A huge number of Russian citizens received allotments for. They build country houses on them and grow agricultural products. Many people conclude, thanks to which for several years they have been raising livestock or gardening on them. Regardless of what products they will receive in the end, they need to be guided in their work by the Federal Law No. 112 of 07/07/2003 "On personal subsidiary plots".

What is LPH?

LPH - personal subsidiary plot. It can be considered from the point of view of one of the forms of entrepreneurial activity. Citizens who have land plots and the status of household plots produce agricultural products on them, as well as process and sell them.

PSF is maintained by people in order to satisfy their needs for agricultural products. In accordance with the regulations of the Federal legislation of Russia, owners of subsidiary farms can sell surpluses of self-grown berries, vegetables and fruits, as well as livestock and poultry. Due to the fact that private household plots are not regarded by law as a direct form of entrepreneurial activity, owners are exempted from the obligation to pay taxes. Russian citizens who have documentary evidence of the presence of private household plots can sell surplus agricultural products, while they will not have to pay personal income tax on the income received. This rule is enshrined in Article 217 of the Tax Code of the Russian Federation.

In order to document private household plots, people need to fulfill several conditions:

1. The land plot on which agricultural products will be grown must be up to 0.5 hectares in size.
2. An owner or tenant who does not use the labor of employees (family members are not taken into account) can run a personal subsidiary plot.

Who is allowed by federal law to run private household plots?

Personal subsidiary farming can be carried out by:

1. Citizens (who own allotments or lease plots of land) in person.
2. Citizens and members of their families.

Advice: if suburban residents use the labor of hired workers for the production and processing of agricultural products, then their activity is entrepreneurial and is subject to state registration.

Each owner of private household plots must understand that if he grows forbidden plants on his land plot, his actions will be considered by the authorities within the framework of the Criminal and Administrative Codes. In this case, we are talking about plants that contain drugs. Some people pretend to be a part-time farmer, but in fact they are growing hemp, poppy straw, etc. Taking advantage of the fact that the owners of household plots should not expect inspections from the side of the tax authorities, they are developing a vigorous activity. Law enforcement officers come to such owners of personal household plots through work with agents and overly vigilant neighbors.

As for respectable citizens who are engaged in private household plots in order to provide for their families, the law does not prohibit them from using any mechanisms, equipment and tools. If necessary, they can build greenhouses, build poultry houses and cowsheds, install submersible pumps and mount other engineering communications on their own or leased plots of land.

What plots can be involved in private household plots?

In the event that a person has carried out state registration of his land plot in accordance with the requirements of Federal Law No. 122 of July 21, 1997, he can safely use it for farming. If residents of rural areas plan to engage in household plots, then they should take into account several nuances:

• a citizen must be registered as a resident of the village where he is located land plot, which he plans to use to maintain private household plots;
• the land allotment must be granted to the citizen by the local authority.

How should land be used when maintaining private household plots on them?

For personal subsidiary farming, territories located in the immediate vicinity of settlements may be involved. In this case, they will be referred to as personal plots. If land for private household plots is located far from the city, then they will be called field.

Owners of personal plots can do whatever they want on them, if this does not contradict the norms of Federal legislation. They can deal with pigs, poultry, or grow vegetables, berries and fruits. If necessary, they can build houses and outbuildings. Owners of field plots are limited in their rights by law. They cannot use them to build residential properties. They are only allowed to work on such land and receive from it everything that they create with their own hands.

Federal Law No. 101 of July 24, 2002 establishes some restrictions regarding land plots for private household plots:

1. If a land plot is issued by local authorities to a village resident, then they independently determine its size and location. At the same time, they should be guided by the boundary sizes established by law for such allotments (maximum and minimum).
2. A citizen can have any number of land plots that he uses to conduct a personal similar economy, but their total area should not exceed 0.5 hectares.
3. If the owner of the land has a need to increase his possessions, then he can use a special law that allows you to exceed the maximum limit by no more than 5 times.
4. In the event that a villager has been allocated agricultural land by local authorities, he should take into account the regulations of Federal Law No. 101.

State assistance to people engaged in private household plots

Citizens who plan to run a personal subsidiary plot, the state provides support in various directions. A complete infrastructure should be located near the land plots. In simple words, in the immediate vicinity of the allotments there should be centralized engineering communications: electricity and water. Roads should be laid to the land plots, along which not only horse-drawn, but also motor vehicles can pass.

If there are problems with the sale of overproduced agricultural products, citizens leading household plots can apply for support from the state. They should be assisted in finding enterprises that are ready to accept for processing or buy back any batch of products. The state seeks to encourage its citizens to engage in personal subsidiary farming. To do this, this category of the population is provided with loans on favorable terms. They are also provided with assistance in the work, which consists in scientific and technical support. If individuals plan to breed cattle on their personal plots, the state must provide them with free veterinary support.

How should private household plots be accounted for?

