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Rent non-residential premises near the city. Lease of municipal non-residential premises

Rent municipal non-residential premises at the city administration it is one of the best solutions for entrepreneurs and companies looking to rent property for their business. During a crisis, this step will allow you to rent a room from a reliable landlord at an affordable cost. What features exist when renting non-residential premises near the city?

Features of the legislation

Property owned by the city administration may be transferred to the tenant on the basis of tenders or auctions. Federal Law No. 135 of July 26, 2006 "On Protection of Competition" establishes the procedure for conducting tenders and other features.

According to the legislation, auctions are held by the lessor of municipal property. The following structures can act as a lessor:

committee of property relations of the city administration, if the property is included in the treasury of this municipality;
unitary enterprises and municipal institutions, if the property is assigned to them on the basis of economic management or operational management.

To rent a municipal building, you need to go to the official auction site at www.torgi.gov.ru. All notices about the beginning of auctions and bidding are posted here. According to the law, the notification must be placed no later than 20 days before the deadline for submitting applications for participation.

Those entrepreneurs and companies that plan to participate in the auction must submit an application within the prescribed period. The Auction Organization Commission will review the application and decide whether the participant can be admitted to the auction. Further, he will be accepted to participate if he has provided all the necessary information. Only the participant who made the most advantageous offer can be recognized as a winner.

Within 10 days after the end of the auction, the administration will conclude a lease agreement with the winner of the auction. Results are posted on the website.

Benefits of renting from the city

Renting a room from the city administration has the following advantages:

the ability to quickly start a business;
the ability to reduce costs, freeing up funds for business development;
quick selection of premises if the company needs additional offices;
if the business incurs losses, the problem with the distribution of property between the founders can be avoided if there is real estate;
competitive cost;
location of facilities in areas with developed infrastructure;
the possibility of subsequent redemption of the leased object;
a transparent scheme for transferring an object on a leasehold basis.

As a result, the lease of a non-residential property from the city authorities provides an opportunity to start a business, having received premises below the market value. And if an additional office is required, this will avoid the high costs of acquiring it or renting it from a private company.

Non-residential property of the city administration can be provided for temporary use not only to legal entities, but also to private citizens. The administration can provide objects that do not belong to the property Russian Federation. All issues related to the lease and purchase of municipal premises are under the jurisdiction of the Property Management Committee, located under each administration.

You can rent the following from the city administration:

administrative building;
stock;
office space.

If necessary, even a land plot can be rented from the administration.

Today, more than 70% of real estate belongs to the category of municipal objects. This leads to the fact that municipal authorities become practically monopoly players in the non-residential property rental market.

Where to find property for rent?

All objects available for rent are on the website of the local administration. You can view the list and see the conditions under which they are put up for auction. You can rent non-residential premises directly from the city. Sublease from the tenant is not allowed in this case.

If you need specific room, you need to find out who owns it. If it turns out that it is not rented and its owner is not a commercial company or an individual, you must contact the local administration. You can also refer to the site of the administration, where there is a list of all objects belonging to it. If the object is already up for auction, you will find it on the auction site.

A lease agreement is concluded between the city administration and the landlord. As a rule, it is issued with the winning bidder. But there is an exception when the order to transfer property for rent is issued by the head of administration.

The contract should contain the main sections, like any other lease agreement. It details the name of the organizations or individuals that have entered into the contract. The document describes in detail the object that acts as the subject of the contract. You must specify the detailed address of the location, area, floor and other characteristics of the object. If this is not done, the contract cannot be considered valid.

The rights and obligations of the parties are specified in detail. Special meaning this section acquires if the condition of the lease specifies the need for cosmetic or major repairs.

The cost and payment terms section should contain information about the exact rent and payment date. This is important, because without this information the contract is considered free of charge. And in accordance with the Civil Code of the Russian Federation, a lease agreement is drawn up only on a reimbursable basis.

Termination of the contract by the administration

The administration may terminate the contract if there are violations of the requirements of the law and the terms of the contract. There are the following typical grounds for termination of contractual relations:

Late payment. If more than 2 times in a row delays in payments were allowed, the administration may terminate the contract. The terms of the agreement may provide that even a single violation of payment will be sufficient grounds for terminating the contract.
Failure to use the premises or use it for other purposes. So, the contract can be terminated if, instead of an office, the tenant organized a retail space.
Violation of the established conditions for the use of property. This may be a major overhaul or redevelopment without the consent of the administration.
Refusal to overhaul, if it is a mandatory condition of the lease agreement.

