Минфин пошел на уступки банкам и ЦБ

Минфин пошел на уступки банкам и ЦБ

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Банки избавят от необходимости начисления налогов с перешедших им залогов в виде недвижимости. Год назад Минфин настоял, что такое имущество должно облагаться налогом, что было крайне негативно воспринято рынком. В дискуссию включился Банк России, который вместе с банкирами смог переубедить Минфин. Теперь банки смогут вернуть уплаченный налог — примерно 3 млрд руб. за 2016 год.

На днях Федеральная налоговая служба (ФНС) довела до сведения нижестоящих налоговых инспекций письмо Минфина по важному для банкиров вопросу — налогообложения недвижимости на балансах банков. В 2016 году Минфин выпустил разъяснения, согласно которым банки должны начислять налог на имущество по объектам недвижимости, временно не используемым в основной деятельности, и долгосрочным активам, а также предназначенным для перепродажи (см. «Ъ» от 3 августа 2016 года). Такое имущество учитывается в бухучете на счетах 619, 620 и 621. В основном это недвижимость, полученная в качестве отступного по кредитам. В письме, которое обнародовала ФНС, Минфин изменил свою позицию, указав, что ранее выпущенные на эту тему письма отменяются и имущество, учитываемое на вышеназванных счетах, налогом на имущество не облагается.

В Минфине «Ъ» пояснили, что изменение позиции связано с «многочисленными обращениями кредитных организаций». Вопрос определения налоговой базы по налогу на указанное имущество был дополнительно рассмотрен с участием Банка России, уточнили в министерстве. Так, 28 марта ЦБ направил в Минфин письмо, указав, что объекты недвижимого имущества (временно не используемые в основной деятельности, долгосрочные активы, предназначенные для продажи, полученные по договорам отступного, залога) основными средствами не являются. Налоговый кодекс предусматривает начисление налога на имущество лишь с основных средств. Следовательно, то имущество, учитываемое на счетах 619, 620 и 621, не может являться объектом налогообложения, резюмировал ЦБ. Минфин с этой позицией согласился.

Банкиры тоже активно вели борьбу за освобождение недвижимости от налогообложения. В ОТП-банке говорят, что направляли в Минфин соответствующий запрос. «ОТП-банк на основании адресного ответа Минфина начислял налог на имущество по объектам, учитываемым на счетах 619, 620 и 621,— отметили в пресс-службе банка.— В нашем случае изменение позиции регулятора приведет к существенной экономии по налогу на имущество». Запросы в Минфин, ФНС и ЦБ также направлял Промсвязьбанк, адресный запрос писал и Абсолют-банк.

Теперь банки смогут вернуть ранее уплаченный налог на имущество, указывают эксперты. «Так как письма Минфина не являются нормативными документами и всего лишь разъясняют законодательство, у них нет даты вступления в силу,— отметил партнер Taxology Алексей Артюх.— Это значит, что банки имеют полное право подать уточненную налоговую декларацию и потребовать возврата излишне уплаченного налога за 2016 год». Тот факт, что письмо уже доведено до территориальных налоговых инспекций, говорит о том, что препятствий налоговики чинить не будут, продолжает господин Артюх.

В Минфине подтвердили, что банки вправе вернуть излишне уплаченный налог, и банки уже подсчитывают выгоду. В Сбербанке «Ъ» сообщили, что банк принял к сведению изменение позиции Минфина, оценивая его положительно. «В настоящий момент банк проводит оценку потенциальной налоговой экономии за 2016 год,— уточнили в Сбербанке.— Позиция Минфина также будет учтена банком при исчислении налоговых обязательств за первый квартал 2017 года». В Абсолют-банке отметили, что уже сделали перерасчет и подали уточненную декларацию, что позволило сэкономить несколько миллионов рублей.

По подсчетам аналитиков, сумма, которую банки, благодаря изменению позиции Минфина, смогут вернуть из бюджета, существенная. «Общая стоимость имущества, учитываемого банками на счетах 619, 620 и 621, составляет 140 млрд руб.,— отметил руководитель группы банковских рейтингов АКРА Кирилл Лукашук.— При ставке налога 2,2% получаем экономию по налогу на имущество приблизительно 3 млрд руб.». По его словам, в условиях тотальной экономии любые дополнительные расходы — минус, потому изменение позиции Минфина может быть очень чувствительно в хорошем смысле для отдельных игроков.

Источник: kommersant.ru

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