Each land plot used by citizens for personal subsidiary farming must be subject to accounting. This procedure is regulated by Article 8 of Federal Law No. 101. The owners are obliged to independently exercise control over the availability of relevant records about their lands, stored in local governments. When transmitting information for making records, citizens engaged in household plots must indicate the full name of all their relatives who help them in housekeeping. These records must contain accurate information about the crops to be grown, as well as the division of allotments into plots, indicating the areas allocated to each plant. If citizens plan to breed animals or engage in an apiary, then they should indicate in the accounting books a ton of livestock (the number of beehives). The registers are also required to indicate what equipment is used for cultivating land.

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30 August 2016, 22:45, question #1362237 Dmitry Petrov, Moscow

change of type of permitted use

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Lawyers Answers (6)

Lawyer, Moscow

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hello.

Completely illegal. It is necessary to change the type of permitted use.

How far is this area from other residential buildings? The workshop must still have a sanitary protection zone

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joxi.ru/zAN5kl8tzJ5J29

358 and 331 precincts

received
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Lawyer, Yaroslavl

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Hello!


1 How legal would it be on the current type of permitted use
Dmitry Petrov


Absolutely illegal, because according to Article 2 of the Federal Law of 07.07.2003 N 112-FZ


Personal subsidiary plot - a form of non-entrepreneurial activity
for the production and processing of agricultural products.


The land must be used for its intended purpose.


Personal subsidiary farming is conducted by a citizen or a citizen and members of his family living together with him and (or) jointly carrying out personal subsidiary farming with him
in order to meet personal needs on a land plot provided and (or) acquired for personal subsidiary farming.


You want to use the site for production, which is actually entrepreneurial activity and is completely contrary to the Federal Law.


2 How to change LPH to a more suitable type and what it is
Dmitry Petrov

This must be done in accordance with Article 39 of the Town Planning Code of the Russian Federation at public hearings.


An individual or legal entity interested in granting a permit for a conditionally permitted type of use of a land plot or a capital construction facility (hereinafter referred to as a permit for a conditionally permitted type of use), submits an application for permission for a conditionally permitted type of use to the commission.
2. The issue of granting permission for a conditionally permitted type of use is subject to discussion at a public hearing. The procedure for organizing and holding public hearings is determined by the charter of the municipality and (or) regulatory legal acts of the representative body of the municipality, subject to the provisions of this article.


3 General recommendations in the current situation
Dmitry Petrov


To get started, contact the administration where the land is located and talk about changing the type of permitted use with a local (regular) lawyer.

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Lawyer, Moscow

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you need to change the allowed view through the local administration.

These parts don't tell me anything. You specify what objects nearby. Is there accommodation nearby

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Lawyer, Yaroslavl

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how much in practice is it possible to change the status of the land and which one is more suitable for me?
Dmitry Petrov


In practice, this is not realistic.

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• Lawyer, Moscow

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  They wanted to build a workshop on this land for cutting and processing granite with storage of finished products.
  Dmitry Petrov

  Sanitary zone to housing - at least 300 meters
  

  7.1.4. construction industry
  CLASS III - sanitary protection zone 300 m
  18. Manufacture for the processing of natural stones.
  Decree of the Chief State Sanitary Doctor of the Russian Federation of September 25, 2007 N 74
  (as amended on 04/25/2014)
  “On the introduction of a new edition of the sanitary and epidemiological rules and regulations SanPiN 2.2.1 / 2.1.1.1200-03 “Sanitary protection zones and sanitary classification of enterprises, structures and other objects”
  

  In practice, this is not realistic.
  Grigoriev Ruslan
  

  If we are talking about an urban area - then I agree with a colleague - an extremely difficult matter

  for information

  HOW TO CHANGE THE PERMITTED USE
  LAND PLOT?

  Until 07/01/2016, the decision to change the type of permitted use of land is made by the head of the local administration, taking into account the results of public hearings (part 1, article 4 of the Law of 12/29/2004 N 191-FZ). This procedure was established prior to the adoption, in accordance with the procedure established by the Town Planning Code of the Russian Federation, of the rules for land use and development in relation to the city of Moscow and the Moscow Region. However, if the new type of permitted use involves residential construction, the decision is made without public hearings - provided that the new type does not contradict its intended purpose.
  To change the type of permitted use of land, we recommend that you follow the following algorithm.
  here, using the example of the Moscow region (in Moscow, the DGI is in charge of the land - the depot of state property)

