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How to determine movable and immovable property? What is movable property: definition.

The objects of civil legal relations (civil rights) are considered to be the good in relation to which they are formed, or what the subjective rights and obligations of its participants are aimed at.
The most common objects are things, which are divided into movable and immovable.
As a rule, immovable things are constantly located in the same place, have individual characteristics and are irreplaceable. Movable things can move freely along with the persons to whom they belong, can be individually defined or generic and, as a rule, are replaceable.

Signs of real estate

Speaking about the special legal regime of real estate (real estate), in the legal literature, the following features are called:
this is a thing, an object material world. From this characteristic of real estate, one can also distinguish the following: “immovable property is more important than movable property,” which has greater value, this is “property that has dominance over movable property,” “correlating with movable property as the main thing”;
individually defined property;
irreplaceable property;
having a strong connection with the land, movement that is impossible without disproportionate damage to its purpose, or classified as such by a legislative act.
To real estate in accordance with paragraph 1 of Art. 130 Civil Code Russian Federation include:
objects of natural origin - plots of land, subsoil plots. A land plot is a part of the earth's surface (including the surface soil layer), the boundaries of which are described and certified in the prescribed manner (clause 2 of article 6 of the Land Code of the Russian Federation).
Land and other natural resources may be alienated or transferred from one person to another by other means to the extent that their circulation is permitted by laws on land and other natural resources. Property relations by ownership, use and disposal land plots, as well as transactions with them are regulated civil law, unless otherwise provided by land, forest, water legislation, legislation on subsoil, on protection environment, special federal laws (clause 3 of article 3 of the Land Code of the Russian Federation).
The subsoil is the part of the earth's crust located below the soil layer, and in its absence - below earth's surface and the bottom of reservoirs and watercourses, extending to depths accessible for geological study and development. The subsoil within the territory of the Russian Federation, including underground space and minerals, energy and other resources contained in the subsoil, are state property. Issues of ownership, use and disposal of subsoil are under the joint jurisdiction of the Russian Federation and the constituent entities of the Federation.
Subsoil plots cannot be the subject of purchase, sale, donation, inheritance, contribution, pledge or alienation in any other form. Subsoil use rights may be alienated or transferred from one person to another to the extent that their circulation is permitted by federal laws.
Subsoil is provided for use for geological study, exploration and extraction of minerals, construction and operation of underground structures, etc. (Article 6 of the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil”);
everything that is firmly connected to the earth - buildings, structures, unfinished construction sites, forest areas, i.e. plots of land, the boundaries of which were determined in the process of forest management and have undergone state cadastral registration, the movement of which is impossible without disproportionate damage to their purpose. These objects are recognized as real estate as long as they are connected to land. Being separated from it, they become movable things.
objects that are recognized as real estate not due to their natural properties, but for other reasons. In particular, aircraft and sea vessels, inland navigation vessels and space objects (artificial satellites, spaceships, etc.) subject to state registration are considered real estate. orbital stations etc.).
In accordance with Art. 7 of the Merchant Shipping Code of the Russian Federation dated April 30, 1999 No. 81-FZ, a vessel is understood as a self-propelled or non-self-propelled floating structure used for the purposes of merchant shipping. Vessels of the fishing fleet are understood to mean vessels serving the fishing complex, used for fishing, as well as reception and transport vessels, auxiliary vessels and special-purpose vessels.
Under the aircraft, according to Art. 32 of the Air Code of the Russian Federation dated March 19, 1997 No. 60-FZ, refers to an aircraft supported in the atmosphere due to interaction with air, different from interaction with air reflected from the surface of the earth or water.
These objects are not only capable of spatial movement without any damage to their purpose, but are also specially designed for this. Their recognition as real estate is conditioned high cost of these objects and the associated need for increased reliability of the rules of their civil circulation.
Contained in paragraph 1 of Art. 130 of the Civil Code of the Russian Federation, the list of immovable things is not exhaustive, since the law may also recognize other property. So, according to Art. 132 of the Civil Code of the Russian Federation, a special object of real estate is an enterprise as a property complex used for business activities, which can be an independent subject of purchase and sale, lease, pledge and other transactions. The main feature of an enterprise as an object of rights is that it includes all property intended for entrepreneurial activity. At the same time, the concept of “property” is interpreted in the broadest sense, i.e. includes not only things (land, buildings, structures, equipment, etc.), but also claims, as well as debts. Along with property, the enterprise includes exclusive rights, in particular the rights to designations that individualize the enterprise and its products. However, this is only general rule, since by law or a specific agreement certain types of property or rights (obligations) can be excluded from the composition of the enterprise.
In accordance with Art. 1 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”, separate residential and non-residential premises are classified as real estate. A residential premises is an isolated premises, which is real estate and is suitable for permanent residence of citizens, meeting the established sanitary, fire safety, urban planning and technical requirements (Part 2 of Article 15 of the Housing Code of the Russian Federation).
Non-residential premises are premises not intended for the residence of citizens. Depending on their functional purpose, non-residential premises can be industrial, administrative (office), commercial, warehouse, etc. Non-residential premises may consist of one or several (multiple) rooms.

