How to make a purchase of land in 1s. Land: accounting features

A land plot can be realized both separately and with a real estate object built on it.

If the land is sold with an immovable property standing on it, then the new owner (buyer) of real estate as a result of such a transaction acquires the rights to a land plot located under the building (building, construction). At the same time, he acquires the same land rights as the previous owner, that is, the right of ownership or the right to use.

In the case when there are several owners, they acquire the rights to a part (share) of such a land plot, taking into account the size of each share in the common ownership of the property.

Such a procedure is established by Article 35 of the Land Code of the Russian Federation and Article 552 of the Civil Code of the Russian Federation.

As a general rule, the value of the property being sold includes the value of the land transferred (property rights) transferred with the property. Such a rule is established by paragraph 2 of Article 555 of the Civil Code of the Russian Federation. However, the parties may indicate in the contract the price of land separately. For this, it is necessary to write in the conditions of the contract that the value of the property being transferred does not include the price of the land plot being transferred simultaneously with it, on which it is located. In this case, the contract must indicate the value of the land transferred along with the building.

The transfer of ownership of real estate to the buyer under a contract for the sale of real estate, including land, is subject to mandatory state registration (Articles 131 and 551 of the Civil Code of the Russian Federation).

Proceeds from the sale of land (fixed assets) include in other income of the organization at the time of:

the registered transfer of ownership of the property to the buyer - for land under a residential building;

registered transfer of ownership of the land to the buyer - if the land is a separate object of the sale.

This conclusion follows from paragraph 31 of PBU 6/01, paragraphs 12 and 16 of PBU 9/99, paragraph 16 of PBU 10/99.

As a general rule, a disposal asset is written off at its residual value. Since land plots are not subject to depreciation (paragraph 5, paragraph 17 of PBU 6/01), their residual value at the time of sale is equal to the original. In this regard, there is no need to open a separate sub-account “Retirement of fixed assets” for account 01 when disposing of a land plot.

Reflect the sale of land in accounting postings:

Debit 91-2 Credit 01

Debit 62 Credit 91-1
- Revenue from the sale of the land plot is reflected in other income.

Documentation and reflection in the account of the sale of land produce in the general manner. See more about this. .

Transfer to investor

As a rule, during the construction of a real estate object at the expense of the attracted investor, the cost of the land plot is fully or partially paid to the developer by the investor. In this case, the developer reflects the value of the land on account 08 and after the construction is completed, transfers to the investor the land (part of it). In accounting, reflect this operation with wiring:

Debit 76 sub-account "Settlements with investor" Credit 08
- the land plot was transferred to the investor in connection with the completion of the construction of the property.

The conditions and procedure for the seizure of land for state (municipal) needs are regulated by Chapter VII.1 of the Land Code of the Russian Federation, as well as Articles 279-281 of the Civil Code of the Russian Federation.

Land plots are confiscated in exceptional cases listed in Article 49 of the Land Code of the Russian Federation. State (local) authorities are required to notify the owner of the land.

For land plots that are seized for state needs, compensation is due. It can be obtained not only by the owner, but also by the copyright holder (user).

The amount of compensation, terms of transfer of the land plot and other conditions for withdrawal are specified in an agreement with the owner of the land. The amount of compensation includes:

the market value of the land;

the market value of real estate on this land plot;

the amount of losses caused by the withdrawal (including lost profits).

This procedure is established by articles 279 and 281 of the Civil Code of the Russian Federation, 56.8 and 56.9 of the Land Code of the Russian Federation.

Write off the land from the register on the date of termination of ownership of it. The write-off value of the land plot when it is written off is included in other expenses, and the compensation received for it is included in other income.

This conclusion follows from paragraph 12 of PBU 9/99, paragraph 16 of PBU 10/99, paragraph 31 of PBU 6/01.

As a general rule, a disposal asset is written off at its residual value. Since land plots are not subject to depreciation (paragraph 5, paragraph 17 of PBU 6/01), their residual value at the time of withdrawal is equal to the original. In this regard, there is no need to open a separate sub-account “Retirement of fixed assets” for account 01 when disposing of a land plot.

Operations associated with the disposal of the land as a result of the seizure, reflect the following transactions:

Debit 91-2 Credit 01
- reflected the disposal of the land;

Debit 76 Credit 91-1
- the amount of compensation (redemption price) for the withdrawal is reflected in other income.

If the land plot is deregistered before registration of transfer of ownership of it (that is, before recognition of compensation in income), then to reflect the disposal of land, use account 45 subaccount "Transferred real estate":

- reflected the disposal of the land before the transfer of ownership.

