Капитальные вложения в арендованный объект

Капитальные вложения в арендованный объект

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Капитальные вложения в арендованный объект
22.09.2017

Минфин РФ в своем письме от 08.09.2017 N 03-05-05-01/57901 разъяснил, осуществляется ли уплата налога на имущество организаций арендатором, который произвел капитальные вложения в арендованные объекты недвижимости по месту нахождения своих подразделений, не имеющих отдельного баланса.

Ведомство отмечает, что по нормам ПБУ 6/01 «Учет основных средств», произведенные арендатором капитальные вложения в арендованный объект основных средств учитываются им до их выбытия в качестве основных средств.

Соответственно, капитальные вложения в виде неотделимых улучшений в арендованные объекты недвижимости, учтенные в качестве ОС арендатора, подлежат налогообложению налогом на имущество организаций до их выбытия в рамках договора аренды.

Таким образом, если на арендованном объекте недвижимости по местонахождению обособленного подразделения без отдельного баланса организацией произведены капитальные вложения, то налог на имущество в отношении стоимости этих улучшений уплачивается по месту учета головной организации.

Налоговая декларация (расчеты) также представляется по месту нахождения организации (месту государственной регистрации).

Подробнее: https://buh.ru/news/uchet_nalogi/60302/

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