Firms renting their own non-residential premises. The nuances of leasing non-residential premises

Leasing commercial real estate and concluding a contract for such a deal is not too complicated. However, compared to the rental of residential premises, this area of ​​the real estate market is governed by different laws and regulations. Renting commercial real estate is a profitable business, but many owners of large office buildings and commercial facilities with a small area often face the problem of finding conscientious tenants. If the solution to this issue is relevant for you, then ours will be very useful for you: it will talk about how to rent out a room, do it as soon as possible and with the greatest benefit.

Legal basis for leasing commercial real estate

Before analyzing how to rent out commercial real estate, let's dwell on the legislative acts regulating these actions. The process of transferring commercial real estate for paid use is regulated by the Civil Code of the Russian Federation(Article 34). In accordance with this legislative act, the conditions arising in the process of drawing up an agreement are reflected in the lease agreement - the main document confirming the agreement between the owner and the tenant.

Commercial property rental

Owner's main responsibility real estate is an maintaining order and proper condition in the leased premises. So, for example, Art. 616 of the Civil Code obliges the landlord to independently carry out major repairs within a certain time frame. The same article also indicates the duties assigned to the tenant, including cosmetic repairs of the premises, timely payment of current utility bills, and ensuring order inside the premises.

The landlord is assigned the right to lease commercial facilities on other conditions which must be included in the lease agreement. For example, the landlord can transfer the obligation to carry out major repairs to the person using the premises on a leasehold basis, or assume the obligations of the tenant.

Stages of delivery of real estate

With a competent approach and understanding of all the intricacies of leasing commercial properties, almost every landlord will be able to deal with the issue of how to independently rent non-residential premises. Consider the procedure, describing in detail what needs to be done in order to conclude the most profitable deal.

When renting real estate, the main thing is to set the best price, find a conscientious tenant and correctly prepare documents for transferring the object for rent!

Determining the cost of rent

This is the first and extremely important step. If the landlord personally conducts the transaction, the establishment of the rental value, as a rule, will not be entirely objective. Since any landlord plans to receive the maximum benefit. But an inflated price scares off potential tenants, while an underestimated figure will raise certain doubts. Many owners of commercial properties seek the help of specialists (realtor / appraiser), although today many are analyzing similar offers posted on special sites, for example, Avito, Cyan and other Internet sites. This allows you to understand the current situation on the market and fairly evaluate your own premises.

Remember! By renting a room to run their own business, a potential tenant expects to make a profit from it. That is why, when evaluating the premises, one should take into account the approximate probable income that he will be able to receive.

In addition, when evaluating the leased premises, it is advisable to take into account a number of important factors, including:

• the area of ​​the rented premises;
• existing layout;
• the state of the object;
• availability of furniture and communications;
• the location of the object;
• availability of equipped parking lots;
• transport and other accessibility for business partners and clients of the tenant;
• visitor traffic (especially for large shopping, entertainment and office centers).

Taking into account the above points and analyzing similar options, you can set the optimal, mutually beneficial price for the leased premises.

Finding a tenant

The search for potential tenants is an equally significant step in the delivery of real estate. It is important to decide who to rent the premises to, because it is often very difficult to meet a conscientious tenant.

After determining the amount of the monthly fee, it is necessary to prepare the text of the advertisement.

Usually, it specifies in detail the main parameters of the object - the size of the room, floor, geographical position, development of infrastructure, the condition of the premises and its equipment. In the text, it is advisable to highlight the existing advantages of the premises. But you should not hide the possible disadvantages of the leased object, so that during the inspection you will not find yourself in an awkward situation and not scare a potential tenant.

Tell me more about the options search for potential tenants.

Search through friends/acquaintances considered the most in a simple way find a good tenant. Usually, if there are extensive “connections” in the business community, commercial property owners can rent out their premises quite easily and quickly.

Publication of an advertisement on special Internet portals, of which there are a large number in the network. The advantage of this method is that the current rental offer is seen by a huge audience of users who are interested in choosing the most profitable option. But in order to attract their attention, it is important to write a good ad with detailed description premises, indicating in the text the available pluses and, not forgetting to note the minuses. True information about the object will help you find a tenant faster.

Accompany the ad with several photos of the proposed premises. This will help potential tenants quickly find out if your property is of interest to them.

Sending an offer toe-mail. Cafes and bars, large and small retail outlets, beauty salons and other establishments, as well as organizations are often looking for premises to open new outlets or move to a more convenient area. You can find out the e-mail of the owners or managers of the business who may be interested in your premises on the official website of the company.

Features of renting large and small premises

Rent out non-residential premises for rent, depending on the area of ​​the object to be leased, will help advice from real estate professionals.

For renting a small space:

You can organize a search for potential tenants in person or through a real estate agency

1. With the help of professionals, you will need to sign a contract for the provision of services. After the conclusion of the lease, you will need to pay for the services of the agency. Of course, you can cooperate without formalities, then you will need to write a letter containing a commercial offer indicating the realtor's remuneration, and send it to agencies that work with commercial properties. Typically, the realtor's fee is half the monthly rent (one-time payment).
2. Having decided to search for tenants on your own, publish ads on free Internet sites, organize targeted e-mailing, in addition, placing a banner on the facade (paid service) in the window of the leased premises (free of charge) will be effective.

Renting a large space:

If a large room is planned for rent, which means that it will have a high expected profitability, then you can make a simple website with your commercial offer. Typically, a website is promoted by contextual advertising using key queries. This allows you to reach the target audience, while in this option you can control the cost of the ad. In this option, you can advertise your property and save on agency fees.

Signing an agreement

Competent presentation of the leased premises- a guarantee of a successful transaction. When showing an object, try to provide as much information as possible, drawing the attention of a potential tenant to the benefits and likely profit that he can receive when renting this object.

Agreement signing- the final and most important stage of the transaction. A professionally prepared and executed lease agreement acts as a protection for the landlord from an unscrupulous tenant. The lease agreement must include:

• identification data of the owner of the object and the tenant;
• the address of the object location, its area and key characteristics;
• Registration information;
• contract time;
• the amount of the rent and the procedure for its payment.

Note! The law prohibits the increase in rent by the owner of the premises more than once every 12 months. Therefore, the document must specify the largest amount of the likely increase, specifying the period of mandatory notice to the tenant.

The document must contain a detailed description of the rights / obligations of the parties to the agreement, as well as the responsibility of the parties for violation of sections of the document. It does not hurt to include in the document an inventory of the property that is in the room. So after the end of the lease, the owner can claim financial compensation for damaged property.

How to quickly find a tenant

A few more useful tips will help you quickly rent out an office and an object for another purpose.

For owners who are not ready to personally search for a tenant, conduct showings / negotiations, it makes sense to seek the help of a professional realtor. He will objectively evaluate the premises, setting its real value, take high-quality photos, correctly compose the text of the ad and begin to demonstrate your property.

However, in cooperation with the agency there are some nuances. They need to be clarified before the start of cooperation.

If the landlord wants to quickly find a tenant for his premises, then he can charge the agency fee to himself (many agencies take payment for services from tenants). This option is often used by owners of luxury real estate or if there are many objects in the possession. The money paid to the realtor, among other things, will be spent on the costs of renting the object. Another quick option to rent out commercial property is to reduce the rent. And you don’t need to rent a room for “three rubles” at all, it’s enough to reduce the cost of rent by 5-10%. Then the competitiveness of the premises increases.

Possible risks when renting out premises

Any owner is worried about the condition of the rented premises and wants to have income from the transaction. Here are the main risks of commercial real estate owners and tell you how to protect yourself from them.

Misuse of premises

In any properly prepared lease agreement, the purposes of its use and the conditions of operation are indicated. This applies to equipment rented with the premises.

Suppose, at the conclusion of the transaction, the tenant promised to use the premises as a warehouse, and opened a store in it. The landlord has the right to demand the annulment of the agreement without refunding the rent paid and imposing a fine on the tenant.

Property damage

The object was handed over to the tenant in good condition, with appliances and equipment. But one day it turns out that the room is in a state of ruin, the equipment is broken, etc. In this case, the lessor may claim full compensation for the damage caused. In this case, not only the costs of repair work, but also the (market) value of the broken equipment are subject to compensation.

