In accordance with subparagraphs 266.1.1, 266.2.1, 266.3.1, 266.3.2 of Article 266 of the Tax Code of Ukraine, tax payers on immovable property other than a land plot are individuals and legal entities, including non-residents, who are owners of `objects of residential and / or non-residential real estate.

The object of taxation is an object of residential and non-residential real estate, including its share.

The tax base is the total area of ​​a residential and non-residential property, including its particles.

Sub-clause 14.1.1291 of clause 14.1 of Article 14 of the Tax Code of Ukraine determines that non-residential real estate is buildings, premises that are not classified, in accordance with the requirements of the law, in the housing stock.

In non-residential real estate, there are:
a) hotel buildings - hotels, motels, campings, boarding houses, restaurants and bars; tourist centers, mountain shelters, holiday camps, rest houses;
b) office buildings - financial service buildings, administrative buildings for office and administrative purposes;
c) shopping buildings - shopping centers, department stores, shops, covered markets, pavilions and halls for fairs, car service stations, canteens, cafes, snack bars, bases and warehouses of trade and public catering enterprises, buildings of consumer services;
d) garage - garages (ground and underground) and covered parking lots;
d) industrial buildings and warehouses;
e) buildings for public performances (casinos, gambling houses)
f) utility (household) buildings - auxiliary (non-residential) premises, which include sheds, barns, garages, summer kitchens, workshops, latrines, cellars, sheds, boiler rooms, boiler rooms, transformer substations, and the like;
f) other buildings.

Article 266 of the Tax Code of Ukraine defines payers of tax on immovable property other than a land plot, objects of taxation, tax base, as well as benefits: for the payment of this tax.

Subparagraph "e" of clause 266.2.2 of clause 266.2 of Art. 266 of the Tax Code of Ukraine, a list of real estate objects that are not subject to taxation is defined, which include industrial buildings, in particular, production buildings, workshops, warehouses of industrial enterprises.

In accordance with clause 30.1 of Article 30 of the Tax Code of Ukraine, a tax incentive is the exemption of a taxpayer from the obligation to calculate and pay taxes and fees, and pay them less tax and fees provided by tax and customs legislation, if there are grounds specified in clause 30.2 of this article.

The grounds for granting tax benefits are the features that characterize a certain group of taxpayers, the type of their activity, the object of taxation or the nature and social significance of their expenses (clause 30.2 of Article 30 of the Tax Code of Ukraine).

The basis for the exemption of the taxpayer from the obligation to calculate and pay taxes according to the rules of subparagraph "e" of clause 266.2.2 of clause 266.2 of Art. 266 of the Tax Code of Ukraine has a feature that characterizes the object of taxation.

At the same time, the Law of Ukraine “On Amendments to the Tax Code of Ukraine regarding the improvement of tax administration. Elimination of technical and logical inconsistencies in tax legislation "dated January 16, 2020 No. 466-IX, which entered into force in this part on May 23, 2020, the legislator outlined subparagraph "e"of subparagraph 266.2.2 of paragraph 266.2 of Article 266 of the Tax Code of Ukraine in the following edition : "e) industrial buildings, classified as" industrial buildings and warehouses "(code 125) of the State Classifier of Buildings and Structures DK 018-2000, used for their intended purpose in the economic activities of business entities, the main activity of which is classified in sections in-R KVED DK 009: 2010, but their owners do not lease, lease, loan."

Thus, the legislator in the future, that is, from 05/23/2020, changed the rule establishing preferences without changing the general criterion, where it has already provided for the application of a tax benefit, provided that industrial buildings do not seem to be their owners, in particular for rent. It follows from this that in previous periods the legislator did not restrict the application of the specified tax benefit even if it was leased, but subject to the general criterion, which is use for functional purpose, that is, for industrial production.