Types of movable property

Clause 2 of Art. 130 of the Civil Code of the Russian Federation, all things are classified as movable property, including money and securities that are not real estate. As a general rule, the right to movable property are not subject to registration, unless otherwise provided by law.
The law may establish state registration of transactions with certain types of movable things (Clause 2 of Article 164 of the Civil Code of the Russian Federation), for example with some things limited in circulation. In this case, it has legal significance and affects the validity of the relevant transactions. It should also not be confused with the technical registration of certain movable things, such as motor vehicles or small arms in the relevant internal affairs bodies. Such registration can only affect the exercise of civil rights, but not their emergence, change or termination.
From an economic point of view, money is a special commodity that is a universal equivalent. Money is recognized by law as things, i.e. an object of the material world that is intended to satisfy certain needs and can be owned by a person.
Money can be an independent (sole) object of a legal relationship (for example, a loan agreement). Money acts as a means of payment in a number of legal relations (purchase and sale, transportation, contract), i.e. are the equivalent object of the corresponding relations.
Payments are made by cash and non-cash payments (paragraph 2, paragraph 1, article 140 of the Civil Code of the Russian Federation).
According to paragraph 1 of Article 142 of the Civil Code of the Russian Federation, a security is a document certifying, in compliance with the established form and mandatory details, property rights, the exercise or transfer of which is possible only upon presentation. In this case, the security remains property, a thing, regardless of the choice of method of fixing the rights from it. For any security with any form of fixation of rights, the following applies: general norms civil turnover established for property, for things.
In paragraph 2 of Art. 144 of the Civil Code of the Russian Federation states that the absence of mandatory details of a security or the non-compliance of a security with the form established for it entails its nullity.
A security belongs to the category of movable things and certifies rights of obligation. A security is such only in cases specified by law. So, in Art. 143 of the Civil Code of the Russian Federation specifies certain types of securities.
Government bonds are named first. According to Art. 816 of the Civil Code of the Russian Federation, a bond is recognized as a security that certifies the right of its holder to receive from the person who issued the bond, within the period specified by it, the nominal value of the bond or other property equivalent. The bond also provides its holder with the right to receive a fixed percentage of the nominal value of the bond or other property rights.
The concept of a bill of exchange is enshrined in Part 1 of Art. 815 of the Civil Code of the Russian Federation, it is recognized as a security that certifies the unconditional obligation of the drawer (promissory note) or another payer specified in the bill (bill of exchange) to pay upon the arrival of the period stipulated by the bill a certain amount to the owner of the bill (bill holder). A promissory note is an unconditional, abstract, strictly formal obligation or order to pay a specified sum of money.
A check as a type of security is defined in Art. 877 of the Civil Code of the Russian Federation, according to which it is recognized as a security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder. Only a bank where the drawer has funds that he has the right to dispose of by issuing checks can be indicated as the payer of a check. The drawer is a person (legal or individual) who has funds in the bank, which he has the right to dispose of by issuing checks; check holder - a person (legal or individual) in whose favor the check was issued; payer - the bank in which the drawer's funds are located.
According to Art. 844 of the Civil Code of the Russian Federation, deposit and savings certificates are securities that certify the amount of a deposit made to a bank and the rights of the depositor (certificate holder) to receive, upon expiration of a specified period, the deposit amount and the interest stipulated in the certificate in the bank that issued the certificate or in any branch this bank. In case of early presentation of a savings (deposit) certificate for payment by the bank, the deposit amount and interest on demand deposits are paid, unless the terms of the certificate establish a different interest rate.
Bearer savings book, according to Art. 843 of the Civil Code of the Russian Federation, unlike a personal savings book, is a security. The issuance of a deposit, the payment of interest on it and the execution of the depositor's orders to transfer funds from the deposit account to other persons are carried out by the bank upon presentation of a savings book.
The bill of lading simultaneously performs several functions in accordance with the norms of the Merchant Shipping Code of the Russian Federation:
confirms the acceptance of the cargo by the carrier (transfer-acceptance certificate);
confirms the existence of a contractual relationship between the shipper and the carrier (maritime contract);
confirms the corresponding property rights to the cargo transferred to the carrier (document of title).
Unlike other securities, a bill of lading can be issued in several copies (originals), and in each of them the number of available originals of the bill of lading is noted. After the cargo is released on the basis of the first original bill of lading presented, the remaining originals become invalid.
A share is an issue-grade security that secures the rights of its owner (shareholder) to receive part of the profit of the joint-stock company in the form of dividends, to participate in the management of the joint-stock company and to part of the property remaining after its liquidation. A share is a registered security. Only joint stock companies, both closed and open, have the right to issue shares. Shares can be classified on different grounds, for example, shares are divided into ordinary and preferred.
The list of securities given in Art. 143 of the Civil Code of the Russian Federation, is not exhaustive. Other types of securities are defined by federal laws.

Differences between movable and immovable property

The legal significance of dividing things into movable and immovable is associated with the establishment of a different legal regime for real and movable property, respectively, according to the following criteria:
alienation and acquisition of immovable property is associated with the need for state registration of transactions with immovable property (Articles 164, 223 of the Civil Code of the Russian Federation), available for review by third parties. State registration of transactions with movable things is carried out only in cases specifically specified in the law;
provides for different procedures for acquiring ownership rights to immovable and movable ownerless things (Article 225 of the Civil Code of the Russian Federation) and things that the owner has abandoned (Article 226 of the Civil Code of the Russian Federation);
a mortgage can be established only in relation to immovable property (Article 338 of the Civil Code of the Russian Federation);
inheritance of immovable things and their legal regime are determined by the rules of law in force at the place of their location, movable things (in inheritance) - by the rules of law in force at the last permanent place of residence of the testator;
disputes about ownership and other real rights to immovable things are considered at the location of the immovable things (Article 30 of the Civil Procedure Code of the Russian Federation), disputes about similar rights to movable things - at the location of the defendant (Article 28 of the Code of Civil Procedure of the Russian Federation), and in cases specified in the law - in a place determined at the choice of the plaintiff (Article 29 of the Code of Civil Procedure of the Russian Federation).

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1. To immovable things ( real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects.

Immovable property also includes aircraft, sea vessels and inland navigation vessels subject to state registration. The law may classify other property as immovable property.

Real estate includes residential and non-residential premises, as well as parts of buildings or structures intended to accommodate vehicles (car spaces), if the boundaries of such premises, parts of buildings or structures are described in the manner established by the legislation on state cadastral registration.

2. Things not related to real estate, including money and securities, are recognized as movable property. Registration of rights to movable things is not required, except in cases specified in the law.

Commentary to Art. 130 Civil Code of the Russian Federation

1. In the commented article, things are divided into real estate and movable property, and a description of real estate is proposed (see below). At the same time, with regard to movable property, the following rule has been established: “What is not immovable belongs to movable property.”

2. In paragraph 1 the concept of real estate is proposed. In this case, the following signs stand out.

Firstly, real estate (real estate) is a thing, i.e. an object of the material world that is designed to satisfy certain needs and can be owned by a person. Other types of property, including property rights, cannot be immovable either by their nature or by virtue of the law.

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See: Soviet civil law: Textbook: In 2 vols. M., 1985. T. 1. P. 180 - 181 (author of the chapter - O.A. Krasavchikov).

See: Kozyr O.M. Real estate in the new Civil Code of the Russian Federation // Civil Code of Russia. Problems. Theory. Practice: Collection in memory of S.A. Khokhlova / Rep. ed. A.L. Makovsky. M., 1998. P. 275.

Secondly, real estate is land and everything that is firmly connected to the land.

Thirdly, moving a piece of real estate without disproportionate damage to its purpose is impossible (exceptions established by federal law are possible). In this case, a criterion is indicated, the use of which allows one to determine how firmly the object is connected to the ground.

Here is an approximate list of certain types of real estate: land plots, subsoil plots, buildings, structures, unfinished construction objects, other property that meets the above criteria (a thing firmly connected to the land, i.e. an object, the movement of which without disproportionate damage to its purpose impossible).

The above list of real estate is included in the Civil Code not only to illustrate the provisions on the characteristics of real estate. This list also has independent significance. Consideration of the characteristics of immovable things in comparison with this list allows us to understand not only the text, but also the subtext of the law, not only its letter, but also its spirit. The presence of the specified list, as it were, sets the bar separating movable and immovable things. Thus, it is clear that it is impossible to place a plot of land or a building and a garden bench in the same logical row, even if it is very firmly connected to the ground and its movement is impossible without disproportionate damage to its purpose. A garden bench, despite the presence of these circumstances, is, as a rule, not recognized as real estate.

3. Thus, the concept of real estate is quite elementary, thoroughly developed by the science of civil law, and in its main features is easily understood by both lawyers and people not experienced in jurisprudence. However, this does not mean that there are no difficulties when deciding whether to recognize a specific object as real estate: what looks almost perfect from a theoretical point of view often causes practical difficulties, especially when evaluation categories are used. (In relation to the concept of real estate, these include: “strong connection with the land”, “disproportionate damage”.)

