Renting residential and non-residential premises: controversial tax issues. Encyclopedia of solutions

Find a suitable hall

The less prestigious the area, the more profitable it is to rent housing there, Cian analysts have found. Apartments in New Moscow, Kapotnya, Lyublino and Kuzminki pay for themselves the fastest, but they are also more difficult to sell than housing in prestigious areas

Attractive Kapotnya

The average yield from long-term rental of an apartment in Moscow in the first half of 2016 was 5.5%, according to a study prepared by specialists from the Cian company. In other words, you can pay for an apartment in the capital by renting it out in just over 18 years. However, for different regions the period differs significantly.

As it turns out, the owners of the most expensive real estate in the city center find it most difficult to recoup the funds spent on their purchase. The leaders of the anti-rating included the Arbat, Khamovniki and Gagarinsky districts. Here, the capitalization rate (the relationship between the price of an asset and the amount of annual income received from renting it out) fluctuates in the range of 4-4.5%, Cyan points out. Thus, having bought an apartment in these areas, you will have to wait 22-25 years for a return on investment.

Buying an apartment in the least prestigious areas, on the contrary, is the most promising investment decision, according to the research data. The maximum profit for investors will come from renting out apartments in the settlements of Pervomaiskoye and Marushkinskoye in New Moscow, as well as in the Kapotnya district in the South-Eastern Administrative District. Capitalization rates here range from 6.4 to 6.7%. That is, the rentier will be able to recoup their investments in 15-15.6 years. The leaders in terms of profitability (6.7%) are three-room apartments near the Moscow Oil Refinery in Kapotnya.

This effect is due to the fact that as you move away from the city center, rental rates do not decrease as much as the cost per square meter, explains Cian.

The study is based on an analysis of over 1 million advertisements for the sale and rental of housing in Moscow, posted on the cian.ru portal in 2012-2016. At the same time, rental rates and housing costs were discounted taking into account the dynamics of prices and rental rates.

The Miel-Arenda company provides approximately the same figures as Cian, although without division by region: the capitalization rate for economy-class apartments in the capital ranges from 4 to 7% per annum.

One-room apartments are more popular

Behind Last year The popularity of renting one-room apartments has increased. “Their share in the demand structure increased by 3 percentage points over the year. and amounted to 58%, notes CEO portal Domofond.ru Eric Segerborg. — At the same time, the number of contact requests for advertisements about offers for rent of two-room and three-room apartments, on the contrary, became lower by 1 percentage point. - 34% and 7% respectively.” The average rental rate also decreased over the past year in all housing segments by 3%. You can rent a one-room apartment in Moscow for an average of 30.8 thousand rubles, a two-room apartment for 43.3 thousand rubles.

Rentier rule

Cian’s data confirms the so-called golden rule of the rentier, says Sergei Shloma, director of the secondary market department at Inkom-Real Estate: “The smaller the living space, the cheaper it is, the more income it brings. From this point of view, purchasing luxury real estate for rent is a unique pleasure: the profitability of elite real estate is minimal compared to standard housing.”

The yield from leasing luxury real estate varies between 1-4% of the initial investment amount, depending on the cost per square meter, decoration, equipment and furniture, estimates Yulia Kovaleva, director of the urban real estate rental department of Kalinka Group. Distance from the center also often benefits rentiers. “In our database there is an apartment in Butikovsky, 5, in the Ostozhenka area, which is rented for $10 thousand per month,” Kovaleva gives an example. “At the same time, the owner recently rented out a relatively cheap apartment on Taras Shevchenko embankment, 1/2, for $15 thousand.”

More democratic options are not only more profitable, but also faster. For example, economy-class apartments are now sold out within a few days on average, but last year just a few hours were enough, estimates Oksana Polyakova, deputy director of the apartment rental department at Inkom-Real Estate. “Today people choose comfort and business class apartments in about two weeks from seven to ten options,” she continues. “Last year we looked at three or four apartments for no more than four days.” Elite apartments can be on display for as long as desired until the owner decides to adequately reduce the rental rate.

