Supporting people with disabilities is one of the most important tasks facing any state. Russia is no exception in this matter. Support programs for people with disabilities are different. One of them concerns tax benefits.
Transport tax, property tax, land tax, etc. - the list of payments to the budget that citizens must make is quite wide. Business is also subject to taxation - both small and large. Many people with disabilities have a latent form of disability, so they can quite afford to start their own business. But at the same time, their disability allows them to receive a number of benefits.
It is worth remembering that disability will have to be confirmed regularly. After all, benefits are provided only for active disabled people. Moreover, such confirmation is required for almost all groups.
Benefits for people with disabilities to pay transport tax
The invalids of the Great Patriotic War, military personnel, invalids of groups I-II, people with limitations to work activities of II-III degrees are exempted from paying transport tax. True, these benefits are valid only for one vehicle, the owner of which should be a person with disabilities.
In addition, it should be borne in mind that there are a number of requirements for a car that is owned by a person with disabilities. For example, a passenger car with a capacity of up to 100 horsepower or a car manufactured more than 15 years ago is not taxed.
Also under the tax exemption are cars with a capacity of 100 hp, purchased through the public protection authorities in a legal manner. This rule is spelled out in Art. 358 of the Tax Code of the Russian Federation.
Disabled property tax benefits
Property tax also belongs to the category of benefits from which disabled persons can be exempted. You will not have to give money to the treasury for the available square meters to invalids of I-II groups, invalids of the Great Patriotic War, invalids of childhood.
Reduction of the tax base by a tax-free amount of 10,000 rubles. it is supposed for those who were injured in hostilities on the territory of the USSR and Russia, invalids of Chernobyl, as well as those who suffered radiation sickness as a result of any tests, exercises, etc.
Business tax
Persons with disabilities can also receive benefits in the payment of business tax. So, for those who have marked I, II, III groups, they can receive standard deductions, which are provided for in Art. 218 of the Tax Code of the Russian Federation. In addition, people with disabilities who open an individual entrepreneur can receive social tax deductions, for example, from the amount spent on treatment.
In addition, disabled people of I-II groups can be exempted by 50% from the payment of state fees for all types of notarial acts. Also disabled entrepreneurs have the right to a tax deduction of 500 rubles. for each month of the tax period when determining the tax base for income received by a disabled person.
As for the social tax, individual entrepreneurs who are headed by disabled people of any of the 3 available groups are exempted from paying UST from their entrepreneurial activities. But relief in the field of value added tax is not provided.
