home Spinning How to rent non-residential premises. All you need to know if you plan to rent non-residential premises

How to rent non-residential premises. All you need to know if you plan to rent non-residential premises

Many people own various non-residential properties that are not used for any purpose. The best opportunity is to rent them out, since under such conditions a constant and high income is provided. For this, the lessor can act as an individual, individual entrepreneur or business owner. The procedure for leasing non-residential premises must be carried out competently, for which formal contracts are drawn up with tenants. The need to pay taxes on the income received is taken into account.

Rules for the provision of objects for rent

Many property owners use this activity. Leasing non-residential premises allows you to receive high passive income. In this case, the lessor can be:

an individual who is the direct owner of the object, therefore he must have official documents for this property;
An individual entrepreneur who is specially registered with the Federal Tax Service to conduct this activity, and usually for payment of taxes is chosen by entrepreneurs of the USN, PSN or UTII, since through the use of simplified regimes it will not be difficult to calculate and pay tax, as well as submit a declaration;
a company represented by a legal entity, and enterprises can, like individual entrepreneurs, use simplified systems for calculating tax.

When drawing up a contract, any of the above owners take into account different nuances. If the lease of non-residential premises is carried out without official registration and registration of income with the Federal Tax Service, then this is an illegal activity for which the owners of the premises are held liable.

Rules for leasing objects to individuals

Private citizens can own different properties. They are used for various purposes such as:

office creation;
warehouse organization;
formation of a manufacturing enterprise;
creation of shops.

A citizen can act as a party to a lease. People must be the direct owners of the objects, therefore they must have the appropriate title documents and an extract from the USRN. The peculiarities of leasing non-residential premises by an individual include the following:

citizens must make an entry in Rosreestr in advance that the existing premises are non-residential, and technical and cadastral parameters must additionally be indicated;
if the premises are not registered in the cadastral register or are unaccounted for, then it is not allowed to officially transfer it for use to other persons;
leasing an object for use by companies or other citizens is a property transaction, therefore, a civil contract with the owner is certainly concluded;
so that the documentation is formalized and competently, the agreement is drawn up exclusively in writing, after which it is certified by a notary and registered with Rosreestr.

Often, an agreement is drawn up for a period not exceeding one year. Under such conditions, it is not required to register the document with Rosreestr.

What documents are required from an individual to conclude a transaction?

If the lease of non-residential premises is carried out by an individual, then the citizen must prepare certain documentation in advance. It includes the following papers:

passport of a citizen who is the owner of the premises;
certificate of ownership, which can be replaced by a new extract from the USRN, which indicates the direct owner of the object;
technical certificate;
other technical documents issued to the owner by BTI employees;
an extract from Rosreestr confirming that there are no encumbrances at the facility represented by arrest, bail or other restrictions.

It is allowed to involve a representative to participate in the transaction, but he must have a notarized power of attorney.

Are taxes paid by individuals?

Quite often, citizens who own real estate use this type of activity to earn money. Renting out non-residential premises brings people a fairly significant passive income.

If the agreement is registered with Rosreestr, then information from this institution is sent to the nearest branch of the Federal Tax Service to record the income of citizens. Therefore, renting out nat. persons of non-residential premises requires the calculation and payment of income tax.

To do this, it is required to annually submit a 3-NDFL declaration to the Federal Tax Service, which indicates all the income of a citizen from the lease of an object. Additionally, this document provides the correct amount of personal income tax. Therefore, 13% will have to be paid from the amounts received. Due to such a high tax burden, citizens often prefer to register an individual entrepreneur or open a company in order to significantly reduce the amount of the tax, since when using simplified regimes, the tax amount can be reduced to 6% of all income.

Nuances for individual entrepreneurs

Many citizens who are the owners of immovable objects that they prefer to lease, specifically open individual entrepreneurs for these purposes. In this case, they can use simplified regimes when calculating the amount of tax. Leasing of non-residential premises of an individual entrepreneur takes place taking into account the nuances:

the conclusion of a contract with tenants is necessarily recorded in an official agreement, which prescribes the duration of the contract, features of the property, the cost of rent and other important features;
if the term of the agreement exceeds a year, then the contract is registered with Rosreestr;
for the income received, taxes are paid by individual entrepreneurs, for which the entrepreneur can choose the patent system, the simplified tax system or UTII;
direct transfer of funds should be recorded, for which receipts are drawn up, but most often money is transferred to a current account, therefore, it is possible to prove the receipt of money using bank statements.

By using simplified tax systems, citizens are able to avoid paying a significant tax. Most often, when leasing non-residential premises, individual entrepreneurs choose UTII, since when using this tax, the same amount is paid quarterly. The tax in this case depends on the size of the premises, so it is not affected by the rental price.

The lease of non-residential premises of individual entrepreneurs must be officially carried out. Taxation depends on the chosen regime, but at the same time it is important not only to correctly calculate and pay taxes on time, but also to draw up the declarations necessary for employees of the Federal Tax Service.

What documents are required from individual entrepreneurs?

If the owner of non-residential real estate is an entrepreneur, then the following documents must be prepared to draw up a contract with the tenant:

certificate of registration and registration;
citizen's passport;
documents of title to the property;
technical papers for the object.

A correctly drawn up contract is certainly submitted to the Federal Tax Service together with a declaration, since it acts as a confirmation of the conduct of specific activities.

