Generali or the deal?
There are two variants of realization of used cars. So, the owner may issue a power of attorney to the person representing the other side of the transaction. In addition, issues are resolved through a purchase-sale contract.
The first option simplifies many things, including tax, but there are a number of other risks. After all, when the power of attorney by the owner of the car officially remains the owner… And then you can run into a dishonest person who received the money, withdraws decorated document and return the machine back. To prove in such a situation, his innocence will be difficult.
Therefore, most of these transactions seal in the contract. In principle, the technology is simple. The seller takes the car from the register (this, incidentally, is also a paid service) and together with the buyer and necessary service document is the traffic police. In the inspection the deal gives legitimacy, and then the car re-register with updated data about the owner. By the way, it is now possible to pay for the services of inspection and to arrange the time of signing papers with the help of special online services on the Internet.
The percent of the state 13 or 30?
At this point, satisfied customer continues to perceive the delights of registration of the car, and the seller — waiting for the hi tax.
Taxed all transactions involving the property, and the case of the sale of the car is no exception. It is written in 208-th article of the Russian Tax code. Sales tax on cars, according to this article, charged as follows: the seller remits to the state an amount equal to 13% of the total amount of the transaction. But this is only for tax residents of Russia. (This includes all who in the course of the year continuously resided in the country for at least 183 days). But person non-residents should pay a thirty percent stake.
Selling a car is taxed at 13%
Taxes like punctuality
The legislator clearly says about the time in which to make payment. So, to make money it is necessary not later than 15.07, which occurs next after the date of the transaction year.
The documents for the calculation
Coming to the tax authorities to pay tax on the sale of cars, need to bring passport and personal passport (or a photocopy) machine sold. In addition, the desired identification code of the seller, a completed Declaration under the form 3-NDFL (the tax to incomes of physical persons). Will also need a contract of sale and the documents confirming payment of the transaction.
Further, the tax office will review the package information and will issue a check for payment of tax with specific amounts.
Who is “Amnesty”?
At the same time, the legislator has provided also cases of “Amnesty”, when income tax from the sale of the car to pay is not necessary. Keep all the money yourself while you can in three cases.
Sold, but not.
First, the transaction is not taxable, unless they bring gain to the seller. What does this mean? It is believed that the car, which the owner gave cheaper than bought at the time, went without a catch for him.
The tax is not paid, if the owner does not receive product
For example, you bought a car N for 500 thousand rubles, and sold for 350 thousand rubles. In fact the owner even in the red was, so what here the tax?
Such deals happen when the car is sold, for example, after an accident. Or when it fell sharply the demand for the model. The price underestimated in the case of long transactions.
The “old” benefits
Secondly, the tax after the sale of the vehicle does not need to list those who implemented the old car. The law provides that the machine, which was operated by the same owner for three years (and more) is no longer new. And it frees the seller from payment obligations in favor of the state.
By the way, many motorists, trying to keep the entire amount of the proceeds, and avoid the red tape when making the Declaration for tax payment, intends to wait for their steel friend will celebrate its third anniversary. This also partly explains why the secondary market is the shortage of models with low mileage.
250 — threshold!
Thirdly, the tax on the sale of the vehicle does not pay the one who rescued him 250 thousand and less. This amount the state has determined as the threshold of estimated degree of profit.
The total amount less than 250 000 — the tax is not paid
Hardly anyone would argue that the motorist every penny counts. Moreover, if he sold his “six”, you are going to buy, for example, Lada Priora. Therefore, the following information is extremely important. So, the state, charging taxes, provided for the partial return to private individuals.
Deductible — the compensation for the seller
For residents of the Russian Federation laid out the option of tax deduction. This means that the seller may not pay or receive back a certain percentage of the total amount of tax that was scheduled for payment.
Such a mechanism
How does it work? In article 220-d of the Tax Code States that compensation can claim the person who sold the car driven by not more than three years. Also legislated total compensation the maximum that can claim the sellers of this category. So, to compensate for or take from a General tax not more than 250 thousand rubles.
How to apply?
To get a deduction by paying income tax on the sale of the machine, you need to have the Declaration 3-NDFL and the documents confirming the fact of the transaction. Plus, confirmation that the buyer paid for the item. For example, a check, a receipt, an official statement of accounts from the Bank. After collecting the briefcase (originals and copies of all papers), please refer to the IRS, which operates at the place of residence of the seller. Here the specialists will design a “compensation”, put a particular person after tax when selling a car.
Discount for tuned
There is another option allowed by law, allowing the seller to claim a reduction of the amount of “bribes”. This discount is available to those who sell the machine at which wheel traveled less than three years, and have invested additional money.
Keep repair receipts
So, for example, you bought a car for 600 thousand rubles, but its so beefed up that he is now able to sell all 800 thousand roubles. If carried out repairs and tuning, the car owner will be able to confirm by means of, for example, checks that it makes sense to claim the deduction tax.
Saved checks will help to keep more of the transaction amount
Bet on the difference
In this case, you reduce the amount which is calculated trinadcatiletnie rate. In fact, it is recognized that the benefit derived from the sale equal to the amount of work performed. That is, in our case, the percentage will be calculated not with 800 thousand rubles and 200 thousand rubles (minus 800 thousand 600 thousand).
You have probably noticed that if you pay tax and if the compensation authorities require you to present a Declaration. This is a separate bureaucratic and difficult the item, nevertheless, not be able to ignore. So no count this time and in our material.
“Year to year”
So, the Declaration serves all of the car salesmen. An exception is provided only for those who got rid of an old car. (Remember that this is considered a car that has three years in a row was the same owner). This document is as though legitimizes and commits the transaction amount and your income.
Interestingly, this paper is filled with “year to year”. That is about their finances over the past year you hold the report at the beginning of the current year, but not later than April 30.
The cumulative penalty
If for any reason these deadlines would not be met, may result in a fine amounting to five percent of the total amount of assessed tax and increases cumulative: plus five for each expired month. That is, not paying the five percent penalty in may, in June, will have ten percent.
The greater the delay, the greater the amount of tax
The list of documents
Note the list of documents required for filing.
- A personal passport.
- Job reference salary for the year.
- A contract confirming that you bought the car.
- A fresh Treaty confirming the sale of the machine.
To fill in the column Declaration, you can and at home by downloading the template and the corresponding program in the electronic tax office. To transmit the certificate to the tax office personally or can use a corresponding service on the Internet. By the way, a breach of procedure in this case may also be fined.
After the tax authorities will examine specific application, the person will be contacted directly and will arrange a meeting for issuance of securities in real time.
So, it must be noted that the sale of cars and taxes are closely related. And if to take all legal steps in order of priority, headaches can not be avoided, and paperwork can cost nerves. At the same time, the regulatory article provides that is called variations on a theme.
So, basically, you are free to adjust the situation and determine what sales tax to pay machine. To the extent that there are ways to avoid this difficult and costly procedure. For example, wait until your beautiful car will be three years and only then “exit” to the market. This tax is guaranteed to be a “dembel”.
If this is not possible and the situation is developing according to the principle “In Paris on business, urgently”, then try to use the mechanisms for tax deduction or reduction of the calculated tax amount.
Video about payment of taxes from the sale of the car:
Strictly according to the law
In situations where these options are not suitable then make everything in time and according to the law. Otherwise, you have to give to the state not only of the revenue but to pay the fine.
And have you encountered any problems of payment of tax on sale and purchase of the car? Describe your story in the comments to the article — any experience on this topic will be useful to colleagues on the road.