Free receipt of property and property rights. Accounting and tax accounting of fixed assets received free of charge When the taxpayer receives property free of charge, income is recognized

Gratuitous broadcast property from one commercial organization to another, which essentially represents a transaction under a gift agreement, is directly prohibited by civil law (Article 575 of the Civil Code of the Russian Federation). However, part one of the Civil Code of the Russian Federation does not exclude the possibility of concluding an agreement for gratuitousbasis. In practice, such transfer occurs, especially in relationships within a group of interrelated organizations, between commercial organizations and state and local government bodies, as well as between non-profit organizations. In this regard, the problem of proper organization arises accounting And taxaccounting relevant operations.

Certain issues of organization and management accountingaccounting operations related to the receipt, use and write-off free of chargereceived assets are subject to certain provisions on accountingaccounting(PBU 5/01, PBU 6/01, PBU 9/99, PBU 13/2000, PBU 14/2000), as well as Instructions for using the Chart of Accounts.

General principles for accounting for receipts free of chargereceivedproperty formulated in PBU 9/99.

In accordance with paragraph 8 of PBU 9/99 assets received free of charge,including under a gift agreement, are non-operating income.

Clause 10.3 of PBU 9/99 clarifies that assets received free of charge are accepted for accounting at market value.

Market price assets received free of charge determined organization on the basis of prices in force on the date of their acceptance for accounting for this or a similar type of asset. Data on prices valid on the date of acceptance for accounting must be confirmed by documents or through an examination.

When applying this norm, the provisions of other legislative, regulatory and other acts should be taken into account.

Thus, according to paragraph 3 of Article 154 of the Tax Code of the Russian Federation, when selling property subject to accounting at cost, taking into account the tax paid (VAT), the tax base is determined as the difference between the price of the property being sold, determined in accordance with Article 40 of the Tax Code of the Russian Federation, taking into account value added tax and excise taxes (for excisable goods), and the cost of the property being sold (residual value taking into account revaluations).

Methodological recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes of the Russian Federation of December 20, 2000 No. BG-3-03/447, explain that such property, in particular, includes property received free of charge, accounted by the organization at cost, including the amount of tax paid by the transferor.

It follows from this that when determining the market value of property received free of charge, the market value excluding VAT and the amount of tax must be separately established. Since the transferring party must also pay tax on the market value of the transferred property, in our opinion, it is permissible (and advisable) for the receiving organization to use the data on the basis of which the transferring party calculated the amount of tax. Moreover, if the received property is subsequently transferred further free of charge, the market value of the property should also be determined separately from the tax.

Let us explain this with a hypothetical example.

In September, organization “A” transferred to organization “B” an object of fixed assets, the market value of which (taking into account physical condition and wear and tear) was determined to be 100 thousand rubles. Organization “A” paid value added tax in the amount of 18 thousand rubles. Organization “B” must capitalize the object taking into account the amount of tax paid by organization “A” - that is, 118 thousand rubles. The facility was not put into operation, and after one month, it was transferred by organization “B” to organization “C”, also free of charge. Over the past period, market conditions have not changed and, therefore, the market value of the property remained at the same level - 100 thousand rubles. excluding VAT. Since the object was not operated, its book value did not change. Thus, organization “B” must also pay VAT in the amount of 18 thousand rubles upon transfer. Wherein on account 91 “Other income and expenses” a debit balance is formed, but for tax purposes it is not taken into account, but forms permanent differences and should be included in the net profit of the organization.

The right to a tax deduction in this case can only arise from organization “A” - upon acquiring this object and putting it into operation - provided that the acquisition was associated with the implementation of actual expenses (in other words, if this organization did not receive the object free of charge ).

The procedure for recognizing income in accounting is regulated by paragraph 16 of PBU 9/99. At the same time, the procedure for recognizing income from receipts of property transferred free of charge is not included in a separate subclause. Consequently, it is necessary to be guided by the general provision, according to which other income is reflected in accounting as it is generated (identified). For assets received free of charge, this fact is their capitalization.

The Chart of Accounts (Instructions for using the Chart of Accounts) establishes that the value of assets received free of charge is taken into account at account 98 “Deferred income”, sub-account “Gratuitous receipts”.

On the credit of account 98 in correspondence with accounts 08 “Investments in non-current assets” and others the market value of assets received free of charge is reflected, and in correspondencewith score 86 “Targeted financing”- the amount of budget funds allocated by a commercial organization to finance expenses.

Amounts recorded on account 98 are debited from this account on credit to account 91:

• for fixed assets received free of charge- as depreciation accrues;
• for other material assets received free of charge- as production costs (selling expenses) are written off to the accounts.

Analytical accounting for subaccount 98-2 “Gratuitous receipts” is carried out for each gratuitous receipt of valuables.

The characteristics of account 91 establish that the credit of this account during the reporting period reflects (among other things) receipts associated with the gratuitous receipt of assets - in correspondence with the account for deferred income.

inventories

In accordance with paragraph 9 of PBU 5/01, the actual cost under a gift or gratuitous agreement, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

The chart of accounts establishes the following scheme of accounting entriesreceipt of gratuitously received materials and other supplies:

debit of account 10 “Materials” (or 15 “Procurement and acquisition of materials”) credit of account 98 “Deferred income” - the amount of the cost of materials received free of charge;

debit account 41 “Goods” credit account 98 - for the amount of the cost of goods received free of charge.

The documents of the system of regulatory regulation of accounting, in principle, do not exclude the possibility of receiving finished products free of charge (which also belongs to the category of inventories). However, based on the economic content of the name of this type of inventory, it follows that finished products are the result of the production process carried out in this organization. An exception may be the transfer of finished products as part of a joint activity, but in this case a slightly different accounting entry scheme is used, and the property is not considered transferred free of charge.

Disposal of inventories that were previously received free of charge,The accounting records are reflected in the following entries:

materials:

debit account 20 “Main production” credit account 10 debit of account 98 credit of account 91, subaccount “Other income” - for the amount of the cost of materials transferred to the main production(in the case when materials are transferred to other production or used in management activities, in the first entry the corresponding accounts are debited - 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 29 “Service production and facilities”, 44 “Distribution costs”);

goods:

debit account 90 “Sales”, subaccount “Cost of sales” credit account 41 debit of account 98 credit of account 91, subaccount “Other income” - the amount of the cost of materials sold.

Thus, when selling goods, their cost is posted to the sales account (90) and at the same time included in non-operating expenses (91) for income tax purposes.

Example 1

In January 2004, the organization received materials (paint) with a market value of 20 thousand rubles. In February, materials totaling 15 thousand rubles. released to main proceedings; in March materials worth 5 thousand rubles. used for management purposes - to repair the central office of the organization.

in January 2004:

debit account 10 credit account 98 - 20 thousand rubles. - the amount of the cost of materials received;

in February:

debit account 20 credit account 10 - 15 thousand rubles. - the amount of the cost of materials used in the main production;

in March:

debit account 26 credit account 10 debit account 98 credit account 91 - 5 thousand rubles. - the amount of the cost of materials used in management activities.

Example 2

In February 2004, a trade organization received free goods worth 15 thousand rubles. (at market value). The size of the trade markup applied in a trade organization is 20 percent. The accounting policy stipulates the accounting of goods at sales prices. The goods received were sold in March 2004.

The following entries will be made in accounting:

in February 2004:

debit account 41 credit account 98 - 15 thousand rubles. - the amount of the cost of goods received;

debit of account 41 credit of account 42 “Trade margin” - 3 thousand rubles. - by the amount of the trade margin on the cost of materials received;

in March 2004:

debit account 90 credit account 41 - 18 thousand rubles. - the amount of the cost of goods sold (at sales prices);

debit account 98 credit account 91 - 15 thousand rubles. - the amount of the market value of goods sold;

debit account 90 credit account 42 (reversal) - 3 thousand rubles. - by the amount of trade markup on the amount of the cost of goods sold.