  Step 1. Prepare the documents and submit them to the administration at the location of the land plot.
  These include (clause 2.6 of the Administrative Regulations, approved by the Decree of the Administration of the Urban Settlement of Chekhov of the Chekhov Municipal District of the Moscow Region dated August 16, 2012 N 387 / 9-1):
  1) an application addressed to the head of the local administration on changing one type of permitted use of the land plot to another;
  2) an identity document of the applicant;
  3) a power of attorney for the right to represent interests (if a representative applies) with an exact indication of the authority and a copy of the passport;
  4) copies of title documents for the land plot;
  5) the layout of the land plot (situational, address plan), which makes it possible to unambiguously determine its location and the location of neighboring land plots;
  6) copies of the documents of the state real estate cadastre for the land plot indicated in the application (copies of extracts from the information of the state real estate cadastre according to the forms KV.1, KV.2, KV.3);
  7) conclusion (approval) of the lessor of the land plot on the issue of changing the type of permitted use in the event that the land plot belongs to the applicant on a leasehold basis (issued by the lessor (owner) of the land plot);
  8) copies of title and title documents for the building (structure) or structure located on this land plot, if any;
  9) an approved project for the planning of the territory within the boundaries of which the land plot is located.
  Documents can be submitted in person (through a representative) or sent by mail.
  You or your representative must be issued (sent) a receipt of receipt of documents.
  The term for consideration of documents is, as a rule, no more than 60 days, taking into account public hearings and 30 days - if there is no need for public hearings (clause 2.4 of the Regulations).
  As a rule, this service is provided free of charge. However, for changing the type of permitted use of a land plot within the city of Moscow and the Moscow Region to another type of use that provides for the construction and (or) reconstruction of a capital construction facility, a fee is provided, which is determined by the legislation of Moscow and the Moscow Region, respectively (part 1 of Art. 22 of the Law of 05.04.2013 N 43-FZ).

  Step 2. Get a decision to change the type of permitted use of the land plot.
  You must be given a decision by the head of the local administration to change the type of permitted use of the land or a written refusal to provide the service. The refusal can be appealed out of court and in court (section 5 of the Regulations).
  The decision to change the type of permitted use of a land plot is the basis for making changes to the state real estate cadastre. Appropriate changes must be made to the Unified State Register of Rights to Real Estate and Transactions with It.

  Step 3. Make changes to the cadastral registration of the land plot.
  Currently, you can apply for cadastral registration of changes in a land plot through the Rosreestr website. This requires the following documents:
  - boundary plan in XML format, signed by the digital signature of a cadastral engineer;
  - when applying a scanned image of the boundary plan - its EDS.
  When submitting an application, a representative needs a sample document confirming the authority, signed with an EDS.
  At the last step in the formation of the application, it must be signed with the applicant's EDS.
  If you do not use the electronic service, the application and other documents can be submitted in paper form in person or by mail with a list of attachments and a notice of delivery to the cadastral registration authority at the location of the land plot.
  In addition to the statement, submit:
  - certificate of registration of ownership of the land;
  - cadastral passport of the land plot;
  - the decision of the head of the local administration to change the type of permitted use of the land plot;
  - boundary plan.
  When applying in person, you or your representative must present proof of identity.
  The term for consideration of documents is 10 working days (part 1 of article 17 of the Law of July 24, 2007 N 221-FZ).
  As a result, you should receive a cadastral extract on the land plot containing information entered into the state real estate cadastre during cadastral registration on the new type of permitted use of the land plot.
  According to the Department of Real Estate of the Ministry of Economic Development of Russia, in the event of a change in the state real estate cadastre of information on the type of permitted use of a land plot, this information is entered into the USRR without a statement from the owner of the land plot.

  Note!
  As a result of a change in the type of permitted use of a land plot, its cadastral value may change, which will affect the amount land tax(clause 1 of article 391 of the Tax Code of the Russian Federation). If you think that the cadastral value of the land plot turned out to be too high, you can appeal the results of the cadastral valuation to Rosreestr or in court (parts 2, 3 of article 24.18 of the Law of July 29, 1998 N 135-FZ).

  Article 8.8. Use of land for purposes other than intended failure to fulfill obligations to bring land into a condition suitable for use for its intended purpose

  1.The use of a land plot for other than its intended purpose in accordance with its belonging to a particular category of land and (or) permitted use, except for the cases provided for by parts 2, 2.1 and 3 of this article, - shall entail the imposition of an administrative fine, if the cadastral value of the land plot has been determined, on citizens in the amount of 0.5 to 1 percent of the cadastral value of the land plot, but not less than ten thousand roubles; for officials - from 1 to 1.5 percent of the cadastral value of the land plot, but not less than twenty thousand rubles; for legal entities - from 1.5 to 2 percent of the cadastral value of the land plot, but not less than one hundred thousand rubles, and if the cadastral value of the land plot is not determined, for citizens in the amount of ten thousand to twenty thousand rubles; on officials - from twenty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand roubles.

  Since the category of the land plot is the land of settlements, and the type of permitted use is under private household plots, then for your activity it is necessary to change not only the type of permitted use, but also the category of the land plot. The category “industrial land” suits you for your activity (the type of categories is established by article 7 of the Land Code of the Russian Federation).

  Land Code of the Russian Federation
  

  Article 88
  

  1. Industrial lands are recognized as lands that are used or intended to support the activities of organizations and (or) the operation of industrial facilities and the rights to which have arisen for participants in land relations on the grounds provided for by this Code, federal laws and laws of the constituent entities of the Russian Federation.

