In legislation, the concept of “property” includes two categories: real estate and movable property. What belongs to this or that group is determined by Article 130 of the Civil Code of the Russian Federation. But if it contains a list of things that can be classified as real estate, then controversial issues often arise with the concept of movable property.

Movable property in 2018

The above norm of the Civil Code of the Russian Federation literally says the following: movable property is something that cannot be classified as real estate. This means, first of all, it is necessary to determine what Russian legislation classifies as real estate. Paragraph 1 of Article 130 of the Civil Code of the Russian Federation gives the following list of immovable objects:

    Land plots, subsoil plots and everything firmly connected to the ground (that which cannot be moved without damaging it).

    Buildings, structures, premises (both non-residential and residential).

    Unfinished construction projects.

    Parts of structures (buildings) on which vehicles (parking spaces) are located, provided that their boundaries are described in the prescribed manner, in accordance with the legislation on cadastral registration.

    Vessels (sea, air and inland navigation) that are subject to state registration.

    Other objects that are classified as immovable things by legislative acts (for example, space objects).

Accordingly, movable things can include everything that is not listed in the above list. This is indicated by paragraph 2 of Article 130 of the Civil Code of the Russian Federation, which also classifies money and securities as movable property.

In most cases, the owner does not have to register his movable property. A good example of a thing that is classified as movable property and subject to registration is a car.

Transactions with movable property also do not require mandatory state registration, with some exceptions (for example, if the thing that is the subject of the transaction is limited in circulation).

Movable property of legal entities

Why is it necessary to determine which category the property belongs to? The following reasons can be identified:

    Taxation. The real estate of companies is subject to tax, and for some of the movable property its owner does not bear any tax burden. Thus, movable property of organizations recorded as part of fixed assets and assigned to the first or second depreciation group is not taxed (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

    Legal transactions. When buying, selling, donating, etc. the sequence of actions will depend on what kind of property the transaction is being made with, movable or belonging to the category of real estate. For example, all real estate transactions must be in writing and must be registered in accordance with the procedure established by law.

    Accounting at the enterprise. Movable property budgetary institution reflected in accounting on separate accounts, the same applies to other business entities. The organization of its accounting will depend on which group the property is assigned to. For example, the procedure for calculating depreciation (its absence), classifying property as fixed or working capital etc.

In the case of individuals, everything is somewhat simpler - they need to know which property can be classified as real and movable, but subject to registration. Possession of other movable things, such as household utensils and household appliances, does not have any tax consequences for them.

Distinctive features of movable and immovable property

The main features of real estate are the following:

    Permanent location, reference to the area.

    The inability to change the location of property without losing its quality or integrity.

For example, you cannot change the location of a plot of land or remove a house. Also, various communications cannot be considered movable - water supply, sewerage, built-in air conditioning system, etc.

Main hallmark movable things is the ability to move them in space without losing their basic qualities. Movable property also includes animate objects of property (domestic and farm animals, birds, etc.).

The legislation does not contain a specific list of things that can be classified as movable property. The norms of the Civil Code of the Russian Federation provide a list of immovable things, and all property that is not included in it can be classified as movable. It is necessary to determine whether property belongs to one category or another for tax purposes and registration of transactions with it.

The appearance in 2018 of a new tax on fixed assets and material assets of organizations and individual entrepreneurs that relate to their movable property will entail an increase in the tax base in the state due to the removal of benefits from movable and immovable property put on the balance sheet since 2013. The new federal law No. 335-FZ of November 27, 2017 abolishes these benefits and leaves to the regions the right to create lists of beneficiaries who will be exempt from paying the new tax. All other subjects of economic relations will need to pay the new one on the balance sheet.

In this article

New property taxes on organizations and individual entrepreneurs in 2018

All material assets commercial companies and budgetary organizations must put them on their balance sheet and pay tax for them. The property of subjects of economic relations, equated to fixed assets of production, is usually divided into two groups, from which taxes are levied differently. Real estate includes buildings and structures registered with state regulatory authorities. All other valuables must fall into the category of movable property, which includes equipment, vehicles, office equipment, livestock and other types of property that may be considered fixed assets.