In this case, the organization’s income will also consist of two components on two sales accounts (90 and 91) - the amount of the trade margin and the amount of the balance on account 98.

Features of accounting for gratuitously received
fixed assets

In accordance with paragraph 10 of PBU 6/01, the initial cost fixed assets, received by the organization under a gift agreement (free of charge), their current market value is recognized as of the date of acceptance for accounting.

In accounting acceptance of such objects reflected by the following entries:

debit of account 08 credit of account 98, subaccount “Gratuitous receipts” - for the amount of the market value of received fixed assets;

debit account 01 “Fixed assets” credit account 08 - for the amount of inventory value of fixed assets accepted for accounting and received free of charge.

Disposal of fixed assets,received free of charge, must be recorded in accounting entries(disposal also means writing off the cost of an object through depreciation):

debit of account 20 credit of account 02 “Depreciation of fixed assets” debit of account 98, subaccount “Gratuitous receipts” credit of account 91 - for the amount of accrued depreciation of fixed assets used in the main production(in the case when fixed assets are used in other productions, in the first entry the corresponding accounts are debited - 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 29 “Servicing production and facilities”, 44 “Costs of distribution ");

debit of account 02 credit of account 01, subaccount “Retirement of fixed assets” - the amount of depreciation accrued during the useful life of fixed assets (the entry is made when writing off fixed assets from the organization’s balance sheet);

debit of account 91, subaccount “Other expenses” credit of account 01, subaccount “Retirement of fixed assets” - for the amount of the residual value of retiring fixed assets (in the case when incompletely depreciated fixed assets are written off);

debit account 91, subaccount “Other expenses” credit accounts of production costs (10, 23, 69 “Calculations for social insurance and security”, 70 “Settlements with personnel for wages”, etc.) - for the amount of expenses associated with the disposal of fixed assets(in the case where such expenses occur);

debit of account 10 credit of account 91, subaccount “Other income” - for the amount of the cost of materials received from the liquidation of fixed assets(if materials are received);

debit of account 62 “Settlements with buyers and customers” (76 “Settlements with various debtors and creditors”) credit of account 91, subaccount “Other income” - for the amount of the sales value of fixed assets(in the case when the disposal of objects is associated with their sale);

- the amount of tax on the cost of sold objects.

Example 3

In January 2004, the organization received an object of fixed assets, the market value of which was 100 thousand rubles. (including VAT paid by the transferor). The costs of bringing this object to a state in which it is suitable for use for the planned purposes amounted to 10 thousand rubles. All expenses were incurred in auxiliary production of the organization. The depreciation rate of the resulting object is determined to be 24 percent. After six months, a decision was made to implement the project. Sales price (excluding VAT - 100 thousand rubles). There are no costs associated with implementation. The facility was used for primary production purposes.

The following entries will be made in accounting:

in January 2004:

debit account 08 credit account 98 - 100 thousand rubles. - the amount of the market value of the received object;

debit account 08 credit account 23 - 10 thousand rubles. - for the amount of the cost of services of auxiliary productions to be included in the inventory value of the object;

debit account 01 credit account 08 - 110 thousand rubles. for the amount of the inventory value of the object put into operation;

in February-July (monthly):

debit account 20 credit account 02 debit account 98 credit account 91 - 2.2 thousand rubles. - the amount of accrued depreciation;

in August (when selling an object):

debit of account 02 credit of account 01, subaccount “Retirement of fixed assets” - 13.2 thousand rubles. (2.2 thousand rub. X 6 months) - for the amount of depreciation accrued during the period of operation of the facility;

debit account 91, subaccount “Other expenses” credit account 01 - 96.8 thousand rubles. -for the amount of the residual value of the object being sold;

debit account 91 credit account 68 - 18 thousand rubles. - the amount of VAT on the cost of the sold object;

debit account 62 credit account 91 - 118 thousand rubles. - the amount of the buyer’s debt for the sold object;

debit account 98 credit account 91 - 86.8 thousand rubles. (100 - 13.2) - for the amount of the balance of unwritten off income for future periods.

In this case, the financial result from the sale of this object will actually consist of two components - the difference between the credit (sales price) and debit (residual value plus VAT) turnover on account 91 and the amount of the balance on account 98 in the part related to the object being sold. This is explained by the fact that the organization actually received income twice - the first time when receiving the object, the second time when it was sold.

Features of accounting for gratuitously received
objects of intangible assets

In accordance with paragraph 10 of PBU 14/2000, the initial cost of intangible assets received by an organization under a gift agreement (free of charge) is determined based on their market value as of the date of acceptance for accounting.

The scheme of accounting entries when capitalizing this type of asset will be as follows:

by the amount of the market value of received intangible assets;

- for the amount of the initial cost of intangible assets accepted for accounting and received free of charge.

Disposalobjects of intangible assets received free of charge(including depreciation), reflected by postings:

debit of account 20 credit of account 05 “Amortization of intangible assets” debit of account 98 credit of account 91 “Other income and expenses”, subaccount “Other income” - the amount of accrued depreciation of intangible assets used in the main production(in the case when intangible assets are used in other productions, in the first entry the corresponding accounts are debited - 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 29 “Service production and facilities”, 44 “Distribution costs " );

the amount of depreciation accrued upon disposal of intangible assets;

debit account 91, subaccount “Other expenses” credit account 04 - for the amount of the residual value of retiring intangible assets(in the case when incompletely depreciated objects are written off);

debit of account 62 (76) credit of account 91, subaccount “Other income” - for the amount of the sale value of intangible assets(in the case when the disposal of objects is associated with their sale);

debit account 91, subaccount “VAT” credit account 68 - on the amount of tax on the cost of sold objects.

Example 4

The organization received an object of intangible assets free of charge with a market value of 60 thousand rubles. (including VAT paid by the transferor). There are no expenses to bring the resulting object to a state in which it is suitable for use for the intended purposes. The object is used in management activities. The useful life is determined to be five years (60 months). The object was accepted for accounting in October 2004. In October 2009, the object will be written off as completely depreciated.

The following entries will be made in accounting:

in October 2004:

debit account 08 credit account 98 - 60 thousand rubles. - by the amount of the market value of received intangible assets;

debit of account 04 “Intangible assets” credit of account 08 - 60 thousand rubles. - for the amount of the initial cost of intangible assets accepted for accounting;

in October 2004 - September 2009 - monthly:

debit account 26 credit account 05 debit of account 98 credit of account 91 “Other income and expenses”, subaccount “Other income” - 1 thousand rubles. - the amount of accrued depreciation;

in October 2009:

debit account 05 credit account 04 - the amount of depreciation accrued upon disposal of intangible assets. Since there is no residual value, there is no need to register a posting to write it off to account 91.

Features of accounting for gratuitously received
objects of financial investments

In accordance with paragraph 13 of PBU 19/02, the initial value of financial investments received by an organization free of charge, such as securities, is also recognized as their current market value as of the date of acceptance for accounting. However, unlike other assets that can be received free of charge, PBU 19/02 clarifies the determination of the market price depending on whether the securities are traded on an organized market or not.

In general the current market value of securities meanstheir market price, calculated in accordance with the established procedure by the organizer of trading on the securities market.

If the organizer of trading on the securities market for securities (part of which is transferred free of charge) does not calculate the market price, the current market price is recognized as the amount of funds that can be received as a result of the sale of the received securities on the date of their acceptance for accounting. In any case, the requirements of PBU 9/99 for confirming market value must be met.

Scheme of accounting entriesupon acceptanceaccounting for gratuitously received financial investments will be as follows:

debit account 58 “Financial investments” credit account 98 - the amount of the current market value of the securities received.