There are situations when the administration terminates the contract if it plans to use the premises for other purposes. One of the typical reasons is the use of the premises for social needs. In this case, the city will reimburse the tenant for damages.

Thus, the conclusion of a lease agreement for non-residential premises with the city authorities has its advantages. Such an object is on average cheaper and at the same time can have a favorable location. But there are also risks associated with the possibility of terminating the agreement.

Artem Temirov, co-founder of the Cherny cooperative

- Now we exist in the format of a coffee corner in the Tsiolkovsky bookstore, and we all have to move out before December 1, as the building is closed for reconstruction. We decided to look for a room for a full-fledged coffee shop with seats. So, after three weeks of searching, we realized that on the market a huge number of premises are subleased from the city. That is, the premises themselves belong to the city, someone rents them for a penny, and then subleases them at a market price.

And without stopping our search through the usual channels (CIAN, real estate agencies), we decided to find out how to rent a room near the city. It became clear that auctions were common practice. Auctions are held monthly, you can participate in them. But we realized that we do not have many chances to win these auctions, because we are too young a project (we are only six months old) plus we do not have much money to compete for the right to rent good premises with companies that exist on the market a long time ago.

But we also found out that it is possible to rent a space near the city without bidding. However, we did not find the answer to the question of how to do this. We just realized that this is possible only for entrepreneurs whose activities are included in the list of priority activities, and we meet these criteria, since one of the priority activities is youth entrepreneurship.

We called the property department to find out more about this. We were transferred from official to official several times, eventually we submitted an official written appeal to the department. We were given a sheet with the number of the appeal, and also indicated that the answer would be given within 30 days.

Since we do not really trust the officials and the entire bureaucratic machine, we were afraid that it could take forever or that a reply would come, and not a full-fledged answer, and therefore we decided to back up the whole thing with at least some media coverage. Wrote social media post.

There were a lot of reposts on Facebook, and the property department commented under our post that we would get a response “no later than the deadline; and for sure, the number of reposts of your letter does not affect the quality of the department’s work and the regulated response time.”

The officials also asked us to inform them about the result. So now we call the property department once a week and ask about the fate of our appeal. As soon as the answer comes, we will post it on social networks.

Konstantin Pozdnyakov,Deputy General Director of the State Budgetary Institution "Small Business of Moscow"

- Representatives of small and medium-sized businesses in Moscow have the right to preferential purchase of premises with an area of up to 1 thousand square meters. They can take advantage of this opportunity if they have rented the site for at least two years and if there is no outstanding rent and penalties on the date of application. At the same time, it is possible to pay in installments over a period of three years.

For all small businesses that rent premises from the city with an area of up to 300 sq. m (and the lease agreement was concluded without bidding), for 2014 the minimum rate is set at 3,500 rubles. for 1 sq. m per year.

If you are a small business, rent a space over 300 sq. m and carry out activities in the fields of health, education, social shopping, social catering, consumer services, physical education, sports, culture, manufacturing and handicrafts, you can get support. To do this, you need to send an application to the commission on the application of the minimum rental rate for 2014 before December 1, 2013.

This also applies to small businesses that use the labor of people with disabilities. The condition is that the average number of disabled people should be at least 50%, and their share in the wage fund should be at least 25%. At the same time, the applicant, in accordance with the established procedure, must be included in the register of small businesses, must use the object for its intended purpose, and must not have debts.

If you have any difficulties, you can consult with the specialists of the State Budgetary Institution "Small Business of Moscow", contacts are available on the website www.mbm.ru

Premises and buildings owned by the city of Moscow are leased out following an auction. The entrepreneur needs:

1. Select a room from the list of objects put up for auction on the official website of the city property department - www.dgi.mos.ru (owner of the objects) or on the website of the tender committee - tender.mos.ru (organizer of the auction).

