Патент на аренду: Покупаем патент при сдаче в аренду жилой и нежилой недвижимости, все за и против

При увеличении количества сдаваемых в аренду объектов недвижимости предприниматель должен получить новый патент | ФНС России
При увеличении количества сдаваемых в аренду объектов недвижимости предприниматель должен получить новый патент | ФНС России | 40 Калужская область

Патент на сдачу в аренду нежилого помещения

Здравствуйте!

В данном случае, если «идти от противного», то согласно ст.346.45 НК РФ основанием для отказа налоговым органом в выдаче индивидуальному предпринимателю патента является:

1) несоответствие в заявлении на получение патента вида предпринимательской деятельности перечню видов предпринимательской деятельности, в отношении которых на территории субъекта Российской Федерации в соответствии со статьей 346.43 настоящего Кодекса введена патентная система налогообложения;

2) указание срока действия патента, не соответствующего пункту 5 данной статьи;

3) нарушение условия перехода на патентную систему налогообложения, установленного абзацем вторым пункта 8 данной статьи;

4) наличие недоимки по налогу, уплачиваемому в связи с применением патентной системы налогообложения.

Согласно пп. 19 п. 2 ст. 346.43 Кодекса патентная система налогообложения будет применяться индивидуальными предпринимателями в отношении сдачи в аренду (внаем) жилых и нежилых помещений, дач, земельных участков, принадлежащих индивидуальному предпринимателю на праве собственности.


По договору найма жилого помещения одна сторона — собственник жилого помещения или управомоченное им лицо (наймодатель) обязуется предоставить другой стороне (нанимателю) жилое помещение за плату во владение и пользование для проживания в нем (п. 1 ст. 671 Гражданского кодекса РФ).

Юридическим лицам жилое помещение может быть предоставлено во владение и (или) пользование на основе договора аренды или иного договора. Юридическое лицо может использовать жилое помещение только для проживания граждан (п. 2 указанной статьи).

Как видно из ст.346 НК РФ, круг контрагентов, с которыми ИП может заключить договор найма или аренды, не ограничен. Договор аренды, предусмотренный данной статьей применим именно для заключения договора с юридическим лицом, поэтому заключение такого рода договора подпадает под данную деятельность, и оснований для отказа в выдаче патента соответственно нет, поэтому и после получения патента можно сдавать помещение как физ. лицу, так и юр. лицу, заключив договор аренды. Помещение при этом должно использоваться по своему назначению, т.е. должно оставаться жилым, т.е. юр. лицо (арендатор) может использовать его для проживания граждан. Главное требование для законности такой деятельности – это наличие права собственности на сдаваемое помещение. Стоит обратить внимание также на то, что сдавать можно и нежилое помещение, что предусматривает и прямую возможность заключения договора с юр. лицом, так как нежилое помещение, как правило, используется для предпринимательской деятельности в том числе организации (магазин, склад, т.п.). Раз Вам выдали патент, то используйте его, исходя из его назначения.

Порядок определения количества объектов недвижимости в целях применения патентной системы налогообложения | ФНС России
Порядок определения количества объектов недвижимости в целях применения патентной системы налогообложения | ФНС России | 40 Калужская область
Нюансы расчета потенциально возможного дохода индивидуального предпринимателя, который сдает в аренду несколько объектов недвижимости | ФНС России
Нюансы расчета потенциально возможного дохода индивидуального предпринимателя, который сдает в аренду несколько объектов недвижимости | ФНС России | 40 Калужская область 90000 The Rarest Patent and IP Protection Domain Name Now Available for Offers 90001 90002 TERMS & CONDITIONS: RENTAL / PURCHASE PLANS 90003 90004 This agreement regarding a domain rental or purchase plan (the «Agreement») is made as of the time you click the box marked «OK» or «I Accept» during the checkout process (the «Effective Date») and is by and between Epik, Inc, a Washington Corporation ( «Epik»), and the party making such click or selection ( «You»).90005 90002 AGREEMENT 90003 90004 NOW THEREFORE, in consideration of the mutual covenants, and agreements set forth in this Agreement, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, each of the parties to this Agreement (each a «Party,» and together the «Parties») agrees as follows: 90005 90002 1.Rental / Financing Plan: Domain, Payments, and Term. 90003 90004 By clicking the box marked «OK» or «I Accept» You are agreeing to enter into this Agreement and to be bound by all of the terms and conditions specified herein. 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