Since 2020, several important legislative changes have begun to take effect for summer residents. They touched upon the water use of SNT, taxation of common land, obtaining a plot and the tax on a donated dacha. Summer residents are required to license wells; obtaining a license will cost SNT 7.5 thousand rubles. rub. Violators face a fine of up to 1 million rubles. Summer residents who have their own well on the site will need a license only if more than 100 cubic meters of gas are produced from it per day. m of water and at the same time affects the central aquifer.
Since January 1, 2020, the tax on common land SNT has decreased. The reduced rate was 0.3% instead of the previous 1.5% of the cadastral value. The innovation equated plots with the type of permitted use "for dacha farming" or "for dacha construction" to garden plots and extended a preferential tax rate to them.
In addition, from January 1, 2020, the period in which land in SNT could be obtained in a simplified manner has ended. Now this will require planning and surveying projects for the territory of the partnership.
From 2020, in the event of a sale of a garden house with a plot that was inherited or donated in 2019 or later, the owner can legally reduce his taxable income. This is possible if the three-year period of ownership of the property has not yet expired. The innovation applies to the costs of the testator or donor made for the acquisition of this property, as well as the amount of personal income tax, paid at the time of receiving a house with a plot as a gift (provided that the donor and recipient of the gift are not close relatives).
In addition, the dacha amnesty was extended in Russia. The corresponding bill was adopted by the State Duma and approved by the Federation Council. Citizens will be able to take advantage of the simplified procedure for registering ownership of country, garden houses and outbuildings.
Source: RBC Real Estate