Liability is not provided for in cases where the premises and property were damaged under force majeure circumstances (fire, etc.).

Tenant refuses to pay rent

Sloppy payers are usually punished financially. Although this is only feasible if the lease agreement is properly drawn up / drafted, it clearly spells out the terms, procedure and amount of the monthly rent.

Renting residential (apartments) and non-residential (offices) premises for rent is always associated with the issue of paying taxes on rent. The owners of the premises are wondering whether it is necessary to pay taxes, if necessary, in what amount, whether it is necessary to register as an individual entrepreneur, etc. Next, we will talk about these and other intricacies of renting premises. We will immediately make a reservation that we will only talk about situations where the premises are rented out by an individual, and not by an organization, since in the latter case all the rules will be very different.

Do I need to pay taxes when renting an apartment or office?

When an individual rents out premises, he receives a rent for this, which, in accordance with paragraphs. 4 p. 1 art. 208 of the Tax Code of the Russian Federation is recognized as income, and from these incomes it is necessary to pay personal income tax (PIT) in the amount of 13%. Thus, the Tax Code prescribes to pay to the state budget 13% of all rents.

Often, owners of premises (landlords) ask themselves the question: how does the tax inspectorate know that I receive this income? Sources of obtaining information by the tax inspectorate may be different. If the rent is large enough (about 50-100 thousand rubles) and is monthly transferred to a bank card (and even with the indication "rent"), then the relevant information can be transferred to the tax office by the bank itself.

If the rent is not so high or is transferred in cash, then the tax office, as a rule, becomes aware of its receipt from the tenant himself. As a rule, this happens due to a deterioration in relations with the tenant for one reason or another (delay in paying rent, causing damage to property in an apartment or office, etc.) and reporting to the tax office about the rent being paid is often used as leverage to put pressure on landlord.

Thus, in order not to be held captive by the threats of the tenant, legally established taxes should be paid.

Important: if the fact of non-payment of tax is revealed, not only the amounts that had to be paid earlier, but also penalties (about 8% per annum) and fines (20% of the unpaid amount) can be recovered from the owner of the apartment or office

Do I need to register as an individual entrepreneur?

Article 171 of the Criminal Code of the Russian Federation establishes criminal liability for carrying out entrepreneurial activities without registration, if it is associated with the receipt of income in the amount of at least 1,500,000 rubles. If the income received is below the specified amount, then in accordance with Art. 14.1 of the Code of Administrative Offenses, liability will not be criminal, but administrative (a fine of 500 to 2,000 rubles).

Thus, it should be determined whether renting out an office or an apartment is a business activity. Unfortunately, it is impossible to give an unambiguous answer to this question, since, when considering relevant cases, the courts take into account many factors and do not adhere to any single position, making a decision depending on the specific circumstances of the case. The following signs can be distinguished, the presence of which will indicate that the lease of property can be regarded as an entrepreneurial activity:

1. Renting an office, not an apartment. In such cases, the courts, as a rule, proceed from the fact that the office, being a non-residential premises, cannot be used to meet the family or household needs of a citizen, but rather is used for profit.
2. Repeated renegotiation of the lease agreement or conclusion of the lease agreement for a very long term. In such a situation, the courts ascertain the presence of the above-mentioned sign of the systematic receipt of profit.
3. Lease of premises to a legal entity.
4. Purchase of premises specifically for renting it out.

In situations where an apartment is rented out due to the absence of the need to use it for one's own living, the activity of renting out is not entrepreneurial.

If the signs listed above are present, then from the point of view of the law, the owner of the premises is obliged to register as an individual entrepreneur. We emphasize that in this case, choosing a simplified form as a taxation system, individual entrepreneur will pay only 6% tax, instead of the 13% established for personal income tax. Moreover, the status of an individual entrepreneur does not imply serious costs for the submission of tax returns.

Thus, the most profitable legal form of leasing property is leasing it as an individual entrepreneur with a simplified taxation system. This will reduce tax costs to 6%.

The process of leasing non-residential premises jur. person or physical face has some nuances and sometimes raises many questions. To carry out the activities of any organization, an appropriate premises is required, which is far from always possible to acquire ownership. That is why it is more expedient to rent the necessary space.

The procedure for leasing non-residential premises by an individual

Is physical required? individuals registration of IP

In the Civil Code of the Russian Federation in Articles 130 and 213, paragraph 1, the right of any individual and legal entity to possess non-residential property is enshrined.

A citizen who is the owner of a particular area, according to the law, is able to own this property, dispose of and use it at his own discretion. This right is noted in Article 209 of the Civil Code of the Russian Federation. Leasing non-residential premises is a privilege of any citizen, enshrined in Article 608 of the Civil Code of the Russian Federation.

From the above data, it follows that an individual can exercise his right to dispose of real estate owned by him. At the same time, he is not obliged to become an individual entrepreneur (i.e., open an IP), because Russian legislation does not contain such a condition.

The exception is the conduct of entrepreneurial activities of individuals. person using the rental area. In this case, it is necessary to open an IP.

In what cases is it necessary to obtain the status of an IP

Individuals can engage in entrepreneurial activity only after passing the appropriate registration procedure and obtaining the status of an individual entrepreneur. However, a citizen is not required to become a legal entity (Article 23, Clause 1 of the Civil Code of the Russian Federation).

Entrepreneurial activity is distinguished by several characteristic features:

• regular receipt of cash proceeds as a result of the use of property (Article 2 Part 1 of the Civil Code of the Russian Federation);
• keeping records of operations and transactions;
• maintaining strong relationships with tenants;
• acquisition of real estate for profit during its sale or in the process of use;
• regular transactions in a specific period;
• purchase of several non-residential premises with a similar purpose.

A key factor for the recognition of entrepreneurship is the leasing of physical. The face of real estate is to provide evidence that the ongoing transactions relate to activities with the aim of obtaining a permanent income.

For example, such confirmation may be the signing of a lease agreement for one year or more, multiple transactions with the same legal entities, etc. In this case, the citizen is obliged to register the IP.

Consequences for committing illegal business activities

In the implementation of entrepreneurship through the lease of physical space. by a person who has not passed the appropriate registration of an individual entrepreneur, legal proceedings are initiated against him.

The offender is subject to one of two types of liability:

• criminal (recovery of up to 300 thousand rubles, assignment of compulsory work in the amount of up to 480 hours, a fine in the amount of income for 2 years or arrest for up to six months under Article 171 of the Criminal Code of the Russian Federation);
• administrative (collection from 500 to 2 thousand rubles under article 14.1 of the first part of the Code of Administrative Offenses of the Russian Federation).

Rules for concluding lease agreements

Russian legislation does not contain special rules for regulating the transfer of non-residential premises for rent, therefore, when drawing up an agreement, it is necessary to focus on Chapter 34 of the Civil Code of the Russian Federation, which includes general information about rent.

Based on Article 606 of the Civil Code of the Russian Federation, the landlord, who in this case does not apply to legal entities, undertakes to transfer the leased area to the tenant for temporary use or possession after making a certain payment.

The contract itself is drawn up in accordance with Articles 434 Part 2 and 609 Part 1 of the Civil Code of the Russian Federation in writing and with the signing of the papers by both participants.

The contract must specify the following conditions, without which the document will be considered invalid:

• details of both parties concluding the agreement;
• characteristics of the leased object (according to article 607, part 3 of the Civil Code of the Russian Federation, a conclusion is impossible without indicating these data);
• terms of use of the facility;
• amount of rental payments.

The period of validity in the document may not be indicated, then the contract refers to those concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

Also, the text must contain a code according to OKVED (a general classifier of various types of economic activity across the territory of Russia). For renting non-residential premises, OKVED is used under the number 70.20.2.

The characteristics of the object include:

• inventory number;
• exact address (including floor and location on the floor);
• functional purpose (for example, office, warehouse, etc.);
• Name;
• square.

The contract is called officially concluded only after the fact of its registration in the state. bodies of Rosreestr (article 609 of the Civil Code of the Russian Federation). When compiling with individuals or legal entities for a period of up to one calendar year, contracts do not require appropriate registration and can be concluded in any form (the same applies to the extension of the contract for the same period).

