Information regarding taxpayers

In accordance with paragraph 1 of Article 345.15 of the Tax Code of the Russian Federation, taxpayers applying the simplified tax system, when determining the object of taxation, take into account income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Code.

Paragraph 1 of Article 248 of the Code establishes that income includes income from the sale of goods (works, services) and property rights and non-operating income. At the same time, sales income is determined in the manner prescribed by Article 249 of the Code, and non-operating income - in the manner prescribed by Article 250 of the Code.

According to subparagraph 1.1 of paragraph 1 of Article 346.15 of the Code, when determining the object of taxation, the income specified in Article 251 of the Code is not taken into account.

Income in the form of compensation for seized real estate for state needs with monetary compensation, understood as full monetary compensation for expenses and losses incurred with the seizure in Article 251 of the Code is not named.

According to paragraph 1 of Article 279 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), the seizure of a land plot for state or municipal needs is carried out in cases and in the manner provided for by land legislation.

In accordance with paragraph 1 of Article 281 of the Civil Code, compensation is provided to the right holder for a land plot seized for state or municipal needs.

At the same time, according to paragraph 2 of Article 281 of the Civil Code, when determining the amount of compensation for the withdrawal of a land plot for state or municipal needs, it includes the market value of the land plot, the ownership of which is subject to termination, or the market value of other rights to the land plot, subject to termination. , and losses caused by the withdrawal of such land, including lost profits, and determined in accordance with federal law.

If, simultaneously with the seizure of a land plot for state or municipal needs, the seizure of immovable property located on such a land plot and belonging to the right holder of this land plot is carried out, the compensation for the confiscated property shall include the market value of the immovable property, the ownership of which is subject to termination, or the market value of other rights to real estate objects subject to termination.

The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 2019/09 dated 23.06.2009, came to the conclusion that since the expropriation of property for state needs can only be carried out on condition of preliminary and equivalent compensation, and the legislator does not provide for the inclusion of income tax in the amount of compensation payable by the owner of a land plot withdrawn for state needs, then the collection of income tax from such an owner from the amount of compensation would violate the principle of full compensation, defined by the legislator for such cases.

In a letter dated 06.10.2021 No. 03-11-09/80781, the Ministry of Finance of Russia indicated that since the seizure of a land plot in its ownership for state and municipal needs and real estate located on this land plot from a taxpayer is carried out without taking into account his will, then such a withdrawal should not have tax consequences for this taxpayer.

In this regard, taking into account the said Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation, the compensation received by the taxpayer upon seizure of real estate for state and municipal needs, including losses caused by the seizure of such a land plot and lost profits.