2. Timely submit an application for participation in the auction (tender committee).

3. Pay the deposit (the amount is indicated in the auction documentation).

4. Take part in the auction.

5. Entrepreneurs can inspect any premises/building put up for auction. To do this, you must submit an application to the tender committee to inspect the object.

Low and constant rental rates, the ability to buy real estate, preferential programs - these are just the key advantages of Moscow. The number of tenants near the city is growing every year: for example, compared to 2016, in 2017 they were able to get real estate for favorable conditions 10% more entrepreneurs. In total, almost 6,000 property and land auctions were held last year. In 2018, tenants will continue to operate all programs that allow them to significantly save on rent and seek the redemption of urban real estate. Do not miss the chance to get a room with a rental rate significantly below the market! Our article with a step-by-step analysis of the rental process and expert comments will help you understand the features of the auction.

Step one: choosing a property

The objects that are available for rent from DGI can be viewed on the website: https://investmoscow.ru/tenders or https://www.mos.ru/tender/function/zem-imush-torg/edinyy_spisok_torgov/. There are convenient filters to find non-residential premises in the right area, the right area, with a specific purpose.

Important: Evaluate not only the premises, but also the conditions of the auction: what are the deadlines for accepting applications for participation, what is the size of the deposit. Download the lot documentation, read the lease agreement. Mark such important factors as the possibility of subleasing real estate, assignment of claims, early termination of the contract, etc.

Some entrepreneurs think they are buying a "pig in a poke" by signing an agreement with DGI. As a lawyer who has been working in the real estate market for many years, I hasten to destroy this stereotype. On the contrary, all documentation on the object is presented in the public domain, starting from an extract from the USRN and ending with a technical passport from the BTI. Objects are exhibited with a large number of photographs. Moreover: auction participants can agree on a personal inspection of the premises: for this, you need to submit an application on the website at least two days before the start of the auction https://investmoscow.ru/tenders.

Step Two: Registering on the Bidding Site and Submitting an Application

Entrepreneurs who participate in the auction for the first time must go through the registration procedure on the site. To do this, you will need to pass accreditation, install certificates and a cryptographic information protection system on your PC. Entrepreneurs will need an electronic signature. We recommend that you start the registration process at least a week before the deadline for accepting applications for the auction you are interested in.

If the legal entity is already registered, then you only need to submit an application for participation in the auction. Moreover, you will additionally need:

Provide documents - an extract from the Unified State Register of Legal Entities or EGRIP, copies of constituent documents and an extract from the authorized body that it approves the transaction. You also need documents confirming the authority of the person participating in the auction.
Make a deposit - its amount is indicated in the documentation for the auction. The payment document with the bank's mark on the payment is attached to the application. The receipt must indicate the lot number, date of the auction, address and total area premises, the size of the deposit.

Important: why can an application for participation in the auction be rejected?

There are very few reasons why entrepreneurs are not allowed to bid: this is a failure to make a deposit, an incomplete set of documents, a violation of the requirements for registration of auction documentation. Also, companies that are at the stage of bankruptcy or liquidation will be excluded from participation in the auction.

Step three: participation in the auction

At the appointed time, you must take part in the auction on the website of the site. Minimum price becomes the one that was indicated in the documentation for the lot. The auction step is also spelled out in the documents - as a rule, it is 0.2% of the lot amount. If within an hour the application is not interrupted, then the winner of the auction is the participant who offered the last amount. After the trading protocol is posted on the site, they are recognized as valid.

Important: What if you are the only bidder?

In this case, the auction is simply not held: the city will offer to conclude a direct lease agreement on the terms published in the lot documentation.

Yakushev Anton, lawyer RFI consult

Before taking part in the auction, it is necessary to assess the risks. So, the amount of the deposit is not returned to the entrepreneur if he was the only participant admitted to the auction or made the maximum bid, but refused to sign the protocol or lease agreement.

Step Four: Concluding a Contract

Between 10 and 20 days after the end of the auction, the entrepreneur must arrive at the Department of City Property of Moscow to sign a contract for the lease of non-residential premises. At the same time, he must comply with all the requirements for documentation and deposit. The contract cannot be changed unilaterally by either party. If the participant who won the first place avoids signing the contract, then instead of him, the DGI can offer a lease to the entrepreneurs who offered the second and third amount from the end.