For the state Registration will require the following documents:

• application (provided by a notary or a specialist who accepts the necessary papers);
• contract with all available applications;
• identity card (passport);
• receipt of payment of state duty (1,000 rubles);
• additional documentation, if necessary (consent of the spouse, permission from the guardianship authorities, etc.).

Landlord Taxation

Any premises that generate income are subject to taxation. The terms of payment and the procedure for its calculation depend directly on the status of the taxpayer:

• 6% of the amount of rent under the simplified tax system with additional insurance premiums (for individual entrepreneurs);
• 13% personal income tax with a one-time payment (for individuals, article 208, paragraph 1, paragraph 4 of the Tax Code of the Russian Federation).

In case of tax evasion, criminal liability or the recovery of an administrative fine follows.

The procedure for leasing non-residential premises jur. face

A legal entity (for example, a real estate agency) can also act as a landlord. Based on articles 213 p. 1, 209 p. 1-2, 608 of the Civil Code, legal entities have the same rights to own, dispose and use real estate as individuals.

There is no limit on the number of available or leased non-residential premises, which is enshrined in part 2 of article 213 of the Civil Code of the Russian Federation.

Features of leasing premises of legal entities. persons

The conclusion of a lease agreement and the regulation of the relations that arose after this takes place with an orientation towards articles of the Civil Code of the Russian Federation from 606 to 670.

The code for the activities of legal entities according to OKVED is indicated 70.20.2. The document must be drawn up exclusively in writing, regardless of the period of time for which the lease of premises is required, if one of the participants has the status of a legal entity (Article 609 Part 1 of the Civil Code of the Russian Federation).

All contracts must also contain the following data, without which the document will not be recognized as valid:

• characteristics of the rented premises;
• details of the participants who entered into the agreement (Articles 432 and 606 of the Civil Code of the Russian Federation);
• amount of rent payments;
• nuances of using the premises and its repair;
• signatures of both parties;
• in the absence of a deadline for concluding an agreement in the text of the document, it is recognized as concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

The contract and all annexes to it are subject to registration in the state. register when signed for a period of more than one calendar year. Only after that it is considered officially concluded (Article 609 of the Civil Code of the Russian Federation). For registration in the state. authorities, a legal entity will need the following documentation:

• application for registration;
• signed contract with all annexes;
• cadastral passport of the premises;
• confirmation of the legal status of a legal entity (certificate of state registration, constituent documents, etc.);
• papers confirming the payment of the state duty (15,000 rubles);
• additional documents, if required (for example, documents confirming the authority of the representatives of the tenant or legal entity, etc.).

Lease of non-residential premises from an individual

When concluding a lease agreement with a lessor that is not a legal entity, it is necessary to pay attention to the following nuances:

• the document must indicate the address and characteristics of the object;
• rental payments are not subject to VAT due to the fact that the contract is concluded with a physical. face;
• the amount of rent payments may also include utility bills;
• payments are made in several ways - by bank transfer to a bank account of an individual. persons or in cash;
• a change in the amount of the fee can occur no more than once a year (Article 614, Part 3 of the Civil Code of the Russian Federation);
• when specifying a lease term of more than one year, it is necessary to register the agreement with the territorial body of Rosreestr.

Do you have any questions? Write your question in the form below and get detailed legal advice:

How is the rental of non-residential premises? What laws govern this process and what conditions must be met in order for a commercial property lease transaction to be legal and legitimate for both parties? Read about it in our article.

The procedure for renting non-residential facilities is a form of property agreement, according to which the lessor (owner of the premises) transfers the property to the tenant (tenant) for temporary use on the terms of rent. Most often, such lease transactions are made between legal entities or individual entrepreneurs. The procedure for renting non-residential premises is regulated by the Civil Code of the Russian Federation, 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 drawn up 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 fund are subject to lease. Separate elements of the premises (for example, a basement, a roof, a flight of stairs, etc.) are not subject to rent. Non-residential premises are transferred to the tenant along with documents and keys, otherwise the contract is terminated on the basis of the absence of conditions for the operation of the premises.

Rental of non-residential facilities: payment of taxes

Leasing any residential or non-residential premises is directly related to the issues of paying taxes on profits. 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 facilities. So, is it necessary to pay a tax fee when renting out non-residential premises?

Every landlord, whether an individual or a legal entity, is obliged to pay tax on profits received from renting premises!

In accordance with paragraph 4 of part 1 of Art. 208 of the Tax Code of the Russian Federation, the 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 the contract. It is worth noting that the concealment of the fact of the lease of premises often results in the collection of the entire amount of tax for the 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 a residential or non-residential premises, which is owned, is rented out: regular bank transfers to a card in a certain amount (usually more than 100 thousand rubles a month), direct information to the tax authorities can serve as sources from the tenant, and other reasons that serve as an excellent lever of pressure on the landlord.

Do I need to register as an individual entrepreneur in order to rent out a room?

In accordance with Russian legislation, the implementation of entrepreneurial activities without official registration with the relevant state bodies entails administrative (Article 14.1 of the Code of Administrative Offenses) 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 in year respectively. It is quite difficult to get an unequivocal answer to the question of whether the lease of premises is an entrepreneurial activity, therefore, when considering such cases and making a decision, the courts take into account many factors and the specific circumstances of the case. For example, if a residential premises is rented out, and the reason for this is that there is no need to use it for one’s own living, this type of income will not be an entrepreneurial activity, however, the owner of the premises will still have to pay the 3-NDFL tax. At the same time, there are several signs that indicate that the leasing of premises will be considered as a type of entrepreneurial activity with income generation:

1. Renting out a non-residential property. In this case, the fact that non-residential premises cannot be used to meet the household or family needs of citizens is taken into account, which means that this object is rented out in order to make a profit.
2. If the premises are leased to a legal entity. Accordingly, the organization that rented non-residential premises will note in the expense item the amount spent on rent.
3. If the premises are purchased specifically for further leasing.
4. If the lease agreement is concluded for a very long period or the fact of repeated renegotiation of the lease agreement is established. This aspect is considered by the court as a sign of systematic profit making by the owner of the premises.

In the presence of these signs, according to the law, the owner must be officially registered with state bodies as an individual entrepreneur. In this case, a simplified form of the taxation system is chosen for paying taxes, the amount of which is 6% of the amount of profit (recall that the tax on income of 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 reporting within the time frame and in the form established by the Tax Code of the Russian Federation.

Sublease of non-residential premises

Renting a residential or non-residential premises implies the possibility of releasing it into sublease directly by the tenant. The transfer of real estate is allowed only with the written permission of the direct owner of the premises and the 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 consent of the owner to perform this action. The transaction for the sublease 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 state bodies.
3. The rights and obligations of the tenant include: providing the premises to the subtenant within the agreed period and on certain conditions, to exercise control over the use of the premises for the appropriate purpose.
4. The rights and obligations of the subtenant include: timely rent, repair work (by agreement), maintenance of the premises in order and use only for its intended purpose.
5. The fact of the transfer of the premises by the tenant to the subtenant is recorded by the deed of transfer.
6. Any violation of contractual obligations entitles each party to terminate the sublease agreement before the end of its validity period in a judicial proceeding.

Rent of municipal non-residential fund

The lease of non-residential premises, which is 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 the economic development of the regional territory. The most common are transactions for the conclusion of a lease agreement for municipal real estate, in particular, land, buildings, individual premises. Cases of lease of operating municipal enterprises are less common. For tenants of the premises of the municipal non-residential fund, the moderate cost of rent, its stability, and the transparency of tenders, on the basis of which the lease of municipal facilities takes place, are very important. Accordingly, these factors affect the municipal real estate more readily rented by entrepreneurs than private property. True, it is worth noting that sometimes the unsatisfactory condition of municipal premises is a serious problem for the landlord, because, in addition to natural current repairs, tenants have to invest in more substantial work to restore the roof, facades, engineering and communication systems, and this, accordingly, is capital investments. In order to somehow interest tenants, municipalities offer various incentive systems: for example, an increase in the term of the lease agreement taking into account the work performed, reimbursement of expenses incurred upon termination of the lease agreement, exemption from rent as a percentage of the estimated cost of repairs performed, and others . Both individuals and legal entities, as well as citizens of foreign states, can conclude a lease agreement for a municipal non-residential fund. In accordance with Art. 17.1 of the Federal Law "On Protection of Competition" since July 2008, all lease agreements for municipal property are concluded on the basis of 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 in each municipality its Regulations on the conduct of the auction are being developed, which contain the rules and procedure for conducting, conditions for participants, the procedure for determining the winner and reporting the results.