G.F. Shershenevich noted: “It goes without saying that the question of the strength and connection of the structure with the ground cannot be resolved in principle with complete accuracy. Its solution depends on the situation of each case individually.” It is clear that the decision will be made not only on the basis of the objective criteria formulated in the commented article, but also under the influence of subjective factors. The latter include the level of legal knowledge of the decision maker and the ability to transform general ideas about real estate in relation to a specific situation, taking into account the specifics of a particular item, etc. Of no small importance are the theoretical developments of the problems of classifying property into movable and immovable, as well as state registration of real estate.

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Shershenevich G.F. Textbook of Russian civil law (according to the 1907 edition). M.: Spark, 1995. P. 96.

In the legal literature, an opinion is expressed according to which real estate in Art. 130 of the Civil Code of the Russian Federation is a legal concept, not a factual one. To substantiate this position, it is stated that real estate can be recognized “only property to which ownership and other rights can be established. And for such rights to arise, appropriate state registration is necessary.”

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Kozyr O.M. Decree. Op. P. 276.

This approach can hardly be considered correct. The division of things into movable and immovable is due to objectively existing differences between these two types of things (the nature of these things). The immobility of real property is contrasted with the mobility of movable property, and such a difference undoubtedly has legal consequences.

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See: Savatier R. Theory of Obligations. M., 1972. P. 57.

It seems that legal science should reconsider the extremely widespread concept, according to which the fact of the existence of an unauthorized residential building, actually existing buildings, structures, etc. as real estate is denied. until the state registration of these objects. The fact that ownership rights do not arise for such things should not lead to the conclusion that they are not considered real estate, are movable property, etc.

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See, for example: Commentary on part one of the Civil Code of the Russian Federation. M.: Spark, 1995. P. 283 - 284; Commentary on the Civil Code of the Russian Federation (part one) (article-by-article). M.: Legal. "Kontrakt" company; Infra-M, 1997. pp. 439 - 440, 445.

The opposite approach raises a number of questions. In particular, if an unauthorized construction is not real estate, then what is subject to demolition? When we talk about the possibility of recognizing the right of ownership of an unauthorized construction, does it mean movable property? Of course, we are talking about recognition of ownership of a residential building, other building, structure, i.e. for real estate. But as soon as the issue of recognition of property rights is resolved, therefore, the thing exists precisely as real estate.

In paragraph 1 of Art. 222 of the Civil Code of the Russian Federation directly states that an unauthorized construction is a residential building, other building, structure or other real estate. A person who has carried out an unauthorized construction does not acquire ownership rights to it. The last instruction included in paragraph 2 of Art. 222 of the Civil Code of the Russian Federation, of course, does not cross out the above concept of unauthorized construction as real estate. Otherwise, contrary to the laws of logic, all the rules contained in paragraphs 2 and 3 of Art. 222 of the Civil Code of the Russian Federation.

Finally, and this is the main thing, in the commented article, when defining real estate, there is no mention of such a feature as the presence of state registration. To recognize a thing as immovable, a strong connection with the land is required, and the impossibility of moving it without disproportionate damage to its purpose. And nothing more.

In accordance with Art. 131 of the Civil Code of the Russian Federation are subject to state registration of ownership and other real rights to real estate, restrictions on these rights, their occurrence, transition and termination (see Article 131 and the commentary thereto). Obviously, it is possible to register rights to an already existing object. If, for example, a residential building does not really exist, then the emergence of ownership rights to it is impossible.

In Art. 25 of the Federal Law “On State Registration of Rights to Real Estate and Transactions with It” states that the right to a newly created real estate object is registered on the basis of documents confirming the fact of its creation.

Thus, there is no reason to believe that real estate becomes such only after state registration. It objectively exists before this act (otherwise registration is impossible), but rights to real estate arise after its completion. It is not registration that turns property into real estate, but “the stability of the position of real estate makes it possible to register it.”

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Savatier R. Decree. Op. P. 58.

4. In Art. 1 of the Law on Real Estate Registration provides a wider list of real estate objects compared to the list contained in paragraph 1 of the commented article of the Civil Code of the Russian Federation. Along with objects, this Law specifies residential and non-residential premises, enterprises as property complexes.

5. A land plot is a part of the earth’s surface (including the surface soil layer), the boundaries of which are described and certified in the prescribed manner (clause 2 of article 6 of the Land Code)).

Land and other natural resources may be alienated or transferred from one person to another in other ways to the extent that their circulation is permitted by the laws on land and other natural resources (clause 3 of Article 129 of the Civil Code). Property relations regarding the ownership, use and disposal of land plots, as well as transactions with them, are regulated by civil legislation, unless otherwise provided by land, forestry, water legislation, legislation on subsoil, on environmental protection, special federal laws (clause 3 of Art. .3 ZK).

Individualization of a land plot as an object of law occurs as a result of state cadastral registration of land plots.

State cadastral registration of land plots is carried out in the manner established by Federal Law No. 221-FZ of July 24, 2007 “On the State Real Estate Cadastre” (Article 70 of the Land Code of the Russian Federation).

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Collection of legislation of the Russian Federation. 2007. N 31. Art. 4017.

6. The subsoil is the part of the earth’s crust located below the soil layer, and in its absence, below the earth’s surface and the bottom of reservoirs and watercourses, extending to depths accessible for geological study and development. Relations arising in connection with the geological study, use and protection of the subsoil of the territory of the Russian Federation, its continental shelf, as well as in connection with the use of waste from mining and related processing industries, peat, sapropels and other specific mineral resources, including groundwater, brines and brine of salt lakes and sea bays are regulated by the Subsoil Law. Some of these relations are regulated by other federal laws and legal acts (for example, Federal Laws of November 30, 1995 N 187-FZ “On the Continental Shelf of the Russian Federation”, dated March 26, 1998 N 41-FZ “On Precious Metals and precious stones”, Instructions for registration of mining allotments for the development of mineral deposits, etc.). The subsoil within the territory of the Russian Federation, including underground space and minerals, energy and other resources contained in the subsoil, are state property. Issues of ownership, use and disposal of subsoil are under the joint jurisdiction of the Russian Federation and the constituent entities of the Federation.

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Collection of legislation of the Russian Federation. 1995. N 49. Art. 4694.

Collection of legislation of the Russian Federation. 1998. N 13. Art. 1463.

Approved by Resolution of the Minister of Natural Resources of the Russian Federation dated February 7, 1998 N 56 by the head of the State Mining and Technical Supervision of Russia dated December 31, 1997 N 58 // Bulletin of normative acts. 1998. N 7.

Subsoil plots cannot be the subject of purchase, sale, donation, inheritance, contribution, pledge or alienation in any other form. Subsoil use rights may be alienated or transferred from one person to another to the extent that their circulation is permitted by federal laws.

The subsoil areas used are geometrized subsoil blocks (Article 2 of the Subsoil Law).

Subsoil is provided for use for geological study, exploration and extraction of minerals, construction and operation of underground structures, etc. (Article 6 of the Subsoil Law).

