If you rent a room, do you need to open an IP. Renting out non-residential premises. Is it possible to conclude a contract as a tenant

Do you need an IP office

However, the implementation of illegal economic activity is punishable by law.

Such entrepreneurs face fines or even criminal liability. So, do you need an office for an individual entrepreneur? If, from a legal point of view, an office is not obligatory for an individual entrepreneur, then from a practical point of view, it may be impossible to carry out its activities without its own premises.

Is it possible to rent a room without IP

one copy is with you, the second with the owner of the premises, and everyone else as they want if the contract is for a period of more than 1 year - mandatory registration of a notary is not required (if you want to spend extra money, go to a notary) IMHO 😀 one copy is my second copy from the landlord.

as a gift from my father, I received a non-residential premises (shop) and rented it to an LLC, not being an individual entrepreneur. They called the tax office, threatened with fines and explained that it was necessary to register an individual entrepreneur, pay VAT and submit reports quarterly, and a friend says that it is possible without an individual entrepreneur , but be sure to pay personal income tax. how to convince the tax authorities, how to argue

However, it is certainly more profitable for you to open an individual entrepreneur and pay 6% on the simplified tax system. But it will be necessary to pay contributions to the Pension Fund of about 23 thousand, but the tax can be reduced by this amount.

If you pay 13% per year for less than 23 tyr, then of course there is no point in registering an IP.

The lease provisions are regulated by Chapter 34 of the Civil Code, in particular Article 608 says that the right to lease property belongs to its owner, without any reservations about the legal form of the owner.

According to paragraph 4 of Art. 208 of the Tax Code, the income of individuals from sources in the Russian Federation includes income received from the lease or other use of property located in the Russian Federation.

Can an individual entrepreneur work on the territory of another individual entrepreneur without a lease agreement

registration of IP for employees is a legal way to avoid licensing. Irina, thanks for your reply. They found out in the tax office, it is not necessary to transfer funds to them through the current account.

"? If an individual, as the main argument in his defense, claims that he acquired these premises for “personal needs”, for example, to open grocery stores, but did not use them for personal purposes.

In clause 2 of the Decree of the Plenum of the RF Armed Forces No. 23 dated 11/18/2004

"On Judicial Practice in Cases of Illegal Business"

Anastasia. Hello, if there is no entry into the island, then I think without a trading floor. You can use PSN. If you have contracts with other individual entrepreneurs, then they are not considered employees, but they cannot replace labor relations.

If Labor or Civil law contracts are concluded with individuals, then the IP will reckon with employees. The application contains several indicators, address, area and type of object.

The process of leasing non-residential premises jur. person or physical face has some nuances and sometimes raises many questions. To carry out the activities of any organization, an appropriate premises is required, which is far from always possible to acquire ownership. That is why it is more expedient to rent the necessary space.

The procedure for leasing non-residential premises by an individual

Is physical required? individuals registration of IP

In the Civil Code of the Russian Federation in Articles 130 and 213, paragraph 1, the right of any individual and legal entity to possess non-residential property is enshrined.

A citizen who is the owner of a particular area, according to the law, is able to own this property, dispose of and use it at his own discretion. This right is noted in Article 209 of the Civil Code of the Russian Federation. Leasing non-residential premises is a privilege of any citizen, enshrined in Article 608 of the Civil Code of the Russian Federation.

From the above data, it follows that an individual can exercise his right to dispose of real estate owned by him. At the same time, he is not obliged to become an individual entrepreneur (i.e., open an IP), because Russian legislation does not contain such a condition.

The exception is the conduct of entrepreneurial activities of individuals. person using the rental area. In this case, it is necessary to open an IP.

In what cases is it necessary to obtain the status of an IP

Individuals can engage in entrepreneurial activity only after passing the appropriate registration procedure and obtaining the status of an individual entrepreneur. However, a citizen is not required to become a legal entity (Article 23, Clause 1 of the Civil Code of the Russian Federation).