If we take the statistics on average for the area, then Cian’s conclusions are logical - cheaper areas bring greater profitability, agrees Anna Moiseeva, general director of the Home Staging real estate agency. On the other hand, profitability always depends not only on the area, but also on the specific apartment. There are several signs of a liquid object, the expert lists: small footage, low price, proximity to the metro and the center. “It is important to always remember that at some point the apartment that is currently being rented will still have to be sold,” Moiseeva notes. “And then factors that are beneficial to the rentier will make it less liquid for the seller.”

Buy closer to the center

“The duration of exposure of apartments for sale, of course, depends on the quality of the apartment itself: the adequacy of its price, house and floor,” notes Anna Moiseeva, general director of the Home Staging real estate agency. “But in general, an apartment in a more prestigious area can be on display for about two to three months, versus six months or more for less marketable apartments in remote areas.”

The fact that real estate located closer to the center sells better is evidenced by Rosreestr data. For example, in the first half of 2016, almost 15% fewer transactions involving the transfer of rights to residential premises were registered in the Moscow region than during the same period in 2015: 294.7 thousand and 345.4 thousand transactions, respectively. These statistics mainly describe transactions in the secondary housing market.

Demand for new buildings is also decreasing. From January to June 2016, the number of agreements for participation in shared housing construction (DDU) in the Moscow region decreased by 4%, to 41.3 thousand.

In Moscow, on the contrary, transactions with both new and secondary real estate began to be concluded more often. The total volume of transactions with the transfer of ownership of housing increased by 10.8%, to 62.7 thousand.

The popularity of Moscow was influenced by the fact that over the past year and a half, Moscow developers have brought to the market a record volume of new projects that can compete in price with the Moscow region, explains Tatyana Kalyuzhnova, head of IRN-Consulting. Discounts also played a role. “In about 30% of projects, with 100% payment, you can get a 5-10% discount,” notes Kalyuzhnova.

Average price of 1 sq. m in new buildings in Moscow (in the area from the Third Transport Ring to the Moscow Ring Road), according to IRN, today amounts to 172.3 thousand rubles. In the Moscow region at the end of June it amounted to 85.4 thousand rubles. for 1 sq. m, according to a study by the Miel-Novostroiki company. But when looking at specific offers, the benefits of buying an apartment in Moscow become more clear. For example, in mid-June the Zheldoripoteka company brought to the market a new residential complex "Atmosphere" in the Lyublino South-Eastern area administrative district. At the stage of preparing the site for construction work the cost of one- and three-room apartments with an area of ​​34.9-76.9 square meters. m is 4.1-11.1 million rubles, or 115-145 thousand rubles. for 1 sq. m.

For one “square” in the Opalikha O3 residential complex, located in the Moscow region, 13 km from the Moscow Ring Road, you will have to pay an average of 124 thousand rubles, and the price of apartments, according to the developer’s website, is estimated from 2.4 million to 6.86 million rub. (for a one- and three-room apartment, respectively).

Even the most profitable investments on the market long term rental significantly inferior in profitability to traditional bank deposits. According to the Central Bank, the basic level of return on ruble deposits for more than one year in July was 10.7% per annum.

The monthly rent for the use of the Premises and adjacent Areas and Parking Spaces (hereinafter referred to as the “Rent”) consists of:

Constant or fixed part of the rent

1. Fixed part of the rent sum of money, charged for renting the Premises and including VAT 18%. The Fixed portion of the rent is calculated at the following rates per square meter of rented Premises:
   • ___.00 rubles per month per square meter of rented area of ​​Warehouse Premises, including VAT;___.00 rubles per month per square meter of rented area of ​​Office and Amenity Premises, including VAT;
   • ___.00 rubles per month per square meter of rented area of ​​Office Premises, including VAT. The cost of the Fixed part of the rent includes the Services specified in the List of Services (Appendix No. 5). The cost of the Fixed part of the rent includes the use of the Property by the Tenant.