Until recently, there was a benefit according to which everything that was put on the balance sheet of a commercial or budgetary institution after 2013 was not taxed for a certain time. In 2017, subjects of economic relations can still take advantage of the current benefits in relation to their property, indicated as the main means of production. And from January 1, 2018, this benefit ceases to apply due to the entry into force of Federal Law No. 335. It should be borne in mind that this law has not entered into force in all subjects of the federation. A list of them can be found on the website of the tax department or on the government services portal.

In the new year, the category of beneficiaries for this tax levy will be formed locally regional authorities, in which new law comes into force in relation to real estate on the balance sheet of organizations and private entrepreneurs, as well as in relation to movable property on the balance sheet.

If everything is clear with the definition of real estate, then with the category of movable property related to fixed assets or material assets that act as an asset of the organization, many questions arise. This is largely due to the fact that the legislator does not provide precise wording in defining this category of property.

Deputies State Duma On November 15 of this year, it was established that regional authorities can levy funds to replenish their own budgets of economic entities placed on their balance sheet both before 2013 and after. In this case, the tax rate will not exceed 1.1% of the total value of such property.

Legal interpretation of the criteria for fixed assets in their movable form

To understand what applies to their accounted movable property, organizations and private entrepreneurs should be guided by the legal language adopted in civil and tax legislation. Art. 130 of the Civil Code of the Russian Federation defines as real estate everything connected with land. Russian legislation also equates to real estate sea, river and aircraft, the use of which is necessarily associated with water or air element. All these objects in mandatory are subject to registration with government agencies, which will send owners notifications about the need to pay tax.

Movable property includes a large number of things of material value:

  • money;
  • securities and shares;
  • objects of art;
  • jewelry;
  • working and farm animals;
  • expensive equipment;
  • automobile transport
  • office equipment and other things.

Unlike real estate, movable value is legal entities and individuals engaged in one or another type of economic activity, do not have to be registered with government agencies in most cases, with the exception of vehicles. The lack of a clear definition of movable property that is not related to fixed assets, but is owned by an organization or individual entrepreneur, causes difficulties in preparing tax reporting, since accountants cannot always accurately determine which movable property of a subject of economic relations under Art. 374 clause 4 subclause 8 is exempt from tax as part of the new reform tax legislation, coming into force on January 1, 2018.

Which movable property assets should be taxed in 2018?

Art. 130 Civil Code of the Russian Federation and Art. 374 of the Tax Code of the Russian Federation provide definitions of objects of taxation, including that property of a subject of economic relations that belongs to the category of movable. According to current laws and the new Federal Law No. 335, signed by the President of the Russian Federation in November of this year, in addition to real estate, tax should be imposed on movable property of commercial and budget organizations, as well as entrepreneurs, which is their property. This fully applies to movable property that:

  • is in temporary possession;
  • transferred for temporary or lifetime use or disposal;
  • is held in trust;
  • used in joint economic activities;
  • received as a result of a concession agreement.

This property must be on the balance sheet of an organization or individual entrepreneur in the category of fixed assets or tangible property, on which property tax will now have to be paid. Due to the fact that not all regions have yet adopted Federal Law No. 335, payment of property tax on movable property will be made only in those subjects of the federation in which this law comes into force on January 1, 2018.

In this case, the date of delivery to the balance sheet ceases to be the basis for non-payment or payment of tax. Accounting should be guided by regional legislation, which will compile lists of local beneficiaries exempt from.

If a commercial or budget organization is not on the list of those subject to tax benefits, then you will need to pay taxes on all movable property on the organization’s balance sheet. So far, individual entrepreneurs working under a simplified taxation system and beneficiaries formed by regional authorities are exempt from the tax.

If the region is not included in the list of federal subjects that have issued their laws on preferential taxation of movable property, then state and commercial organizations in 2018 pay a tax of 1.1% on their movable property.

Today, the objects of civil rights are benefits of material and intangible nature, in relation to which corresponding legal relations are developed. What does it mean? What is the classification regarding this issue? Are there any problems associated with property complexes today? These and other questions can be answered while studying this article.

The concept of property in civil law

As it turned out, property is the object of property rights. How does civil law define this term? In accordance with Article 128 of the Civil Code of the Russian Federation, it is based on certain types of civil rights: things, including money and securities; other property complexes, including property rights; works and services; information (as intellectual property); intangible benefits.