Specificity of leasing premises by companies

Often, various non-residential properties are owned not by individuals, but by enterprises. Firms often decide to lease non-residential premises. The procedure in this case has the following features:

the company may not be the owner of the object, as it can act as an intermediary;
a civil contract is drawn up with tenants, to which various documentation from the company is attached;
the organization must pay tax on the income received, which is calculated based on the applicable tax regime, and companies can combine several systems at once in order to save money on fees.

If the company is not the direct owner of the object, then it can sublease it. Under such conditions, it is required to obtain permission for this activity from the owner.

What documents are required from the company?

If the company is the lessor, then in order to draw up the contract, the company must prepare the documentation:

certificate from the Unified State Register of Legal Entities;
constituent documentation of the enterprise;
title papers for the object, confirming that the company really has the right to lease this premises;
if the object is subleased, then the company must have permission from the owner for such activities;
the founder who is the owner of the business can issue a power of attorney for his employee, as a result of which he has the appropriate authority to carry out the transaction.

Most often, firms with significant areas lease them, since they do not use them independently for any purpose. Renting out non-residential premises provides a significant passive income, so many firms resort to this method of earning money. When drawing up an agreement with a company, it is imperative to register it with Rosreestr.

Renting out of objects by the municipality

The administration of any city owns many different real estate objects, which can be residential or non-residential. In this case, the city authorities can decide on the need to lease these objects to direct users. Funds received from such activities will be directed to the local budget.

Under such conditions, it is required to follow the correct order of delivery of objects. For this, the nuances are taken into account:

to determine the tenant, an official auction is certainly held;
a lease is concluded with the tenderer who offers the highest rent;
tenders are held in the form of an auction, and individuals, individual entrepreneurs or organizations can take part in it;
to participate in the auction, you must submit a special application on the website of the regional administration;
only after registration, all participants are invited to the auction;
the deposit is paid by all applicants, represented by the entrance fee, and usually it is equal to 10% of the value of the object;
the rental price is calculated based on the cadastral price of the property;
if only one bidder is bidding, then no bidding will take place, so the bidder issues a lease without an auction.

The administration may provide an opportunity to draw up a contract for a long term exceeding 10 years.

Rules for drawing up a contract

Regardless of who is the landlord, it is important to correctly draw up a lease. It is with his help that the competent registration of a property transaction is carried out. The lease agreement for non-residential premises must contain the following information:

the place and date of its preparation are indicated;
the parties involved in the transaction are registered;
if the participants are individuals, then their full names, dates of birth and information from passports are registered;
if the tenant or lessor is a company, then its details are indicated;
the technical features of the property are prescribed, as well as the address of its location;
lists the conditions on the basis of which the property can be used;
the term and cost of the lease is indicated;
it is allowed to include a clause on the basis of which in the future the lessee will have the opportunity to redeem the property;
lists the rights and obligations of each party to the transaction;
the responsibility of the parties is indicated, since if they violate the clauses of the agreement for various reasons, then different sanctions or other measures of influence will be applied to them;
the conditions on the basis of which the contract can be terminated early are given;
lists the situations when you will have to go to court to resolve various conflict issues;
fit different force majeure circumstances in which the parties to the transaction must behave in a specific way.

This documentation is not required to be certified by a notary. With the help of this official document, the procedure for renting residential and non-residential premises is regulated. Documentation is prepared in triplicate, since one remains with the lessor, the second is handed over to the tenant, and the third is used for registration with Rosreestr. The contract comes into force only after registration. Renewal of the contract is allowed if there is an agreement between the parties. A sample contract is presented below.

Rules for drawing up an act of acceptance and transfer

As soon as an agreement is drawn up on the basis of which the lease of non-residential premises by an individual entrepreneur, individual or company is carried out, it is required to transfer the object to the tenant.

The transfer is carried out directly within the terms specified in the contract. For this, it is advisable to draw up an act of acceptance and transfer. A document is formed in the presence of third parties, confirming that the participants in the transaction are indeed bona fide and capable.

The document lists all the parameters of the existing property, which include:

condition of floor and wall coverings;
the presence of plumbing fixtures;
location and technical features of communications.

If there is furniture in the room, then it should be listed, and also indicate in what condition it is.

What tax regimes are used by the landlord?

Property owners who rent out real estate receive a certain income from this process, which is required to pay tax. Individuals pay 13% of all income. Due to such a high tax burden, landlords prefer to open an individual entrepreneur or a company. Different tax regimes can be selected for calculations:

USN. Under this regime, 6% of all cash receipts or 15% of net profit are paid. Local authorities may increase rates for office or retail real estate. The tax base is income for a year of work or profit from activities. Some regions are introducing incentives for small businesses. Additionally, due to tax transfers, the amount paid by entrepreneurs for themselves to the Pension Fund and other funds is reduced.
Patent for renting non-residential premises. This taxation system is considered the most beneficial for many entrepreneurs. Only IP patent can be applied. Leasing non-residential premises under such conditions does not require the preparation and submission of various reports to the Federal Tax Service. Therefore, it is enough only to initially acquire a patent at the optimal cost for a specific period of time. They can acquire a patent for an individual entrepreneur for different periods. Renting out non-residential premises using this regime is considered a profitable process.
OSNO. Rarely is this system chosen for renting out objects, since you have to pay a large amount of taxes and deal with accounting. Typically, this mode is used by firms that do not want to combine multiple systems.
UTII. Leasing of non-residential premises under this regime is usually chosen only if there is a small-sized object. If the room has a significant area, then it is more advisable to choose the USN or patent. When calculating UTII, a physical indicator is taken into account, represented by the area of \u200b\u200breal estate. Therefore, it is optimal to choose this mode if the object does not exceed 30 square meters in size. m.