Since the market value almost always differs from the nominal value, it becomes necessary to write off the difference between the current market and nominal value. Since, after capitalization, securities received free of charge become the same assets as those acquired for a fee, a diagram of accounting entries for writing off the difference in value, is general (the one established by the Instructions for the use of the Chart of Accounts):

When writing off the amount in excess of the purchase price of bonds and other debt securities purchased by the organization over their nominal value, entries are madeon the debit of account 76(for the amount of income due on securities) and credit accounts 58(part of the difference between the purchase price and the nominal value) and 91(for the difference between the amounts allocated to accounts 76 and 58);

when additionally accruing the amount of excess of the nominal value of bonds and other debt securities acquired by the organization over their purchase price, entries are madeby debit of accounts 76(for the amount of income due on securities) and 58(part of the difference between the purchase price and the nominal value) and account credit 91(for the total amount allocated to accounts 76 and 58).

Disposal - redemption (redemption) and sale of securities, accounted for on account 58, reflected in debitaccounts 91and creditbills 58(except for organizations that reflect these transactions on account 90 “Sales”).

Wherein It is necessary to take into account the peculiarities of assessing financial investments when they are written off from accounting, established by PBU 19/02:

The disposal of financial investments is recognized in the organization's accounting records on the date of the one-time termination of the conditions for their acceptance for accounting given in paragraph 2 of PBU 19/02.

This condition is common for all reasons for the disposal of financial investments - redemption, sale, gratuitous transfer, transfer in the form of a contribution to the authorized (share) capital of other organizations, transfer on account of a contribution under a simple partnership agreement, etc.;

upon disposal of an asset accepted for accounting as a financial investment for which the current market value is not determined, its value is determined based on an assessment determined in one of the following ways:

at the initial cost of each accounting unit of financial investments;

at the average initial cost;

at the original cost of the first financial investments acquired (FIFO method).

The application of one of the specified methods for a group (type) of financial investments is based on the assumption of consistency in the application of accounting policies;

upon disposal of assets accepted for accounting as financial investments for which the current market value is determined, their value is determined by the organization based on the latest assessment.

Features of application of the requirements of PBU 18/02
when accounting for values ​​received free of charge

In accordance with paragraph 4 of PBU 18

During the development of economic and commercial activities between companies, it is possible to transfer assets free of charge, under a gift agreement. This means that the recipient of the assets does not fulfill the reciprocal obligations of the donor. If the donor is a legal entity and the amount of transferred property is more than 5 minimum wages, then the gift agreement is drawn up in writing.

Accounting for gratuitously transferred assets

The gratuitous transfer of fixed assets is the income of the enterprise. Acceptance for accounting is carried out on the date of provision and at market prices of assets, taking them into account as other income parts (clause 7 of PBU 9/99). The estimated value at market prices cannot be lower than the amount of the residual value of the object according to information from the transferring party.

The market value of the asset that is transferred by the donor is determined according to the statistical indicators of this asset, according to information from the manufacturer, and according to expert opinions.

Its initial amount includes all costs associated with additional costs for transportation, restoration, repairs and more.

In accounting, the definition of gratuitously received property for other income is distributed gradually, in relation to the period of time of its use, simultaneously with the calculation of depreciation charges. The initial cost of fixed assets relates to the income portion of future periods (account 98.01). An asset is included in the income group after both parties sign a document on acceptance and transfer of fixed assets.

You need to know: organizations that have received fixed assets free of charge may not be charged income tax if the founder of the organization has 50% or more of the authorized capital of the contribution of the receiving organization. The amount of the asset received is not considered income for the purpose of calculating income tax if one year is not sent to third parties.

Examples of accounting for gratuitously acquired property

Example No. 1: accounting for the gratuitous transfer of fixed assets from the parent company.

The director, represented by the founder of Vesna LLC, decided to transfer Beloshveyka LLC on the basis of free use of the OS at a market value of 450,000 rubles. The basis for the transfer of fixed assets is the decision of the founder and the act of acceptance and transfer of the asset.

The accountant of Beloshveyka LLC prepares accounting records:

• Dt08 Kt98.01 – 450,000 rub. – shows the value of an asset acquired from the founder for free use;
• Dt01 Kt08 – 450,000 rub. – put the OS into operating mode.

The founder's share in the authorized capital of Vesna LLC is 100%, therefore the amount of property transferred free of charge is not subject to income tax. The period of time for the useful use of the object is 5 years.

Depreciation charge for fixed assets: 450,000:60 (months) = 7,500 rubles.

Depreciation accounting begins from the month the object is entered into the workflow with the following entries:

• Dt23,25,26,44 Kt02 – 7500 – depreciation charges for the accepted asset;
• Dt98.01 Kt91.01 – 7500 – the amount of the income portion when using operating systems purchased free of charge;
• Dt68 “Calculations for income tax” Kt99 “Profits and losses” - 1500 rubles. (7500x20%) – the amount of a permanent tax asset is accrued from the amount of property income, without increasing the income tax.

Advice to managers: when transferring fixed assets from a parent company to a subsidiary for free use, income tax does not increase, provided that:

• The founder's share in the authorized capital is over 50%;
• The OS will not be given to third parties for one year.

If such a transaction does not meet these conditions, managers should clearly state in the minutes of the general meeting of all participants that the purpose of transferring the operating system to a subsidiary is to increase net assets.

Example No. 2: accounting of fixed assets transferred free of charge from one of the founders.

Vesna LLC acquired the OS from the founder free of charge. The founder's share in the authorized capital is more than 50%. An independent appraisal commission assessed the transferred fixed asset at market prices in the amount of RUB 598,000.

The OS was delivered to its destination by a transport company under a contract for the provision of transport services, the amount of work performed was 6,750 rubles. (including VAT 1030 RUR). Restoration work was carried out by contractors, the amount of services amounted to 31,500 rubles. (including VAT RUB 4,805).

Upon receipt of accompanying documents, an OS acceptance and transfer certificate is drawn up and accounting entries are made:

• Dt08 Kt98.02 – 598,000 rub. – the market value of the OS on a free basis, which is included in the OS;
• Dt08 Kt60 – (6750-1030)+(31500-4805)=32415 rub. – additional costs for fixed assets are reflected (transportation and installation excluding VAT);
• Dt19 Kt60 - 1030+4805=5835 rub. – VAT reflected;
• Dt01 KT08 – 598,000+32415=630,415 rub. – acceptance for accounting and commissioning;
• Dt68 “VAT” Kt19 – 5835 rub. – deduction of VAT on additional costs;

For depreciation charges, the amount is 630,415 rubles. The useful life of the asset is 96 months. Let's calculate depreciation:

• Dt23,25,26,44 Kt02 – 630,415/96 (months) = 6566.83 rub.;
• Dt98.1 Kt91.01 – 6566.83 rub. – the income amounts of the asset received free of charge are taken into account;

In our case, income does not arise during tax accounting, which means that when maintaining accounting, every month the accountant, as depreciation charges are calculated, makes a new entry in the accounting register:

• Dt68 “Calculations for income tax” Kt99 “Permanent tax assets” - 6566.83x20% = 1313.37 rubles. – reflects the amount of OS income accepted from the founder, without charging income tax.

It is important to take into account that the company does not have the right to transfer fixed assets on the basis of gratuitous use if the transferring and receiving legal entities have the same founder, manager, etc. It is not prohibited to carry out such a transaction between different founders of companies.

Example No. 3: accounting for the gratuitous transfer of fixed assets with charitable assistance.

The company Master LLC decided to provide charitable assistance to a medical institution by donating equipment with an initial cost of 80,000 rubles. at the time of transfer of equipment, the depreciation amount was 11,000 rubles.

The following entries are entered into accounting:

• Dt01 “Retirement of fixed assets” Kt01 “Fixed assets” - 80000 - written-off amount of equipment;
• Dt02 Kt01 “Disposal of fixed assets” - 11000 - depreciation of equipment;
• Dt91 Kt01 – 69000 – the balance amount for the equipment is written off;
• Dt99 Kt91 – 69000 – reflection of loss from the transfer of equipment.

