Illegal renting of an apartment is the name of renting a living space from the point of view of the law without signing all the necessary documents. Today, the government is puzzled by bringing rented housing out of the shadows. And therefore, he calculated the fine that the owner of the residential premises must pay, provided that he is caught illegally renting out his apartment.
Failure to conclude a lease agreement when renting an apartment from the point of view of the owner is explained quite simply - the owner of the living space simply avoids taxes. However, now the legislation has become much tougher towards such dealers. After all, the state, firstly, is not satisfied with the fact that the budget does not receive its share, and secondly, apartments are often rented out to very dubious individuals. And now for enterprising owners there is a fine for illegal renting out of housing.
What is the penalty for renting out housing without a contract
For the delivery of housing without a lease agreement, the owners have problems with the law. The punishment is provided not for the fact that the contract was not drawn up, but for non-payment of taxes, which must follow the registration of the employment contract with the tax authorities.
So far, no precedents for real punishment of owners of rented real estate have been recorded. This is due to the complexity of the evidence base. After all, the punishment can follow only for the proven fact of the delivery of housing.
The following system of punishments is provided for illegal renting out of housing:
- collection of the entire unpaid tax amount;
- late payment interest (this provision is governed by Article 75 of the Tax Code of Russia). The amount of the penalty is usually determined at the refinancing rate of the Central Bank of the Russian Federation. They are considered as follows: the unpaid tax amount is multiplied by 1/300 of the refinancing rate and by the number of days of delay;
- a fine for failure to submit a tax return (after all, renting out housing is equivalent to entrepreneurial activity). This penalty is 5% of the total unpaid tax amount for each month of delay. But at the same time, the amount cannot be more than 30% of the indicated amount and less than 1000 rubles;
- penalty for violation of the tax payment deadline - and this is 20% of the unpaid tax amount.
If it is proved that the tax was not paid intentionally, the amount of the fine will increase to 40%.
It should also be borne in mind that criminal liability can also be applied for tax evasion. According to article 198 of the Criminal Code of Russia, the debtor is punished with a fine in the amount of 100 to 300,000 rubles. Or he can be sentenced to forced labor for up to a year, arrest for six months, or imprisonment for 1 year. The debtor is prosecuted if the amount of non-payment is more than 600,000 rubles. for 3 reporting years in a row.
How the fact of illegal lease is calculated
Today, the authorities in every possible way encourage the so-called squealing. That is, they really hope for neighbors who know who lives with them on the site, and can inform if the apartment is rented out.
However, despite the vigilance of the neighbors, it is quite problematic to prove the fact of the rent. Indeed, for reliability, it is necessary to collect a whole package of documents: a lease agreement, a receipt for the transfer or receipt of money for rent, an act of acceptance and transfer of the premises, etc. Finding all of them is usually simply impossible.
But the government is actively developing measures to help them figure out hidden landlords. Therefore, those who rent out apartments illegally should think about how to bring their business out of the shadows.
