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
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
- 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.
- 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.
- 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:
- passport of the owner of real estate;
- certificate of ownership;
- 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 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:
- city;
- 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);
- 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;
- cost: restrictions on the transaction price should also be introduced;
- area.
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 agreement, sign an act of acceptance and transfer, then register the transaction in the USRN by paying the state duty.
IMPORTANT: The new law is an experiment that is valid only in 4 regions: Moscow, Moscow region, Kaluga region, Republic of Tatarstan.
This regime allows you to rent an apartment legally and pay a tax of 4-6%, which is generally more profitable both for paying personal income tax and for the activities of individual entrepreneurs using the simplified taxation system (STS).
According to the new law, the acceptance of non-cash payments must be registered using the application of the Federal Tax Service “My Tax”. It will be free to download and install on your smartphone after January 1, 2019. Also, similar functions will be available on special Internet sites and services, the list of which will be published by the Federal Tax Service.
For non-cash payments (as well as for cash) it is necessary to generate a check in electronic form, which must be sent by e-mail to the payer.
Banks can also offer automatic check generation services when funds are received on a specific card or account. If you use such a bank service, it is necessary to specify this particular card/account in the lease / lease agreement for crediting payments.
Accepting payment without issuing a check is a violation. A check for non-cash payments must be generated no later than the 9th day of the next month (after the month in which the payment was received).
Since the acceptance of cash payments is processed for the self-employed in such a special way, it is necessary to amend the existing contracts.
When concluding new contracts, special forms for self-employed landlords should be used. In the case of renting an apartment to a legal entity, it is important that the payer is not a tax agent (as is usually the case when renting from an individual) - he does not withhold personal income tax, but the landlord-individual pays the VAT tax for himself.
Please note: it is important to indicate in the contract to which details the electronic check is sent.
All the features of the activities of self-employed landlords are described in detail in our new guide “Self-Employed Landlord”, which was released in December 2018. We plan to update it regularly and provide it to our customers.
Receipt of rent through the bank account of an individual
An individual can receive money to his account from the tenant by transfer or by depositing to his account or card. This may be a transfer made by another organization from its own account, a transfer of an individual from its own account, or a transfer of an individual without opening an account.
For a cashless transfer, the tenant will need Bank details, which can be indicated in the contract or reported in a separate (preferably official, signed and stamped) letter. These include: full name, TIN (optional), account number, BIC of the bank, name of the bank, correspondent account number of the bank, division of the Central Bank (in which the correspondent account is opened).
When making a transfer from the payer, that is, from the tenant, his bank will most likely withhold a commission. This commission is paid by the tenant and must not reduce the amount of the rent. The purpose of the payment should indicate “Under the lease agreement No. XX dated DD.MM.YYYY for the month YYYY”. IMPORTANT: an individual tenant can directly contact the Lessor's Bank and deposit money into his account (by account number) or to his card (by card number). For example, this method is convenient in a bank that has many branches.
Also, the tenant can make a transfer from his card to the landlord's card or deposit money through the bank's payment terminal to the account or card of the landlord. Check if your bank provides such services and let the tenant know. However, when transferring a card-card from a tenant, a non-symbolic commission may be charged, and the amount of one operation when depositing through a terminal is now limited to 15,000 rubles. If you need to deposit more, you will have to perform several operations, and the bank may impose a limit on replenishment through one device. Perhaps in the future there will be other payment methods - for example, through a network of terminals.
When submitting a tax return (personal income tax-3), we recommend that you receive an extract from the IP bank account for the past year at your bank or via the Internet bank. If technically possible, we recommend that you also obtain an extract on transactions with a specific payer (tenant).
Receipt of rent through the bank account of the Individual Entrepreneur
An individual entrepreneur can receive money to his account from a tenant only in the form of a transfer. This may be a transfer made by another organization from its own account, a transfer of an individual from its own account, or a transfer of an individual without opening an account. Perhaps in the future there will be other payment methods - for example, through a network of terminals or through an ATM. For a wire transfer, the tenant will need bank details that can be specified in the contract or reported in a separate (preferably official, signed and stamped) letter. These include: the name of the individual entrepreneur (for example, Individual Entrepreneur Petrov Petr Petrovich), TIN of the individual entrepreneur, account number of the individual entrepreneur, BIC of the bank, bank name, correspondent account number of the bank, division of the Central Bank (in which the correspondent account is opened).
IMPORTANT: the tenant cannot come to your bank and deposit money into your account. Even if he comes to your bank where he does not have an account, he must make the transfer without opening an account.
When making a transfer from the payer, that is, from the tenant, his bank will most likely withhold a commission. This commission is paid by the tenant and must not reduce the amount of the rent.
IMPORTANT: when making a payment, the payer must indicate “Individual entrepreneur Petrov Petr Petrovich”, and not just “Petrov Petr Petrovich”. Unfortunately, for this reason, there were precedents for non-crediting of funds.