Free transfer of assets to assist charitable purposes can be carried out for the following cases:

• Social assistance and protection of the population;
• Help for victims after a natural disaster;
• Help to protect children, mothers and fathers;
• Assistance for educational, cultural, scientific institutions;
• Help for preventive work to improve people's health;
• Assistance in the field of sports physical education;
• Help for the conservation of nature and wildlife.

It is important to know: charitable donations are exempt from VAT. The basis for this requires a package of documents:

1. Agreement for charitable purposes, transferred assets free of charge;
2. Documents that confirm the result of the transfer and acceptance of assets by the recipient organization;
3. Documents confirming the intended intended use of the transferred asset.

If an organization is the recipient of fixed assets free of charge, then this is considered a receipt of assets and an increase in the income side of the enterprise. If an enterprise transfers assets, then this is considered a disposal of fixed assets and a loss for the organization.

Gratuitousness in the generally accepted understanding is the transfer of property by one person to another person without payment, that is, free of charge. The gratuitous provision of valuables can be temporary or permanent with the transfer of ownership.

From this article, readers will be able to learn how transactions involving the gratuitous transfer and receipt of property from persons other than the founders are reflected for tax purposes on the profits of organizations.

First of all, we note that the civil law basis for the provision of property for free use is established by Chapter. 36 “Free use” of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Under an agreement of gratuitous use, otherwise such an agreement is called a loan agreement, one party to the agreement (the lender) undertakes to transfer or transfers an item for gratuitous temporary use to the other party (the borrower), and the latter undertakes to return the same item in the condition in which it received it, taking into account normal wear and tear or in the condition stipulated by the contract (Article 689 of the Civil Code of the Russian Federation).

The owner of the thing, as well as other persons endowed with such right by law or by the owner, have the right to transfer a thing for free use, as defined in paragraph 1 of Art. 690 Civil Code of the Russian Federation.

Please note that a commercial organization does not have the right to transfer property for free use to a person who is its founder, participant, manager, or member of management and control bodies. Such a restriction on the transfer of things for free use is established by clause 2 of the same article. 690 Civil Code of the Russian Federation.

The item must be provided for free use with all its accessories and related documents - technical passport, instructions for use and other documents - unless otherwise provided by the contract.

Since the topic of our article is the taxation of profits from transactions of gratuitous transfer and receipt of property, we will not consider in more detail the legal basis of gratuitous use agreements. If necessary, readers will be able to familiarize themselves with them.

Let us turn to the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

Let us recall that in accordance with paragraph 2 of Art. 248 of the Tax Code of the Russian Federation, for the purposes of taxing the profits of organizations, property (work, services) or property rights are considered received free of charge if the receipt of this property (work, services) or property rights is not associated with the occurrence of an obligation on the recipient to transfer the property (property rights) to the transferor (perform for the transferor of work, to provide services to the transferor).

Income tax for an organization transferring property for free use

To recognize expenses for corporate profit tax purposes, the criteria established by Art. 252 of the Tax Code of the Russian Federation.

According to the provisions of this article of the Tax Code of the Russian Federation, for profit tax purposes, all economically justified and documented expenses of the taxpayer that are incurred by him in connection with the implementation of activities aimed at generating income are accepted.

Expenses that do not meet the specified criteria are not taken into account when determining the tax base for corporate income tax (clause 49 of Article 270 of the Tax Code of the Russian Federation).

From the Letter of the Federal Tax Service of Russia for Moscow dated January 15, 2009 N 19-12/001819 it follows that with the gratuitous transfer of property belonging to an organization, the organization is not expected to receive any income, the organization does not receive economic benefits, and therefore it does not generate income that is taken into account for income tax purposes. Thus, if an organization does not receive income during the gratuitous transfer of property, then expenses cannot be recognized for profit tax purposes.

According to paragraph 16 of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base for income tax, expenses in the form of the cost of gratuitously transferred property (work, services, property rights) and expenses associated with such transfer are not taken into account.

What other points should you pay attention to when transferring property for free use?

If the property transferred free of charge is depreciable and is taken into account by the transferring party as part of fixed assets, the following provisions of the Tax Code of the Russian Federation must be taken into account.

For profit tax purposes in accordance with clause 3 of Art. 256 of the Tax Code of the Russian Federation, fixed assets transferred (received) under contracts for free use are excluded from depreciable property.

In accordance with paragraph 2 of Art. 322 of the Tax Code of the Russian Federation for fixed assets transferred by the taxpayer for free use, starting from the 1st day of the month following the month in which the specified transfer occurred, depreciation is not calculated.

When a contract of gratuitous use is terminated and objects of depreciable property are returned to the taxpayer, depreciation on them is calculated using the linear depreciation method from the 1st day of the month following the month in which the objects were returned to the taxpayer (clause 7 of Article 259.1 of the Tax Code of the Russian Federation).

If an organization uses a non-linear method of calculating depreciation, then upon termination of a contract for gratuitous use and the return of depreciable property objects, depreciation on such objects is calculated in the same manner as with the linear method (clause 9 of Article 259.2 of the Tax Code of the Russian Federation).

Despite the fact that property transferred (received) under an agreement for gratuitous use is excluded from depreciable property, capital investments in fixed assets provided under an agreement for gratuitous use in the form of inseparable improvements made by the borrower with the consent of the lender are recognized as depreciable property. This norm is established by Art. 256 Tax Code of the Russian Federation.

Capital investments in fixed assets received under a gratuitous use agreement, the cost of which the lender reimburses to the borrower, in accordance with clause 1 of Art. 258 of the Tax Code of the Russian Federation, are amortized by the lender in the manner established by Ch. 25 Tax Code of the Russian Federation.

The specifics of maintaining tax accounting for transactions with depreciable property are established by Art. 323 Tax Code of the Russian Federation. This article determines that analytical accounting should, in particular, contain information:

– on the date of transfer of property into operation;

– on the date of exclusion from depreciable property when transferred under a contract of gratuitous use;

– on the expiration date of the free use agreement.

The Letter of the Ministry of Finance of Russia dated March 25, 2010 N 03-03-06/1/174 discusses the following situation. The organization transfers equipment for temporary use, and the transfer is carried out within the framework of a contract for the supply of goods, according to the terms of which the payment for the rental of equipment is included in the cost of the goods supplied. The price of the goods is the same both for buyers using equipment owned by the organization and for buyers to whom the equipment was not transferred. Is such a transfer gratuitous and does the organization have the right to take into account depreciation on the transferred equipment for the purposes of calculating income tax?

Since the equipment provided for temporary use under a contract for the supply of goods does not increase the price of the supply contract, then, in the opinion of the Ministry of Finance, set out in the Letter in question, the provision of equipment for temporary use is free of charge due to the fact that such provision does not give rise to counter-property obligations for the recipient. The Letter also states that fixed assets transferred (received) under agreements for free use are excluded from depreciable property, thus, equipment provided by the taxpayer for temporary use under a supply agreement that does not cause counter-property obligations for the recipient is not for the purpose of taxation of profits on depreciable property.

Income tax for an organization that has received property for free use

To income for the purpose of taxing the profits of organizations in accordance with paragraph 1 of Art. 248 of the Tax Code of the Russian Federation includes income from the sale of goods (work, services) and property rights and non-operating income.

Property (work, services) or property rights are considered received free of charge if the receipt of this property (work, services) or property rights is not associated with the recipient having an obligation to transfer the property (property rights) to the transferor (performing work or providing services for him) , which we have already discussed in the article.