Variable part of the rent

The variable part of the rent includes (consumption limits are set in Appendix No. 6 - the amount of expenses for consumed electricity, calculated at the tariffs established by the organizations supplying the relevant services in accordance with meter readings (the amount of electricity provided, kW); - the amount of expenses for water consumption and sewerage, the calculation of which is carried out according to tariffs established by the organizations supplying the relevant services in accordance with the readings of metering devices or in accordance with the calculation of the consumption rate agreed upon by the parties. - the amount of expenses for telephony and Internet traffic, the calculation of which is made on the basis of tariffs, established in Appendix No. 6. Fees for the use of Parking Spaces. The Fee is calculated at the following rates: 7500.0 rubles per month, (not subject to VAT), for one Parking Space for trucks; 1500.0 rubles per month, (not subject to VAT) VAT) for one Parking Space for passenger vehicles.

Changing the rent in the lease agreement

The Lessor reserves the right to change the cost per square meter of the rented Premises on its own initiative, but not more than 1 (One) time per year from the Start Date of the lease and no more than 5% of the previous cost per square meter of the rented Premises, with prior notice to the Tenant not in less than 1 (one) month. In this case, the parties sign an additional agreement to this agreement. The lessor has the right to unilaterally increase the rate of the variable part of the rent depending on changes in the tariffs of organizations providing the relevant services. In this case, the Lessor attaches to the written notice of changes in the cost of utilities and operating services sent to the Tenant the relevant documents confirming the fact of changes in tariffs or cost of services.

We accept lease agreements for expert evaluation. We are engaged in drafting complex contracts.

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Registration in Moscow for

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Registration in Moscow for foreign citizens

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Another fact: there are many offers on the Internet for registration of registration through the purchase of a share. This is a very expensive process and the price can reach up to 1,200,000 rubles. We have an affordable product, no worse: registration in Moscow without the right to living space. or contact us and register for much less money? There is no clear answer. It all depends on your goals and financial capabilities. And what is right for you requires analysis.

However, regardless of your choice, you need to remember that registration in Moscow is issued within 6 regulated days by the State body.

In the Civil Code of the Russian Federation, parties to a lease agreement may provide for both a fixed amount of rent and the procedure for its calculation. Consequently, the rent can be set in the form of a main (fixed) part and a variable part, determined by calculation. The permanent part is fixed and includes a fee for using the premises itself. The variable portion of the rent is equivalent to (or calculated from) the cost of utilities consumed by the tenant over a specified period. Thus, the entire amount of rent (both fixed and variable parts) is payment for the lessor’s services in providing the property for rent.

The fixed part of the rent is usually determined by multiplying the rental rate under the contract by the rented area in square meters. Therefore, the rental agreement often indicates the rental rate per 1 square meter per month.

Example

You can specify a formula for calculating the constant part of the rent, for example, like this:

"The fixed part of the rent is determined by the formula:

TV x/y = A * S,

where TV x/y is the fixed part of the rent payable for month x, year y;

A - rental rate under the contract;

S - rentable area, in square meters."

It can also be provided that the constant part of the rent is multiplied by the consumer price index, a coefficient that takes into account the conditions of use of the property by the tenant; for the correction factor, etc.

The lease agreement may indicate that variable part The rent covers the landlord's actual expenses for utility bills, namely:

Electric Energy;

Water supply;

Thermal energy;

Removal of household waste (you can provide the entire list of necessary services), etc.

Example

You can specify a formula for calculating the variable part of the rent, for example, like this:

"The variable part of the rent is determined by the formula:

P x/y = E + Vo + T + M, where

P x/y - variable part of the rent payable for month x, year y;

E - expenses for electrical energy for month x, year y;

Vo - water supply costs for month x, year y;

T - expenses for thermal energy for month x, year y;

M - expenses for removal of household waste for month x, year y."

If payment for utilities is carried out in accordance with meter readings, you can indicate in the agreement that the variable part of the rent is subject to determination in accordance with meter readings. It can be prescribed that readings from utility metering devices are recorded in the presence of authorized representatives of the landlord and tenant.

Attention

In paragraph 12 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 N 66, it is noted that charging the tenant only with the costs of paying for utilities cannot be considered as a form of rent. Since the lessor does not actually receive consideration for the property leased, payment by the tenant only for utilities does not mean consideration of the agreement.