Important! The contract of lease of municipal property, which was concluded without an appropriate auction, is considered invalid.

Assumes the presence of a cadastral passport for the property. Accordingly, if the land is not registered with the cadastral register, the potential tenant must collect a package of documents for it and initially put it on the cadastral register, then an application is submitted for bidding, giving the right to lease this municipal property. In the case of sole participation in the auction, they are considered valid and give the tenant the right to conclude a direct contract. rental agreement municipal premises concluded through the signing of an agreement by both parties. The contract must contain complete information about the property, its cadastral number, area and address of the location. To submit an application for participation in the auction and the 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 a lessor indicating the purpose and term of the lease;
• other documents stipulated by the auction documentation.

In case of concluding a lease agreement for municipal property for a period of more than 12 months, the tenant must submit information to Rosreestr in order to enter information about the lease into the unified state register.

In the event of the conclusion of a lease agreement for municipal property for a period of 3 or more years, the tenant acquires the pre-emptive right to purchase the leased premises into private ownership.

Valeria

Hello! Tell me please! I rent non-residential premises from a tenant who rents a shopping center near a municipal facility! Can I claim an equal right to rent from a municipal facility? To say so to be on an equal footing? Or buy the room that I'm renting?

Awaiting verification

Daria

Good afternoon. Can the owner of the premises lease non-residential premises free of charge to an individual entrepreneur?

Awaiting verification

Shapovalova Oksana

Good day! I am the owner of a trading 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, because there is no other option in the Russian Federation legal field (in Ukraine, the lease agreement could be concluded with an individual, by right of ownership of the NTO, and already its tenant signed a sub-lease 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, relations went wrong and Ipeshnik with the market I broke the contract. While I was looking for a new IP tenant, a debt accumulated for 6 months and today the pavilion was opened without my presence by the market administration, what was stored there was stored somewhere, and the pavilion was leased. How legal were the actions of the market administration and what actions could I take to resolve the issue in my favor (naturally paying the debt to the market). I would be grateful for advice.

Awaiting verification

Yuri Zakharov

Hello! I rent a room for a hairdresser in a shopping center. When he was not a pensioner, he issued an IP (PSN). I pay per year: compulsory medical insurance, OPS, Patent, rent of land in the shopping center, tax for the year. It turns out to be a substantial amount. Profit for the year is slightly more than 300,000.00 rubles. Now retired. What to do to pay less taxes? Can I refuse IP and pay as an individual?

Sergey (senior lawyer)

Hello Yuri! Here you have to calculate yourself. If you are just an individual, then you will have to pay 13% personal income tax, plus there will be a payment for 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. How is it better / more profitable for me to rent out the premises to tenants who are registered as individual entrepreneurs (on the simplified tax system)? What taxes do you have to pay? Maybe some kind of patent is profitable to buy for such an activity?

Sergey (senior lawyer)

Hello Michael! You draw up a lease agreement for non-residential premises and rent it out. There is nothing complicated here. You are required to calculate 13% personal income tax on all income received and, at the end of the calendar year, submit a declaration and pay personal income tax. A patent is unprofitable for you, since it is necessary to issue an IP, and these are additional costs.

Gulya

Hello! as an individual, I own non-residential premises in the office center building for rent. I will hand over as IP. I plan to use the services of a management company to manage the premises and pay for utility services (they have a contract for the entire building). With whom should the Criminal Code 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 the tax base if you officially take into account all the costs associated with the rental of property.

Irina

Good afternoon. I own a non-residential premises, without repair, I don’t rent it out, I don’t use it myself. Do I have to pay property tax?

Sergey (senior lawyer)

Hello Irina! Of course they should. Real estate tax is paid only on the fact of owning property on the right of ownership and does not depend on the actual use of real estate.

Larisa

Good afternoon! I have IP prom. a platform with boxes and an administrative building on the USN 15%. The main OKVED is 68.20 leasing real estate. IP has been open for 2 years. Large expenditures were made on the improvement of the territory, access roads, equipment for lighting the territory, Internet access, installation of video surveillance cameras and much more, there were very large expenses. Then they leased part of the territory and part of the building to LLC. For two years of coexistence of IP, expenses exceeded income. Now the LLC has refused to rent 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 building of the administrative building is suitable for accommodating workers, there are boxes for storing machines and equipment, access roads. There are all communications, separate rooms, renovated. They want to rent a room for a period of 1 year. Can I rent out non-residential premises and how to reflect this in the contract? Thank you!

Sergey (senior lawyer)

Hello Larisa! We see no obstacles to renting non-residential premises. You are free to do so. It is better to entrust the execution of the contract to a lawyer who will be able to take into account all the nuances.

Olga

Hello! I am the owner of 1/2 share in non-residential premises. I want to buy by proxy from my daughter (she lives in another city) part of it from the second owner. Where to apply 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! For redemption, only the consent of the second owner is needed. If there is no such consent, then nothing can be redeemed. He has the right to independently dispose of his property, that is, shares in non-residential premises.

Kirill

Good afternoon! He was the owner of non-residential premises (office) for 2 years. Rented out to LLC. As an individual entrepreneur was not registered. The tenant LLC withheld and transferred 13% of the monthly rent for me. After two years of ownership, I sold the property for the same price I bought it. That is, I did not receive any profit from the sale. I understand that I should file 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 the acquisition of premises for a certain price, then you can receive a tax deduction in the amount of actually incurred expenses for the acquisition of this premises, that is, in fact, you can not pay personal income tax at all on the basis of Art. 220 of the Tax Code of the Russian Federation.

Evgenia

Good afternoon, tell me please, I'm going to rent a room for a photo studio, I myself am a photographer. (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 self-employed or individual entrepreneur. And also to conclude a lease agreement with the landlord of the premises. this moment can lease non-residential premises under the contract, who should be written in the contract (can a self-employed person be written in the lease contract)? What is the best way to arrange myself for a more favorable tax payment for me?

Sergey (senior lawyer)

Hello Evgenia! A contract 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 the point of view of taxes, there is no particular difference when renting a room, since under this agreement you will not receive income, but, on the contrary, you will only bear the costs.

Evgeny

Hello! A question. I rented a non-residential premises in the basement of the house and opened a home goods store in it. When registering the IP, it turned out that the owner of the premises must also open the IP, since he is renting it illegally. It makes no sense for him to register, since he has one room 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 room whose owner is an individual entrepreneur?

Sergey (senior lawyer)

Hello Eugene! The owner of the premises does not need to open an individual entrepreneur if he has only this one premises and he is not engaged on an ongoing basis in making a profit 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 a physical. person and use for the activities of his LLC. What are the options for registration of a non-gratuitous lease 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 lease the premises of an LLC as an individual under a lease agreement. Another option may be to arrange a gratuitous lease with a relative, followed by a sublease of the LLC.

Elena

Hello, I am the owner of a private house and an adjacent plot on which a garage is located (non-residential premises). 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. As an individual entrepreneur, my husband pays taxes regularly, and I pay taxes on land and property. Can I be prosecuted for illegal disposal of property or receipt of 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 decide to provide a garage to your husband free of charge, this is your right. So you don't have to worry.

Igor

Good afternoon. We are two individuals in equal shares (1/2 each) owners of non-residential premises (neither of us owns other non-residential premises). The second owner wants to open a store in our premises. To conduct commercial activities, he has registered an IP. How to properly rent a non-residential property? What do I need to do (if at all) if I do not want to profit from this change? Will I need to file a tax filing if I do not make a profit?