When an organization (legal entity) needs to rent an apartment for its employee, they often conclude residential lease agreement. It should be noted that an apartment lease agreement is concluded if the organization (firm) is the “tenant” of the apartment, i.e. entity. In this case, it is impossible to conclude a contract of employment, because an employer is a natural person, in other words, a person. Sometimes you have to face the opinion that there is no difference in what contract to conclude - hire or lease. But, The Civil Code of the Russian Federation establishes differences and clearly defines both the contract of employment and the lease agreement in Art. 671. Moreover, the rental of housing is even allocated in the Civil Code in a separate chapter (Chapter 35 of the Civil Code).
In a general sense, a housing lease is still a looser contract. Such an agreement is undoubtedly beneficial for the owner, because. there are no strict termination requirements for the lease agreement, such as the Civil Code imposes on residential lease agreements. In the contract for the lease of apartments (residential premises), the parties are free to determine the conditions for terminating the contract, as well as other significant conditions.
The contract for renting an apartment has a number of differences for the homeowner:
- Firstly, the owner needs to understand that under the lease agreement the legal entity is responsible, i.e. an organization renting an apartment, which, by the way, is a positive factor for the owner.
- Almost all clauses of the contract will look different, although all the same requirements of the LCD regarding living standards will apply. And the same recommendation remains - to conclude an agreement for a period of less than a year.
- In the terms of the contract, or in the annex, it is recommended to fix the right of the owner to coordinate (allow) the tenants to move into the apartment. In our conditions, the owner is advised to know and understand how many who live in his apartment, and to be confident in the proper use of housing by the tenant organization.
- An organization renting a dwelling from the owner - an individual, is a tax agent in relation to him. This means that the legal entity - the tenant must calculate and pay personal income tax (PIT) - 13% of the amount specified in the contract. The tax period is a year. In order to avoid discrepancies and possible problems, it is necessary to provide the organization with the passport data of the owner, the data of the property registration certificate, a copy of the contract of sale (or other basis), the TIN of the lessor (owner), as well as the insurance certificate number when concluding the contract. The owner must write a statement "on the calculation and deduction of personal income tax" addressed to the director or ch. accountant of the organization, and after the tax period, obtain a certificate of 2NDFL from the tenant in order to be sure that the tax has been paid. It should be recalled that the owner of the apartment is paid the amount after withholding personal income tax by the tax agent. Those. if the amount of the rent is specified in the contract, for example, 10,000 rubles per month, the amount of 10,000-13% = 8,700 rubles is transferred to the owner's account.
- One of the difficulties that arise when an organization rents an apartment is the issue of paying payments for individual meters - water, electricity, telephone, Internet, etc., that is, those payments that are usually paid by the tenant under an apartment rental agreement (utility payments). Accounting is sometimes uncomfortable when there are payments that vary from month to month. This point can be taken into account in a residential lease agreement by determining a certain limited amount within which tenants spend the resources received from meters.
From the above, it is clear that a residential lease agreement is significantly different from a rental agreement. And so that “pitfalls” do not surface, and there is no misunderstanding in the relationship between the tenant and the landlord, it is necessary to take a serious approach to concluding an apartment lease agreement, if necessary, get advice from a competent realtor. Specialists AN "Arenda-PRO" will carry out explanatory work with the owners of apartments, and also, if necessary, will provide advice to the company's accountant.
in a person acting on the basis of , hereinafter referred to as " landlord”, on the one hand, and in the person acting on the basis of , hereinafter referred to as “ Tenant”, on the other hand, hereinafter referred to as the “Parties”, have concluded this agreement, hereinafter “ Treaty" about the following:
1. THE SUBJECT OF THE AGREEMENT
1.1. The lease agreement is concluded for a minimum period of 3 months. The Lessor leases the property to the Lessee for a period of months (website located at: ) for use in order to carry out its statutory tasks.
1.2. Site rent is paid monthly.
1.3. The Lessee has the right to buy out the leased site, by agreement with the Lessor.
1.4. The Lessor has the right to increase the cost of rent in case of an increase in the volume of work, by agreement with the Lessee.
1.5. The Lessor has the right to establish a separate fee for website promotion, by agreement with the Lessee.
1.6. The Landlord and the Tenant can develop individual terms of the site lease agreement.
2. OBLIGATIONS OF THE PARTIES
2.1. The tenant undertakes:
- use the site for its intended purpose specified in clause 1 of the agreement, as well as in accordance with other terms of the agreement;
- maintain the leased site in full serviceability and working condition until it is handed over to the Lessor on the acceptance certificate;
- to make at its own expense changes, additions to the leased site by the lessor, without involving third companies;
- notify the Lessor in writing not later than for the upcoming return of the leased site, both in connection with the expiration of the contract, and in case of early return, and after the termination of this contract, hand over the site to the Lessor according to the act, taking into account the changes made (agreed with the lessor);
- on a leased site, you can not place links to other sites, change the code of pages, post information that is contrary to applicable law.
