Owners of land belonging to preferential categories of citizens can receive in 2018 a deduction for land tax. This is reported by the Federal Tax Service for the Sverdlovsk region.

Changes in the Tax Code of the Russian Federation were introduced on December 28, 2017. The new version of the document provides for the right to reduce the tax base for land tax - a tax deduction in the amount of cadastral value of 600 square meters of land. The right to it has benefits recipients: pensioners, Heroes of the Soviet Union, the Russian Federation, disabled I and II groups, disabled since childhood, veterans of the Great Patriotic War and fighting.

To complete the deduction, you need two documents: an application for tax relief and a notice of the choice of a land plot in respect of which a deduction is submitted.

"We would like to draw your attention to the fact that these documents will not be required in most cases. If the taxpayer has previously submitted to the tax authority documents confirming that he has a status that allows him to receive a deduction (for example, he submitted an application and documents confirming the status of a pensioner for obtaining a tax relief on individuals' property), then submit an application for a deduction for land tax not necessary. Since the tax authority already knows about the right to a benefit - a deduction will be granted. As for notification of the choice of a land plot for granting a benefit, its provision is also not necessary - in the absence of notification, a deduction will be given in respect of the land plot with the maximum calculated amount of land tax, "the Sverdlovsk tax.

The first deductions can be received at calculation of the ground tax for 2017. Payments will be made in 2018.

"If a taxpayer has not previously reported to the tax authority that he has a status that allows him to receive a tax benefit (for example, if the status of a pensioner was received in 2017), then to receive a deduction it is necessary to file an application with the tax authority for tax relief. The deadline for submitting such an application is not regulated, but for its timely registration, it is recommended to submit it before April 1, 2018, "the tax.