The choice of a particular system depends on the direct tenants. Some firms and individual entrepreneurs prefer to combine several regimes altogether, which makes it possible to reduce the tax burden.

Conclusion

Renting out various non-residential premises is considered a profitable process. It can be carried out by individuals, individual entrepreneurs or companies. Firms may not be the owners of objects at all, therefore they act only as intermediaries.

The procedure for the provision of real estate for rent presupposes the competent execution of the transaction, for which an official agreement is drawn up between the participants, which is registered with the Federal Register.

Individuals in Russia can own not only residential premises, but also non-residential ones - those that are not registered in the housing stock of a settlement or city (Civil Code of the Russian Federation). Therefore, the owners of this type of real estate can dispose of it at their own discretion - including lease (Civil Code of the Russian Federation).

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Non-residential lease transactions in which civilians are participants are concluded according to certain rules, much like transactions with legal entities or individual entrepreneurs.

rules

There are general rules, obeying which, you can efficiently and quickly rent out real estate that is not a housing stock.

For example, if a company or firm, organization or institution wants to rent a room from an individual, then what should be done for this in order not to break the law.

In addition, there are peculiarities when renting non-residential real estate free of charge, or vice versa, to an individual, and so on.

Let us consider, for example, several variants of situations in which it is possible to lease non-residential premises according to our conditions.

Can an individual lease non-residential premises

On the basis of the Civil Code of the Russian Federation, as well as other legal regulations, the owner, being an individual, can rent out real estate that is not part of the housing stock.

And for this, he does not need to become an individual entrepreneur (hereinafter - IP) in order to legally receive income from renting out premises, or non-residential buildings, structures.

It is enough for him to just pay 13% tax on income on time and submit a personal income tax declaration to the tax (and the Tax Code of the Russian Federation) no later than April 30 of the year, which follows the reporting calendar year.

If the owner of the property does not use regular hired labor, then the law does not allow becoming an individual entrepreneur (Civil Code of the Russian Federation).

At the same time, all contracts that are concluded by individuals in such lease transactions will be legally considered as GPC contracts - of a civil legal nature.

This means that the rent can be quite easily set in the order of the contractual conclusion of the lease agreement.

It is extremely important here that the parties themselves agree and discuss the amount of the fee, agree with each other. After that, the fact of consent is certified by a notary at the conclusion of the transaction.

A few more words must be said about the case when an individual rents out non-residential premises to a legal entity.

It is important to take into account the following points of the text of the contract, which will affect the accounting of the employing enterprise:

The object must be indicated - the exact address, location, cadastral registration number, operational and technical information (for example, area, number of storeys, livability for work, etc.).
No VAT to pay jur. a person is not required because the contract is not concluded with another enterprise, but with a citizen (citizen).
The rental price may include utility bills. This is convenient for the correct accounting of expenses for the enterprise.
It is necessary to indicate in the agreement the form of calculation - non-cash, or with the payment of funds in cash.
Yur. person paying nat. a person is paid for the temporary use of his property, is also a person involved in the payer of personal income tax (Tax Code of the Russian Federation). Therefore, the company can independently transfer 13% to the tax organization for this transaction.

Thanks to the modern payment system, legal entities can settle accounts with individuals by non-cash form of payments.

You just need to indicate in the contract the bank details of the accounts, the plastic card of the individual, where the tenant will transfer the payment for using the real estate of the citizen-lessor.

If the parties have chosen in this case the cash settlement option, then the company must draw up this operation by way of an expense and cash order.

Note! If a legal entity has entered into a lease agreement on non-residential premises owned by an individual, and if the latter becomes in the middle of the term of such an IP contract, then the legal entity. a person will not be required to pay 13% tax on the transaction. There the taxation system will follow a different scheme.

Is it possible to take nat. face

A legal entity or an individual entrepreneur who is the owner of non-residential premises has the full right to lease it to an individual. There are no prohibitions in the legislation in this regard. In this case, it is best to focus on Art. 606-670 of the Civil Code of the Russian Federation.

The lease agreement will definitely need to indicate:

oKVED legal code persons (70.20.2);
the term of the agreement;
personal information nat. faces;
complete room characteristics;
object cadastral number;
the amount of the rent;
the procedure for payment by the tenant (individual) of the payment for the use of the premises to the lessor (legal entity);
specify the details and special aspects of the lease (rules, operating procedures, the possibility of repairs, etc.).

In principle, all the same happens when making a deal with an individual entrepreneur and an individual. Only instead of the charter and a certificate from the Unified State Register of Legal Entities, an individual businessman submits a USRIP certificate to a notary to complete the transaction.

Is it possible for free

In Russian legislation, there is no coercion by the owner of non-residential premises to ensure that they lease their property without fail for a fee. This is the owner's right, not his duty to the law.

The entire transaction is strictly regulated by an agreement, which is drawn up by mutual agreement of the parties and reflects their agreed expression of will in relation to the terms of the agreement, including payment for the use of the lessor's property.

Therefore, a gratuitous transaction is also possible, as well as a paid one, despite the Civil Code of the Russian Federation, where it is said that the lessee undertakes to pay the rental service to the owner of the property.

How to pass

With realtors, you can rent out your property much faster and more efficiently. They find a buyer of rental services faster than it was fashionable to do on their own.

Also, these specialists constantly monitor all the subtleties of the real estate market and any changes in prices and other details.