Entrepreneurial activity is distinguished by several characteristic features:

• regular receipt of cash proceeds as a result of the use of property (Article 2 Part 1 of the Civil Code of the Russian Federation);
• keeping records of operations and transactions;
• maintaining strong relationships with tenants;
• acquisition of real estate for profit during its sale or in the process of use;
• regular transactions in a specific period;
• purchase of several non-residential premises with a similar purpose.

A key factor for the recognition of entrepreneurship is the leasing of physical. The face of real estate is to provide evidence that the ongoing transactions relate to activities with the aim of obtaining a permanent income.

For example, such confirmation may be the signing of a lease for one year or more, multiple transactions with the same legal entities, etc. In this case, the citizen is obliged to register the IP.

Consequences for committing illegal business activities

In the implementation of entrepreneurship through the lease of physical space. by a person who has not passed the appropriate registration of an individual entrepreneur, legal proceedings are initiated against him.

The offender is subject to one of two types of liability:

• criminal (collection of up to 300 thousand rubles, assignment of compulsory work in the amount of up to 480 hours, a fine in the amount of income for 2 years or arrest for up to six months under Article 171 of the Criminal Code of the Russian Federation);
• administrative (collection from 500 to 2 thousand rubles under article 14.1 of the first part of the Code of Administrative Offenses of the Russian Federation).

Rules for concluding lease agreements

Russian legislation does not have special rules for regulating the transfer of non-residential premises for rent, therefore, when drawing up an agreement, it is necessary to focus on Chapter 34 of the Civil Code of the Russian Federation, which includes general information about rent.

Based on Article 606 of the Civil Code of the Russian Federation, the landlord, who in this case does not apply to legal entities, undertakes to transfer the leased area to the tenant for temporary use or possession after making a certain payment.

The contract itself is drawn up in accordance with Articles 434 Part 2 and 609 Part 1 of the Civil Code of the Russian Federation in writing and with the signing of the papers by both participants.

The contract must specify the following conditions, without which the document will be considered invalid:

• details of both parties concluding the agreement;
• characteristics of the leased object (according to article 607, part 3 of the Civil Code of the Russian Federation, a conclusion is impossible without indicating these data);
• terms of use of the facility;
• amount of rental payments.

The period of validity in the document may not be indicated, then the contract refers to those concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

Also, the text must contain a code according to OKVED (a general classifier of various types of economic activity across the territory of Russia). For renting non-residential premises, OKVED is used under the number 70.20.2.

The characteristics of the object include:

• inventory number;
• exact address (including floor and location on the floor);
• functional purpose (for example, office, warehouse, etc.);
• Name;
• square.

The contract is called officially concluded only after the fact of its registration in the state. bodies of Rosreestr (article 609 of the Civil Code of the Russian Federation). When compiling with individuals or legal entities for a period of up to one calendar year, contracts do not require appropriate registration and can be concluded in any form (the same applies to the extension of the contract for the same period).

For the state Registration will require the following documents:

• application (provided by a notary or a specialist who accepts the necessary papers);
• contract with all available applications;
• identity card (passport);
• receipt of payment of state duty (1,000 rubles);
• additional documentation, if necessary (consent of the spouse, permission from the guardianship authorities, etc.).

Landlord Taxation

Any premises that generate income are subject to taxation. The terms of payment and the procedure for its calculation depend directly on the status of the taxpayer:

• 6% of the amount of rent under the simplified tax system with additional insurance premiums (for individual entrepreneurs);
• 13% personal income tax with a one-time payment (for individuals, article 208, paragraph 1, paragraph 4 of the Tax Code of the Russian Federation).

In case of tax evasion, criminal liability or the recovery of an administrative fine follows.

The procedure for leasing non-residential premises jur. face

A legal entity (for example, a real estate agency) can also act as a landlord. Based on articles 213 p. 1, 209 p. 1-2, 608 of the Civil Code, legal entities have the same rights to own, dispose of and use real estate as individuals.

