It became known whether religious organizations pay land tax in the event of transferring property for rent.
The Main Department of the State Tax Service in Ivano-Frankivsk region reminded of the rules for taxation of land plots used by religious organizations.
According to the Tax Code of Ukraine (clause 14.1 of article 14 of the Tax Code of Ukraine), the payment for land is a component of property tax and is levied in the form of land tax or rent. It is paid by land owners and permanent land users.
Benefit for religious organizations
In accordance with clause 283.1.8 of article 283 of the Tax Code of Ukraine, land plots provided for the construction and maintenance of religious and auxiliary structures necessary for the activities of religious organizations, the charters of which are registered in accordance with the established procedure, are exempt from taxation.
When the benefit is not valid
If a religious organization leases a land plot or buildings (or parts thereof), the benefit is canceled. According to clause 284.3 of Article 284 of the Civil Code of Ukraine, in such a case, land tax is paid on general terms. In addition, according to clause 287.7 of Article 287 of the Civil Code of Ukraine, in the case of transferring property for lease, the tax is calculated from the date of conclusion of the contract and covers not only the object itself, but also the adjacent territory.
Conclusion
Therefore, even using the tax benefit, religious organizations, in the case of leasing land plots or buildings, are obliged to pay land tax for these areas on general terms.