Documents

The entire procedure for registering the lease of non-residential premises goes only through the conclusion of a special agreement with its notarization. Therefore, you should sign up for a deal with a notary in advance, if you have already found a buyer of services.

When a landlord is going to prepare a package of papers on his own to complete a transaction, then he will need the following documents:

civil passport, if he is an individual;
certificate of registration of a legal entity, if it is an enterprise;

title documentation for a non-residential real estate object - a certificate from the USRN, a purchase and sale agreement, other;

technical documentation for a real estate object;
power of attorney, if there are representatives of the parties involved in the transaction;
consent from the spouse, if the lessor is an individual. the person and the real estate are in joint ownership acquired in marriage;
permission from the bank, if the property is in mortgage alienation under a mortgage or other agreement.

In addition to the above-mentioned securities belonging to legal entities, there are requirements for them to submit a number of other documents as well. These are financial statements, constituent documents, a power of attorney for a representative, and so on.

In the case when the HOA rents out non-residential premises, it is also a legal entity.

Because all TSN or HOA are registered as legal entities, have their own taxation, are subject to the rules of accounting for a simplified system.

Such partnerships are based on their constituent documents, drawn up not without the participation of the tenant of the house (s). Such societies have the right to dispose of non-residential areas owned by the Partnership.

It is not necessary to register the concluded lease with the Regpalat (Rosreestr, USRN - Unified State Register of Real Estate) if:

the term of the agreement is set less than 12 months;
the term in the contract is not indicated at all.

In the opposite case, when the period of validity of the agreement is set for more than 12 months, then registration in the USRN of such an agreement is required.

On my own

Before making a deal for the lease of non-residential real estate, you should first figure out why it will be used by the tenant (tenant), for what purpose it will be used.

Possible options for the purpose of renting non-residential premises:

for a warehouse;
as a production workshop;
using the premises as an office;
trade area (point);
for the provision of services (trade in services);
like a garage;
for keeping animals, birds, growing plants;
for personal use (for example, as a pantry for storing various things, tools, equipment) and more.

In addition to the intended purpose, they pay attention to the area, size and layout of non-residential premises. The formation of the cost of rent is significantly influenced by the squaring of areas leased to the tenant.

The location of the facility affects the convenience of production solutions, plans, schedules, and more. Therefore, you should look for a future tenant according to the type and purpose of the property.

If this is, for example, a garage, then production workers are unlikely to agree to the use of such a room.

In general, the procedure for self-leasing of non-residential premises or buildings, structures consists in the following algorithm of actions:

Preparation and putting in order of documents of the owner and papers for the real estate itself.
Preliminary calculation of the rental price.
Creation of an advertising campaign.
Submission of ads on the Internet or self-posting on bulletin boards around the city.
Receiving calls from potential tenants.
Appointments and a verbal agreement on the deal.
Make an appointment with a notary.
Make a deal.
Registration of the contract with the Regpalat (if provided by law in a specific individual case).
Issuance of keys from the non-residential premises to the tenant and related documentation (for example, the act of acceptance and transfer of property located in the premises).

To calculate the cost of rent, you can invite a special expert appraiser who can calculate everything taking into account modern market conditions and even taking into account forecasts for the year ahead.

Such services, of course, are not free, so not every property owner can decide on them. But such an assessment allows the owner of the property to have on hand reports of the expert's calculations.

Acquiring premises for a business at the initial stage of its creation can be problematic. Therefore, entrepreneurs prefer to rent real estate. This allows you to reduce one-time expenses. However rental of non-residential premisesassociated with a number of features that distinguish the process from the classic. This leads to the emergence of a whole list of issues, the inability to quickly resolve which causes a delay in the beginning of the implementation of activities.

If a legal entity or individual wants to avoid them and speed up the process of renting out non-residential real estate as much as possible, the procedure should be started by analyzing relevant information on the topic. We will talk further about the procedure for implementing actions, about the features that are imposed on the procedure depending on the status of the lessee and the lessor, as well as about the specifics of taxation.

Do individuals need to register as an individual entrepreneur for renting non-residential premises?

The right to own residential property is assigned to individuals by Articles 131 and 213 of the Civil Code of the Russian Federation. A person who is recognized as the owner of real estate has the right to dispose of and use it at his own discretion. Such a possibility is fixed by Article 209 of the Civil Code of the Russian Federation. Moreover, every citizen has the opportunity to rent out non-residential premises. The rule is reflected in article 608 of the Civil Code of the Russian Federation. An individual can exercise their right to lease non-residential real estate. At the same time, the articles of the law do not oblige to register as an individual entrepreneur. However, a person is engaged in entrepreneurial activity with the help of the delivery of real estate, you will need to open an individual entrepreneur.

When is it impossible to avoid opening an IP?

Individuals can start carrying out entrepreneurial activities only after they have passed the appropriate registration and received the status of an individual entrepreneur. However, the law does not oblige a citizen to become a legal entity. A similar rule is reflected in Article 23 of the Civil Code of the Russian Federation. Business activity differs from other manipulations by a number of features.

Which include:

there are strong ties with the tenant;

during a certain period, transactions are carried out regularly;

a person keeps records of concluded deals and operations;

the property was acquired specifically for transactions;

a person has a regular income from the use of real estate.

In order for the process of renting out real estate to be recognized as an entrepreneurial activity and led to the need to register as an individual entrepreneur, it must be proven that all transactions were concluded with the aim of obtaining a permanent income.

