How to properly rent an apartment? Tax for renting an apartment. Documents for renting an apartment
Some citizens own several freeor temporarily vacant apartments. Wanting to compensate their expenses for payment of public utilities, and also seeking to get an additional source of income, they rent them out. Especially often this is observed in large cities of Russia and, of course, in the capital. Unfortunately, many owners do not know how to properly rent an apartment, avoid unpleasant sanctions in the form of fines and at the same time save on tax payments. In this article we will talk just about this. Also consider what documents for renting an apartment must necessarily be issued in order to protect themselves and their property from dishonest tenants.
Step One: Preparing a Living Space
Before renting an apartment you must firstprepare it for the living of new residents. If it has not been repaired for a long time, update the wallpaper, ceiling and floor coverings. Thanks to an inexpensive cosmetic repair your apartment will look more presentable. So, you can surrender it on more favorable terms. Also it is necessary to pay attention to repair of sanitary equipment and electricians. Secure yourself and your future tenant from possible trouble, for example, the closure of electrical wiring or flooding neighbors from the bottom.
Step two: search for a landlord
After preparing your home for surrender, you canto start looking for a tenant. You can do it yourself or seek help from the city real estate agencies (for a fee or even free they can commit themselves to finding customers). Advertise on specialized sites on the Internet, and also put it in newspapers. As soon as you find a potential tenant, discuss with him all the nuances and come to a consensus, you can start preparing the necessary documents. Important: documents can only be signed by the owner - the one who owns the property on the property right, or the one who has the power of attorney to rent the apartment. 
Step Three: drafting a contract of employment
How to properly rent an apartment? It is necessary to conclude with the individual, the future tenant, the contract of renting a dwelling. In the event that your tenant is a legal entity, you will have to enter into a lease. At the same time it does not matter for how long you plan to rent a house: for a year or for one day - it is necessary in any case to make a document. It will not be difficult to find examples of standard contracts, in which the duties of the parties are prescribed: both the lessor and the lessee. You can use such a ready-made sample and add to those items that you deem necessary. In addition to the designation of the subject of the agreement (the granting of a free living accommodation suitable for living for a fee), the time of delivery, the amount of rent payment and other important general provisions, you can write down the tenant's obligations in the document, for example:
- ensuring the safety of the dwelling;
- maintaining the apartment in proper condition;
- carrying out routine maintenance of all failures and malfunctions that occurred during the period of using the room at their own expense;
- independent payment of utility bills and so on.
Step four: create inventory of property
An integral annex to the treaty is theThe inventory of the property that is in the apartment. This document will ensure the safety and integrity of things handed over to the tenant, and protect against theft. The inventory is drawn up in simple written form. In this case, it describes all the property (and its condition) that is in the apartment, as well as the passport data and signatures of the parties. The inventory is created in duplicate, as is the contract of employment. Be careful: in the process of signing all the documents you should check the correctness of the passport data of the tenant and ask him for a copy of the passport. Now you know how to independently compile with the tenant inventory of property and the lease of the apartment.
Taxes paid by the landlord when renting
Knowing how to properly rent an apartment, youprotect yourself from serious trouble with the law. Article 23 of the Tax Code states that any natural person receiving income must pay a tax. The systematic delivery of an apartment for rent with a regular receipt of rent is equated to individual entrepreneurship. And in this case, the owner of the apartment will be obliged to pay tax. Its rate varies from 13% to 30% for taxpayers with different statuses. Those who permanently reside in the territory of the Russian Federation, that is, residents, will need to pay tax at a rate of 13%. For individuals who reside on the territory of the Russian Federation for less than 183 days a year, the rate will reach 30%. Tax for renting an apartment should be paid once a year. In order to calculate the amount of the tax base for the previous year, it is necessary to file a declaration (3-NDFL) by April 30. There is a possibility to reduce the amount of payments a little by registering an IP. In this case, the tax deduction will be 6% of the income received. Choose for yourself the most appropriate method of taxation and file a declaration on time.
Illegal renting an apartment. Taxes and their non-payment
All landlords should know the following. If unofficial renting of the apartment is carried out, the law provides for various penalties. Non-payment of taxes entails a serious fine. It can be 20% -40% of the unpaid amount. For violation of the law there may be offensive and criminal liability. For non-payment to the tax authorities of the amount of 600 thousand rubles. and more the court can appoint not only a large fine of 300 thousand rubles, but imprisonment for up to one year. Do not think that the tax service does not know about your illegal business activities. There is always the possibility that your neighbors, for example, dissatisfied with your noisy tenants, will complain to the district police or directly to the Federal Tax Service. Therefore, we recommend that you fulfill your tax obligations on time. Thus you will protect yourself from possible trouble with the law.
Registration at the place of stay
By law, if the tenant rents your residentiala room for more than 90 days, he must register at the place of residence (otherwise - temporary residence permit). To do this, he must submit to the local branch of the Federal Migration Service an identity document, a statement of the established form, as well as a contract for hiring a dwelling. If you do not make a temporary registration on time, not only the tenant but also the owner of the property faces a fine of 2.5 thousand rubles.
Termination of the contract of hiring of premises. Can this be done ahead of schedule?
If necessary, the contract of employment can be terminatedin advance. It is desirable that the conditions for its termination be prescribed in advance in the text of the document. If such an item is not provided for in the contract, then it can be terminated on the grounds provided for by law. If the lessee is an individual, he can, without giving reasons, cancel the contract and vacate the premises, notifying the landlord in advance, for three months. The owner of the property can terminate the contract, having a term, unilaterally only in the event of non-payment of rent or improper use of the premises, including deterioration of his condition. If the lessee is a legal entity, the contractual relationship may be terminated early in the event of violation by one of the parties of their terms. The contract of employment, which has no time limit, can be terminated by notifying the tenant three months before the immediate eviction.
Finally
So, when renting a dwelling premise, you needtake into account many nuances. How to properly rent an apartment? To begin with, you need to correctly draw up a contract by writing in it all the responsibilities of the parties, the term of employment, the amount of rent and other important points. This document, certified by a notary, will secure the owner of the dwelling. In addition to the contract, it is necessary to compile and inventory property, it will help to keep the things of the landlord in proper condition. It is important to remember that the legal delivery of an apartment for rent requires mandatory payment of tax. Its amount is calculated according to the annual declaration of 3-NDFL. Non-payment of the tax threatens serious trouble.