There is no limit on the number of available or leased non-residential premises, which is enshrined in part 2 of article 213 of the Civil Code of the Russian Federation.

Features of leasing premises of legal entities. persons

The conclusion of a lease agreement and the regulation of the relations that arose after this takes place with an orientation towards articles of the Civil Code of the Russian Federation from 606 to 670.

The code for the activities of legal entities according to OKVED is indicated 70.20.2. The document must be drawn up exclusively in writing, regardless of the period of time for which the lease of premises is required, if one of the participants has the status of a legal entity (Article 609 Part 1 of the Civil Code of the Russian Federation).

All contracts must also contain the following data, without which the document will not be recognized as valid:

• characteristics of the rented premises;
• details of the participants who entered into the agreement (Articles 432 and 606 of the Civil Code of the Russian Federation);
• amount of rent payments;
• nuances of using the premises and its repair;
• signatures of both parties;
• in the absence of a term for concluding an agreement in the text of the document, it is recognized as concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

The contract and all annexes to it are subject to registration in the state. register when signed for a period of more than one calendar year. Only after that it is considered officially concluded (Article 609 of the Civil Code of the Russian Federation). For registration in the state. authorities, a legal entity will need the following documentation:

• application for registration;
• signed contract with all annexes;
• cadastral passport of the premises;
• confirmation of the legal status of a legal entity (certificate of state registration, constituent documents, etc.);
• papers confirming the payment of the state duty (15,000 rubles);
• additional documents, if required (for example, documents confirming the authority of the representatives of the tenant or legal entity, etc.).

Lease of non-residential premises from an individual

When concluding a lease agreement with a lessor that is not a legal entity, it is necessary to pay attention to the following nuances:

• the document must indicate the address and characteristics of the object;
• rental payments are not subject to VAT due to the fact that the contract is concluded with a physical. face;
• the amount of rent payments may also include utility bills;
• payments are made in several ways - by bank transfer to a bank account of an individual. persons or in cash;
• a change in the amount of the fee can occur no more than once a year (Article 614, Part 3 of the Civil Code of the Russian Federation);
• when specifying a lease term of more than one year, it is necessary to register the agreement with the territorial body of Rosreestr.

Do you have any questions? Write your question in the form below and get detailed legal advice:

The right to lease property belongs to its owner (Civil Code of the Russian Federation). At the same time, a citizen can carry out activities for leasing property as an individual who is not an individual entrepreneur (hereinafter also referred to as an individual entrepreneur), since the law does not contain a requirement to register an individual as an individual entrepreneur as a necessary condition for leasing his property.

Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically making a 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 (paragraph three of the Civil Code of the Russian Federation).

Separate cases of the sale of goods, the performance of work, the provision of services by a person not registered as an individual entrepreneur do not constitute an administrative offense under the Code of Administrative Offenses of the Russian Federation, if the quantity of goods, their assortment, the volume of work performed, services rendered and other circumstances do not indicate that that this activity was aimed at systematic profit making (Resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 N 18 "On some issues that arise with the courts when applying the Special Part", Resolution of the Supreme Court of the Russian Federation of June 30, 2006 N 53-AD06-2) . In dated 08.02.2013 N ED-3-3 / [email protected] The Federal Tax Service of Russia emphasized that the signs of entrepreneurial activity are evaluative in nature, and it is possible to qualify the activity of an individual in leasing their own property in accordance with them only if there is full and comprehensive information about all the circumstances of his activity.

The implementation of entrepreneurial activity may be indicated, for example, by the conclusion of an agreement for a period of more than one tax period (calendar year) or its prolongation for the next period, repeated receipt of income, repeated conclusion of lease agreements with the same legal entity, etc. (See, for example, the Federal Tax Service of the Russian Federation for Moscow of April 15, 2005 N 18-12 / 3 / 26639, the Federal Antimonopoly Service of the Volga-Vyatka District of April 28, 2004 N A38-4668-5 / 85-2004). As evidenced by law enforcement practice, when resolving this issue, such factors are taken into account as the focus of the citizen's actions on the systematic receipt of profit, the permanent nature of the activity for renting out property, and the acquisition of property for the purpose of renting it out.