For example, the signing of a lease agreement for one year or more, as well as the conclusion of transactions with the same organizations, can act as confirmation. In this situation, registration as an individual entrepreneur will be required.

What happens if you don't register as an individual entrepreneur?

If a person violates the articles of the law and begins to carry out entrepreneurial activities without registration, court proceedings will be initiated against him. A citizen can be brought to administrative or criminal liability.

One of the following punishments may be applied to him:

monetary collection of 500-2000 rubles (article 14.1 of the Administrative Code of the Russian Federation);

monetary recovery up to 300,000 rubles (article 171 of the Criminal Code of the Russian Federation);

involvement in compulsory work lasting 480 hours (Article 171 of the Criminal Code of the Russian Federation);

arrest for up to six months (Article 171 of the Criminal Code of the Russian Federation);

a fine in the amount of income for 2 years (Article 171 of the Criminal Code of the Russian Federation).

How is an agreement concluded with legal entities and individuals?

There is no rule governing the lease of non-residential premises from an individual in Russian legislation. When drawing up an agreement, it is necessary to rely on the provisions of Chapter 34 of the Civil Code of the Russian Federation. The regulatory act contains general information on the provision of property for rent.

Article 606 of the Civil Code of the Russian Federation reflects that a landlord, who is not a legal entity, is obliged to transfer non-residential real estate to the tenant for temporary use and possession after a certain fee is paid.

The lease agreement is drawn up in accordance with the rules contained in Articles 434 and 609 of the Civil Code of the Russian Federation. The parties to the agreement are required to draw up a document in writing. The finished paper is signed by each of the parties.

The contract must contain mandatory information, the list of which includes:

details of legal entities and individuals;

information about the object;

terms of use of real estate;

the amount of the rent.

The parties have the right to strongly indicate for how long the contract is concluded. If such information is not available, it is considered that the property has been leased for an indefinite period.

A similar rule is fixed in article 610 of the Civil Code of the Russian Federation. In the text of the contract, you must indicate the OKVED code. If premises are rented out, code 70.20.2 is used. The rule is relevant only when it comes to non-residential premises. When filling out the characteristics of the object in the contract, you must be careful.

The document will reflect the following information:

inventory number of the premises;

exact address indicating the floor and the location of the premises on it;

purpose (e.g. office, warehouse, etc.);

the name of a room;

real estate area.

In accordance with article 609 of the Civil Code of the Russian Federation, the contract is considered officially concluded only after it is registered with the Federal Register. If the transaction is concluded for a period of less than 1 year, registration is not required. The agreement can be drawn up in any form. A similar rule applies to the extension of the contract for the same period.

To go through state registration, you will need to prepare a package of documents. It must include:

an application that can be obtained from a notary or other specialist who accepts the necessary documents;

the contract and all its annexes;

passports of natural persons of the transaction;

check for payment of state duty

other documentation, if there is a need for its provision.

How is taxation carried out?

If the property generates income, it is taxed. The timing of depositing funds and the procedure for making settlements directly depends on the status of the taxpayer. If the calculation is carried out according to the simplified tax system with additional insurance premiums, the amount of the deduction in favor of the state will be 6% of the rent. A similar rule applies to individual entrepreneurs. Understanding whether an individual can rent a room, it will be possible to find out that such an opportunity is present. However, a citizen will have to pay 13% of personal income tax with payment once. The rules are reflected in article 208 of the Tax Code of the Russian Federation. If a citizen evades taxes, he will be prosecuted or imposed an administrative fine.

If the landlord is an organization

A legal entity can also rent out real estate. In accordance with Articles 209, 213 and 608 of the Civil Code of the Russian Federation, organizations have the same right to own, use and dispose of their own property as individuals. At the same time, the law does not impose restrictions on the number of structures owned by a legal entity. A similar rule is reflected in article 213 of the Civil Code of the Russian Federation. If the lease of premises is carried out by a legal entity, the contract is concluded in accordance with Articles 606 and 670 of the Civil Code of the Russian Federation. In this case, the document must indicate the OKVED code 70.20.2.

An agreement with a legal entity must be drawn up in writing. It does not matter for what period the property is provided.

The contract must also contain mandatory information, which includes:

room characteristics;

information about legal entities and individuals included in the agreement;

rent;

peculiarities of using premises and carrying out repairs;

signatures of the parties to the transaction.

If the lease term is not specified in the agreement, it is considered that it has been concluded for an indefinite period. This rule is enshrined in article 610 of the Civil Code of the Russian Federation. The contract and all annexes to it must also be registered with Rosreestr, if non-residential real estate is leased out for a period of more than 1 calendar year.

In order for the authorized body to agree to register, the representative of the legal entity will need to prepare the following documents:

an application completed in accordance with the rules;

executed and signed contract, as well as an annex to it;

real estate cadastral passport;

papers confirming the legal status of the organization;

documents confirming the fact of payment of the state duty;

additional papers, if necessary.

If the landlord is an individual

If an individual acts as the lessor, the process of drafting the contract and the specifics of the transaction change. So, the document must indicate the address and characteristics of the premises. At the same time, targeted payments will not be subject to VAT. It also includes utility bills.

A person who rents a commercial space can charge a fee to an individual's bank account or provide it in cash.

The change in the rent must be carried out in accordance with applicable law. Article 614 of the Civil Code of the Russian Federation stipulates that the adjustment of the amount of payment should occur no more than once a year. If the contract is concluded for more than one year, the document must be registered with the territorial division of Rosreestr.

