The Federal Tax Service provided explanations on housing tax benefits for participants of the special operation

Those who use this property for non-entrepreneurial purposes will receive an exemption from paying tax on housing and garages. The benefit applies to the entire tax year

In 2024, the list of categories of Russians who are entitled to property tax benefits has been expanded, the Federal Tax Service (FTS) recalls in a statement. For this purpose, Article 407 of the Tax Code was amended a month ago. The changes relate to the property of participants in a special military operation, as well as their family members.

Family members of the participants in the special operation within the framework of this law include:

All these categories are covered by the property tax benefit for 2022 and 2023.

Property tax will not be charged on those owned by such Russians:

One object from each category falls under preferential taxation. If there are several objects owned by beneficiaries in each category, the tax will not be charged on the more expensive ones. The main thing is that such real estate should not be used for business purposes, otherwise the benefit will not be applied, the message clarifies.

But there is an exception, as explained in the letter from the Federal Tax Service. Real estate with a cadastral value of over 300 million rubles does not fall under the privilege. On the other hand, the regions have the right to establish additional tax benefits. For example, to extend them not to one, but to several objects of each type, the letter explains.

To receive benefits, the full period of participation in a special operation is not important. The only important thing is the year in which the service took place. It will be the period of granting tax benefits, the Federal Tax Service explains. That is, the benefits will extend to a full year, regardless of the number of months of participation in the special event. You can inform about your right to a benefit (if it was not provided automatically) remotely using the taxpayer’s personal account or during a personal visit to the MFC or the tax service.

Russians who do not fall into the preferential categories must pay property taxes by December 2, 2024. Such taxes are linked to the cadastral value of real estate, which is periodically reviewed. In Moscow, for example, its size, according to which taxes are levied this year, was revised in November 2023. The cadastral value of housing increased the most in the north-west of the capital (by 21.7%), in the north (20.8%) and in the south-east (19.4%).

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