  2. In order to ensure the activities of organizations and (or) the operation of industrial facilities, land plots may be provided for the placement of industrial and administrative buildings, structures and facilities serving them, as well as sanitary protection and other zones with special conditions for the use specified in paragraph 1 of this article lands.

  3. The size of land plots provided for the purposes specified in paragraph 2 of this article shall be determined in accordance with the norms approved in the established order or design and technical documentation.

  The main difficulty in changing the category of a land plot is that nearby (as a colleague pointed out, at a distance of less than 300 m), residential buildings can be located. And this is not allowed.

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LPH or personal subsidiary plot- this is a form of activity that, by definition of the law, is not related to entrepreneurial activity, the essence of which is the processing and production of agricultural products on a plot of land located in the countryside (sometimes within the city), acquired or rented for subsidiary farming.

The activities of private household plots are regulated by Federal Law No. 112, dated July 7, 2003. Article 2 of the aforementioned law states that a private household can be run by a citizen and members of his family, and the products produced as a result of their activities are their property and can be used for their own needs or be subject to implementation. Subsistence farming arises from the moment of obtaining land for private household plots.

IMPORTANT: If agricultural products produced or processed on a personal farm are sold and thus its members receive a certain income, then such activity is not recognized as entrepreneurial, this is evidenced by subparagraph 4 of Article 2 of the Federal Law No. 112, dated 07.07.2003.

Lands purchased or leased for private household plots

The Law on private household plots determines that a land plot not exceeding 0.5 hectares in area can be acquired or rented for its purposes, unless this restriction is changed by the law of the subject of the Russian Federation where the land plot is located. And the subjects of the Russian Federation are allowed to increase this restriction by no more than five times (clause 5 of article 4 of the Federal Law No. 112). There are two types of plots for the purpose of personal subsidiary farming: household plots and field plots.

Homesteads are considered land plots that are located within the boundaries of the settlement. It is allowed by law to erect a residential building on personal plots.

The field plot is located outside the boundaries of the settlement and agricultural land can be provided for it. No buildings are allowed to be erected on the field plots by law. Citizens acquiring or renting land plots for personal farms may have both a personal plot and a field plot at the same time or separately one of the above.

Production and processing of agricultural products in household plots for the purpose of sale

If you decide to purchase or rent a land plot for private household plots in order to produce or process agricultural products on it with its subsequent sale, then you have all legal rights. At the same time, you do not have any need to register an individual entrepreneur or legal entity.

If you have a certificate issued by a local government, it is possible to get documents for the products of your subsidiary farm in veterinary medicine, and, accordingly, sell them if these are food products from agricultural production.

Now a reasonable question arises: what about the issue of taxation of proceeds received as a result of the sale of products? And here you will find a pleasant surprise. The fact is that the payment of taxes for the sale of such products is not provided for by law. The definition of personal subsidiary farming states that this activity is not recognized as entrepreneurial by law, and, accordingly, is not subject to any form of taxation.

The question still remains open in this case about the need to pay income tax, which citizens must pay on their income. determines that personal income tax is not paid from the income of private household plots. In this case, two conditions must be met simultaneously:

1. The land plot used for subsidiary farming should not exceed the maximum size stipulated in Federal Law No. 112, which is 0.5 hectares.
2. Employees, but only family members, cannot be involved in the production and processing of products in a private household.

IMPORTANT: Local self-government bodies keep records of household plots located in their area, and during registration and further activities of the economy, the types of activities and processing carried out by this structure are entered into the accounting data. This means that there will be no tax on the sale of products that are the result of the activities of the subsidiary farm, actually carried out and entered in the accounting data. For these purposes, it is necessary to have a certificate from the local territorial administration body, which will indicate information about private household plots, the size of the land plot used and the types of processing or production of agricultural products.

An excellent option for generating income through personal subsidiary plots, which has a number of undeniable advantages.

Questions and answers on the topic

Activities of personal subsidiary plots (Golubeva V.N.)

Article placement date: 09/01/2012

Recently, the state has been spending a lot of effort and money on relieving tension in the labor market, stimulating self-employment of the population. One of the ways to increase the self-employment of the population is the development of personal subsidiary farms (hereinafter referred to as PSF). The surplus of products produced in household plots inevitably end up on the market, and as a result, the question arises of taxing the income that citizens receive from the sale of their agricultural products.

Legislation

It should be borne in mind that a fairly large number of citizens run household plots, as they say, on a professional basis. The productivity of such private household plots, as a rule, specializing in the production of certain types of agricultural products, can be compared with the productivity of small agricultural enterprises. The question arises whether such activity is not entrepreneurial, especially since the vast majority of owners of “professional” household plots are registered as individual entrepreneurs. The fact is that in the past few years, the issue of obtaining various subsidies from the federal and regional budgets has usually been linked to the status of an individual entrepreneur.
According to the author, in order to answer the question posed, first of all, it is necessary to determine what private household plots are. To do this, you must refer to the provisions of the Federal Law N 112-FZ<1>.
———————————
<1>Federal Law of 07.07.2003 N 112-FZ "On personal subsidiary plots".