Subsoil users can be business entities, including participants in a simple partnership, foreign citizens, legal entities, unless federal laws establish restrictions on granting the right to use subsoil. Subsoil plots are provided for use for a certain period or without a time limit. Thus, for geological study, subsoil plots can be provided for a period of up to five years, for the extraction of groundwater - for a period of up to 25 years, etc. Without a time limit, subsoil plots may be provided for the construction and operation of underground structures not related to the extraction of minerals, the construction and operation of underground structures related to waste disposal, the construction and operation of oil and gas storage facilities, as well as for the formation of specially protected geological objects and other purposes.

7. With regard to such real estate objects mentioned in the commented article as buildings and structures, the position of V.V. seems to be the most justified. Vitryansky, who believes that “attempts to give legal definitions of the concepts “building” and “structure” are hardly advisable, since these concepts do not belong to the legal categories” and that “from a legal point of view, the existing (in the ordinary sense) differences between the concepts “ building" and "structure" have no legal meaning...".

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ConsultantPlus: note.

Braginsky M.I., Vitryansky V.V. Contract law. Book 2: Agreements on the transfer of property. M.: Statute, 2000. P. 522.

ConsultantPlus: note.

Monograph by M.I. Braginsky, V.V. Vitryansky “Contract Law. Agreements on the transfer of property" (Book 2) is included in the information bank according to the publication - Statute, 2002 (4th edition, standard).

Right there. P. 523. It should be borne in mind that these statements were made based on “purely” civil law positions, and when characterizing lease agreements.

V.V. Vitryansky believes that “a building (structure) should be understood as any independent object artificially erected on a land plot or under it (underground), which is fundamentally connected with the land plot, is used (or can be used) according to intended purpose and the movement of which without disproportionate damage to its purpose is impossible.”

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ConsultantPlus: note.

Right there. Here, see the analysis of the essential features that form this definition and the meaning of each of them. For a detailed description of these objects, see: Kuzmina I.D. Legal regime of buildings and structures as real estate objects. Tomsk: Tomsk University Publishing House, 2002.

8. Residential premises are those that meet the established sanitary, fire safety, urban planning and technical requirements and are intended for the residence of citizens.

In accordance with the Housing Code of the Russian Federation, a residential premises is an isolated premises, which is immovable property and is suitable for permanent residence of citizens (meets established sanitary and technical rules and regulations, other legal requirements (Part 2 of Article 15)). The procedure for recognizing premises as residential and the requirements that residential premises must meet are established by the Government of the Russian Federation (Parts 3, 4, Article 15).

The relevant rules are contained in the Regulations on recognizing premises as residential premises, residential premises unsuitable for habitation and apartment building emergency and subject to demolition or reconstruction, approved by Decree of the Government of the Russian Federation of January 28, 2006 N 47. This Regulation applies to residential premises in use, regardless of the form of ownership, located on the territory of the Russian Federation (clause 2). This act does not apply to residential premises located in capital construction projects, the commissioning of which and registration with the state have not been carried out in accordance with the Civil Code of the Russian Federation (clause 3).

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Collection of legislation of the Russian Federation. 2006. N 6. Art. 702.

The said Regulations, in sufficient detail for an act of this level, define the requirements that a residential premises must meet. In particular, requirements are formulated for load-bearing and enclosing structures of residential premises, arrangement and equipment of residential premises and common property of premises owners in apartment building(primarily in order to prevent the risk of injury, ensure convenience and safety of movement and accommodation), engineering systems, etc. The provision stipulates that residential premises, as well as premises that are part of the common property of premises owners in an apartment building, must be protected from the penetration of rain, melt and ground water and possible domestic water leaks from engineering systems, access to residential premises located in an apartment building in a building above the fifth floor, with the exception of the attic floor, must be carried out using an elevator, placement of living quarters in the basement and ground floors is not allowed, placement of a restroom, bathroom (shower) and kitchen above the rooms is not allowed (equipment of a restroom, bathroom (shower) in the upper level above the kitchen is possible in apartments located on two levels), etc.

Sometimes requirements for residential premises are formulated using rating categories. Thus, the load-bearing and enclosing structures of a residential premises must be in a working condition in which violations that arise during operation, in particular deformability (and in reinforced concrete structures - crack resistance), do not lead to a disruption in the load-bearing capacity of the structures, the reliability of the residential building and ensure safe stay of citizens and safety of engineering equipment.

Thus, determining whether a premises meets the requirements for residential premises is a rather complex process. We have to contact a large number regulations, carry out examinations, measurements, etc., etc.

In the case when a residential house (building) is erected in accordance with the procedure established by law and put into operation, such an act as recognition of this house (premises located in it) as residential (residential) is not required. Recognition of a premises as residential in this case is covered by actions that mediate its commissioning (including checking whether it meets the requirements for residential premises), state registration and state registration of the right to it (as a residential premises).

Therefore, the rules contained in the said Regulations, approved in pursuance of the instructions of Parts 3, 4 of Art. 15 of the Housing Code of the Russian Federation, apply in the following cases.

Firstly, when deciding on the transfer of non-residential premises to residential ones. In particular, such a transfer is unacceptable if the corresponding premises do not meet the established requirements or there is no opportunity to ensure compliance with the requirements (Part 4 of Article 22 of the Housing Code).

Secondly, when establishing whether the premises used as housing and, from a legal point of view, are considered residential premises, are suitable for living.

Thirdly, when deciding on the recognition of an apartment building in operation as unsafe and subject to demolition.

The recognition of premises as residential, suitable (unsuitable) for citizens to live in, as well as an apartment building as unsafe and subject to demolition is carried out by an interdepartmental commission created for these purposes.

Depending on the type of housing stock by form of ownership, an interdepartmental commission is created, respectively, by the federal executive body, the executive body of the constituent entity of the Russian Federation, or the local government body.

A local government body has the right to make a decision on recognizing private residential premises located on the relevant territory as suitable (unsuitable) for citizens to live in and delegate to the commission the authority to assess the compliance of these premises with established requirements and to make a decision on recognizing these premises as suitable (unsuitable) for citizens to live in .

Residential premises in accordance with the Housing Code of the Russian Federation include:

1) residential building, part of a residential building;

2) apartment, part of an apartment;

3) room.

In this case, a residential building is understood as an individually defined building, which consists of rooms, as well as premises for auxiliary use, intended to satisfy citizens’ household and other needs related to their residence in such a building.

An apartment is recognized as a structurally separate room in an apartment building, providing direct access to the common areas in such a house and consisting of one or more rooms, as well as premises for auxiliary use, intended for citizens to satisfy household and other needs related to their residence in such a building. in a separate room.

A room is considered to be a part of a residential building or apartment intended for use as a place of direct residence for citizens in a residential building or apartment.

When we talk about part of an apartment, we mean a situation in which the objects of law are several rooms of the apartment. For example, a citizen occupied two rooms in a four-room communal apartment under a social tenancy agreement. As a result of privatization, he received ownership of these rooms. The object of ownership is part of the apartment (two rooms).

9. The very phrase “non-residential premises” means that the corresponding concept is defined in a negative way: this is a premises not intended for the residence of citizens. Depending on their functional purpose, non-residential premises can be industrial, administrative (office), commercial, warehouse, etc. Non-residential premises may consist of one or several (multiple) rooms.

