Who will be charged a double land tax on a plot in 2021.

All private home owners are required to pay land tax. There are, of course, those who are exempt from paying this type of tax - they are retirees, people of pre-retirement age who have already turned 55 (women), and 60 years (men).

If someone tries to avoid paying the land tax or does not pay it on time, then the fine will be 20% of the amount that had to be paid. In addition, a penalty is charged.

But in the Tax Code of the Russian Federation, in clause 16 of article 396, you can read that in addition to the usual land tax, there is also a double tax. What is it and who is obliged to pay it?

This article concerns those land owners who have purchased a plot for building a house, but have not built anything on it for 10 years.

If the house does not appear within the specified period, the land tax will be charged doubled.

In order not to pay large sums, a residential building should be built and registered as soon as possible.

If you build any outbuildings, and not a dwelling, the tax will still be twice as high.

Also, a house without state registration is not considered a factor in which the tax will be reduced.

Why is there a double tax on land?

The main reason is to stimulate home owners to timely build plots that are allocated specifically for residential buildings and, of course, their registration.

Thus, the state compensates for the losses: after all, until a residential building is built and commissioned, it cannot be charged a housing tax.

In this case, a double land tax in 2021 will be charged to those persons who bought a land plot in 2010 and earlier under individual housing construction, and never built houses on them.

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