Clause 8 of Art. 250 of the Tax Code of the Russian Federation provides that income in the form of gratuitously received property (work, services) or property rights (including the right to use property), except for the cases specified in Art. 251 of the Tax Code of the Russian Federation are recognized as non-operating income of the taxpayer and, therefore, are taken into account when forming the tax base for corporate income tax in accordance with the provisions of Art. Art. 247 and 248 of the Tax Code of the Russian Federation.

The Ministry of Finance of Russia in Letter dated October 1, 2012 N 03-03-06/4/100 drew the attention of taxpayers to the fact that for profit tax purposes, receiving property for free use should be considered as free receipt of property rights.

When receiving property (work, services) free of charge, income is assessed based on market prices determined taking into account the provisions of Art. 105.3 of the Tax Code of the Russian Federation, but not lower than that determined in accordance with Chapter. 25 of the Tax Code of the Russian Federation, residual value - for depreciable property and not less than the cost of production (purchase) - for other property (work performed, services rendered). Information on prices must be confirmed by the taxpayer - the recipient of the property (work, services) documented or by conducting an independent assessment.

A taxpayer who receives property for gratuitous use under an agreement includes in non-operating income income in the form of the gratuitously received right to use the property, determined on the basis of market prices for the rental of identical property.

Article 695 of the Civil Code of the Russian Federation imposes obligations on the borrower to maintain the thing received for gratuitous use in good condition, including carrying out routine and major repairs, as well as bearing all expenses for its maintenance, unless otherwise provided by the gratuitous use agreement.

The receiving party, in the case of carrying out activities aimed at generating income in connection with the use of property received free of charge, takes into account for profit tax purposes the expenses associated with the use and maintenance of such property, provided that such expenses meet the criteria established by Art. 252 of the Tax Code of the Russian Federation. This opinion was expressed in Letter of the Ministry of Finance of Russia dated July 24, 2008 N 03-03-06/2/91.

In the previous section of the article, we noted that, according to paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, fixed assets transferred (received) under agreements for gratuitous use are excluded from depreciable property. Neither the lender nor the borrower accrues depreciation on such property.

But it was also noted that capital investments in fixed assets provided under a free use agreement in the form of inseparable improvements made by the borrower with the consent of the lender are recognized as depreciable property.

The lender may or may not compensate for expenses incurred by the user of the property. So, capital investments, the cost of which is not reimbursed by the lender, are depreciated by the borrower during the term of the gratuitous use agreement, determined for the received fixed assets in accordance with the Classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation of January 1, 2002 .N 1.

Income tax on gratuitous transfer (receipt) of property with transfer of ownership

Above, we examined issues related to the transfer and receipt of property under a contract for gratuitous use, when the ownership of the property does not pass from the transferring party to the party receiving the property for use.

But in some cases, when transferring (receiving) property free of charge, ownership of it is transferred. One such case is the gift of property. Let us recall that under the gift agreement in accordance with Art. 572 of the Civil Code of the Russian Federation, one party (the donor) transfers the property into ownership to the other party (the donee) free of charge. If the donor is a legal entity and the value of the gift exceeds 3,000 rubles, the agreement for the donation of movable property must be made in writing, as established by clause 2 of Art. 574 Civil Code of the Russian Federation. Please note that donations are not allowed in relations between commercial organizations, with the exception of ordinary gifts whose value does not exceed 3,000 rubles. (Clause 4, Clause 1, Article 575 of the Civil Code of the Russian Federation).

For profit tax purposes, the value of gratuitously transferred property and expenses associated with such transfer are not taken into account when determining the tax base for income tax on the basis of clause 16 of Art. 270 Tax Code of the Russian Federation.

For example, expenses for the purchase of gift certificates that are given to clients as gifts are not taken into account for income tax purposes. As noted in Letter of the Ministry of Finance of Russia dated April 4, 2011 N 03-03-06/1/207, when purchasing a gift certificate, an organization does not acquire a product, but the seller’s obligation to provide the product (work, service) chosen by the certificate owner for a certain amount. The funds paid by the organization - the buyer of the company's certificates - to the agent of the sellers of goods (work, services) are actually advances paid for goods (work, services). Expenses associated with the acquisition and transfer of gift certificates are not taken into account for profit tax purposes, since property rights certified by these certificates are transferred to participants in shared construction free of charge.

The organization's income in the form of property received free of charge is recognized in accordance with clause 8 of Art. 250 of the Tax Code of the Russian Federation with non-operating income. Income assessment is carried out in a manner similar to that discussed in the previous section of this article.

An organization transfers fixed assets free of charge to another organization. It is not interdependent with respect to the host organization. The cost of the transferred property is more than 100,000 rubles. The organization receiving the property applies the general taxation system.
Can one legal entity transfer fixed assets to another legal entity free of charge? How should this be formatted? Is depreciation calculated and included in expenses when calculating income tax?

Having considered the issue, we came to the following conclusion:
The norms of civil legislation indicate the prohibition of donating property in relations between commercial organizations, with the exception of ordinary gifts, the value of which does not exceed three thousand rubles.
For profit tax purposes, the organization will have to recognize non-operating income based on the market value of the property received. Other income will need to be recognized in accounting.
The initial cost of fixed assets received free of charge in both accounting and tax accounting is repaid through depreciation.

Rationale for the conclusion:
In accordance with the Civil Code of the Russian Federation, a gratuitous agreement is recognized as an agreement under which one party undertakes to provide something to the other party without receiving payment or other counter-provision from it.
In the situation under consideration, one organization plans to transfer fixed assets to another organization free of charge, which, in essence, is a donation.
Thus, under a gift agreement, one party (the donor) gratuitously transfers or undertakes to transfer to the other party (the donee) an item of ownership or a property right (claim) to himself or to a third party, or releases or undertakes to release it from a property obligation to himself or to a third party .
If there is a counter transfer of a thing or right or a counter obligation, the contract is not recognized as a donation (Civil Code of the Russian Federation).
The requirements for the form of the gift agreement are established by the Civil Code of the Russian Federation.
In accordance with the Civil Code of the Russian Federation, a donation agreement for movable property must be made in writing in the case where the donor is a legal entity and the value of the gift exceeds three thousand rubles.
The Civil Code of the Russian Federation does not establish any specific features for a real estate gift agreement. Moreover, since the donation of real estate involves the transfer of ownership of this property to the donee, which is subject to state registration, the real estate donation agreement is always concluded in writing (Civil Code of the Russian Federation, Part 6, Article 1, Clause 2, Part 4, Art. 18, part , Federal Law of July 13, 2015 N 218-FZ “On State Registration of Real Estate”).
Thus, a donation agreement for both movable and immovable property must be concluded in writing.
By virtue of the Civil Code of the Russian Federation, donations are not allowed, with the exception of ordinary gifts, the value of which does not exceed three thousand rubles, in relations between commercial organizations. When resolving property disputes in court, an agreement concluded in violation of the Civil Code of the Russian Federation may be declared invalid (FAS of the Ural District dated November 9, 2012 N F09-11413/12, FAS Central District dated October 15, 2004 N).
At the same time, it is necessary to take into account that, according to the Tax Code of the Russian Federation, the Civil Code of the Russian Federation, civil legislation, as a general rule, does not apply to tax relations, and civil legal relations, in turn, are not regulated by tax legislation. Accordingly, the payment of certain taxes is determined by tax law, but within the framework of the relationship between the parties to the agreement (contract), civil law should be followed.
Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 24, 2016 No. 7 “On the application by courts of certain provisions of the Russian Federation on liability for violation of obligations” explains that in cases where a dispute resolved by the court arises from tax or other financial and administrative legal relations, civil law can be applied to the named legal relations, provided that this is provided for by law (Civil Code of the Russian Federation).
The courts firmly adhere to the position that violation of civil legislation affects taxation only in cases specifically provided for by law. If a tax rule does not stipulate the application of the rule contained in it for compliance with civil law, this rule should be applied regardless of whether the rules of civil law are complied with or not (see Fourth Arbitration Court of Appeal dated 05/06/2016 N 04AP-1842/16, dated 05/08. 2013 N, Fifth Arbitration Court of Appeal dated 09/08/2014 N, Tenth Arbitration Court of Appeal dated 21/11/2012 N 10AP-7889/12).