It should be borne in mind that non-residential buildings sometimes contain residential premises (for example, for use as office living space). IN residential buildings There are always non-residential premises. In some cases, such premises are objects of law (for example, a store is built into a residential building). In others, the premises do not belong to independent objects of law (for example, utility rooms, common areas, etc. (strollers, halls, etc.)).

10. An enterprise as an object of rights is recognized as a property complex used to carry out business activities. The composition of an enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, and work and services (commercial designation, trademarks, service marks) and other exclusive rights, unless otherwise provided by law or contract.

The given characteristics of the enterprise are given in Art. 132 of the Civil Code of the Russian Federation. It is also established here that the enterprise as a whole, as a property complex, is recognized as real estate (see Article 132 and the commentary thereto).

11. By virtue of the law, real estate may include objects that do not have a strong connection with the land. In para. Paragraph 2 of paragraph 1 of the commented article provides a non-exhaustive list of such objects: aircraft and sea vessels, inland navigation vessels, space objects.

The declaration of these things as immovable in both Russian and other legal systems is largely due to their high cost, economic significance, and the desire to ensure public interest. In particular, due to the specifics of these things, there is a need for increased (in comparison with other objects of civil law) control over the possession, use and disposal of them.

Recognition of ships and space objects, i.e. objects that are economically and for other reasons intended for movement (movable by nature), immovable things have the main goal of extending the legal regime of real estate to these objects. In practice, in this case, such a legal and technical means as fiction is used: the fact of reality is “subsumed” under a concept (formula) that directly contradicts this fact (ships and space objects are movable things, but the law declares them real estate).

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See: Krasavchikov O.A. Soviet science civil law (concept, subject, composition and system). Sverdlovsk, 1961. P. 130. Currently, this work has been republished; It's him. Categories of the science of civil law. M.: Statute, 2005. T. 1.

Real estate is recognized as ships and space objects that are subject to state registration, and those that have not undergone such registration. Consequently, these objects are immovable things from the moment of creation (and not from the moment of registration).

In accordance with Art. 7 of the Merchant Shipping Code of the Russian Federation, a vessel is understood as a self-propelled or non-self-propelled floating structure used for the purposes of merchant shipping. Vessels of the fishing fleet are understood to mean vessels serving the fishing complex, used for fishing, as well as reception and transport vessels, auxiliary vessels and special-purpose vessels.

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Federal Law of April 30, 1999 N 81-FZ // Collection of legislation of the Russian Federation. 1999. N 18. Art. 2207.

Under the aircraft, according to Art. 32 of the Air Code of the Russian Federation, is understood as an aircraft maintained in the atmosphere due to interaction with air, different from interaction with air reflected from the surface of the earth or water.

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Collection of legislation of the Russian Federation. 1997. N 12. Art. 1383.

In accordance with paragraph. (d) Art. I of the Convention on International Liability for Damage Caused by Space Objects (1972), the term “space object” includes the constituent parts of a space object, as well as its delivery vehicle and its parts. Based on paragraph 1 of Art. II Convention on the Registration of Objects Launched into Outer Space (1974) When a space object is launched into orbit around the Earth or beyond into outer space, the launching State registers the space object by recording in the appropriate register maintained by it. Each launching state shall inform Secretary General United Nations on the establishment of such a register.

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See: Collection of current treaties, agreements and conventions concluded by the USSR with foreign countries. Vol. XXIX. M., 1975. S. 95 - 101; International public law: Sat. doc. T. 2. M.: BEK, 1996. P. 362 - 368.

Collection of current treaties, agreements and conventions concluded by the USSR with foreign states. Vol. XXXIV. M., 1980. S. 442 - 446; Current international law. T. 3. M.: Moscow Independent Institute international law, 1997. pp. 634 - 638.

It seems important that the Convention refers to information regarding a space object, which is entered into the register and includes:

— name of the launching State or States;

— the corresponding designation of the space object or its registration number;

— date and territory or place of launch;

— basic orbital parameters:

circulation period,

mood,

— general purpose of the space object.

According to Art. 17 of the Law of the Russian Federation of August 20, 1993 N 5663-1 “On Space Activities”, space objects of the Russian Federation are subject to registration and must have markings certifying their belonging to the Russian Federation. At the same time, ownership rights to space objects remain unaffected while these objects are on Earth, as well as at any stage of flight into space or stay in space, on celestial bodies, as well as after returning to Earth, unless otherwise provided by international treaties of the Russian Federation.

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Russian newspaper. 06.10.1993. N 186.

12. Paragraph 2 of the commented article mentions such movable objects as securities and money itself. For money, see Art. 140 of the Civil Code of the Russian Federation and commentary to it, on securities - Art. Art. 142 and 149 of the Civil Code of the Russian Federation and commentary to them.

Will it be possible to distinguish a movable object from an immovable object exactly as auditors do in order to avoid errors when calculating property taxes? This question may arise for any accountant.

Federal Law No. 202-FZ of November 29, 2012 introduced changes to the procedure for calculating property tax for organizations. According to the amendments, from January 1, 2013, the levy on movable property is not paid. However, this rule applies only to objects registered as fixed assets after January 1, 2013. At first glance, everything is very simple. First, we determine whether the property is movable or not, then we find out the date of registration and draw the appropriate conclusion: whether to charge tax or not. It is known that real estate is inextricably linked with land, and movable property does not have a strictly defined and permanent place. But in practice, it is not always so easy to classify an object into a certain category. In such cases, letters from regulatory authorities and judicial practice help to avoid errors in calculation.

Classification problem

When purchasing property after January 1, 2013, the accountant must determine whether it is movable or immovable. Usually buying a car construction equipment, inventory does not cause problems - this property is clearly classified as movable.

According to Article 130 of the Civil Code of the Russian Federation, anything that is firmly connected to the land can be classified as immovable, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction projects, as well as aircraft and sea vessels subject to state registration , inland navigation vessels, space objects (Article 130 of the Civil Code of the Russian Federation).

Then where can difficulties arise? And the whole point is that the norms of civil law and accounting operate with different concepts. For example, the Civil Code uses such concepts as “indivisible thing” and “complex thing” to show the indivisibility of objects of civil rights.

According to Article 134 of the Civil Code, if heterogeneous things form a single whole, implying their use for a general purpose, they are considered as one complex thing. An object, the division of which is impossible without changing its purpose, is recognized as “indivisible” (Article 133 of the Civil Code of the Russian Federation).

According to Article 6 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, the unit of accounting for fixed assets is an inventory object. Moreover, it can be either an object with all the devices and accessories, or a separate structurally isolated object intended to perform independent functions.

The object of civil law can be one “indivisible thing”, which in accounting is represented by several inventory objects with different useful lives.

The norms of civil legislation and accounting operate with different concepts, for example, in the Civil Code they use concepts such as “indivisible thing” and “complex thing” to show the indivisibility of objects of civil rights.

A striking example of an “indivisible thing” is a building with all the communications necessary for its operation. These, according to the All-Russian Classifier of Fixed Assets, approved by Gosstandart Resolution No. 359 of December 26, 1994, include: heating system; internal water supply, gas and sewerage networks with all devices; internal network of power and lighting electrical wiring with fittings; telephone and signaling networks, etc.

