27 июля 2020
Екатерина Уцына
Vladitto / Depositphotos.com
Налоговая служба провела камеральную проверку декларации по налогу на имущество организаций и установила необоснованное занижение налоговой базы. Организация определила ее в соответствии с нормами налогового законодательства, посчитав долю кадастровой стоимости здания, где находятся помещения, соответствующей доле, которую они составляют в общей площади здания (п. 6 ст. 378.2 Налогового кодекса). Посчитав такую методику определения налоговой базы неправильной в данном случае, проверяющие доначислили компании налог на имущество организаций и пени по нему.
Не согласившись с позицией налоговых инспекторов, налогоплательщик обратился с жалобой в вышестоящий налоговый орган. Организация указала, что прменила такой метод расчета налоговой базы потому, что суммарная кадастровая стоимость принадлежащих ему помещений в 2018 году превысила кадастровую стоимость здания, в котором они расположены. Поэтому компания посчитала, что корректно определила базу по налогу на имущество организаций.
ФНС России, рассмотрев материалы спора, оставила жалобу налогоплательщика без удовлетворения. Она установила, что в 2018 году кадастровая стоимость спорных помещений была определена в соответствии с российским законодательством. А значит, база по налогу на имущество организаций уже не может определяться как доля кадастровой стоимости здания, где находятся эти объекты. Такой порядок может применяться только в тех случаях, когда кадастровая стоимость помещения, расположенного в здании, законодательно не определена.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Текст этого решения, а также решений по другим спорам можно найти в рубрике «Решения по жалобам» на официальном сайте ФНС России.
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