From this list it follows that the term in question in its broadest sense covers things, property-type rights and, of course, similar responsibilities. Why is it so important to define the term relevant in the article correctly in terms of specific legal relations? The fact is that it is collective in nature, it is as heterogeneous as possible in terms of its composition.

Modern interpretation of the term

Today, property can be interpreted as one thing or as a combination of them. Thus, in Articles 301-303, as well as 305 of the Civil Code of the Russian Federation, which primarily provide for methods of protection in relation to property rights and other rights of a real nature, Interesting Facts. Concept of property is equated to a thing or a certain number of things that have been removed from the possession of the direct owner or an individual entitled to lifelong ownership by virtue of accepting an inheritance, housekeeping or management, only in the event of the destruction of these property complexes from someone else's possession.

In another meaning, the term discussed in the article also applies to things and property rights. For example, in the third paragraph of Article 63 of the Civil Code of the Russian Federation, the property of a legal entity subject to liquidation, which is sold in accordance with the rules of public auction, includes both things and property rights. Concept of property is defined in a similar way when talking about the responsibility of a business entity for its obligations to creditors with absolutely all property complexes that belong to it as a property. It is important to add that the last example is directly related to such an area civil legislation, as a right of an obligatory nature.

The concept of real estate in civil law

Law enforcement practice suggests that the issue of the concept of real estate today, one way or another, needs serious study, both scientifically and legislatively. First of all, such a claim is directly related to the exclusion of unity regarding views in the theory that relate to the characteristics that form the basis of the term, the criteria for classifying any type of property as real estate, and so on. Thus, it has long been featured on the pages of publications on scientific and legal topics. Today there is simply no single view on the interpretation of this concept. It's actually not that scary. The scary thing is that the criteria that directly determine it are not entirely clear.

Definition of the concept

Domestic scientists define the concept of real estate as a set of objects, operations to move which without visible damage in terms of their purpose are excluded, as well as other objects classified as real estate by direct indication of legislation. Thus, in modern times, real estate is recognized, for example, as: plots of land, subsoil, structures and buildings, as well as air and sea vessels. Based on the above, it should be noted that today the understanding of real estate in civil law is most important aspect legal science in general.

Current issues of dividing property into movable and immovable


In accordance with Russian civil law, it is customary to divide property into movable and immovable. The second paragraph of Article 130 of the Civil Code of the Russian Federation classifies absolutely all things as movable property complexes, including cash and securities that are not real estate. In accordance with the general rule, rights directly to movable property are not registered, unless a different procedure is provided for by law.

The law may establish registration confirming the right to. As a rule, this practice correlates with transactions in relation to certain types of movable things in accordance with paragraph two of Article 164 of the Civil Code of the Russian Federation. A striking example of this can be things that are somewhat limited in terms of turnover. Only then does the registration act play a legal role and also influence the reality of transactions carried out with these objects. Such registration should not be confused with technical registration, according to which, for example, motor vehicles or shooting weapons are registered. It influences exclusively the exercise of certain rights of a civil nature, but not their formation, addition or termination at all.

Classification in relation to real estate

In accordance with Article 130 of the Civil Code of the Russian Federation, some of an immovable nature are distinguished:

  • Real estate objects that are immovable in accordance with their own nature. This should include, for example, land plots or water bodies separately.
  • Objects that are movable by their physical nature, but are legally classified as real estate. These can include, for example, citizen's property: ships, space mechanisms and so on.
  • Objects firmly connected to the ground, the movement of which entails damage disproportionate to their purpose.

What's the question?

As it turns out, the latter category, if used inappropriately, can cause adverse effects. Practice shows that the classification of property complexes in the first and second real estate groups, as a rule, does not cause much difficulty. Similar operations in relation to the third group today are quite problematic and raise a considerable number of questions. In accordance with Article 130 of the Civil Code of the Russian Federation, a qualitative qualifying feature of real estate is exclusively a connection with the land that is durable, as well as the impossibility of changing the location of certain objects in connection with their purpose.

Why is it so difficult to differentiate? The fact is that the problem of the strength of the connection between the structure of an object and the ground is not solved in a fundamental way. The final decision depends primarily on the circumstances of each individual case.