Opinion of the Ministry of Finance

The above rule allows you to take into account the building with all communications as a single inventory object. This opinion was expressed by the Ministry of Finance in Letter dated December 5, 2012 No. 03-03-06/1/628. That is, in this case, in accounting there will be one inventory object - a building with all its engineering and technical life support systems.

At the same time, in Letter No. 03-03-06/1/392 dated August 10, 2012, the Ministry of Finance expressed a slightly different point of view: according to the document, objects of common property - buildings can be accounted for as independent inventory objects, depreciation for which is calculated in the generally established manner . The department's opinion is consistent with paragraphs 2 and 4 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 23, 2009 No. 64, which states that stairs, elevators, technical floors, attics, basements, mechanical, electrical, sanitary equipment that is located outside or inside premises serving more than one premises is recognized as an object of common property. Consequently, the inventory objects in this case will be the building and the objects and systems included in it.

According to the explanations of the same Ministry of Finance, it is allowed to account for individual systems of buildings or structures, such as elevators, built-in ventilation systems and other communications, as separate inventory objects with their own useful life (Letter of the Ministry of Finance dated April 21, 2011 No. 07-02-06/ 58). This position is also supported by the courts. In this case, the inventory objects will be the building and each of its life support systems.

Thus, based on the opinion of regulatory authorities, the accountant has the right to independently choose one of the options for accounting for the property. It should be taken into account that each method has its own nuances of tax accounting.

Difficulties of accounting

If a piece of real estate, together with all communications in accounting, “goes” as a single inventory object, then it is included in its entirety in the calculation of property tax. I note that in order to accept property for accounting and tax accounting, its state registration is not required.

If the building and its common property are separately registered as inventory objects, then in this case their useful life will be different. But both of these objects will be classified as real estate, despite the fact that the common property is firmly connected not with the land, but with the building. It is clear that the tax will be calculated based on the value of both the immediate house itself and the common property.

Based on the opinion of regulatory authorities, the accountant has the right to independently choose one of the options for accounting for the property. It should be taken into account that each method has its own nuances of tax accounting.

If the building and all engineering and technical life support systems are taken into account as independent objects, then each of them will have its own useful life. Moreover, they are strikingly different, so the cost of communications will be written off faster than the price of the building. Despite the fact that these objects are accounted for separately and are more related to movable property than to real estate, regulatory authorities believe that they should be included in the base when calculating property tax (Letter of the Ministry of Finance dated October 16, 2012 No. 07-02- 06/247).

From the above, we can conclude that the tax base includes the cost of all inventory items that are firmly interconnected and ensure its operation in accordance with its intended purpose. Excluding the cost of engineering and technical communications from the calculation will lead to underpayment of tax and penalties from the inspectorate.

Exceptions to the rules

In some cases, it is still possible to include in the movable property inventory items that are part of the real estate and are functionally related to the building. It's about about the case when production equipment is installed on the foundation of a building, for example, a paper-making machine (an independent inventory facility), which is suitable for operation only as part of a single paper production complex. In addition, this equipment is usually installed on a special foundation and cannot be moved without disproportionate damage to it and underground utilities. But if necessary, it can be dismantled, transported to another place and reassembled.

According to the Ministry of Finance, such a machine is not real estate and cannot be considered as part of a building. In such cases, you need to pay attention to the foundation. If, according to the technical documentation, it is not part of the house, then the costs of its creation increase the cost of the equipment and are not included in the calculation of property taxes. If the foundation is indicated in the technical documentation for the building, then it refers to the real estate as part of the facility (Letter of the Ministry of Finance dated February 25, 2013 No. 03-05-05-01/5288).

Movable property

When registering real estate, the accountant must clearly understand which components of this object belong to real estate and which to movable property. Thus, the building itself and engineering and technical communications or common property objects are classified as real estate, even if they are accounted for as independent inventory objects.

At the same time, individual inventory items are not real estate. These include things that do not require installation, cannot be used outside the real estate property, their dismantling does not cause disproportionate damage to their purpose and, by their functional purpose, they are not an integral part of the functioning of the real estate property as a single separate complex.

Such objects include computers, furniture, video surveillance equipment, light partitions, lighting fixtures, etc. These items are classified as movable property and are not subject to property tax if registered after 2013.

The exclusion of movable property from taxable property allowed organizations in some cases to reduce the fiscal burden, but added problems to the accountant, who now must determine what type of fixed assets are: movable or immovable. Basically, difficulties arise with real estate properties and the engineering and technical life support systems included in them.

Signs of real estate

Speaking about the special legal regime of real estate (real estate), in the legal literature, the following features are called:
it is a thing, an object of the material world. From this characteristic of real estate, one can also distinguish the following: “immovable property is more important than movable property,” which has greater value, this is “property that has dominance over movable property,” “correlating with movable property as the main thing”;
individually defined property;
irreplaceable property;
having a strong connection with the land, movement that is impossible without disproportionate damage to its purpose, or classified as such by a legislative act.
To real estate in accordance with paragraph 1 of Art. 130 of the Civil Code of the Russian Federation include:
objects of natural origin - plots of land, subsoil plots. A land plot is a part of the earth's surface (including the surface soil layer), the boundaries of which are described and certified in the prescribed manner (clause 2 of article 6 of the Land Code of the Russian Federation).
Land and other natural resources may be alienated or transferred from one person to another by other means to the extent that their circulation is permitted by the laws on land and other natural resources. Property relations regarding the ownership, use and disposal of land plots, as well as transactions with them, are regulated by civil legislation, unless otherwise provided by land, forestry, water legislation, legislation on subsoil, on environmental protection, special federal laws (clause 3 of Art. 3 of the Land Code of the Russian Federation).
The subsoil is part of the earth's crust located below the soil layer, and in its absence - below the earth's surface and the bottom of reservoirs and watercourses, extending to depths accessible for geological study and development. The subsoil within the territory of the Russian Federation, including underground space and minerals, energy and other resources contained in the subsoil, are state property. Issues of ownership, use and disposal of subsoil are under the joint jurisdiction of the Russian Federation and the constituent entities of the Federation.
Subsoil plots cannot be the subject of purchase, sale, donation, inheritance, contribution, pledge or alienation in any other form. Subsoil use rights may be alienated or transferred from one person to another to the extent that their circulation is permitted by federal laws.
Subsoil is provided for use for geological study, exploration and extraction of minerals, construction and operation of underground structures, etc. (Article 6 of the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil”);
everything that is firmly connected to the earth - buildings, structures, unfinished construction sites, forest areas, i.e. plots of land, the boundaries of which were determined in the process of forest management and have undergone state cadastral registration, the movement of which is impossible without disproportionate damage to their purpose. These objects are recognized as real estate as long as they are connected to land. Being separated from it, they become movable things.
objects that are recognized as real estate not due to their natural properties, but for other reasons. In particular, aircraft and sea vessels, inland navigation vessels and space objects (artificial satellites, spacecraft, orbital stations, etc.) subject to state registration are considered real estate.
In accordance with Art. 7 of the Merchant Shipping Code of the Russian Federation dated April 30, 1999 No. 81-FZ, a vessel is understood as a self-propelled or non-self-propelled floating structure used for the purposes of merchant shipping. Vessels of the fishing fleet are understood to mean vessels serving the fishing complex, used for fishing, as well as reception and transport vessels, auxiliary vessels and special-purpose vessels.
Under the aircraft, according to Art. 32 of the Air Code of the Russian Federation dated March 19, 1997 No. 60-FZ, refers to an aircraft supported in the atmosphere due to interaction with air, different from interaction with air reflected from the surface of the earth or water.
These objects are not only capable of spatial movement without any damage to their purpose, but are also specially designed for this. Their recognition as real estate is due to the high cost of these objects and the associated need for increased reliability of the rules of their civil circulation.
Contained in paragraph 1 of Art. 130 of the Civil Code of the Russian Federation, the list of immovable things is not exhaustive, since the law may also recognize other property. So, according to Art. 132 of the Civil Code of the Russian Federation, a special object of real estate is an enterprise as a property complex used for business activities, which can be an independent subject of purchase and sale, lease, pledge and other transactions. The main feature of an enterprise as an object of rights is that it includes all property intended for business activities. At the same time, the concept of “property” is interpreted in the broadest sense, i.e. includes not only things (land, buildings, structures, equipment, etc.), but also claims, as well as debts. Along with property, the enterprise includes exclusive rights, in particular the rights to designations that individualize the enterprise and its products. However, this is only a general rule, since certain types of property or rights (obligations) can be excluded from the composition of the enterprise by law or a specific agreement.
In accordance with Art. 1 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”, separate residential and non-residential premises are classified as real estate. A residential premises is an isolated premises, which is real estate and is suitable for permanent residence of citizens, meeting the established sanitary, fire safety, urban planning and technical requirements (Part 2 of Article 15 of the Housing Code of the Russian Federation).
Non-residential premises are premises not intended for the residence of citizens. Depending on their functional purpose, non-residential premises can be industrial, administrative (office), commercial, warehouse, etc. Non-residential premises may consist of one or several (multiple) rooms.