Income tax

According to the Tax Code of the Russian Federation, the obligation to pay a tax or fee arises, changes and terminates if there are grounds established by the Tax Code of the Russian Federation or another act of legislation on taxes and fees.
The Tax Code of the Russian Federation provides for norms for gratuitous transactions between legal entities.
In accordance with the Tax Code of the Russian Federation, for the purposes of taxing the profits of organizations, property (work, services) or property rights are considered to be received free of charge if the receipt of this property (work, services) or property rights is not associated with the occurrence of an obligation on the recipient to transfer the property (property rights) to the transferor (perform work for the transferor, provide services to the transferor).
and the Tax Code of the Russian Federation established that the cost of fixed assets received free of charge is taken into account in full as part of non-operating income at the time of actual receipt of the property on the date the parties sign the transfer and acceptance certificate.
The initial cost of such property for profit tax purposes is determined as the amount at which such property is valued in accordance with the Tax Code of the Russian Federation (TC RF). That is, a fixed asset object is accepted for tax accounting at its market value, determined taking into account the provisions of the Tax Code of the Russian Federation (but not lower than the residual value according to the tax accounting data of the donor), taking into account the costs of delivery and bringing to a state in which the fixed asset object is suitable for use (, Tax Code of the Russian Federation, Ministry of Finance of Russia dated November 19, 2012 N 03-01-18/9-173, dated September 21, 2012 N).
In accordance with the Tax Code of the Russian Federation, prices used in transactions whose parties are persons who are not recognized as interdependent, as well as income (profit, revenue) received by persons who are parties to such transactions are recognized as market prices. Information on prices is confirmed by the recipient of the property (work, services) documented or through an independent assessment (Tax Code of the Russian Federation).
For fixed assets received free of charge, the taxpayer has the right to charge depreciation provided that such objects meet the criteria established in the Tax Code of the Russian Federation (see also the Ministry of Finance of Russia dated July 27, 2012 N 03-07-11/197).
Let us recall that for tax purposes, depreciable property is property that is owned by the taxpayer, is used by him to generate income, and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 100,000 rubles (Tax Code of the Russian Federation).
The calculation of depreciation for depreciable property objects, including fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, begins on the 1st day of the month following the month in which this object was put into operation, regardless of the date its state registration (Tax Code of the Russian Federation).
The useful life of fixed assets received free of charge is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets approved by the Government of the Russian Federation dated January 1, 2002 N 1 (Tax Code of the Russian Federation).
It is necessary to take into account that when receiving depreciable property free of charge, the recipient does not have the right to include a depreciation bonus in the expenses of the reporting (tax) period, which is directly established by the Tax Code of the Russian Federation.
An organization purchasing used fixed assets, in order to apply the linear method of calculating depreciation for these objects, has the right to determine the depreciation rate for this property taking into account the useful life reduced by the number of years (months) of operation of this property by the previous owners. In this case, the useful life of these fixed assets can be defined as their useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner (Tax Code of the Russian Federation).
Consequently, the norms of the Tax Code of the Russian Federation provide the taxpayer with the right to independently determine which procedure for determining the useful life of used property to apply:
1) based on the useful life established taking into account the Classification (Tax Code of the Russian Federation);
2) based on the useful life established taking into account the Classification, reduced by the number of years (months) of operation of this property by the previous owner (first sentence of the Tax Code of the Russian Federation);
3) based on the useful life established by the previous owner, reduced by the period of actual use by the previous owner (second sentence of the Tax Code of the Russian Federation).
The option used is fixed in the accounting policy for tax purposes.
If the period of actual use of this OS by the previous owners turns out to be equal to its useful life, determined by the Classification, or exceeds this period, the taxpayer has the right to independently determine the useful life of this OS, taking into account safety requirements and other factors (Tax Code of the Russian Federation, Ministry of Finance of Russia dated 01.12 .2014 N 03-03-06/1/61194, dated 05/21/2013 N, dated 11/29/2012 N).
It is necessary to take into account that, by virtue of the Tax Code of the Russian Federation, used depreciable property objects acquired by an organization (in this case, received free of charge) are included in the depreciation group (subgroup) in which they were included from the previous owner (Ministry of Finance of Russia dated June 27, 2016 N 03-03-06/1/37148).
At the same time, the taxpayer does not have the right to choose any other depreciation group for a used fixed asset. Changing the depreciation group is contrary to the Tax Code of the Russian Federation (UFTS of Russia for Moscow dated April 26, 2010 N 16-15/043777@).
In a situation where the previous owner erroneously determined the depreciation group (subgroup), the taxpayer takes into account used fixed assets as part of the depreciation group (subgroup) in which they should have been included according to the Classification by the previous owner (determination of the RF Armed Forces dated 01.04. 2015 N 304-KG15-1793).
Thus, in the situation under consideration, the organization must include the received property in the depreciation group in which it was included by the previous owner. Moreover, this group must be defined correctly.
In order to exercise the right established by the Tax Code of the Russian Federation to reduce the useful life or to independently determine the useful life of a used asset, an organization must document the period of actual operation of the asset by the previous owner, as well as the depreciation group in which this object was included. included. Representatives of the tax authorities explain (UFTS of Russia for Moscow dated 07.07.2008 N 20-12/064109) that when purchasing a fixed asset, an organization can confirm its service life by the previous owner with an act of acceptance and transfer of a fixed asset item, drawn up in the prescribed manner.
Otherwise, the organization cannot take advantage of the provisions of the Tax Code of the Russian Federation (see, for example, the Ministry of Finance of Russia dated 03/20/2013 N 03-03-06/1/8587, dated 12/14/2012 N, dated 10/09/2012 N, resolution of the Moscow District AS dated 14.10 .2015 in case No. A40-191195/14). Then the useful life of the organization will need to be established independently, guided by the Classification as for a new fixed asset, that is, without taking into account previous operation (Ministry of Finance of Russia dated July 16, 2009 N 03-03-06/2/141).

The gratuitous transfer of property is subject to VAT (Tax Code of the Russian Federation). When carrying out such operations, the taxpayer (the organization transferring the fixed assets) is obliged to charge VAT, issue an invoice and reflect it in the sales book.
However, a tax deduction cannot be applied when receiving property free of charge. The recipient of the invoice (including adjustments, corrected ones) received during the gratuitous transfer of goods (performance of work, provision of services), including fixed assets and intangible assets, are not registered in the purchase book (clause 19 of the Rules for maintaining the purchase book used in calculations for value added tax, approved by the Government of the Russian Federation dated December 26, 2011 N 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax”).