If the subject of the lease agreement is a premises not intended for the residence of citizens; and the owner of the premises regularly receives income from renting it out, there is a risk of recognizing such actions of a citizen as entrepreneurial activity and bringing him to administrative responsibility on the basis of the Code of Administrative Offenses of the Russian Federation with a fine of 500 to 2000 rubles (see also the decisions of the Altai Regional Court dated 20.10. 2011 N 4а-634/2011, Supreme Court of the Republic of Tatarstan dated February 16, 2011 N 7а-138m).

However, the issue of qualifying actions to rent out non-residential premises as an entrepreneurial activity of a citizen can finally be resolved only by a court, taking into account a combination of specific circumstances.

Prepared answer:

Legal Consulting Service Expert GARANT

Bakhtina Anastasia

Response quality control:

Reviewer of the Legal Consulting Service GARANT

Aleksandrov Alexey

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

There are no legal restrictions on who can rent non-residential premises.

It can be a legal entity, an individual entrepreneur or an ordinary citizen.

It is only important that the individual is of legal age.

To rent a non-residential object for rent, registration of IP status is not required.

How to rent non-residential premises from a legal entity?

You can rent non-residential premises from a legal entity.

To do this, you should familiarize yourself with the documents that must be provided by this organization.

Required documents:

• certificate of registration of a legal entity;
• document on registration with the tax service;
• certificate of ownership of the leased non-residential property;
• if there is a charter of the enterprise, a copy of this document should be requested;
• a power of attorney for a citizen who concludes an agreement: he must have the authority to sign such documents. Separately, it is worth paying attention to the duration of these powers. If the person who signed the lease transaction did not have such authority, then this operation, in accordance with Article 174 of the Civil Code, will be considered invalid.

Step-by-step instruction

1 step. Selection of the rental object. Acquaintance with the necessary documentation of a legal entity.

2 step. Drawing up a lease is the most important stage of the transaction. The document must include all essential aspects of the operation. Only upon agreement on these conditions, the contract will be considered concluded in accordance with Article 432 of the Civil Code.

Article 432 of the Civil Code of the Russian Federation. Basic provisions on the conclusion of the contract

1. The contract is considered concluded if the parties, in the form required in the relevant cases, reach an agreement on all the essential terms of the contract.
2. The contract is concluded by sending an offer (offer to conclude a contract) by one of the parties and its acceptance (acceptance of the offer) by the other party.
3. A party that has accepted from the other party full or partial performance under the contract or otherwise confirmed the validity of the contract is not entitled to demand recognition of this contract as not concluded if the statement of such a requirement, taking into account specific circumstances, would be contrary to the principle of good faith.

Essential requirements include:

The contract includes sections on the responsibility of the parties, conditions for its early termination. This document must be drawn up in writing in triplicate. Notarization is not required, unless one of the parties insists on it.

The document can be compiled independently. Lawyers can be involved in this case.

3 step. Signing a lease agreement. Transfer of non-residential real estate under the act of acceptance and transfer. This document is not mandatory, but it is better to make it. It should record the actual condition of the leased premises.

4 step. Collection of documents for registration of the contract in the USRN. The following documents are required for registration:

• application for registration;
• lease agreement in 3 copies;
• cadastral passport of non-residential property;
• tenant's passport;
• constituent documents of the organization (lessor): certificate of state registration, order on appointment as director;
• receipt for payment of state duty.

If only one party to the transaction applies to the USRN, then for an individual the amount of payments will be 2,000 rubles, for an organization - 22,000 rubles. If the appeal to the USRN is joint, then each party must pay half of the state duty: the tenant - 1000 rubles, the landlord -11000 rubles, since he is a legal entity.

5 step. Transfer of documents to USRN. Checking the correctness and authenticity of papers by the public service.