Types of movable property

Clause 2 of Art. 130 of the Civil Code of the Russian Federation, all things are classified as movable property, including money and securities that are not real estate. As a general rule, rights to movable property are not subject to registration, unless otherwise provided by law.
The law may establish state registration of transactions with certain types of movable things (Clause 2 of Article 164 of the Civil Code of the Russian Federation), for example with some things limited in circulation. In this case, it has legal significance and affects the validity of the relevant transactions. It also should not be confused with the technical registration of certain movable things, such as motor vehicles or small arms, with the relevant internal affairs bodies. Such registration can only affect the exercise of civil rights, but not their emergence, change or termination.
From an economic point of view, money is a special commodity that is a universal equivalent. Money is recognized by law as things, i.e. an object of the material world that is intended to satisfy certain needs and can be owned by a person.
Money can be an independent (sole) object of a legal relationship (for example, a loan agreement). Money acts as a means of payment in a number of legal relations (purchase and sale, transportation, contract), i.e. are the equivalent object of the corresponding relations.
Payments are made by cash and non-cash payments (paragraph 2, paragraph 1, article 140 of the Civil Code of the Russian Federation).
According to paragraph 1 of Article 142 of the Civil Code of the Russian Federation, a security is a document certifying, in compliance with the established form and mandatory details, property rights, the exercise or transfer of which is possible only upon presentation. In this case, the security remains property, a thing, regardless of the choice of method of fixing the rights from it. For any security with any form of fixation of rights from it, the general norms of civil negotiability established for property and things apply.
In paragraph 2 of Art. 144 of the Civil Code of the Russian Federation states that the absence of mandatory details of a security or the non-compliance of a security with the form established for it entails its nullity.
A security belongs to the category of movable things and certifies rights of obligation. A security is such only in cases specified by law. So, in Art. 143 of the Civil Code of the Russian Federation specifies certain types of securities.
Government bonds are named first. According to Art. 816 of the Civil Code of the Russian Federation, a bond is recognized as a security that certifies the right of its holder to receive from the person who issued the bond, within the period specified by it, the nominal value of the bond or other property equivalent. The bond also provides its holder with the right to receive a fixed percentage of the nominal value of the bond or other property rights.
The concept of a bill of exchange is enshrined in Part 1 of Art. 815 of the Civil Code of the Russian Federation, it is recognized as a security that certifies the unconditional obligation of the drawer (promissory note) or another payer specified in the bill (bill of exchange) to pay upon the arrival of the period stipulated by the bill a certain amount to the owner of the bill (bill holder). A promissory note is an unconditional, abstract, strictly formal obligation or order to pay a specified sum of money.
A check as a type of security is defined in Art. 877 of the Civil Code of the Russian Federation, according to which it is recognized as a security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder. Only a bank where the drawer has funds that he has the right to dispose of by issuing checks can be indicated as the payer of a check. The drawer is a person (legal or individual) who has funds in the bank, which he has the right to dispose of by issuing checks; check holder - a person (legal or individual) in whose favor the check was issued; payer - the bank in which the drawer's funds are located.
According to Art. 844 of the Civil Code of the Russian Federation, deposit and savings certificates are securities that certify the amount of a deposit made to a bank and the rights of the depositor (certificate holder) to receive, upon expiration of a specified period, the deposit amount and the interest stipulated in the certificate in the bank that issued the certificate or in any branch this bank. In case of early presentation of a savings (deposit) certificate for payment by the bank, the deposit amount and interest on demand deposits are paid, unless the terms of the certificate establish a different interest rate.
Bearer savings book, according to Art. 843 of the Civil Code of the Russian Federation, unlike a personal savings book, is a security. The issuance of a deposit, the payment of interest on it and the execution of the depositor's orders to transfer funds from the deposit account to other persons are carried out by the bank upon presentation of a savings book.
The bill of lading simultaneously performs several functions in accordance with the norms of the Merchant Shipping Code of the Russian Federation:
confirms the acceptance of the cargo by the carrier (transfer-acceptance certificate);
confirms the existence of a contractual relationship between the shipper and the carrier (maritime contract);
confirms the corresponding property rights to the cargo transferred to the carrier (document of title).
Unlike other securities, a bill of lading can be issued in several copies (originals), and in each of them the number of available originals of the bill of lading is noted. After the cargo is released on the basis of the first original bill of lading presented, the remaining originals become invalid.
A share is an issue-grade security that secures the rights of its owner (shareholder) to receive part of the profit of the joint-stock company in the form of dividends, to participate in the management of the joint-stock company and to part of the property remaining after its liquidation. A share is a registered security. Only joint stock companies, both closed and open, have the right to issue shares. Shares can be classified on different grounds, for example, shares are divided into ordinary and preferred.
The list of securities given in Art. 143 of the Civil Code of the Russian Federation, is not exhaustive. Other types of securities are defined by federal laws.

Differences between movable and immovable property

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The difference between movable and immovable property is outlined in Article 130 of the Civil Code. It says that real estate is plots of subsoil and land, as well as everything that is firmly connected to the land. An explanation is also given here: objects are considered firmly connected to the ground, the movement of which is impossible without disproportionate damage to their purpose (in particular, buildings, structures, unfinished construction). In addition, real estate includes aircraft and sea vessels subject to state registration, space objects and inland navigation vessels.