Sergey (senior lawyer)

Hello Igor! It is necessary to conclude a lease agreement for the premises, in which both of you will be listed as landlords. Alternatively, the contract may be concluded by one co-owner, but it will be assumed that the consent of the second owner is available. You may only need to sign a lease agreement. 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 answering 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 an entrepreneurial activity, and you need to open an individual entrepreneur, and I did not see an answer to the question of whether it is possible for a citizen of Kazakhstan to open an individual entrepreneur on the basis of registration in his own apartment in Moscow.

Sergey (senior lawyer)

Hello Leonid! Here it is necessary to look specifically at the situation that was considered Supreme Court. Perhaps there was a different situation. Foreign citizens enjoy the same rights as citizens of Russia, including they can freely register an individual entrepreneur on a general basis.

leonid

hello, what is the best way to rent non-residential premises in Moscow to a citizen of Kazakhstan, is it possible to register an individual entrepreneur in Moscow on the basis of registration in your apartment in Moscow, without having a RVP or a residence permit, thank you.

Sergey (senior lawyer)

Hello Leonid! If a person owns only one room, then he can rent it out without registering an IP. It is enough to conclude only a lease agreement and regularly pay taxes. If he had several premises, then he would have to open an individual entrepreneur in order to avoid problems with the tax.

Hope

Good afternoon! I am an individual entrepreneur on the simplified tax system, I want to rent non-residential premises for doing business (hairdressing services). The premises are leased by the owner to an individual who is not registered as an individual entrepreneur. How is it better to arrange everything from the point of view of the tax, 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 the individual?

Sergey (senior lawyer)

Hello Hope! If the premises are currently rented, then the best option would be to draw up a contract for gratuitous use. The main thing is that such an opportunity is provided for by the main lease agreement.

Anna

Good afternoon. I have a commercial premises registered in the name of an individual. In 2018, I rented it out (7 months). I'm completely confused, should I file a declaration and pay tax as an individual or as an individual entrepreneur? Thanks

Sergey (senior lawyer)

Hello Anna! If an individual is indicated in the contract as a lessor, then you need to file a declaration as an individual and pay personal income tax of 13%.

Elena Sibirtseva

Hello, I own a store in the village, the population is 4,000 thousand people, it became unprofitable to trade, closed it, rented it out for 4,000 thousand rubles. Every year I pay almost 30 thousand property tax for the store, the business has closed. I understand correctly, I have to conclude an agreement as a physical. person and file a declaration after a year? Or is it served in a specific month? I can show the rental amount at least how much? Thanks in advance.

Sergey (senior lawyer)

Hello, Elena! Yes, you must enter into a lease agreement and file a tax return on the received rental payments in the spring of next year. The amount of income will be determined on the basis of the terms of the contract, what conditions you set, and the tax will be calculated.

ale

Hello! Tell me, please, is it possible to rent out non-residential premises as an individual. Is there any responsibility if you do not create an individual entrepreneur? Or is it necessary an individual entrepreneur? If you rent it out as an individual, how and when to pay taxes? And how and when to pay taxes if you rent as an individual entrepreneur?

Sergey (senior lawyer)

Hello! If this is your only room that is rented out, then it is not necessary to issue an IP. If you rent out the premises as an individual, then you must file a 2-NDFL tax return annually and pay the tax on time. If an IP is issued, then the procedure and terms for paying tax depend on which taxation system you will be on.

amon

Sergey (senior lawyer) 02/08/2019 14:02:32 Hello! Without a TRP or a residence permit, you cannot get the status of an individual entrepreneur in any way. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registration of IP. 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 the reactive answer)) Another question is, if I can’t get an individual entrepreneur, then how can I pay 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 do I apply for tax and pay 13% of income? thanks Amon

Sergey (senior lawyer)

Hello! To pay income tax, it is not necessary to have a residence permit or RVP. Since you will receive income in Russia, it is enough for you to file a personal income tax return every year.

amon

Good afternoon: I am not a citizen of the Russian Federation and I live abroad. I have an unwelcome preoccupation in Moscow. I want to rent it out as an office. To open an individual entrepreneur for me, I must have a TRP or a Residence Permit, but since I don’t live there, I don’t have it, but since 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 undesirable room without a residence permit? Can I register as a private entrepreneur? thanks a lot Amon

Sergey (senior lawyer)

Hello! Without a TRP or a residence permit, you cannot get the status of an individual entrepreneur in any way. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registration of IP. If you have only one premises, it is difficult to prove that you are engaged in entrepreneurial activity.

Sofia

Hello! In June, my husband bought a non-residential premises and made repairs there, the employee was without a Russian passport, he was taken away from the FMS and deported to Uzbekistan. In September, the repair was completed, we signed an agreement on gratuitous provision with an individual entrepreneur and I have been opening an individual entrepreneur beauty salon there since 2015 (I used to work renting a room from an individual entrepreneur) Today they call me from the migration service and say that the fine will be large for me, and possibly they will cover it salon? on what basis? If the repair was done by the husband as an individual?

Sergey (senior lawyer)

Hello Sophia! This question should be addressed to the employees of the migration service, since it is not known what documents they have and what facts they operate on. If we are to be held accountable for the illegal use of migrant labor, then your husband, since you have an agreement for the free use of premises only since September.

Valentine

The store is in common shared ownership for 3 co-owners, without division of shares. Can I rent out for 9-11 months a room in a store for trade in the amount of 1/2 of my share (36 sq.m.), as an individual, without an individual entrepreneur, with the submission of an annual declaration on my own behalf and pay 13% of the income. If so, can I continue to renegotiate a short-term contract within the same framework further, without the requirement to open an individual entrepreneur. I am 70 years old and I don’t need extra papers at all

Sergey (senior lawyer)

Hello Valentine! 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 a garage for a car service, what documents do I need to provide to the tenant? and do I need to transfer the land to commerce and change the purpose of the land for this? T.K. this is a suburban area. The land and the garage are owned.

Sergey (senior lawyer)

Hello Alexey! It is necessary to provide an agreement and a document on the ownership of the land and garage. Change or not change permitted use land plot, depends on the existing types of permitted use. This should be seen in the town planning plan of the territory, perhaps in other documents of this kind.

Alexei

Thanks Sergey! I have one more question. Because of the same service. The summer cottage is owned, the so-called car service built on it is registered as (GARAGE 100 sq.m.) and there is a certificate for it as my property. Can I work in it as a self-employed person and at the same time pay a 4% tax without opening an IP. And if possible, can I rent part of the garage to my father so that he also works and is considered self-employed.? Thanks in advance!

Sergey (senior lawyer)

Hello Alexey! If you live in the area where the experiment is taking place, you can register as self-employed. Similarly, the question of the father is solved.

Alexei

Good afternoon! I am the owner suburban area on which he built a garage. Can I rent it for a car service? And what documents do I need to collect for this? Thanks 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, sign an agreement and that’s it. But you need to be prepared for the fact that the neighbors may start complaining about you, since, most likely, the placement of a car service on a summer cottage is not provided for by the permitted use of the land.

Vladimir

I am engaged in retail trade on UTII. A non-residential premises of 500 m2 has been built, I want to rent it out, how to do it correctly so that there are no problems with the tax (rent it as an individual or as

Sergey (senior lawyer)

Hello Vladimir! You can rent it as an individual and do not forget to pay personal income tax. You can also rent it as an individual entrepreneur with the registration of the legal taxation regime, which can be applied for this type of activity. Just pay your taxes on time and there will be no problems with the tax.

Oksana

Hello. I'm a SP on a "simplified" system, I'm renting a room for shopping complex owned by the husband. Are we eligible for property tax exemption. thank.

Sergey (senior lawyer)

Hello Oksana! Property tax in any case must be paid, regardless of whether the property is leased or not.

Elena

Good afternoon! We are LLC, we combine UTII and USN. We rent premises free of charge from individuals and rent them out to several tenants. There are individuals among tenants. Does an LLC have the right to lease premises to individuals? Contracts are standard. Thank you!

Sergey (senior lawyer)

Hello, Elena! An LLC can sublease premises to any persons, citizens and organizations, if it has such a right under the lease agreement. Theoretically, such activity can be recognized as illegal if the lease of premises is contrary to 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 a cafe to my daughter I P without rent. Do I need to file a tax return and what taxes do I have to pay.