Accounting

The procedure for accounting for fixed assets on the balance sheet of organizations is regulated by PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01) and the Guidelines for the accounting of fixed assets approved by the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as the Guidelines).
Property received free of charge is accepted for accounting as an asset if it meets the conditions provided for in clause 4 of PBU 6/01.
Like others, fixed assets received free of charge are taken into account at their original cost (clause 7 of PBU 6/01).
The initial value of fixed assets received free of charge is recognized as their current market value on the date of acceptance for accounting as investments in non-current assets (clause 10 of PBU 6/01, clause 29 of the Methodological Instructions).
The initial cost of fixed assets received free of charge also includes the actual costs of the organization for their delivery and bringing them into a condition suitable for use (clause 32 of the Methodological Instructions).
In this case, as a result of the gratuitous receipt of an asset, the organization receives other income in the amount of the market value of this asset (, 10.3 "Income of the organization", hereinafter -).
Based on clause 11 and clause 29 of the Methodological Instructions, such other income on the date of receipt of property is taken into account as part of deferred income in account 98, sub-account “Gratuitous receipts” (Ministry of Finance of Russia dated September 17, 2012 N 07-02-06/223) .
The cost of fixed assets is repaid by calculating depreciation using one of the methods listed in clause 18 of PBU 6/01. There are no exceptions for operating systems received free of charge. During the reporting year, depreciation charges for fixed assets are accrued monthly, starting from the first day of the month following the month in which this object was accepted for accounting, regardless of the calculation method used in the amount of 1/12 of the annual amount (clauses 17, 18, 21 , paragraphs 2, 5 clause 19 PBU 6/01).
Thus, the gratuitous receipt of fixed assets and its acceptance for accounting as an object of fixed assets are reflected in the entries:
Debit 08 Credit 98
- the market value of the property received free of charge is reflected;
Debit 08 Credit 76 (60)
- the costs of delivering the property and bringing it to a condition suitable for use are reflected;
Debit 01 Credit 08
- reflects the initial cost of the fixed asset object put into operation;
Debit 20 (26, 44) Credit 02
- depreciation accrued;
Debit 98 Credit 91, subaccount "Other income"
- monthly, as depreciation is calculated, part of the cost of the fixed assets received free of charge is reflected in other income (clause 29 of the Methodological Instructions).

Documenting

All forms of primary accounting documents are determined by the head of the economic entity, and are developed by the person entrusted with accounting (Federal Law of December 6, 2011 N 402-FZ “On Accounting”, hereinafter referred to as Law N 402-FZ).
N 402-FZ does not provide for the mandatory use of documents contained in albums of unified forms. However, when developing their own primary accounting documents, organizations can use unified forms approved by the State Statistics Committee of Russia as a model.
Primary accounting documents are accepted for accounting if they contain the mandatory details specified in Law No. 402-FZ.
In accordance with clause 38 of the Methodological Instructions, the acceptance of fixed assets for accounting is carried out on the basis of a certificate of acceptance and transfer of fixed assets approved by the head of the organization. The unified form of the act on the acceptance and transfer of fixed assets (except for buildings, structures) N OS-1 was approved by the State Statistics Committee of Russia dated January 21, 2003 N 7. Based on this form, an organization can develop its own form of the act.
Based on the act of acceptance and transfer of a fixed asset object and accompanying documents (technical passports of manufacturing plants, etc.), an inventory card for recording a fixed asset object is opened (the card can be developed on the basis of Form N OS-6).
Thus, in order to accept fixed assets received free of charge for accounting, an organization must have:
- an agreement on the gratuitous transfer of property, drawn up in writing;
- act of acceptance and transfer of property;
- documents confirming the market value of fixed assets accepted for accounting (for example, an appraiser’s report);
- technical documentation.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Vakhromova Natalya

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The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Vadim SHUSTOV
Auditor LLC "Elkod-audit"

The gratuitous transfer of property in civil law is regulated by the rules on donation. Under a gift agreement, one party transfers or undertakes to transfer ownership of property to the other party free of charge (Article 572 of the Civil Code of the Russian Federation). Commercial organizations can give each other property worth no more than 5 minimum wages (clause 4 of Article 575 of the Civil Code of the Russian Federation), i.e. 500 rubles. If at least one of the parties to the gift agreement is a non-profit organization or an individual, then the value of the gift is not limited in any way.
If a commercial organization nevertheless received property over 5 minimum wages free of charge from another similar company, then this transaction may be declared invalid if one of the interested parties files a claim in court. This can be done by interested parties (owners of the organization, shareholders, etc.) within 10 years from the date of gratuitous transfer of property (clause 1 of Article 181 of the Civil Code of the Russian Federation).
If the transaction is declared invalid, the organization will be obliged to return to the donor all property received from him. It happens that by this time such property is no longer listed in the organization. Then the company will have to reimburse the cost of the transferred property in money (Clause 2 of Article 167 of the Civil Code of the Russian Federation).

Determining the value of property
When determining the value of gratuitously received property for accounting purposes, one should be guided by the norms of the Regulations on Accounting and Financial Reporting in the Russian Federation and PBU 9/99 “Income of the Organization” (approved respectively by orders of the Ministry of Finance of Russia dated July 29, 1998 No. 34n and dated May 6, 1999 No. 32n). Assets received free of charge are accepted for accounting at market value. It is determined on the basis of prices in force on the date of their acceptance for accounting for this or a similar type of asset (clause 10.3 of PBU 9/99).
In most cases, the value of property received free of charge when calculating income tax is recognized as non-operating income (clause 8 of Article 250 of the Tax Code of the Russian Federation). In this case, income is assessed based on market prices determined taking into account the provisions of Article 40 of the Tax Code of the Russian Federation. In this case, the market price must be confirmed documented or through an examination.
Sources of information on market prices can be considered:

• official information on stock exchange quotations (completed transactions) on the exchange closest to the location (place of residence) of the seller (buyer), and in the absence of transactions on the specified exchange or upon sale (purchase) on another exchange - information on exchange quotations (completed transactions) on this another exchange or information on international exchange quotations, as well as the quotation of the Russian Ministry of Finance for government securities and obligations;
• information from government statistical bodies, pricing regulatory bodies and other authorized bodies;
• information published in printed publications or brought to the attention of the public by the media.

In addition, market prices can be determined by an appraiser. Valuation objects include material objects, work, services, information (Article 5 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”).
If the property was assessed by an expert, it is necessary to have a corresponding report with calculations determining the market value of the property. You cannot do without a copy of the license for the right to carry out appraisal activities.
In tax accounting, unlike accounting, the market value of fixed assets and intangible assets received free of charge cannot be lower than their residual value. It is defined as the difference between the original cost and the amount of accrued depreciation (Article 257 of the Tax Code of the Russian Federation). Therefore, you should obtain an appropriate certificate from the donor organization regarding the above-mentioned values. For products, goods and materials, the market value should not be less than the cost of their production.
Example 1 Tradecomp LLC received a computer free of charge in November 2002 from a non-profit organization.
To determine the market value of the computer, the company hired an independent appraiser, who valued it at 40,000 rubles. At this cost, the computer is capitalized in accounting. The non-profit organization - the donor subsequently submitted a certificate according to which the residual value of the computer was 48,000 rubles.
Since the market value of the computer is lower than its residual value (40,000 rubles. Property accounting
Assets received free of charge are reflected in accounting as part of non-operating income (clause 8 of PBU 9/99). Moreover, the cost of materials is shown as part of income at the time of their transfer to production (clause 47 of the Methodological Recommendations on the procedure for generating indicators of an organization’s financial statements, approved by Order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n). Fixed assets received free of charge are depreciated in accounting. Initially, the cost of such assets is included in deferred income (credit to account 98 “Deferred income”). As depreciation is calculated, their cost is taken into account as part of other income (credit to account 91 “Other income and expenses” in correspondence with account 98).
In accounting, depreciation is calculated in one of the possible ways: linear; reducing balance; write-off of cost based on the sum of the numbers of years of useful life; write-off of cost in proportion to the volume of products (works). The use of one of the methods for calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group (clause 18 of PBU 6/01).
Depreciation begins on the 1st day of the month following the month in which this object was put into operation, and stops on the 1st day of the month following the month when the cost of such an object was completely written off or when this object was removed from service fixed assets for any reason.
Example 2 Let's use the conditions of example 1. When accepting a computer for accounting purposes, its useful life is determined to be 5 years, i.e. 60 months. (5 years x 12 months) and the straight-line depreciation method is selected. The certificate received from the non-profit organization indicates that the computer has been used for 1 year. Therefore, the remaining depreciation period will be 48 months. (60 - 12). Based on this, the monthly depreciation rate is 833.33 rubles/month. (RUB 40,000: 48 months).
The following entries are made in accounting.
In November:
Debit 08 - 4 Credit 98 - 2
- 40,000 rub. - received a computer free of charge;
Debit 01 Credit 08 - 4
- 40,000 rub. - the computer was put into operation.
In December (and thereafter for four years):
Debit 20 Credit 02
- 833.33 rub. - depreciation on the computer has been calculated;Debit 98 - 2 Credit 91
- 833.33 rub. - included in non-operating income is part of the cost of a computer received free of charge. End of example 2.