Movable property is things that are not recognized as immovable. Movable property includes, in particular, money and securities. IN general case registration of rights to movable property is not required.

Unfortunately, the definition of movable property is very vague. Therefore, it is not completely clear which movable things are exempt from property tax in accordance with subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Let us consider separately the objects that most often raise questions among accountants.

Water supply, sewerage, electrical network and cable communication lines

Perhaps the most controversial objects are communication networks laid in buildings. At first glance, it may seem that they belong to movable property, and, as a result, fall under the benefit. Indeed, sewerage, as well as water and electricity networks, although located in the room, are only part of it. In addition, state registration of communication networks is not required.

However, such objects are real estate. The fact is that, according to the definition given in Federal Law No. 384-FZ, a building is a single volumetric system, which, among other things, includes engineering support systems. It turns out that the water, gas and electricity supply networks, sewerage, heating batteries and elevators are functionally connected to the building, and their movement would cause disproportionate damage to it. This means that these objects are immovable, and they are subject to property tax. This point of view was expressed by the Russian Ministry of Finance in letter No. 03-04-06/3323.

But cable communication lines are classified as movable objects. This conclusion follows from paragraph 5 of Decree of the Government of the Russian Federation No. 68 “On the peculiarities of state registration of ownership and other proprietary rights to line-cable communication structures.” It states that engineering infrastructure facilities created or adapted for the placement of communication cables are subject to state registration. These are cable ducts, above-ground and underground structures, as well as cable crossings.

As for the cable lines themselves, they do not need to be registered. Therefore, they are movable objects and the benefit applies to them. This is stated in the letter of the Ministry of Finance of Russia No. 03-05-05-01/9648.

The application of benefits for air conditioning and alarm systems (both fire and security) depends on whether they are an integral part of the engineering support system. Simply put, are they built into the building during its construction, or are they installed later as separate objects.

If air conditioners are built into the walls and represent a single ventilation system of the building, then they belong to real estate and are subject to tax. The same applies to the alarm system, which is part of the building’s unified engineering and technical system. But if the above objects are independent and can be dismantled without damaging the building, then these are movable fixed assets. They can be excluded from the property tax base.

With ATMs, payment terminals and advertising structures, the situation is even simpler. They are a priori independent objects, and benefits can be applied to them without any reservations. Experts from the Russian Ministry of Finance came to these conclusions in letter No. 03-05-05-01/11960.

Vehicles

With cars and other transport everything is very clear. They fully satisfy the definition of movable property given in Article 130 of the Civil Code. The only exceptions are aircraft, space rockets and watercraft that are subject to state registration. But most companies do not have such objects on their balance sheets, and never will.

All other vehicles are not subject to property tax. This was confirmed by the Federal Tax Service of Russia in letter No. BS-4-11/2677@.

Improvements in the rented premises

Many tenants, at their own expense, improve the premises they rent from the landlord. In some cases, such improvements are included in the tenant’s property tax base, in other cases they are not. It all depends on whether the improvements are separable or inseparable.

If the improvements are separable, they can be moved or disassembled without causing damage to the building. In such a situation, improvements are recognized as movable fixed assets and are not subject to property tax. This was emphasized by the Russian Ministry of Finance in letter No. 03-05-05-01/11960.

Inseparable improvements are capital investments in rented premises. The money spent on such investments is included in the initial cost of the premises. This follows from the provisions of PBU 6/01 “Accounting for fixed assets”. This means that inseparable improvements are inextricably linked with the building, and they should be classified as immovable objects. As a result, the tenant is required to pay property taxes on such properties throughout the lease term.

True, taxpayers do not always agree with this approach. You can hear the opinion that inseparable improvements, along with separable ones, are excluded from the taxable base. As confirmation, the following argument is given - the tenant is not the owner of the improvements. For this reason, he is deprived of the opportunity to register with the Federal Tax Service at the location of the leased property and submit a property tax return. But the Ministry of Finance of Russia, in letter No. 03-05-05-01/7760, stated that such a point of view is erroneous, and there is no need to be guided by it.

Leased items and objects intended for rent

Exemption from property tax provided for in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation applies to movable objects leased. Either the lessor or the lessee has the right to take advantage of the benefit, depending on whose balance sheet the fixed asset is recorded on.

Let us remind you that the question of who will put the leased asset on their balance sheet is decided by the lessor and the lessee. This is stated in paragraph 1 of Article 31 of Federal Law No. 164-FZ “On financial lease (leasing)”. And if the movable asset ends up on the lessor’s balance sheet, then he will not have to pay property tax. The same applies to the lessee. The Russian Ministry of Finance agreed with this approach in letter No. 03-05-05-01/3741.

The benefit also includes movable property intended to be provided for temporary use for a fee. This property is classified as fixed assets and is reflected in accounting as profitable investments in tangible assets (clause 5 of PBU 6/01). And since this is a fixed asset, then all the rules provided for OS are valid for it - including tax exemption. This is stated in the letter of the Russian Ministry of Finance No. 03-05-05-01/33164.

Property received during reorganization or as a contribution to authorized capital

After reorganization in the form of merger, the successor company inherits the property previously owned by the predecessor. And if this property is movable, then the legal successor receives an exemption from tax in relation to this object. Such comments are contained in the letter of the Russian Ministry of Finance No. 03-05-05-01/31412. The situation is similar with movable objects that are received by the company formed as a result of the spin-off.

In addition, the right to benefit is received by commercial company, created by transformation from a unitary enterprise. If a newly created organization received movable objects from a state unitary enterprise or municipal unitary enterprise, then it has the right to exclude them from the taxable base for property tax. This was explained by specialists from the Russian Ministry of Finance in letter No. 03-05-05-01/10876.

In addition, movable fixed assets that the founder contributed as a contribution to the authorized capital are exempt from property tax. This conclusion follows from the letter of the Russian Ministry of Finance No. 03-05-05-01/19527.

Used objects

Often, organizations acquire movable property that has already been used by the former owner. Accordingly, such objects have already been accounted for as fixed assets on the seller’s balance sheet. Does this mean that the buyer is deprived of the right to apply the benefit?

Financial department specialists responded negatively. Officials explained that there are no restrictions for used property in the Tax Code. In other words, used personal property qualifies for property tax exemption in the same way as new property. This point The Russian Ministry of Finance outlined its views in letter No. 03-05-05-01/2766.

Upgraded property

Officials from the Ministry of Finance believe that the benefit does not apply to such objects. This position is based on the provisions of PBU 6/01, according to which fixed assets are accepted for accounting at historical cost. And modernization and reconstruction only adjust the previously formed value. It turns out that neither modernization nor reconstruction changes the date of putting the object on the balance sheet.

Diagnostics and diseases. Medicines from A to Z

How to determine movable and immovable property? What is movable property: definition.

Commentary to Art. 130 Civil Code of the Russian Federation

Classification problem

Opinion of the Ministry of Finance

Difficulties of accounting

Exceptions to the rules

Movable property