Legislation review

Industrial buildings used as premises for administrative purposes are subject to real estate tax

Buildings of industrial enterprises used as premises for administrative purposes are subject to real estate tax.

So, according to paragraph 266.1.1 paragraph 266.1 of Art. 266 of the Tax Code of Ukraine of December 2, 2010 No. 2755-VI, as amended and supplemented (hereinafter - TCU), tax payers for real estate other than a land plot are individuals and legal entities, including non-residents who are owners of residential and / or nonresidential real estate.

Objects of residential and non-residential real estate, including its share (clauses 266.2.1, clause 266.2 of article 266 of the TCU), are subject to taxation with a tax on immovable property other than a land plot.

The taxation base of residential and non-residential real estate objects, including their shares owned by legal entities, is calculated by the following persons independently on the basis of the total area of ​​each individual taxable object on the basis of documents confirming the ownership of such an object (paragraph 266.3.3 Section 266.3, Article 266 of the TCU).

In accordance with paragraph 14.1.129, approx. 1 p. 14.1 Art. 14 NKU in non-residential real estate distinguish, in particular office buildings (financial service buildings, office buildings for office and administrative purposes), industrial buildings and warehouses.

Sub-paragraph "e" p 266.2.2 p. 266.2 Art. 266 NKU defines a list of real estate objects that are not subject to taxation, which include industrial buildings, in particular industrial buildings, workshops, storage facilities of industrial enterprises.

The State Committee of Ukraine for Standardization, Metrology and Certification by order No. 507 of August 17, 2000 approved and introduced the State Classifier of Buildings and Structures DK 018-2000 (hereinafter - DK 018-2000), intended for use by central and local executive and legislative authorities , financial services, statistical authorities and all business entities (legal and physical persons) of Ukraine. The objects of classification in DK 018-2000 are buildings for industrial and non-production purposes and engineering structures for various functional purposes.

According to DK 018-2000, the Industrial Buildings and Warehouses group (code 125) belongs to the Industrial Buildings class (code 1251), which includes industrial buildings, in particular production buildings, workshops, warehouses of industrial enterprises and the like.

The group “Office Buildings” (code 122) includes buildings used as premises for office and administrative purposes, including for industrial enterprises.

So, the buildings used as premises for office and administrative purposes, including for industrial enterprises, are subject to taxation on real estate tax other than land, taking into account decisions of rural, township city councils regarding real estate tax other than land plot.