Yakushev Anton, lawyer RFI consult

Despite the simplicity of the procedure for renting non-residential premises from the Department of Property of the City of Moscow, there are quite a few pitfalls that entrepreneurs do not know about. For example, it is difficult to objectively assess the value of a business premises and understand how much it makes sense to raise rates. Problems may arise when collecting documents, registering on the site for auctions, participating in auctions. Finally, it is very important that the lawyer analyze the lease agreement and highlight all the pros and cons of this proposal.

Our clients are always satisfied with cooperation with RFI consult, as we provide turnkey services - from selecting premises according to the customer's parameters and collecting documents for participation in DGI preferential programs and ending with signing an agreement with the Moscow Property Department. Customers receive real estate on a long-term lease with the best rate.

Lease of state property by institutions

In the Russian Federation, as you know, private, state, municipal and other forms of ownership are recognized. In accordance with civil law, state property in the Russian Federation is property owned by the Russian Federation (federal property) and property owned by the constituent entities of the Russian Federation.

We will talk about the leasing of state property by institutions in this article.

It should be noted that legal entities are created in the form of commercial and non-profit organizations, and if commercial organizations pursue profit making as the main goal of their activities, then non-profit organizations do not have profit making as the goal of their activities and do not distribute the profits among the participants.

A non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature is recognized as an institution. An institution, in accordance with Article 120 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), can be created by a citizen or legal entity, the so-called private institution, or by the Russian Federation, a constituent entity of the Russian Federation, a municipality, respectively, such institutions are state and municipal.

Let us remind readers that on January 1, 2011, Federal Law No. 83-FZ dated May 8, 2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions” came into force (hereinafter - Law No. 83-FZ).

In accordance with Article 6 of the said Law, now all state and municipal institutions are divided into three types: autonomous, budgetary, state.

The legal status of autonomous institutions is determined by the Federal Law of November 3, 2006 No. 174-FZ "On Autonomous Institutions" (hereinafter - Law No. 174-FZ).

Features of the legal status of budgetary institutions are established by Article 9.2, which supplemented the Federal Law of January 12, 1996 No. 7-FZ “On Non-Commercial Organizations” (hereinafter - Law No. 7-FZ).

Features of the legal status of state institutions are established by Article 161 of the Budget Code of the Russian Federation (hereinafter referred to as the RF BC).

The procedure for concluding a lease agreement.

The legal relations of the parties when renting property are regulated by Chapter 34 "Rent" of the Civil Code of the Russian Federation. In accordance with Article 606 of the Civil Code of the Russian Federation, under a lease (property lease) agreement, the lessor (landlord) undertakes to provide the tenant (tenant) with property for a fee for temporary possession and use or for temporary use. The right to lease property belongs to its owner. In addition, lessors can also be persons authorized by law or the owner to lease property.

A lease agreement for state property can be concluded bilaterally, that is, between the owner of state property (the lessor) and the lessee, or between the balance holder (a specific institution or enterprise) of the property, which provides operational management, and the lessee, but in this case the balance holder is the lessor.

A lease agreement can also be concluded in a tripartite manner, that is, between the lessor - the owner of state property, the balance holder of the property (a specific institution or enterprise) and the tenant.

Note!

The institution can conclude a lease agreement providing for the transfer of ownership and (or) use rights in relation to state property assigned to a state (municipal) budgetary and state institution on the basis of the right of operational management only if a tender or auction is held. Such a requirement is established by paragraph 3 of Article 17.1 of the Federal Law of July 26, 2006 No. 135-FZ "On Protection of Competition" (hereinafter - the Law "On Protection of Competition").

Rules for holding tenders or auctions for the right to conclude lease agreements, gratuitous use agreements, agreements trust management property, other agreements providing for the transfer of ownership and (or) use rights in relation to state or municipal property, approved by the Order of the Federal Antimonopoly Service dated February 10, 2010 No. 67 “On the procedure for holding tenders or auctions for the right to conclude lease agreements, agreements for gratuitous use, agreements on trust management of property, other agreements providing for the transfer of ownership and (or) use rights in relation to state or municipal property, and a list of types of property in respect of which the conclusion of these agreements can be carried out by bidding in the form of an auction.