In accordance with Art. 2 of this Law LPH is a form of non-entrepreneurial activity for the production and processing of agricultural products. A personal subsidiary farm is maintained by a citizen and persons cohabiting with him, in order to meet personal needs on a land plot provided and (or) acquired for running private household plots. In paragraph 4 of Art. 2 of Federal Law N 112-FZ specifically stipulates that the sale by citizens leading household plots of agricultural products produced and processed in the course of personal subsidiary farming is not an entrepreneurial activity.
From the content of Art. 3 of Federal Law N 112-FZ, it follows that both residents of rural areas and townspeople can run private household plots. Land plots located within the boundaries of settlements (household land plots) and land plots located outside settlements (field land plots) can be used for conducting household plots (clause 1, article 4 of Federal Law N 112-FZ).
The maximum size of the total area of ​​land plots that can be simultaneously under the right of ownership and (or) another right for citizens leading household plots is set at 0.5 hectares. At the same time, the subjects of the Russian Federation have the right to increase this maximum amount, but not more than five times (clause 5, article 4 of the Federal Law N 112-FZ).
The Tax Code also provides for exemption from taxation of income received by citizens from the sale of products grown in household plots. So, in accordance with paragraph 13 of Art. 217 of the Tax Code of the Russian Federation are not subject to taxation (exempted from taxation) income of taxpayers received from the sale of livestock products grown in household plots (both in live form and slaughter products in raw or processed form), crop products (both in natural and processed form). At the same time, such income is exempt from personal income tax, subject to three conditions:
- the total area of ​​the land plot (plots), which (which) is (at the same time) on the right of ownership and (or) other right of individuals, does not exceed the maximum size established in accordance with paragraph 5 of Art. 4 of the Federal Law N 112-FZ;
- maintenance by the taxpayer of private household plots should be carried out without the involvement of employees;
- the taxpayer must submit to the tax authority a document issued by the relevant local government (the board of a horticultural, horticultural or dacha non-profit association of citizens), confirming that the products sold were produced in his private household plot.
Thus, it follows from the above rules that the obligation to submit documents evidencing the availability of income that is not subject to taxation when calculating personal income tax is assigned to taxpayers - individuals who receive income from the sale of livestock products, crop production, etc.
Unfortunately, the form of the document, which confirms the existence and quality characteristics of household plots, has not been approved. According to the author, this document, issued by a local government (the board of a horticultural, horticultural or dacha non-profit association of citizens), should be a kind of extract from the household book. The need to maintain these books is provided for by Art. 8 of Federal Law N 112-FZ, and their form and procedure for filling out are approved by Order of the Ministry of Agriculture of Russia N 345<2>.
———————————
<2>Order of the Ministry of Agriculture of Russia dated October 11, 2010 N 345 ​​"On approval of the form and procedure for maintaining household books by local governments of settlements and local governments of urban districts."

It would seem that everything is simple: the taxpayer needs to submit to the tax office a document confirming the existence of private household plots, and you can forget about taxes on income received from the sale of products of your own production.
However, practice shows that the tax authorities are increasingly challenging the right of citizens to exemption from taxation of income received from the sale of products grown in household plots. In such situations, tax inspectors try to classify the conduct of private household plots as entrepreneurial activities.
Indeed, in accordance with paragraph 1 of Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.
Similar requirements in the field of tax legal relations are established in Art. 11 of the Tax Code of the Russian Federation, according to which individual entrepreneurs are persons registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.
At the same time, individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, are not entitled to refer to the fact that they are not individual entrepreneurs (Clause 4, Article 23 of the Civil Code of the Russian Federation, Art. 11 of the Tax Code of the Russian Federation).
Consequently, in a situation where most or all of the products grown in household plots are sold, purchase and sale transactions are concluded systematically, and individual entrepreneurs or organizations act as buyers, inspectors may well consider entrepreneurial activity. If a citizen - the owner of private household plots is also registered as an individual entrepreneur, then tax inspectors almost always try to include income from the sale of agricultural products grown in private household plots in his income from entrepreneurial activity.
In this regard, of great interest is the arbitration practice that is currently available on this issue.

Arbitration practice

In the Decree of the FAS SZO dated 04/20/2009 in case N A56-10081 / 2008, the arbitrators found it unlawful for the entrepreneur to use the benefits provided for in paragraph 13 of Art. 217 of the Tax Code of the Russian Federation, in relation to the production (cultivation) and sale of sod land and soil mixtures. This conclusion was based on the fact that the soil mixtures and sod land produced by the entrepreneur were not listed in the All-Russian Product Classifier.<3>as a crop or livestock product, and according to OKVED<4>activities for the production of soil and soil mixtures do not belong to the subsection “Crop production” of Sec. A "Agriculture, hunting and forestry", and to subsection DG "Chemical production" sect. D "Processing industries". In addition, the arbitrators specifically pointed out that the provisions of paragraph 13 of Art. 217 of the Tax Code of the Russian Federation are applicable to taxpayers selling surplus agricultural products produced to meet personal goals not related to generating income, while the production (cultivation) and sale of sod land and soil mixtures by the entrepreneur was not carried out for personal purposes and was aimed at systematic profit ( income).
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<3>All-Russian product classifier OK 005-93, approved. Decree of the State Standard of Russia dated December 30, 1993 N 301.
<4>All-Russian classifier of economic activities, products and services OK 004-93, approved. Decree of the State Statistics Committee of Russia dated November 6, 2001 N 454-st.