2.2. The landlord undertakes:
- after signing the agreement by the parties, within working days, provide the relevant website in good condition to the Tenant (after paying for the rent);
- make changes, additions to the site leased to the Lessee, for an agreed fee (if necessary);
- carry out site maintenance, its promotion in search engines, site advertising, for an agreed fee (if necessary);
3. PAYMENTS AND PAYMENTS UNDER THE CONTRACT
3.1. For the lease of the property specified in paragraph 1 of this agreement, the Lessee transfers to the Lessor a fee in the amount of rubles per month. The accrual and payment of the amounts due to the Lessor is made monthly, for each month in advance.
4. EARLY TERMINATION OF THE AGREEMENT
4.1. The Agreement may be terminated early at the initiative of the Lessor, and the Lessee is obliged to return the site in the following cases:
- if the Tenant uses the site (in whole or in part) not in accordance with this agreement;
- if the Tenant has not paid the rent within ;
- if the Tenant intentionally worsens the condition of the site.
4.2. The Agreement may be terminated early at the initiative of the Tenant in the following cases:
- if the Lessor interferes with the Lessee's activities in using the leased site, which does not contradict this agreement, the Charter of the enterprise and the Memorandum of Association on its creation and operation;
- if the site, due to circumstances for which the Lessee is not responsible, turns out to be in a state unsuitable for use.
5. EXTENSION OF THE CONTRACT
5.1. Upon the expiration of the term of the contract, the Lessee has a priority right to renew the contract, provided that he duly fulfills the obligations assumed under the lease contract.
5.2. In the absence of a statement by at least one of the parties on the termination or amendment of the contract at the end of the term, it is considered extended for the same period and on the same conditions that were provided for by the contract.
5.3. When extending the contract for a new term, its terms may be changed by agreement of the parties.
6. SPECIAL CONDITIONS
6.1. The tenant has the right:
- to sublease the site received under the contract;
- make improvements: changes, additions to the leased site in agreement with the landlord;
6.2. The Lessor has the right to place on the website leased to the Lessee a link to its website;
Very often, businessmen have to rent apartments, garages, boxes, parking lots and other real estate from individuals. At the same time, many questions arise: how to draw up a deal correctly, what taxes to pay, how to write off expenses, etc. There are so many of them that we decided to release a small educational program on this topic, having considered the entire rental process in stages.
Renting real estate from an ordinary person is almost no different from renting from entrepreneurs and organizations. The only caveat: you will have to withhold and transfer personal income tax from the income of the landlord.
The service will calculate the tax and prepare reports for business on the simplified tax system, UTII and patent. And it will also help to generate invoices, acts and invoices.
Draw up a real estate lease agreement
Describe in the contract:
- Subject of the contract: what property you rent, its address, area, cadastral number and other information that will help distinguish it from others.
- What rights are transferred under the contract. It can be only temporary use or even possession. If we are talking about premises for an office, both rights are transferred.
- Lease term. An agreement that is concluded for a year or more will have to be registered with Rosreestr. If the term of the contract is less than a year or not named at all, it is not necessary to register it.
- Amount and method of payment of rent.
- The rights and obligations of you and the landlord.
Before signing the contract, ask the landlord for a certificate of ownership or an extract from the state register. So you protect yourself and make sure that you are the owner of the premises.
Withhold income tax from rent
Each person pays personal income tax to the state on their income. If he receives income from an individual entrepreneur or LLC, then he does not pay personal income tax himself - the entrepreneur or organization becomes his tax agent. He considers, withholds and transfers personal income tax to the tax office. A common example: employees under an employment contract do not pay personal income tax themselves, the employer does this. And they receive a salary from which the tax has already been deducted. The same situation with rent. The landlord receives income from you, and if he is an ordinary person, you become his tax agent.
What should be done:
- Calculate and withhold personal income tax - 13% of income. For example, you wrote in the contract that you will pay 30 thousand rubles a month for rent. Of this amount, monthly transfer 3,900 rubles to the tax office, and 26,100 rubles to the landlord.
- Transfer personal income tax to the tax office. Do this no later than the next day after you paid the rent.
- Report on income tax. Once a quarter, submit a report 6-NDFL, once a year - 2-NDFL. Read about these reports in our articles: "How to fill out 2-personal income tax in 2017" and " How to prepare 6-personal income tax".
Important: you need to transfer personal income tax to the tax office at the place of registration of your company or individual entrepreneur.
You do not have to pay insurance premiums from the rent.
Take into account rent and utilities in the expenses of the simplified tax system
If you are on the simplified tax system "Income minus expenses", take into account the rent when calculating the tax. To confirm the expense, complete and save the documents:
- lease contract
- act of acceptance and transfer of premises
- documents that confirm that you have paid the rent
To account for utility bills in expenses, it is more convenient to include them in the rent. This can be done in two ways:
- As a fixed part of the rent. State it in the contract as follows: "The amount of the rent is 30,000 rubles and includes the cost of utilities consumed by the Tenant."
- Define fixed and variable parts. The variable will depend on the utilities consumed. State it in the contract as follows: “The rent consists of fixed and variable parts. The fixed part of the rent is 5,000 rubles per month. The variable part is the cost of utilities consumed by the Tenant during this period. The amount of utilities is determined according to the data of metering devices in the leased premises and is paid on the basis of copies of utility bills presented by the Lessor.