Signs of assessing property as real estate

The Federal Law on Property states that in order to describe the concluding group in the context of a strong connection directly with the land and the movement of objects with the onset of incommensurability of damage to their direct purpose, it is necessary to highlight certain sets of criteria for assessing property complexes as immovable:

  • The legal group proceeds from the connection between land and real estate, as well as from the qualification of this object in relation to regulatory documents.
  • The valuation group consists of estimating the value of an object at various stages in terms of time.
  • The technical group directly connects the object to the ground and characterizes it in a technical aspect.

Criteria for classifying property as real estate

To date, there is no classification of an object as real estate in legislative acts. Thus, it is necessary to highlight some criteria for classifying property complexes as real estate, among which the main one is “land (the inextricable connection between them).

Thus, in the legal literature it is customary to distinguish two main provisions on this matter. One of them says that the issue of real estate is a legal concept, not a factual one. The opposite opinion is expressed by V.V. Vitryansky: in order to recognize a thing as immovable, only its strong connection with a certain land plot and the exclusion of displacement without disproportionate damage to its immediate purpose. It should be noted that these provisions on a connection of a durable nature cannot be determined only by the time factor. The Civil Code of the Russian Federation, which regulates the institution of real estate, does not include an indication of the temporary nature of a strong connection. That is why, in relation to law enforcement practice in the process of solving the corresponding problem, the standards of the public branch of law prevail, which clearly do not want to recognize temporarily installed structures as real estate, regardless of the strength of their connection directly with the land.

What objects must be classified as real estate?

In addition to the inextricable connection between land and real estate, the following criteria for classifying property as real estate are known today:

  • The ability to perform certain functions by a given object in the same order even after changing its position in space.
  • The impossibility of consuming a thing, individual certainty and absolute indivisibility.
  • The purpose of the thing in technical terms.
  • Attributing the object directly to a number of capital buildings (it should be noted: when erected for a certain period of time, the object should not be classified as real estate).
  • Possibility of bringing stationary communications to the object.
  • Features of the material used to manufacture the object, according to which the prefabricated structure must be classified as real estate.

Examples of real estate

As it turned out, real estate occupies a special position in relation to civil turnover. In accordance with current legislation Russian Federation real estate includes the following items:

  • Plots of land.
  • Bosom.
  • Water bodies in a separate aspect.
  • Forest areas.
  • Plantings of perennial nature.
  • Various buildings and structures.
  • Non-residential premises.
  • Houses intended for living.
  • Some parts of living quarters.
  • Apartments or parts thereof.
  • Other residential premises in certain buildings that are suitable for both permanent and temporary residence.
  • Garages and other buildings of a consumer nature.
  • Enterprises in the role of property complexes and so on.

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 item. 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 terms beneficial use.

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.

Legal status of movable and immovable property in general view designated in the Civil Code. Article 130 of the Civil Code of the Russian Federation classifies as real estate plots of land and subsoil, as well as that which is very closely connected with the land. We are talking about objects that cannot be moved without causing disproportionate damage to their purpose. The law includes unfinished construction objects, structures, buildings, sea vessels, and aircraft, the use of which is permitted only upon their state registration, into this category. Ships and space objects are recognized as real estate due to their significant value and due to the need to ensure the reliability of their civil circulation.

The category of real estate includes residential and non-residential premises, individual parts of buildings and structures intended to accommodate transport (provided that the boundaries of such objects are described in the prescribed manner). It is important to know that only such isolated residential premises can be legally recognized as real estate if they can be used for permanent residence of citizens and meet sanitary standards and technical rules.

Those things that do not fall into the category of real estate are recognized as real estate. Registration of rights to basic types of movable property, including money and securities, is not required, unless otherwise provided by law.

Real estate is usually located in one place, has certain individual characteristics and cannot be replaced. Movable property can be transferred or moved to another location.

Features of determining types of property

The legislation of a number of countries classifies as real estate those things that are not recognized as such property in other countries. For this reason Civil Code determines that the specific belonging of a thing to one category or another is determined by the law of the country where such property is located.

If movable property is on the road, transported by transport, then the emergence of rights to it occurs according to the laws of the country from which the property set off.

Real estate

One of the main criteria for classifying property as real estate is its inextricable physical connection with the land. If a thing (object) can be moved to another place without causing damage to its main purpose, then we are talking about movable property; There is no strong connection with the earth in this case. This criterion is important in judicial practice.