A similar conclusion is contained in the Resolution of the Second Arbitration Court of Appeal dated 08.12.2006 in case N A28-6361 / 06-206 / 21. The activities of an individual entrepreneur in the sale of grown and pickled cucumbers were recognized as entrepreneurial. At the same time, the court took into account the volumes of sold pickles, as well as the fact that legal entities acted as counterparties-buyers.
In the Resolutions of the Thirteenth Arbitration Court of Appeal dated August 23, 2011 in case N A42-10224 / 2009 and FAS VSO dated April 28, 2007 N A78-4246 / 06-S2-8 / 240-Ф02-2192 / 07, the arbitrators stated that documents evidencing the availability of income not subject in accordance with paragraph 13 of Art. 217 of the Tax Code of the Russian Federation on taxation when calculating personal income tax, is assigned to taxpayers - individuals who receive income from the sale of livestock products, crops grown in household plots. Documents that do not contain the necessary information about private household plots, as well as documents issued by an unauthorized body, cannot be considered as proper evidence.
At the same time, there are a number of court decisions in which the arbitrators did not support the position of the tax authorities (Resolution of the Federal Antimonopoly Service of the Far East of April 21, 2010 N F03-2236 / 2010).

Separately about beekeeping

Practice shows that tax inspectors pay great attention to the volume and type of agricultural products produced. For example, the sale of significant amounts of honey grown in “specialized” household plots is almost always considered by them as evidence of entrepreneurial activity.
In general, the situation with the taxation of beekeepers' income deserves separate consideration.
However, the position of controllers on the issue of taxation of beekeepers' income cannot be called consistent. So, in the Letter of the Ministry of Finance of Russia dated December 26, 2008 N 03-04-05-01 / 475 it is clearly stated that the activity of an individual registered as an individual entrepreneur in breeding bees and producing bee honey and beeswax cannot be classified as an activity for the management of LPH. If the same activity is carried out by a citizen who does not have the status of an individual entrepreneur, then he will be exempted from personal income tax without any reservations on the basis of clause 13 of Art. 217 of the Tax Code of the Russian Federation subject to the conditions established by this paragraph (Letter of the Ministry of Finance of Russia dated 01.20.2012 N 03-04-06 / 6-12).
As an illustration of inconsistencies in the issue of taxation of beekeepers' income, one can cite the Resolution of the Seventeenth Arbitration Court of Appeal of December 13, 2011 N 17AP-12156/2011-AK. In this controversial Resolution, the arbitrators recognized as legitimate the arguments of the tax authority about the lack of evidence of activities in private household plots in order to meet personal needs, since during the audit the facts of the use (presence) of a large number of hives, the regular sale of a significant amount of products, the conclusion of contracts for the supply and exposure of invoices. In addition, the arbitrators pointed out that the conclusion of civil law contracts without indicating the status of an individual entrepreneur does not automatically attribute the business operations performed by him to those performed by him as an individual, that is, to goals not named in Art. 2 of the Civil Code of the Russian Federation. However, having supported the position of the tax authority in general and, in the end, having considered the documents submitted by the individual entrepreneur, the court of appeal came to the conclusion that the fact of carrying out activities for the production of beekeeping products on private household plots was confirmed and the legitimacy of its exemption from taxation in order to calculate personal income tax.

Permitted use of land for personal subsidiary plot found in customer documents very often. Let's deal with this type of suburban real estate together.

On the LPH site, located on the land of settlements, you can engage in the production of agricultural products, grow vegetables, fruits, and breed domestic animals. The state supports development of private farms, believing that now it is especially necessary to support the population and their families in obtaining income and food from their plots. Although, of course, the main emphasis is on the development of large agricultural holdings.

Personal subsidiary plot- this is an economic and labor activity aimed at the production of agricultural products on a land plot of the same name with the permitted use. LPH is not entrepreneurial activity, it is not necessary to register as a farmer with the tax office, and, therefore, you do not need to pay taxes on income from the sale of surplus products received by your labor on the land of private household plots, this is stated in article 217 of the Tax Code of the Russian Federation (paragraph 13).

Plots of household plots on the lands of settlements- this is a very liquid product in the country market, gentlemen

It is possible to organize a family business on the PSF site and turn the status of the “auxiliary” farm into the “main” way of generating income. This is very beneficial for rural residents. With the advent of the concept of "import substitution" and the ban on GMOs in our country, farm products have become very popular and in demand among the population of Russia.