Sergey (senior lawyer)

Hello, Nadezhda Nikolaevna! If you rent out the premises as an individual and did not receive 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 unwelcome 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 the status of residential. But how tenants will use this space is another question. If you agree that they live there, then there will be no problems. It is only better not to indicate in the lease that the premises will be used for housing.

Veronica

Hello! IP on OSNO is engaged in wholesale trade. As an individual leases non-residential premises owned by him on the right of ownership. 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, what is the right way to do it? Or register the lease as a type of activity on the simplified tax system? Thanks

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 trade in products, a store in the property. I would like to rent out part of the property. 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 as an individual entrepreneur and apply a simplified or general taxation regime for renting.

Ludmila

Hello! I am the only founder of an LLC, we are on UTII, I have a non-residential premises in which a store operates, the owner of the premises is my LLC, I would like to rent it to another LLC for a long time, please tell me what taxes will need to be paid and which taxation system is better to switch to, which would be less pay these taxes. Is it also necessary for me to contribute to the foundation. change documents, because activity will change.

Sergey (senior lawyer)

Hello Lyudmila! The income received from the delivery of real estate is not subject to UTII. Therefore, they will have to pay corporate income tax. Alternatively, you can switch to a simplified taxation system. In connection with changes in the type of activity, it is desirable to amend 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. (on the land signed between me and llc contract gratuitous lease). Is there income here? Do I need to file a 3-NDFL declaration?

Sergey (senior lawyer)

Hello Anna! There is no income in your situation, as you do not receive any income from renting out the property. Therefore, no declaration is required.

Ludmila

Hello! The store is in shared ownership: 1/2 for an individual and 1/2 for an individual entrepreneur. Phys. a person wants to conclude an agreement with an individual entrepreneur on the free use of non-residential premises, since an 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, as the ownership is retained by the individual. The tax office will send notifications of payment of property tax to the owner, regardless of who actually uses the premises.

Anna

Hello, I rent premises for personal services, I have a lease agreement free of charge. At the moment, I received a letter from the tax office about adjusting the declaration for 3 kV. 2018 according to 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 found in the documents, or inconsistencies in the information provided by the taxpayer, the information available from the tax authority and received by him during the tax control “Should IRS ask me for a lease agreement.

Sergey (senior lawyer)

Hello Anna! 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 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 a mother and daughter. The mother, as an individual, transfers her daughter's non-residential premises for gratuitous use for a period of 30 years. The daughter formed an LLC, where she performs CEO(mother of the head physician), on the simplified "income minus expenses." Question: Is it necessary to put a building on the organization's balance sheet? (it turns out rented?) And who pays the tax on property and utilities?

Sergey (senior lawyer)

Hello! The contract is 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 utilities by default, it is assigned to the person to whom the premises were transferred for use, but other conditions may be prescribed in the contract.

Galina

Hello, tell me please! There was a need to move to the premises of a retail store (clothing), where repairs 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, what about the tax?

Sergey (senior lawyer)

Hello Galina! It is better for you to postpone the conclusion of the 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, it is fraught with problems with the tax.

Pauline

Hello! I am a sole proprietor, I own a store building. As an individual, I rent part of the store to a legal entity, the state registration of the contract was made in 2012. all this time she 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 demand to provide explanations 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, moreover, 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 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 the organization for doing business, and as a result, it was you who had to submit declarations on income from renting 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 in order to deal with the tax audit in more detail, since there is a significant risk of additional taxation for you.

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 (IP, patent and/or others) should I pay taxes?

Sergey (senior lawyer)

Hello! You need to open an IP. Taxes will be paid depending on the system of taxation that you choose. The features of taxation systems are quite numerous, they cannot be disclosed 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, tell me please, I rent a room for a children's development and creativity studio, there is no room in the room. Alarm and the like. Tell me, are there any standards for renting premises, what should be in the room ??? And who should install the alarm system?

Sergey (senior lawyer)

Hello Nikita! There are no standards for renting premises in the legislation. Each landlord can independently develop such standards, but this is not necessary. But the legislation contains mandatory requirements for premises of 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, it will be so. But usually such issues should be decided 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 a non-residential premises in Moscow, now I want to rent it out and there are options both for a long-term lease and for 11 months. -Do I need to register as an individual entrepreneur or is it enough to pay tax on 3NDFL? -Second question? When selling premises, do I, as an individual, now have the right to a deduction for the costs incurred for the acquisition of an unwanted premises, or is such a right given only for residential real estate? -when choosing an IP of 6 or 15 percent, is the right to a deduction for the expenses incurred for the acquisition of non-residential premises retained?

Sergey (senior lawyer)

Hello Alexey! If there is only one room, then it is not necessary to register an IP. But you need to pay personal income tax on the income received. The tax deduction is available only for the purchase of residential property.

Stella

We are the governing body. we received a request from kumi.kumi asks for information on concluded agreements for the maintenance, maintenance and current repair of the common property of an apartment building with tenants renting municipal non-residential premises. question: should the Criminal Code give contracts if the tenant registers everything through kumi? if you can show me an 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 right to demand information about the economic activities of commercial organizations.

Love

Good afternoon. My mother is a pensioner, at the moment she has an IP on UTII. shop owned. Now he wants to close the IP. I will work in the store by opening an IP. Is it possible to work in this store without a lease, simply by issuing the right of disposal at one's 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 obliged to have any premises on lease.

Evgeny

Hello. I am an individual who wants to rent out a non-residential premises to an individual. on my own plot for individual gardening, I need to register the property and how to legally do everything. Thanks in advance.

Sergey (senior lawyer)

Hello Eugene! If a non-residential premises is a country house, then it is not necessary to register it. It is enough to prescribe in the land lease agreement that the land plot is leased together with a country house.

Alexander

The owner - an individual rents out a small non-residential premises of 12 sq.m. The term of the contract is 11 months. with prolongation, Do you 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 this activity is unlikely to fall under entrepreneurial activity.

Olga

Good afternoon! The owner of non-residential premises is an individual who wants to rent it out. But he does not want to register as an individual entrepreneur. Can another individual who is an individual entrepreneur hand it over to us by proxy from the owner? In the power of attorney, the owner is given the right to manage non-residential premises, including the conclusion of a lease agreement, for a price and on conditions at his own discretion with the right to receive money as a lease and dispose of money at his own discretion, payment of taxes, etc. Is this power of attorney recognized as competent and with such a wording, will the income from the lease be recognized as the property of the IP, and not the owner of the physical. faces? And will the sole proprietor 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 right to rent someone else's premises. But if you are not embarrassed by the fact that the contract will be legally void, then you can use this option to avoid problems with the tax. In terms of income, everything will depend on who will be the landlord in the contract. If the landlord is the owner, then the individual entrepreneur will not have to pay anything.

Galina

Good afternoon! I have such an unusual situation. Sole Proprietor at OSNO, engaged in wholesale trade of groceries, etc. conservation. In 2017, he built an administrative building. The ownership right is registered for each office for him, as for an individual. It was supposed 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? Thanks in advance.

Sergey (senior lawyer)

Hello Galina! The proceeds from the rental of premises must be treated as income received and used in the calculation of taxes payable.

Alexei

Hello. I'm renting a room, an application was written to terminate the contract, under the contract for 2 months. 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 15 days that the new tenant is already using the premises. My contract has not yet been terminated. Whether their actions to demand payment for these 15 days are legal. 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 about the payment of rent payments in the event of early termination of the contract. In itself, such a condition does not contradict the current legislation.

Alexey Krainov

Hello. I am planning to buy a non-residential property for rent. While I, as an individual, acquire it for myself, in the future I plan to open an individual entrepreneur and will rent it out as an individual entrepreneur. Tell me if it's possible to rent out like this or tell me the best options for how to proceed with regard to renting out

Sergey (senior lawyer)

Hello Alexey! You can safely rent out the premises as an individual. There are no restrictions on this legislation. For such activities, it is not even necessary to issue an IP. It is enough to submit a tax return every year.

Natalia

Hello! I am an individual entrepreneur and I rent non-residential premises also an individual entrepreneur. Payment goes to the current account. Now the Tenant has declared that they have a reorganization and they will already be an LLC. They ask you to renegotiate the contract. Will something change from this in my further activities of renting them out? For financial and economic issues or for payment through settlement with? Thank you.