6 step. Issuance of documents on registration in the USRN. Each party will be issued a lease agreement with a record of state registration.

How to rent a room from an individual?

You can rent non-residential real estate from an individual. This requires familiarization with certain documentation.

Required documents:

1. passport of the owner of real estate;
2. certificate of ownership;
3. cadastral passport.

Action algorithm

To rent property from an individual, you must go through all the same steps as for formalizing a lease with an organization.

1 step. Acquaintance with real estate documentation.

2 step. Preparation of contract. It must also be drawn up with the inclusion of all essential conditions in it. Only an individual will act as a lessor.

3 step. Vision of the contract. Drawing up and signing the act of acceptance and transfer of non-residential premises.

4 step. Documents for registration in the USRN:

• application for registration;
• tenant's passport;
• lessor's passport;
• consent of the spouse to lease the property (if the landlord is married);
• certificate of ownership;
• cadastral passport;
• lease agreement;
• act of acceptance and transfer;
• payment with a state duty: if the documents are submitted by one party, then it pays a state duty in the amount of 2000 rubles. If both parties, then each pays 1000 rubles.

5 step. Submission of documentation to USRN. The registration period is 10 working days.

6 step. Obtaining documents confirming state registration.

Base of tenants of commercial real estate

In order to find a suitable room for renting it, you should study the offers provided on special sites on the Internet. Many of them are equipped with a convenient search service.

It is enough to enter such data as:

1. city;
2. district or district: most sites offer to specify the metro station (if it is a large city), you can also enter the name of the street (if there is a specific preference);
3. the type of real estate allows you to determine for what purposes the given premises are rented out: office, warehouse, trade, garage, production, household services;
4. cost: restrictions on the transaction price should also be introduced;
5. square.

Similar information can be found on real estate websites such as Bazametrov.ru, Comrent.ru, Arendator.ru and others.

It is enough to type commercial real estate tenant base in the search engine line. The choice is yours.

An individual can rent commercial real estate both from an organization and from the same citizen who owns non-residential premises.

To do this, you will need to collect documents, conclude a lease, sign an act of acceptance and transfer, then register the transaction in the USRN by paying the state duty.

If an organization rents premises from an individual (not an individual entrepreneur), then it is in relation to this individual lessor. That is, she must calculate personal income tax from income in the form of rent, withhold tax when paying income to an individual and transfer it to the budget (clause 2, article 226, article 228 of the Tax Code of the Russian Federation). It is impossible to shift the payment of personal income tax to the landlord himself - an individual cannot. And it does not matter what will be written in the lease agreement with an individual. In any case, the tenant - organization must pay personal income tax (Letter of the Ministry of Finance of Russia dated August 27, 2015 No. 03-04-05 / 49369).

VAT on rent

Personal income tax is charged on rent for each payment of income to an individual according to the following formula:

The tax rate is equal to:

• if the landlord is a resident of the Russian Federation - 13%;
• if the landlord is a non-resident of the Russian Federation - 30%.

And to an individual, the rent is transferred minus the amount of tax withheld.

Payment of personal income tax to the budget

The tax withheld by the organization is transferred to the budget no later than the day following the day the rent is paid to the individual (clause 6, article 226 of the Tax Code of the Russian Federation).

BCC for personal income tax when renting - 182 1 01 02010 01 1000 110. That is, the same as when transferring personal income tax for employees of the organization.

Reporting when renting from an individual

For a lessor-individual, you need to create a separate tax register for personal income tax and at the end of the year, in the general manner, submit a 2-personal income tax certificate to the Federal Tax Service Inspectorate. It must reflect income in the form of rent, the amount calculated, withheld and transferred to the personal income tax budget.

The income code in 2-NDFL when renting from an individual is 1400.

In addition, information on the individual lessor is included in the quarterly report 6-NDFL.

Insurance premiums when renting premises from an individual

The amount of rent paid to an individual is not subject to insurance contributions to the PFR, FSS and FFOMS (