Leasing non-residential premises, for example, for a store, involves finding a suitable property and concluding a written contract. It is necessary not only to correctly fill in all its sections, but also to follow the exact sequence of actions. How to lease non-residential premises from a legal point of view?

Legislation

The issues of renting non-residential properties are regulated by the Federal Law “On State Registration of Rights to Real Estate and Transactions with It” and the Civil Code of the Russian Federation. According to the law, non-residential objects include those that are part of buildings, but are not suitable for living.

The owner can independently lease non-residential premises on a contractual basis. It can only be in writing. If the lease is for up to 12 months, the contract does not have to be registered. If the lease is issued for a period of more than 1 year, the contract should be registered in the prescribed manner in Rosreestr. Landlords undertake to pay taxes on rental income within the time frame established by law.

Sequencing

The owner has the right to lease non-residential premises in an apartment building, office or shopping center. You need to know the sequence of actions that must be followed by both parties to the transaction.

Selection of real estate

Finding a suitable object is the most difficult stage. The tenant selects premises based on parameters such as transport accessibility, infrastructure and traffic. The search can be done through real estate agencies and specialized sites. Experienced businessmen devote a lot of time to this process.

The non-residential real estate market is divided into premises for the following purposes:

Office;

Trading;

Manufacturing;

Warehouse.

It is necessary to initially determine the type of property, area of \u200b\u200blocation, number of storeys and area. It is easier to form a query when this data becomes understandable. After selecting several options, the future tenant inspects the premises. This is a necessary step. The landlord must present the premises from advantageous sides. But do not hide the existing shortcomings, as they may subsequently appear. And this can lead to the termination of the lease.

If there is no time to find a room, the tenant can delegate this work to a trusted person or intermediary. All details and required parameters are reported. These are paid services that are paid in the amount of 50 to 100% of the monthly rent. It is necessary to conclude a contract with an intermediary. Payment must be made after the selection of a suitable premises.

Conclusion of a contract

It is better to involve a lawyer in this process. He will help to draw up the contract correctly and explain the controversial points, as well as check the legal purity of the transaction. You can do this work yourself. Before signing the contract, you must request the following documents:

property documents;

floor plan;

charter documents of the owner.

After checking the documents, you should discuss the terms of the lease. They may relate to the following points:

payment of utility bills;

the size of the rent;

the term of delivery of the premises;

availability of telephone communication and Internet access;

carrying out repair work;

terms of termination of the contract.

It is important to discuss which of the parties each clause is assigned to and in what terms the obligations are fulfilled. The agreements reached are spelled out in the contract or in the form of additional agreements to it.

It is important to include in the agreement a clause on actions in the event of force majeure circumstances.

It is better if the tenant and landlord sign the contract in person, without intermediaries. In this case, it is easier to resolve controversial issues, the parties may make some concessions. When drawing up a contract, it is important to fully register information about the property. They should include the full address, floor, area of \u200b\u200bthe room. A floor plan should be attached to the agreement. Only then can the agreement be considered valid.

The contract is signed in 2 copies, if the lease is provided for up to 12 months. If a long-term lease of more than 1 year is planned, 3 copies of the contract are signed. One copy remains with the lessor and the tenant. One more copy remains with the registrar.

Transfer of premises

After signing the contract, a deed of transfer is drawn up from the lessor to the lessee. The day it is signed will be considered the start of the lease. The act is signed only after the premises are fully verified. If a malfunction is found during inspection, it is recorded in the act. This avoids unnecessary costs in the future.

The analysis allows you to demand from the tenant to eliminate defects and malfunctions, to reduce the rent. Therefore, it is better for the owner to put the premises and communications in order in advance. After signing the deed of transfer, the tenant can fully use the premises and conduct business.

According to the current legislation, the contract must contain the following basic conditions:

The parties to the agreement are the lessee and the lessor. In accordance with Art. 608 of the Civil Code of the Russian Federation, the right to lease non-residential premises belongs to the owner.

Subject of the contract. The detailed characteristics of the premises are indicated. In accordance with paragraph 3 of Art. 607 of the Civil Code of the Russian Federation, if they are absent, the agreement is considered invalid.

Real estate use conditions. They can be recorded in as much detail as possible. It is indicated who is obliged to carry out cosmetic and major repairs.

Payment. The amount of the payment is fixed. Without this, the contract is considered free of charge, and this is not permissible for lease agreements.

Validity. It is determined by the parties by mutual agreement. If it is not specified, the contract will be considered concluded for an indefinite period.

An agreement that is valid for less than 12 months is not subject to mandatory registration. If, after its termination, another agreement is concluded for a similar period, registration is also not required. An agreement for a period of 12 months or more is subject to mandatory registration. But it is important to take into account that on the basis of Articles 619 and 620 of the Civil Code of the Russian Federation, early termination of the contract is possible.

The lessee can transfer immovable property under a sublease agreement. But this is possible only with the consent of the landlord who owns the object. The sublease agreement must also be registered in the manner prescribed by law.

But it is important to consider that early termination of the lease agreement is possible. Both the landlord and the tenant have this right. In fact, the parties to the transaction have complete freedom of action. But the contract must contain the grounds on which early termination is possible.

There are the following features of sublease:

The period of validity is limited by the duration of the lease agreement with the owner;

If the lease terminates, the subleasers have the option to renegotiate the contract with the owner before the end of the sublease period on the same terms;

If the contract is concluded for a period of 12 months, it must be registered.