Retirement Documentation

Document the disposal of seized land in the same manner as in the sale. See more about this.How to reflect in the sale of fixed assets .

BASIC

Calculation of taxes upon disposal of land depends on the grounds on which the land is disposed of:

Implementation

The reflection of the sale of the land when calculating income tax depends on whose property and in which period it was acquired:

land acquired from state (municipal) property (under an agreement concluded between January 1, 2007 and December 31, 2011);

other cases of land acquisition.

If a land plot that was acquired under an agreement concluded between January 1, 2007 and December 31, 2011 from state (municipal) property is being sold, then determine the profit (loss) according to the rules of paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. To do this, use the formula:

The costs of acquiring a land plot should be taken into account in the residual amount (i.e., underwritten in tax accounting), which is calculated by the formula:

An example of reflection in accounting and taxation of the sale of a land plot that was previously acquired from municipal property (as a result of the sale, profit was made). The plot was purchased from January 1, 2007 to December 31, 2011

Alfa LLC acquired in 2011 a municipal land plot worth 1,200,000 rubles. The ownership of the land was registered in February 2011, the state duty amounted to 7500 rubles. In 2014, the organization sold the land at a price of 1,600,000 rubles. The actual transfer of land and registration of ownership of the buyer took place in June 2014.

The accounting policy for tax purposes established the write-off of expenses for the acquisition of land rights evenly over five years.

For the period from February 2011 to June 2014 (28 months), expenses for the acquisition of a land plot in the amount of 560,000 rubles were written off in tax accounting. (1,200,000 rubles: 5 years: 12 months × 28 months). The balance of unrecorded expenses amounted to 640,000 rubles. (1,200,000 rubles - 560,000 rubles).

On the date of transfer of ownership of the land to the buyer, the accountant made the following entries:

Debit 62 Credit 91-1
- 1,600,000 rubles. - reflected the proceeds from the sale of land;

Debit 91-2 Credit 01
- 1 207 500 rub. - written off the registered land.

Since previously fixed tax assets were formed in accounting, at the time of writing off the value of the land, a constant difference and the corresponding permanent tax liability are also formed.

In tax accounting, taxable profits from the sale of land amounted to 960,000 rubles. (1,600,000 rubles - 640,000 rubles). The accountant included this amount in the income tax return for the six months of 2014.

If as a result of the sale a loss is determined, then recognize it in tax accounting in the following order.

For organizations that set a deadline in the accounting policy to write off expenses for acquiring rights to land plots, the loss is recognized in equal shares over the specified period.

If the organization has chosen the second method (based on the profit of the previous year), without setting a settlement period, the loss is recognized in equal shares during the period of actual ownership of the land.

This conclusion follows from subparagraph 3 of paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated May 8, 2007 No. 03-03-05 / 111.

In other cases, the profit (loss) from the sale of land is determined in the following order.

Revenues from sales, reduce:

the costs of acquiring a land plot (subparagraph 2, paragraph 1, article 268 of the Tax Code of the Russian Federation);

on costs associated with the sale of the land (subparagraph 3, paragraph 1, article 268 of the Tax Code).

If the organization uses the cash method, expenses will reduce revenue from the sale, provided that they are paid (paragraph 3 of article 273 of the Tax Code of the Russian Federation). Reflect the income from the sale at the time of payment, regardless of the transfer of ownership (paragraph 2 of article 273 of the Tax Code).

Situation: can a developer reduce the income from the sale of apartments in an apartment building by the cost of the land acquired for the construction of a house? Land purchased from a private owner. The house was built at the expense of the organization’s own funds.

Yes, it can, but under certain conditions.

The housing legislation stipulates that the owners of premises in an apartment building shall have the right to common property of the house (including the land on which the house is located) by the right of shared ownership (Clause 1, Article 36 of the Housing Code of the Russian Federation). The share of the owner of the apartment on the land is determined in proportion to the size of the total area of \u200b\u200bthe apartment (Clause 1, Article 37 of the Housing Code of the Russian Federation).

For tax accounting purposes, implementation is recognized as the transfer on a reimbursable basis of the ownership of goods (results of work performed) (Clause 1, Article 39 of the Tax Code of the Russian Federation). The organization has the right to reduce the income from the sale of apartments by the value of the land on the basis of subparagraph 2 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation.

The transfer of ownership of real estate is subject to mandatory state registration. And the registration of the transfer of the right of ownership of a dwelling in an apartment building is simultaneously considered to be the registration of the right to a share of the land plot (paragraph 2 of Article 23 of the Law of July 21, 1997 No. 122-ФЗ).