Land plots with permitted use for private household plot were issued to rural residents until 2001, that is, before the adoption of the Land Code of the Russian Federation. Many sellers have old documents with such authorized use on hand. These documents are valid, no one has canceled them.

At the present stage, you can also get permission use for household plots or from IZHS to private household plots, but in this case, it is necessary to prove to the local Administration that the citizen really has intentions to organize a subsidiary plot. On plots for individual housing construction (IZhS), there is no provision for keeping farm animals or gardening on a “micro-business” scale.

If there are vacant land plots on the territory of the municipal association of a rural settlement, then any person living in this territory and permanently registered can apply for their receipt without bidding for ownership. You just need to submit the necessary application to the local Administration.

On the ground plot of household plots within the boundaries of the settlement, you can build a residential building with a residence permit, in addition, you can build greenhouses, outbuildings for keeping animals, bees and birds, a garage for personal and working vehicles, a shed for storing inventory and products.

LPH is of two types:

• Private household plots on the lands of settlements“household plot” - equated to individual housing construction, you can build a residential building with a residence permit, outbuildings, such products are not taxed on income, hired labor is prohibited, only family members, for this a special Certificate is taken from the local Administration (Extract from the household book), which confirm the status of the land. The maximum size of a personal plot is not more than 50 acres.
• Private household plots on agricultural land destination is called a "field" site, located outside the settlement, nothing but light non-capital structures can be built, you can only plant or breed animals. The maximum plot size is 2.5 ha.

The activities of private household plots are regulated by Federal Law No. 112 " On private farming, adopted on 07.07.2003 with amendments and additions. To financially support personal subsidiary plots, entire

Private household plots are the same as for ordinary IZHS plots:

• Title documents
• Legal Documents
• Cadastral passport for land or Extract from the cadastral passport
• Contract of sale

Spouse Consent

Buying real estate is a procedure that is necessarily accompanied by registration. In a special register, authorized state organizations undertake to enter basic data on all immovable objects owned by private individuals, organizations or the state.

An integral part of the description of the land is an indication of how it will be used. Wanting to acquire and register the purchased land, many citizens often come across the abbreviations "LPZH" and "IZHS". But what do they mean, is there a difference in them - few know.

In today's material, our resource decided to go through the land holdings of private household plots and individual housing construction in more detail, so that all readers are sufficiently aware of this aspect of the sphere.

LPH and IZHS lands: basic concepts and the difference between them

What are LPH and IZHS lands? Photo No. 1

It is necessary to consider the concepts of private household plots and private housing plots of land from one extremely important aspect in this matter. More precisely, the essence of this lies in the fact that all land plots available on the territory of the Russian Federation are divided into 7 main categories according to their intended purpose:

1. For agricultural activities.
2. For settlements.
3. For industrial, energy, transport, communications, broadcasting and other activities.
4. For state-protected
5. For the forest fund.
6. For the water fund.
7. For a reserve fund.

Each category has its own subcategories. The most relevant for purchase for ordinary citizens are agricultural and residential lands. It is with these categories that the abbreviations considered today are directly connected.

In a deeper context, they are the following concepts:

• Private household plots or lands intended for personal subsidiary plots are plots on which residential buildings can be erected and the land resource can be used to grow vegetation or keep livestock. The main thing is to use the land exclusively for oneself, since the legislator prohibits the sale of plant and animal products obtained from private household plots.
• IZHS or land intended for individual housing construction are plots on which it is only possible to build housing facilities. At the same time, the constructed housing must comply with a number of state standards (not have more than 3 floors, for example) and not be used for activities such as a hotel or hostel. IZHS land plots should be used exclusively by their owners.

Differences different types lands. Photo #2

Thus, the lands of private household plots and individual housing constructions are types of private, as a rule, suburban property, which differ in the way they are intended to be used.

Here it is important to clearly understand that the use of such sites in commercial terms is strictly prohibited, otherwise the authorized state bodies, firstly, will eliminate the sources of illicit enrichment and, secondly, will impose some responsibility on violators of the legislative system.

Naturally, no one will punish a grandmother who lives on private household plots and sells dill, parsley or cilantro. In the case of punishment, we are talking about larger-scale commercial fraud.

Regardless of the desire of the owner of the land, with such in his name he undertakes to indicate one of the types of his site, according to which the latter will be used. It is important to note that it is not possible to build residential buildings on all private household plots and individual housing estates.

In particular, it is impossible to build a house on a private household plot marked “For field use”, only livestock breeding or vegetation is allowed on such land. However, for a private household plot marked "For home use" and any individual housing plot, it is allowed to build houses.

Here it is worth agreeing that such buildings cannot be rented out or divided into several owners, they are intended exclusively for ownership by the owner and his family, and must also be included in the Tax Return.

What are the advantages and disadvantages of these types of plot?

