Communal apartments still exist, there are especially many of them in Moscow and St. Petersburg, where residential buildings built at the beginning of the last century have survived. Those tenants of communal apartments who have managed to obtain or purchase an apartment are in no hurry to get rid of rooms in communal apartments, preferring to rent them out and have a steady income. In order for the tax authorities to have no claims, such a transaction should be executed in accordance with the requirements of the law.
Legal subtleties
If you decide to rent out a room in a communal apartment, the procedure for processing this transaction will be different, taking into account whether this room is in your ownership or you are renting it from the municipality under a social tenancy agreement. In the event that this room is purchased or privatized by you, it is your private property and you are free to dispose of it at your own discretion.
The jurisprudence is such that the requirement of Article 246 of the Civil Code on the need for written consent to the disposal of the property in the ownership is found to be contrary to the Constitution. Now it is not required to receive it from the rest of the residents living in the communal apartment. So that the tenant does not subsequently have disputes with neighbors about the use of places that are in shared ownership, you had better conclude an agreement with them on the use of common shared property. The document can be drawn up by mutual agreement or by a court decision.
When you want to rent a non-privatized room, your desire also does not contradict the law, but in this case you need to obtain the consent of not only all neighbors, but also the landlord, which is the prefecture, municipality or even an enterprise, if this room is your office housing. You can clarify who is the landlord in your case in the text of the social employment contract. Submit a written application to the landlord asking for permission to enter into a sublease agreement. It must be accompanied by the written consent of all members of your household living with you.
Execution of the contract
The only form of contractual relationship in the event of a transaction between individuals is a lease agreement. The lease agreement is concluded only with a legal entity. If you rent a room with furniture and other property belonging to you, draw up an act of acceptance and transfer in the form of an attachment to the lease agreement. When listing, please give a brief description of this property so that it can be identified. Any existing defects and damage should also be reflected in the description. It does not hurt to include in the contract a condition under which you will have the right to periodically visit the premises in order to check compliance with the terms of use.
The income received from renting a room in a communal apartment should be reflected in your income tax return. From this amount, you are required to pay personal income tax in the amount of 13%. And keep in mind, if a lease agreement is concluded for a period of more than a year, it must be registered with the Rosreestr authorities.
