27 июня 2019
fantazista / Depositphotos.com
С 2019 года п. 17.1 ст. 217 Налогового кодекса, освобождающий от налогообложения НДФЛ доходы от продажи имущества, распространяется не только на резидентов РФ (как ранее), но и на налогоплательщиков, не признаваемых таковыми (письмо Минфина России от 4 июня 2019 г. № 03-04-05/40703).
С 15 апреля 2019 года это правило уточнено. Рассматриваемые положения применяются физическими лицами – нерезидентами РФ вне зависимости от даты приобретения имущества. Главное условие – объект находился в собственности налогоплательщика в течение минимального предельного срока владения и более.
Источник: zakonia.ru
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