The luck of the taxation of real estate held in joint ownership,has its own characteristics
This year citizens will pay the tax for real estate which they owned in 2015. Pay tax on immovable property other than land, physical and legal persons who are owners of residential and/or nonresidential real estate property (in accordance with article 266 of the Tax code of Ukraine), - informs the web-portal of the SFS of Ukraine. If the residential and/or nonresidential real property located in the common partial or joint ownership of several persons, the Code defines taxpayers as follows: - if the residential and/or nonresidential real estate property is in common share ownership of several persons, the taxpayer is each of these persons for its proper share. - if the residential and/or non-residential property is in joint ownership of several persons, but not divided in kind, the taxpayer is one of such persons-owners, defined by their consent if other is not established by the court; - if the residential and/or nonresidential real estate property is in common joint ownership and divided between them in kind, the taxpayer is each of these persons for its proper share. The law established that every citizen who own an apartment or residential building or mixed types (apartment and house), including their shares, has the right to reduce taxable base tax. If it is an individual apartment or several apartments of 60 square meters. For residential home (s) this privilege is granted in the amount of 120 square meters," pay attention in Lutsk LIGHTS GU DFS in Volyn region. The calculation of the amount of tax property/residential and/or non-residential property owned by physical persons, carried out by the Supervisory authority at the place of tax address (place of registration) of the owner of such property. The Department of the Lutsk LIGHTS GU DFS in Volyn region This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