Pros and cons of private household plots and private housing plots. Photo #3

Now that the general provisions on private household plots and individual housing plots have been considered, we can consider in detail their advantages and disadvantages. For a peculiar comparison of these types of lands, attention should be paid to the following provisions:

• Firstly, both private household plots and IZHS are land plots intended for non-commercial use. On private household plots, they have the right to raise livestock and grow vegetation, but only for themselves, and on individual housing plots - to build houses, again, exclusively for personal use. As you can see, in terms of making a profit, both types of land are absolutely equal.
• Secondly, it is possible to build a residential building and facilities adjacent to it (garage, barn, etc.) on any private household plot, but it is not possible to build such on any private household plot. That is, for the construction of housing on private household plots, it is important that it is located within the city and has the mark "For home use", otherwise the construction of real estate is impossible. At the same time, IZHS-land, regardless of location, was originally intended for construction, and a ban on the construction of any structures on such sites is not imposed.
• Thirdly, when receiving land from the state for some state support, the chance to get a private household plot is much higher than individual housing construction, since the first type of land ownership is provided both within settlements and, so to speak, in the fields, and the second - exclusively within settlements .
• Fourthly, taxes on private household plots are guaranteed to be lower than on individual housing construction, which is important to consider when acquiring one or another type of land and registering it.
• Fifthly, in terms of housing and communal services, private household plots also benefit, since reduced tariffs always apply for this type of land and buildings available on their territory, which individual housing plots cannot boast of.

It is also worth noting that the specifics of private household plots imply that not every such plot can be registered, but this cannot be said about individual housing plots. It would not be superfluous to note some tax aspects related to these types of land, namely:

• when building a house on a plot of the IZHS type, you can count on a tax deduction, with a similar practice on the lands of a private household plot, such a practice is not provided;
• if, within 10 years after the acquisition of individual housing construction land, a house was not built on it, then the tax rate on such a plot is doubled.

In any case, it is rather irrational to decide which type of land ownership is better, because both private household plots and private housing plots are almost identical types of plots if they are located within the boundaries of a settlement. The only difference between them that can never be taken away is the intended purpose option. Otherwise, both types of land are very similar.

How are private household plots and IZHS different from DNP and SNT?

What is the difference between private household plots and individual housing plots from other types of land? Photo number 4

In addition to private household plots and individual housing construction, such types of private land ownership as DNP and SNT are no less common. Of course, there are differences between them, but not as significant as it might seem.

The main among them is that DNP and SNT work on the principle that the maintenance of such lands is assigned to a whole group of owners or a separate organization that is responsible for the rationality and correct use of land holdings in the territories under their control.

For a better understanding of the whole essence of the issue under consideration, let's give a clear definition to each type of land that has not yet been studied:

• DNP or dacha non-profit partnership is a legal entity that is created and exists for the development and maintenance of certain summer cottages. The principle of operation is almost the same as that of the HOA. On lands of the DNP type, owners are allowed to build residential buildings and adjacent objects, as well as register in them, but it is prohibited to use them for commercial purposes.
• SNP or garden non-profit partnership - a similar legal entity to the previous one. At the same time, it is not forbidden to build residential buildings on the lands under the control of , but it is impossible to register in them and use them for commercial purposes too. However, on SNT-plots, you can breed livestock and grow vegetation, again, exclusively for yourself, not for sale.

Thus, it turns out that DNP and SNT are a suburban analogue of the HOA of an apartment building, but with some features, while being extremely similar to the LPH and IZHS sites considered today. The main difference between dacha and garden associations in that they are based on the form of organization "legal entity", and household plots and homeowners' associations are completely individual possessions.

Transfer of land to LPH- or IZHS-type: procedure procedure, necessary documentation and more

The procedure for transferring land to private household plots or IZHS. Photo number 5

If your particular land plot is located within the boundaries of a city or other settlement, at least until 2020, you have every right to transfer it from one category of intended use to another. This possibility is due to the fact that at the moment there is an inventory of land throughout the Russian Federation, designed to draw up a single territorial plan.

The procedure for transferring land holdings from private household plots to individual housing construction or vice versa is as follows:

1. Firstly, the owner of potentially transferred land from one category to another must visit the self-government body at his place of residence. It is this state organization that deals with such issues. During the initial appeal, it will not be superfluous to clarify with the municipality employees whether it is possible in your case to change the category of land ownership, how long it will take and what documents are needed.
2. After obtaining approval for the transfer of land from one category to another, you will have to collect the necessary documentation. As a rule, the list of required papers includes:

• cadastral passport of the land and buildings on it;
• land master plan;
• title documents for;
• extracts from the USRR regarding land;
• justification for the procedure for changing the designated purpose of the site;
• application for changing the purpose of land holdings;
• passport of the owner of the transferred land;
• if necessary - confidential documentation.

1. The collected documents are submitted to the authorized departments of land distribution, located in the local government. After that, it remains only to wait for the transfer of land from one category to another, or the refusal to carry out this procedure (it happens extremely rarely). Often the transfer process lasts from 3 months to 1 year, a lot depends on who will consider the application: if the municipality itself, then the procedure will be as quick as possible, if the government of the Russian Federation or regional authorities, then the procedure will be long. In any case, at the end of the transfer, the owner will be notified of this.
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