The following rights and obligations of the tenant are distinguished:

Control over the use of the premises for the intended purpose.

Timeliness of rent payment.

Repair by agreement of the parties.

Maintenance of the premises in proper order.

Drawing up a deed of transfer with the subletser.

In case of any violations of the assumed obligations, each party to the transaction has the opportunity to terminate the obligation before the end of the contract.

Required documents

State registration is carried out under contracts concluded for a period of 12 months or more. For this, the following package of documents is formed:

application of the established form;

lease agreement with all attachments;

cadastral passport;

russian passports - for individuals, documents of title - for legal entities;

power of attorney, if the documents are submitted by a representative;

notarized consent of the spouse, if the object is jointly owned or was acquired in marriage;

permission from the guardianship and trusteeship body, if the property is registered in the name of an incompetent or minor citizen;

written permission from the pledgee if the property is pledged;

receipt of payment of state duty.

Tax

Taxes are provided for the lease of non-residential premises. The optimal tax regime is a simplified taxation system. Special tax regimes have not only ease of accounting, but also a lower tax burden. The following features apply:

if the cadastral value has been determined and a special regional law is in force, the tax on office, administrative and retail real estate is paid;

at the local level, the rate is 2%.

If a special law is not adopted at the local level, the following rates are established for entrepreneurs on the simplified taxation system:

STS 6% - from total income;

USN 15% - from income minus expenses.

If the organization is on the general taxation system, a high tax burden is set. In this case, the rental business is not profitable. Traditionally, there are three main taxes:

on the profit of the organization and personal income tax for individual entrepreneurs - 20% for legal entities and 13% for entrepreneurs;

on property - 2% at the cadastral value and 2.2% when calculating the residual value;

value added - 18%, if the quarterly revenue is more than 2 million rubles.

How to avoid paying taxes on income received from renting non-residential real estate?On the one hand, the legislation establishes the obligation to pay taxes on all lease agreements. If the contract is drawn up for a period of 1 year, it is registered with Rosreestr. This information is transferred to the tax office in accordance with the agreement on the exchange of information. If the contract is concluded for a period of up to 1 year, the tax office will have to prove the fact of the lease, which is not always possible.

The current legislation assumes administrative and criminal liability for the implementation of illegal business. Criminal liability is established if illegal entrepreneurial activity is conducted or large profits are made in the amount of 1.5 million rubles or more.

In the case of fixing a violation, the judges take into account the specific circumstances of the person and many other factors. As a rule, there are no problems in the case of renting an apartment or a country house. If a non-residential property is being rented out, there are several signs of entrepreneurial activity. If the premises are bought directly for lease, the activity requires registration, as it is considered entrepreneurial.

The same applies to long-term leases or contracts that are renegotiated multiple times. This feature is interpreted as a fact of systematic and deliberate profit from the ownership of a non-residential property. If these signs come to light, the citizen is recommended to register an individual entrepreneur. In this case, the tax is 6% of the total income. Personal income tax is 13%.

The owner of the premises must file tax returns annually.

Thus, the rental of non-residential premises has its own characteristics. It is necessary to draw up a legally competent contract, provide for all the features of the agreement and pay taxes on time. This will allow you to avoid problems in the future and make a profit on a legal basis.

Renting out real estate is a very profitable business if you treat the procedure with maximum responsibility. Permanent passive income is always nice, but what if you have an idea to lease a commercial property? This will require a slightly different approach, because there is a big difference between renting an apartment and a large office.

Step-by-step instruction

The process of renting out an object is divided into the following stages:

Determination of the rental value.

The first step is to review and evaluate the largest number of available offers on the market. The larger the sample, the better the result will be (more accurate indicator of the average rental price for commercial premises).

In the course of the analysis, you can use popular sites like Avito or CIAN. Also, information can be studied in a variety of printed publications. In the absence of a desire to study other offers on your own, it would be reasonable to hire a realtor or broker.

The price for such services can hardly be called high, but it is quite possible to save a decent proportion of nerve cells and time.

Rent price commercial real estate should suit not only the owner, but also potential customers. A deliberately high rate is unlikely to be successful, but the following factors can affect the formation of the price tag:

location of the building / premises;

infrastructure (the presence of a cafe in the immediate vicinity, free parking lots, building security);

building class;

quality and level of repair;

layout functionality;

various features of communications (uninterruptible power supply, Internet, the presence of bathrooms, etc.);

other bonuses that can potentially improve the productivity of tenants (Wi-Fi router, coffee machine, comfortable furniture).

After analyzing the prices in the market, you can contact other landlords and try to drop the cost. Often, the prices indicated in the offers are indicative and approximate. The value that can be achieved during negotiations will be enough to find out the average rental rate for similar offers. Enough 5-10 calls to get comparative data on the rental rate.

The most important thing for a commercial property landlord is finding the right client. You can do this yourself, or you can hire a realtor. Both situations have their pros and cons, so choosing what to do is a personal matter.

When looking for a tenant on your own, a serious advantage is the presence of your own base. Nevertheless, its absence will not entail big problems, but you will have to spend more energy.

A good way to find a suitable client is to create a website with a commercial offer. It is better to promote such a site using contextual advertising with an emphasis on the key audience. Thanks to such advertising, you can easily find an interested audience and avoid high commissions to agencies.

It is most advisable to do this when renting out premises with an impressive area. Such offers are sought by clients who expect high profitability from the planned activity, and most of all they trust the sites.