It should be noted that the term “construction in progress,” which gives the right to classify an object as real estate, does not describe the design features of the object or its functions, but the construction process itself in terms of the sequence of construction stages.

The legislation also provides for the concept of “capital construction object” for the category of real estate. This is the name given to a structure, building, structure, the construction of which is not completed. The exceptions are:

  • kiosks;
  • temporary buildings;
  • awnings.

To classify an object as real estate, it is required that it have permits and be created in compliance with urban planning rules. An additional essential criterion is the presence of communications, which must be stationary. The mere presence of a foundation does not make it possible to unambiguously classify an object as real estate.

The legislator recognizes an enterprise as a special object of real estate, which means a property complex adapted for conducting entrepreneurial activity. Such property can become an independent subject of a variety of transactions. A property complex of this type includes not only plots of land, structures, buildings and technological equipment, but also debts, rights of claim, rights to designations that allow individualization of the enterprise’s products.

Certain forms of movable property

Main objects related to movable property:

  • money;
  • valuable coins;
  • museum exhibits;
  • communication lines;
  • some types of weapons;
  • motor transport.

One of the special types of movable property is securities that certify rights of obligation. Securities include bills of exchange, checks, savings and deposit certificates, government-issued bonds, bearer savings books, shares and other types determined by law. In the absence of the necessary details, this type of property becomes insignificant.

Property transactions

When it comes to transactions with property, you should know: the type of property directly affects the civil contract that formalizes the transaction. The law clearly distinguishes how to proceed in the case of transactions with real estate and movable property. For example, the form in which the gift agreement is drawn up directly depends on the type of property: real estate can be donated only upon its state registration, and movable property can also be donated orally.

Mandatory written form when drawing up a gift agreement is required if:

  • the cost of the gift exceeds 3000 rubles;
  • donor - legal entity;
  • The contract expresses a promise to donate a thing in the future.

In order for one of the spouses to make a transaction related to common real estate, it is necessary to obtain the consent of the other spouse certified by a notary; This rule does not apply to movable property.

Features of property registration

To legalize rights to real estate, its state registration is required, since the ownership right to the created property arises only from the moment of such registration. The procedure for state registration of rights to certain types of real estate is regulated by special codes and departmental orders.

Registrations in government agency subject to both ownership and certain other rights:

  • operational management;
  • economic management;
  • inherited possession;
  • constant use;
  • rent;
  • mortgage.

State registration of real estate should not be confused with the registration of such property. We are talking, for example, about accounting for housing stock or other construction projects. But to register rights to movable property according to general rule not required. But the law specifies a number of special cases. Thus, purchased firearms must be registered within two weeks.

As a general rule, vehicles fall into the category of movable property. The exceptions are sea vessels, aircraft, inland navigation vessels and space objects. Vehicles may be allowed to travel on the roads only after they have been registered.

Types of property and arbitration practice

Disputes regarding types of property are resolved on the basis of clarifications available in federal legislative acts. In judicial practice there are examples when it is necessary to determine the status retail outlets. This largely determines whether such an object requires state registration, whether the object can be rented out, etc. If a shopping pavilion cannot be classified as real estate, information about the rights to it is not entered into the state register.

Disputes often arise regarding the ownership of infrastructure facilities (water, heat, gas supply, transformer stations). Arbitration allows you to establish ownership of such objects and find out whether state registration of rights is necessary in relation to them. In this case, it also becomes clear how firmly and inextricably the object is connected to the ground and whether it can be dismantled without compromising its purpose.

Often citizens and legal entities They strive to prove that an object they own (garage, fence, etc.) is real estate. The motives for such arguments are clear: if the court recognizes the property as movable, this will entail financial costs; Moreover, it will be impossible to register rights to such property. With regard to movable property, it is easier to decide whether to demolish or move it to another location. On the other hand, the court can recognize only real estate as unauthorized construction.

Many controversial situations arise due to garages. In some cases, such objects are recognized as movable property. Determining the status of a garage may affect the determination of its owner and the resulting rights and responsibilities. Often, a garage is recognized as a temporary building that does not belong to the category of real estate. A property owner's misconception about its status can ultimately lead to unpleasant tax consequences.