It should be noted that state (municipal) budgetary and state-owned institutions that have been granted the rights to own and (or) use a room, building, structure or structure may transfer such rights in relation to part or parts of the room, building, structure or structure to third parties with the consent of the owner no contests or auctions. At the same time, the total area of the transferred part or parts of the premises, building, structure or structure may not exceed ten percent of the area of the premises, building, structure or structure, the rights to which are granted to the institution, and be more than twenty square meters, which follows from paragraph 4 of Article 17.1 Law "On Protection of Competition".

How are rental payments for leased state property taken into account by institutions for tax purposes?

The procedure for taxation of income received from the lease of state property will be different depending on which lease agreement is concluded by the institution - bilateral or tripartite.

Let's consider both options.

Bilateral agreement.

Budgetary and state institutions that receive income from entrepreneurial and other income-generating activities are taxpayers of corporate income tax and determine the tax base for this tax in the manner prescribed by Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). ).

Let us recall that from January 1, 2011 Article 321.1 of the Tax Code of the Russian Federation, which regulates the specifics of tax accounting by budgetary institutions, has become invalid.

Consequently, now budgetary institutions are required to calculate and pay income tax in accordance with the generally established procedure in accordance with Chapter 25 of the Tax Code of the Russian Federation.

The tax base for corporate income tax is determined in accordance with Article 274 of the Tax Code of the Russian Federation. For the purposes of taxation of profits, the tax base is the monetary expression of profits subject to taxation. According to Article 247 of the Tax Code of the Russian Federation, profit for Russian organizations is recognized as income received, reduced by the amount of expenses incurred, determined in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Funds received from the lease of property, on the basis of paragraph 4 of Article 250 of the Tax Code of the Russian Federation, are included in non-operating income, and, therefore, are subject to accounting by budgetary and state institutions when determining the tax base for corporate income tax. This is stated in the Letter of the Ministry of Finance of the Russian Federation of January 11, 2010 No. 03-03-06 / 4/1, as well as in the Resolution of the Federal Antimonopoly Service of the North Caucasus District of March 10, 2010 in case No. A32-447 / 2008-13 / 10 -56/182-2009-29/272.

The date of receipt of income from the lease of property is determined as of the last day of the reporting period (subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation).

The object of taxation with value added tax (hereinafter referred to as VAT) is the sale of goods (works, services) on the territory of the Russian Federation, which is established by subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation.

The place of sale of works (services) on the basis of subparagraph 1 of paragraph 1 of Article 148 of the Tax Code of the Russian Federation is the territory of the Russian Federation, if the works (services) are directly related to real estate located on the territory of the Russian Federation. These services include, in particular, rental services.

Thus, the provision of state property for rent is subject to VAT taxation.

tripartite agreement.

In a tripartite agreement, the landlord, as noted above, is the owner of state property. Consequently, the rent goes to the budget, bypassing the accounts of the institution or enterprise - the balance holder of the state property leased, on the basis of which this institution cannot be a payer of income tax in relation to the income received from the lease of state property.

As we have already said, the provision of property for rent is subject to VAT. On the basis of paragraph 3 of Article 161 of the Tax Code of the Russian Federation, when federal property, property of constituent entities of the Russian Federation and municipal property are leased on the territory of the Russian Federation by state authorities and administrations, local governments and state institutions, the tax base is determined as the amount of rent, including tax.

In this case, the tax base is determined by the tax agent separately for each leased property.

Recall that tax agents are persons who, according to the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation, which follows from paragraph 1 of Article 24 of the Tax Code of the Russian Federation.

In this case, the tenants of the said property are recognized as tax agents, therefore they are obliged to calculate, withhold from the income paid to the lessor, and pay the appropriate amount of VAT to the budget, which they can subsequently deduct (paragraph 3 of Article 171 of the Tax Code of the Russian Federation).

It should be noted that until January 1, 2011, a tenant was recognized as a VAT tax agent only if the landlord of real estate (buildings, structures, etc.) was a state body or local government (paragraph 3 of Article 161 of the Tax Code of the Russian Federation).

From January 1, 2011, the lessee is recognized as a VAT tax agent if the lessor is both a state body or a local self-government body, and a state institution (paragraph 3 of Article 161 of the Tax Code of the Russian Federation).

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