Sergey (senior lawyer)

Hello, Natalia! Fundamental changes should not occur. They may depend on what system of taxation the LLC will be on. Perhaps they will ask you to provide certain documents related to the conclusion and execution of the lease agreement.

Raisa

Hello Sergey. I have such a situation - there is a trading kiosk on the market, which I constantly subleased, paid for it UTII, since the market administration at one time took good inputs for installing the kiosk, but it was impossible to re-rent it in the lease agreement ... This is a sublease agreement and gratuitous use .Since now the tax requirements have become tougher with the introduction of cash registers, 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 okved ... Tell me, a contract for hiring non-residential premises between an individual entrepreneur and an individual will work in my situation.? I want to protect myself, I don’t trade there, and I want the tenant to be responsible for his own activities? how should I do it right?

Sergey (senior lawyer)

Hello! The contract of hiring non-residential premises is not provided for by law. Non-residential premises can only be rented on the basis of a lease agreement.

Svetlana

Good afternoon! Please tell me what kind of lease agreement should be concluded so as not to lose the right to a licensed type of activity? I own a room, as an individual I rent LLC, where I am the founder, I want to rent one office to another LLC. This Ltd. activity is not licensed. What contract 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. You can conclude a regular lease agreement for a property.

Olga

Hello. LLC Leases part of the premises to a legal entity, a long-term contract, the numbers of the premises are specified in the contract. Is it possible to apply the property tax exemption to other premises that are not leased.

Sergey (senior lawyer)

Hello Olga! It is unlikely, since during the check it turns out that not all the premises registered as a single object were actually rented out, but only part of it.

Marina

Hello! Tell me, does the LLC need to enter a new type of OKVED into the Unified State Register of Legal Entities and the charter if it is planned to rent out the premises owned by the LLC? The main activity - sale, provision of services.

Sergey (senior lawyer)

Hello Marina! This information must be entered, otherwise there may be problems with the tax.

Natalia

Hello. Can a charitable foundation sublease part of the premises? Fund on the basis. What is the taxation? VAT and income tax?.

Sergey (senior lawyer)

Hello, Natalia! Maybe if the money received from subletting goes to charitable purposes. The resulting income is likely to be treated as income when determining income tax.

Tatyana

Hello! A building lease agreement was concluded with one legal entity, registered with Rosreestre. This legal entity is responsible for maintaining the building on its own. Now part of the building must be leased to the second jur. a person by registering with Rosreestre. 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 contradiction between the two lease agreements, then the maintenance of the building can be entrusted to these legal entities by appropriate wording in the text of the agreement.

Julia

Good afternoon. The landlord is a shopping center, the tenant is a stationery store, opposite in mall toy store. The stationery store expanded its assortment by adding toys, games, construction sets, etc. Question Does the lessor of the 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 stipulated by the contract, then the tenant is obliged to fulfill it. But in the absence of such provisions in the contract, the legislation does not give the landlord the right to regulate the range of tenants.

Edik

Please tell me, I have a municipal premises for rent, I have the right to change the type of work activity, I want to change the type of activity for trade under the gym, thank you in advance!!!

Sergey (senior lawyer)

Hello! If the purpose of the premises is not indicated in the lease agreement and if the purpose is changed, there will be no redevelopment or reconstruction, then you can change the type of activity.

Evgeny

Hello. I have been renting a car repair box on the territory of a car wash for a long time. I installed roller shutters and paid the security deposit for the last month. The contract was not concluded, the money was monthly transferred in cash. Decided to move out. 2 weeks notice. The security deposit and the money for the roller shutter, or the roller shutter itself, refuses to return. Is it possible to bring them to administrative or criminal liability or to return their own?

Sergey (senior lawyer)

Hello Eugene! You can try to go to the police with a statement about the commission of arbitrariness, as the owner of the car wash tried to exercise his civil rights in a manner not prescribed by law.

Elena

Hello! I am an individual entrepreneur, I own a store with a total area of ​​​​40 square meters where I carry out trading activities, can I rent 15 square meters from this area to another individual entrepreneur, these 15 square meters are fenced with a glass showcase. I conduct tax reporting as UTII and USN 6 without a cash desk. How will you be accountable for the area you rent out?

Sergey (senior lawyer)

Hello, Elena! You can rent out part of the premises. You will need to report rental income as part of your taxable income.

Magomed

Hello. I live in the Republic of Ingushetia, for my underage nephews-orphans 10 and 13 years old, I built a small room measuring 14 by 5, dividing it into 4 small rooms measuring 12 square meters each for renting out for small shops. The room was 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 individual, as a close relative on a trusting relationship. The total income from all premises is no more than 45 thousand per month and minus the cost of gas, electricity, repair and maintenance of the premises. The average monthly income in the summer period is 35-38 thousand rubles, in the winter period 30-33 thousand rubles. 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 activity can be regarded as entrepreneurial, but in any case, it is necessary to pay personal income tax, regardless of the registration of the individual entrepreneur.

Magomed

Continuing the topic of Ingushetia, the tax inspector suggested that I conclude a lease agreement and present it 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 the word is more valuable than the law? And another question - if it is possible, is it profitable in this scenario to register an individual entrepreneur in order to pay according to the simplified system 6? This is the first time I've encountered 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 from the proceeds than to pay 13 personal income tax. But when registering an individual entrepreneur, you will have to draw up written agreements with landlords in order to confirm the legitimacy of the proceeds.

Magomed

Thanks Sergey for the help. And at the conclusion, if I would like one more question, does the lease agreement need to be certified by a notary or can it be presented in a 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 notarize it with 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 leased by MUP "...", the director of this MUP can lease these premises, for example, LLC? Or can an LLC sublease from MUP or directly enter into a lease agreement with the city administration?

Sergey (senior lawyer)

Hello Maria! MUP can sublease premises only with the consent of the landlord under the main lease agreement. An LLC can conclude a lease agreement directly with the administration, subject to the termination of the lease agreement with MUP.

Irina

Good afternoon, at what point is it necessary to register an IP for renting out non-residential premises, if the premises themselves have not yet been built? Is it important for the subsequent sale of the premises?

Sergey (senior lawyer)

Hello Irina! Preferably before receiving the first money from renting out the premises. The presence of IP status does not matter for the purposes of selling property.

Victor

Hello! I am an individual entrepreneur, I report on the UTII form. For my work, I conclude 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! The lease of property is not included in the object of taxation for VAT. Therefore, it is not necessary to include clauses on VAT in the lease agreement.

Tatyana

Sergey, good afternoon. I am the Landlord, can I rent one non-residential premises, with the consent of the Tenants, to two LLCs at the price per m2 set by the company for each? Or do you have to share? One LLC was registered earlier and pays rent per m2, the second LLC is in the process of registration at the same address. What about two? Thank you.

Sergey (senior lawyer)

Hello Tatiana! In order to avoid misunderstandings, it is better to indicate in each contract a specific part of the premises leased to each LLC. The law, of course, does not directly indicate 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 contracts will be invalidated.

Natalia

Hello. An individual leases non-residential real estate to an organization, 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, the payment of personal income tax is its obligation and the organization also bears responsibility for non-payment?

Sergey (senior lawyer)

Hello, Natalia! Responsibility should be borne by the organization, which must calculate and pay personal income tax for an individual.

Angela

Good evening. I am an individual, I rent non-residential premises, the lease agreement is 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 LLC land. a plot for the same price as renting 15,000 rubles .. An individual does not receive income. But what about the duty of a tax agent? After all, LLC is obliged to withhold and transfer personal income tax? Should it concern us where and how much the individual transfers the payment received from us? Or can you show both contracts to the tax office so that we don’t get additional tax later? Thank you!

Sergey (senior lawyer)

Hello! Formally, in accordance with tax legislation, an LLC is obliged to withhold personal income tax and transfer it to the budget.

Victoria

Good afternoon! Please tell me, what is the penalty for renting office space to several legal entities at the same time?

Sergey (senior lawyer)

Hello Victoria! Administrative responsibility for such actions is not established. But under certain circumstances, the landlord can be held criminally liable for fraud. Also, in civil proceedings, the deceived tenant may demand compensation for the damage and losses caused to him.