If a person wants to buy a very expensive car, will he look for it on dubious resources or will he prefer the official website? So the tenant of commercial real estate has the same opinion.

A completely different matter is small premises for rent. There is no point in creating a website here and free message boards on the Internet (even small ones) are perfect.

Realtor services.

If you do not want to search for interested persons on your own, there is an option for hiring a realtor. This person will independently find the necessary tenants, bring contacts and even independently conclude the necessary lease agreement.

On the other hand, finding the right people is a delicate and rather complicated / time-consuming business. Not all realtors will agree to this, and masters of their craft in serious agencies will demand a sum of money in the amount of 50% of the rental price for 1 month for such services. And sometimes even more than that.

But still, with this method of finding tenants, the owner will free himself from significant difficulties. As a result, it will only be a matter of drawing up a contract and preparing all the necessary documentation.

Payment for the services of a realtor is carried out only after the conclusion of a lease agreement. If a realtor or agency requires an advance payment or an early payment, it is possible that these are scammers.

Required documentation.

After the tenant is found and all the key points are satisfied by both parties, you can proceed to the execution of the contract. An agreement on the lease of commercial real estate must necessarily contain the following clauses:

complete information about each of the parties;

the exact address of the rental object;

the amount and the payer of utilities;

the amount of the monthly rent;

the date when the object will be leased;

the necessary actions of each party in the event of force majeure situations;

description of the quality of the renovation and the furniture located;

key conditions according to which you can terminate the lease.

With a lack of the necessary knowledge or experience, it would be wiser to involve a qualified lawyer in the procedure for concluding a contract.

The contract is not the only thing that is needed when renting out real estate. You should also have with you:

passport of a citizen of the Russian Federation;

document confirming ownership;

floor plan.

When all the documents are in hand, and the parties successfully conclude the contract, it remains only to receive the proceeds and monitor the frequency of payments.

Commercial real estate includes office buildings, industrial premises, sports facilities, shops, garages, warehouses and even hotels.

It is possible to accelerate the delivery of commercial real estate by reducing the rental rate. Taking into account the fixed costs of maintaining the premises, it would be more correct to rent out real estate at an average or even low rate than to set a high price, but for a whole year.

Also, the price of such premises is affected by the availability of:

parking;

catering points (in the same building or in the immediate vicinity);

infrastructure;

high cross-country ability, etc.

In such conditions, the rent can be significantly higher than the market average. And, of course, there is a client for it.

Openness to the wishes of future clients also plays a significant role in the delivery of commercial real estate:

Planning assistance.

A prospective renter may need help or advice on job layout. It would be wise to prepare in advance and offer several ready-made options outright, and the key changes will remain with the client, which he wants to make.

It is much easier to change the ready-made than to create something from scratch. This attitude towards the tenant will undoubtedly be appreciated.

Discussion of details.

The color of the walls in the room, the number of maximum connections to the telephone network or the Internet, as well as the discussion of all other features will help to get the tenant's disposition and persuade him to rent this particular property.

This is a small psychological trick: the more a person delves into details, the higher the chances that such a conversation will remain in his memory. This means that he will focus on him in the first place, weigh the pros and cons, etc.

However, if the entire rental process is built on such gimmicks, it will be a great risk of losing your reputation. If the quality of the lease is significant only in words, then this can threaten with very serious consequences.

Holidays.

If there is no finishing in the commercial premises allocated for renting, then you can offer the tenant a vacation for payment. That is, he will carry out repairs at his own expense, but while the repair teams are busy with their own business, the client will not pay the rent for the premises.

This is a pretty significant plus for a tenant who has clearly decided to rent a property:

if there are no extra funds to pay for rent and repair at the same time, then this action will cause extremely positive emotions and increase the reputation of the lessor;

also, renovation vacations will help to persuade a doubting tenant to purchase this particular real estate / premises.

In general, it is possible to temporarily release a client from paying rent in a variety of situations. The main thing is that there are no serious financial losses for both parties. These are the basic features of doing business and renters (as well as landlords) of commercial real estate are well aware of this.

That is why such actions are widespread, although their use is not required. Especially if the delivery of commercial real estate is not urgent.

The reliability of the landlord.

This is a very important point, which is most clearly manifested in the preparation of the owner's documentation for the tenant. The more guarantees the client receives, the more chances there are for successful lease.

An abundance of supporting documents, no gimmicks during the signing of a contract and a good reputation are the key to successful leasing of commercial real estate. The reason is simple:

when renting an apartment, often ordinary citizens are engaged in the issue;

and if the premises are planned to be used for commercial purposes and earn serious money on this business, then the study of each document by the tenant will be as scrupulous as possible.

Risks and other difficulties

It's not just the tenant who is at risk - the same goes for the landlord. The most common causes of conflicts are:

insufficient definition of the legal obligations of the parties in relation to the rented property;

delays in monthly payments and other payments;

misuse of the rented property;

damage / loss of property owned by the lessor;

tax disputes (according to article 146 of the Tax Code of the Russian Federation, the obligation to pay VAT is imposed only on the lessor with the possibility of deducting the amount of tax by the lessee if there is an appropriate document).

All these conflict situations directly depend on the concluded agreement. Each of the points should be described as accurately as possible, since this minimizes the risks for both parties at once. It is important to take a responsible attitude to the conclusion of the contract in order to avoid such situations.

Commercial property lease is not very different, but it has a number of key features. The most important thing is to conclude a contract. In any situation, the parties will rely only on him, therefore, it is necessary to focus their attention when making a deal on this document.