The cost of property (including fixed assets) received free of charge by an organization, with the exception of those named in Article 251 of the Tax Code of the Russian Federation, for tax purposes is recognized as non-operating income at the time the parties sign the acceptance certificate (subclause 1, clause 4, article 271 of the Tax Code of the Russian Federation ).
The received property is included in the depreciable property if it meets the requirements of paragraph 1 of Article 256 of the Tax Code of the Russian Federation, namely, it belongs to the organization as a property and is used to generate income. In addition, it should not be on the list of property that cannot be depreciated (clause 2 of Article 256 of the Tax Code of the Russian Federation).
Tax accounting does not accrue depreciation on fixed assets received free of charge from organizations if the authorized capital of the receiving (transferring) party consists of at least 50% of the contribution of the transferring (receiving) organization. Fixed assets received free of charge from an individual are also not subject to depreciation, provided that the authorized capital of the receiving party consists of at least the same 50% of the contribution of this individual. Hence, property received free of charge is not subject to depreciation, the cost of which is not taken into account when determining the tax base for calculating income tax (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation).
For tax accounting purposes, depreciation can be calculated using two methods - linear or non-linear (Article 259 of the Tax Code of the Russian Federation). The linear method is necessarily applied to buildings, structures, transmission devices included in the eighth - tenth depreciation groups, regardless of the timing of commissioning of these objects. For other fixed assets, the taxpayer has the right to apply one of two methods. The selected depreciation calculation method cannot be changed during the entire period of depreciation calculation for this object.
Depreciation amounts in accounting and tax accounting may differ even if the original cost is the same. To avoid this, it is necessary to use the linear depreciation method in both accounts, while establishing the same useful life of the object.
Example 3 Let's use the conditions of example 1. In tax accounting, at the time of commissioning of a donated computer, a linear depreciation method and its useful life of 5 years are established (the computer according to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, is included in the third depreciation group with a service life of 3 to 5 years).
The certificate received from the non-profit organization indicates the period of its operation before transfer - 1 year. The Tax Code of the Russian Federation allows, when purchasing used fixed assets, to reduce their useful life by the number of years (months) of operation of this property by the previous owners (Clause 12, Article 259 of the Tax Code of the Russian Federation). A reduction in the established service life by this amount for objects received free of charge may be met with hostility by tax officials. Therefore, in order to avoid disputes with them, it is advisable not to do this.
The monthly depreciation amount in tax accounting will be 800 rubles/month. (RUB 48,000: 60 months). Starting from December 2002, this amount will reduce the taxable profit of the organization every month. End of example 3.

As mentioned above, in tax accounting the date of signing the act of acceptance and transfer of property transferred free of charge is recognized as the date of receipt of non-operating income. Moreover, this applies to both possible methods used in calculating income tax: both accrual and cash.
Example 4 Under the donation agreement, on November 4, 2002, the construction organization ZAO Ornament received from the founder the material - construction sand in the amount of 20 tons, the market value of which was 75,000 rubles. In the same month, 10 tons of sand were written off for production. The remaining 5 tons of sand were used in production in December 2002 and January 2003.
The transfer of material is documented in a transfer and acceptance certificate. When sand arrives at the warehouse, a receipt order is issued. In this case, the following entry is made in accounting:
Debit 10 Credit 98 - 2
- 75,000 rub. - sand transferred free of charge was capitalized at market value.
As sand is used in production, its cost is recognized as non-operating income:
Debit 20 Credit 10
- 37,500 rub. (RUB 75,000: 20 t x 10 t) - sand was written off for production;
Debit 98 - 2 Credit 91-1
- 37,500 rub. - the cost of sand written off for production and received free of charge is taken into account in non-operating income.
Similar entries are made in December and January 2003 in the amount of 18,750 rubles. (RUB 75,000: 20 t x 5 t).
In tax accounting, the total cost of sand donated free of charge is 75,000 rubles. - taken into account in non-operating income in November 2002. End of example 4.

Thus, in the case of gratuitous receipt of raw materials and materials to be used in production, organizations that use the accrual method of determining income at the end of the reporting period may have discrepancies between the accounting and tax accounting data under the article “Non-operating income” in the amount of unused production of property.
In the income tax return, the value of property received free of charge is reflected on line 030 of sheet 02 as part of non-operating income. In addition, at the end of the tax period, this amount must be entered on line 070 of Appendix 6 to Sheet 02 “Non-operating income”.

Tax obligations
The gratuitous transfer (receipt) of property in most cases leads to additional tax obligations of both parties.
The recipient organization's corporate property tax may increase. As is known, this tax is imposed on fixed assets, intangible assets, inventories and costs on the organization’s balance sheet. Moreover, fixed assets and intangible assets are accounted for at their residual value (Article 2 of the Law of the Russian Federation of December 13, 1991 No. 2030-1 “On Enterprise Property Tax”).
When calculating property tax, the residual value of gratuitously transferred fixed assets and intangible assets is taken into account according to accounting data (clause 4 of the instruction of the State Tax Service of Russia dated 06/08/95 No. 33 “On the procedure for calculating and paying enterprise property tax to the budget”). The cost of donated goods and materials will be taken into account in tax calculations only if they were not sold or used before the end of the reporting (tax) period.
The donor also has to deal with the budget. In cases provided for by the Tax Code of the Russian Federation, the gratuitous transfer of property is recognized as a sale (Clause 1, Article 39 of the Tax Code of the Russian Federation). For the purposes of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, the transfer of ownership of goods, results of work performed, and the provision of services free of charge are recognized as the sale of goods (work, services) (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, the transferring party must pay VAT to the budget on the value of the property transferred free of charge. In this case, the tax base for VAT is its market value (clause 2 of Article 154 of the Tax Code of the Russian Federation).
Example 5 The construction organization OJSC Stroyservice donates materials to the non-profit organization, the book value of which is 40,000 rubles. The amount of VAT paid to the supplier of materials is presented for deduction when they are accepted for accounting - 8,000 rubles. The market price of the transferred materials is 48,000 rubles, including VAT - 8,000 rubles.
The founders of the organization provide for the use of retained earnings from previous years for expenses associated with the gratuitous transfer of property to a non-profit organization.
In the accounting records of the transaction, the transfer of materials free of charge will be reflected as follows:
Debit 84 Credit 10
- 40,000 rub. - donated materials;
Debit 84 Credit 68 subaccount "VAT calculations"
- 8000 rub. - VAT is charged for the free transfer of materials.
Debit 68 subaccount "VAT calculations" Credit 19
- 8000 rub. - VAT on materials previously accepted for deduction is reversed;
Debit 84 Credit 19
- 8000 rub. - VAT paid to the supplier of materials is included in profit. End of example 5.

An invoice is issued by the donor for the market value of the property in two copies. The organization will have to register its copy in the sales book. The recipient does not register this invoice in the purchase book (Clause 11 of the Government of the Russian Federation of December 2, 2000 No. 914). The recipient organization does not have the right to reimburse this amount of tax, since it does not pay for the property received. One of the mandatory conditions for deducting the amount of VAT is its payment to the supplier (Article 171 of the Tax Code of the Russian Federation).
There are also exceptions. Thus, the following are not recognized as subject to VAT:

• transfer on a gratuitous basis of fixed assets to government and local government bodies, as well as budgetary institutions, state and municipal unitary enterprises;
• transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to business activities.