Galina

Hello! I am an individual who owns non-residential premises, can I rent it out to myself as I am registered as an individual entrepreneur under a gratuitous agreement. How to draw up an agreement so that there are no claims from the tax office. Sincerely.

Sergey (senior lawyer)

Hello Galina! Such an agreement cannot be concluded under the law, since both parties to the agreement will actually be one person, that is, you.

Galina

Hello! Sergey, thanks for the answer. I am 67 years old, I think that I can rent one room without forming an individual entrepreneur. On the same basis, I think that it is possible to conclude an agreement between me and my individual entrepreneur who is on UTII for the free use of this room, since it will not bring me income. - of a good nature. According to Article 608 of the Civil Code of the Russian Federation, the owner can lease his property. Obtaining the status of an individual entrepreneur does not impose on a person the obligation to additionally transfer property to his IP. The only differences are in the system of taxation and social payments. Please tell me if I think correctly. Regards.

Sergey (senior lawyer)

It does not matter that you will not 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. It is impossible to hand over the property to yourself both for rent and for gratuitous use.

Andrei

good afternoon! as an individual I am the owner of commercial real estate. I rent real estate LLC as an individual. I have my own LLC, where I am the sole 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, which 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 Andrey! In order for the LLC to be able to lease the premises, it is necessary that this property be owned by the LLC or on a leasehold basis 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 would be the current scheme, since it will not be necessary to include the premises in the assets of the LLC, to carry out the appropriate tax accounting.

Andrei

In continuation of the topic. What if I, as an individual, have an agreement with an LLC for the right to use it for free? and on the basis of this agreement, the LLC will conclude a sublease agreement

Sergey (senior lawyer)

This option is acceptable, at least not against the law.

Nellie

Hello! The landlord, having the status of an individual entrepreneur, for a long time rented out parts of the premises to various tenants for retail trade. He collected rent in cash and did not issue documents on payment. I sold the property a year and a half ago. And now it turned out that through the court. about 100 thousand debts were hung on me, allegedly this money was not paid ... Is it possible to prove the opposite and how legitimate it is? Thank you in advance.

Sergey (senior lawyer)

Hello! It is possible, but it will take painstaking work to study documents and other evidence. In court, it is necessary to prove the existence of abuse of the right of the landlord. This can be proven by the fact that he never demanded money. If there was a debt, then he could terminate the contract or, at least, 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 want to rent non-residential premises to a legal entity. To do this, we will open an IP USN or a patent for one owner. Is it allowed to conclude a lease agreement only from one of the owners, what powers of attorney are needed in this case, agreements from the second owner in favor of the first? Payments from a legal entity will go to the account of the individual entrepreneur and the individual entrepreneur will pay taxes on income. Or is it necessary to conclude an agreement with a plurality of persons on the side of the landlord and the legal entity will pay rent to two landlords equally and each must pay tax on his income?

Sergey (senior lawyer)

Hello Oksana! In order to lease 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 released from the obligation to pay taxes.

Lera

hello. Tell me if the landlord can conclude a lease agreement with two legal entities. if one is concluded a little earlier, and medical services are provided there until June 1, and the other company needs this contract only for the time being to obtain a license and the contract states that actual use begins only from June 1, subject to obtaining a license. Thanks in advance

Sergey (senior lawyer)

Hello! The legislation does not contain a ban on the conclusion of such contracts. Just in the second contract it is necessary to indicate at what time the lease will begin. It is also possible to conclude a preliminary contract with a second company.

SERGEI

Hello! We LLC at USNO rent municipal non-residential real estate, we want to rent part of the premises for an office to another LLC. What tax do we have to pay?

Sergey (senior lawyer)

Hello Sergey! None. Income from the rental of property will be included in income to determine the taxable base for the simplified taxation system.

Sergey

Good afternoon! We VAT employees want to rent a non-residential premises from a criminal. What tax do you end up paying?

Sergey (senior lawyer)

Hello Sergey! In this case, VAT is not allocated and is not paid.

Sergey

Thank you

Elena

Good afternoon! If I, like a physical there are faces commercial real estate. I want to use it for personal purposes: a dance studio, where I will teach the subscription system. Plus, I want to rent the gym hourly to other instructors. What taxes do I have to pay and which system should I choose? Thank you!

Lease of non-residential premises has certain specifics, ignorance of which can cause an unsuccessful transaction. What is the peculiarity of the delivery of a non-residential building, how to sign the contract correctly and what nuances of this process should be remembered - we will consider further.

The legislation does not establish an exact concept on the basis of which it would be possible to determine which category the property belongs to, however, there are certain characteristics that can be used to 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 a designated purpose. Each type of non-residential property can be used only for the purposes provided for by its status.

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

Purpose of the premises

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

Purpose of a non-residential building

It is strictly prohibited by law to use residential buildings as commercial. Violation of this requirement may cause the owner and tenant to be held administratively liable, 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 fix the announced type of operation in the contract.

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

The document prescribes the exact purpose of the property, for example, a room for:

• pharmacy;
• score;
• office;
• child Center.

In particular, such measures are taken to 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 clearly defined purpose, and therefore can be used for various purposes.

Leasing non-residential premises of this type is much easier, but 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 property:

• it is much more expensive than premises with special purpose;
• it is allowed by law to rent this property under a sublease agreement;
• in some cases, the use of the premises may not be possible due to the non-compliance of the building with the requirements established by law.

Before signing a contract, it is first necessary to clarify whether the premises are suitable for business development in it.

Rental Benefits

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

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When can repairs be done in the apartment?

Tenants note the following advantages of renting:

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

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

Leasing specifics

Before renting a 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. A building can be rented out only by a full owner or an authorized representative (if there is a notarized power of attorney).
3. When renting out real estate, the owner must 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 IP is not required.

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

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

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

Renting procedure

Leasing out non-residential premises is similar in structure to the standard procedure for renting out 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:

Finding a tenant

How to rent out non-residential premises on your own? - everything is simple. There are the following effective ways advertising:

• posting ads on Internet sites;
• placement of advertisements in local newspapers and on billboards;
• make a commercial mailing to local entrepreneurs;
• place a rental banner on the premises

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

Leasing non-residential premises by an individual with the help of 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, you should choose good realtors.

True professionals have the following characteristics:

• experience in this field;
• good reputation and positive recommendations from customers;
• having a customer base.

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

Rent

One of the main tasks when renting out premises is to indicate an adequate value of the property. To determine the appropriate price, many factors must be taken into account.

In particular, you need to pay attention to:

• area of ​​the room;
• purpose specified in the documents;
• location
• availability of communications;
• the presence of a transport interchange;
• the approximate value of such buildings in the real estate market.

To rent a property as quickly as possible, you need to put a price slightly lower than those indicated 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 guided by current prices, underestimate the cost, thereby making their income much less. To avoid this, it is better to seek the help of a specialist.

Lease agreement: drafting rules

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

The agreement must specify:

1. Subject of the contract. This section contains information identifying the building (personal account, technical data, cadastral passport number, etc.).
2. Lease term. You can specify both a specific period of 1-2 years, and conclude a deal for an indefinite period. In the second case, it is necessary to specify the conditions for terminating the transaction.
3. Terms of a transaction. This section sets out the rights and obligations of both parties. It is also necessary to enter information about the purpose of the building and its subsequent operation by the tenant.
4. Cost and payment procedure. It is important to enter the cost in figures and in words, also indicate for what period this cost. Example, 30,000 rubles (thirty thousand rubles) for 1 month. It is also recommended to indicate the method of payment, for example, the tenant is obliged 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, as well as indicate the constituent information of the company (if a legal entity is involved in the transaction).

Attention! If the contract does not specify the term of the transaction, then it will automatically be recognized as open-ended.

Registration of the contract

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 with a duration of 1 year or more, they must be registered with Rosreestr.

When applying, you must also provide the following package of documents:

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

The above list may be supplemented by other documents.

After the application is accepted, the applicant is given a receipt of acceptance of documents. Registration is carried out within 5-10 working 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 delivery of the building to an unscrupulous tenant.