If, however, he is entitled to use the property minus any claim actual expenses associated with the purchase of property (Article 217 of the Tax Code). However, you still need to pay personal income tax from interest earned on loan. Security measures. The transaction will be as safe as possible, unless the contract is fixed market price of the property. Otherwise, tax authorities may consider selling price too high and challenge the depreciation (Article 40 of the Tax Code). If the selling price, on the contrary, too low, there may be claims for personal income tax to the founder. Confirmation of the market price can provide an independent otsenka.Uchreditel leases his property in the rental company and simultaneously the most Edobnym common way is to rent a property of the founder.
A company can save on taxes on profits, as will carry into the rent. And can write off all the extra costs associated with running property. A parent will retain ownership of their property. As in the first case, the parent may have no intention to actually take the money from the company. Money for the lease you can return without tax consequences, if founder's share more than 50 percent (Article 251 of the Tax Code). The only drawback of the method is that the founder of the need to pay personal income tax from the rent. Reduce these payments can be if you register as an entrepreneur, founder and go to "uproschenku" with the object of "income". Then the tax on rent will be 6 percent, not 13.
Security measures. As in the first case, it is safer to use market prices when arende.Uchreditel gives property for free The founder can use to transfer the property to use the company free of charge. In this case, it will retain and ownership of assets and will not pay any taxes. But for the company, this method is less favorable. Y company, which received the property for free use, there is extraordinary income. It is determined based on market prices for the rental property is identical to (a letter from the Russian Ministry of Finance 19.04.10 03-03-06/4/43, paragraph 2, of the information letter of the Presidium of the Russian Federation of 22.12.05 98). Safety. Income from free use of property must be determined by market prices (paragraph 8 of Art. 250 Tax Code). Safer conduct an independent evaluation, to analyze the rental market identical property and choose a price as close to the market. Safety Evaluation – The safest way of the above – is to buy the property. If the company decides to take in the use of property founder, the safer way is to lease – in practice often used by all of the ways to transfer assets from the founder of the company. The choice of one form or another formalization of relations depends on the type of property, the real intentions of the parties and, as a rule, personal discretion of the founder. However, the interdependence of the company and its founder makes the presence of suspicion in obtaining undue tax benefits. For example, because of overvaluation or undervaluation of property at its sale, the rent at the time of his lease.