Therefore, the developer has the right to reduce the income from the sale of apartments in a residential building by expenses in the form of the cost of the land plot (its part) on which the residential building is located, simultaneously with the transfer of the apartments to the owners (subparagraph 2, paragraph 1, article 268 of the Tax Code of the Russian Federation). However, the financial department believes that for this, in addition to registering the rights of buyers to apartments, it is necessary to make an appropriate entry in the Unified State Register of Rights about the absence of a developer’s right to this land plot or to a part of it (letter of the Ministry of Finance of Russia dated June 3, 2010 No. 03 -03-06 / 1/375).

Thus, the developer is entitled to reduce the income from the sale of the apartment by the cost of the share of the land transferred to the buyer together with the apartment, while fulfilling the following conditions:

the ownership of the apartment is registered with the buyer;

in the Unified State Register of Rights there is a record of the lack of rights of the developer to the land plot or to its corresponding part.

And you can do it like this. When selling an apartment, take in that part of the cost of land that is proportional to the total area of \u200b\u200bthe apartment (letter of the Ministry of Finance of Russia dated August 9, 2013 No. 03-03-06 / 1/32297).

Operations on the sale of land are not recognized as subject to VAT (subparagraph 6, paragraph 2, article 146 of the Tax Code). Consequently, the seller does not have obligations to pay VAT and issue an invoice to the buyer (subparagraph 1, paragraph 3, article 169 of the Tax Code).

Transfer to investor

When calculating income tax, the investor does not take into account the amount of compensation for the value of the land plot, since it is the means of targeted financing. In this case, the developer must keep separate records of income and expenses. This is stated in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

Exemption for state (municipal) needs

The question of whether to pay income tax on the amount of compensation (redemption price), which is paid for the withdrawal of land, is not directly regulated by law.

Situation: whether it is necessary to include in the composition of income for income tax purposes the amount of compensation received during the seizure of land for state (municipal) needs

No, it doesn `t need.

There are no grounds for taxing such income on profit in the legislation. The provisions of paragraph 3 of Article 250 of the Tax Code of the Russian Federation apply only to compensation for losses and damage associated with the violation of contractual obligations. Moreover, if a contractual relationship or a court decision does not establish an obligation to compensate for losses and damages, the non-operating income of the organization receiving the compensation does not arise. This is stated in article 317 of the Tax Code of the Russian Federation. Thus, it is impossible to include compensation for losses for land acquisition in incomes on the basis of this norm.

It is also impossible to take into account compensation for losses for land acquisition on the basis of other provisions of Chapter 25 of the Tax Code of the Russian Federation. This is due to the fact that when it is received, the organization does not have economic benefits, and therefore, income (Article 41 of the Tax Code).

In addition, compulsory alienation of property for state needs is possible only subject to prior and equivalent compensation (Article 35 of the Constitution of the Russian Federation). In particular, losses, including lost profits caused by the seizure of land for state or municipal needs, are subject to compensation in full (paragraph 2 of Article 56.8 of the Land Code of the Russian Federation, Article 281 of the Civil Code of the Russian Federation).

The procedure for reimbursement to owners of losses caused by the withdrawal is established by the Rules approved by Decree of the Government of the Russian Federation of May 7, 2003 No. 262 (clause 5 of Article 57 of the Land Code of the Russian Federation). This procedure does not provide for reimbursement to the organization-landowner of the amount of income tax payable upon receipt of compensation for the withdrawal of a land plot of state (municipal) needs. Consequently, the levy of income tax on the amount of compensation paid to the owner of the seized property violates the principle of full compensation for losses and damage established by the legislator for such cases.

Similar conclusions are contained in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 23, 2009 No. 2019/09, the definitions of the Supreme Arbitration Court of the Russian Federation dated September 23, 2009 No. ВАС-12144/09, dated July 4, 2007 No. 5047/07, and the decrees of the Federal Antimonopoly Service of the Moscow District dated May 26, 2009 No. KA-A40 / 4352-09-P, dated July 9, 2008 No. KA-A41 / 5975-08, of the North-Western District dated January 15, 2007 No. A56-11621 / 2006, West -Siberian District dated March 1, 2011 No. A81-1212 / 2009, dated April 15, 2009 No. Ф04-2207 / 2009 (4504-А70-49).

Taking into account the prevailing arbitration practice and on the basis of a letter of the Ministry of Finance of Russia dated November 7, 2013 No. 03-01-13-13 / 01/47571, the tax authority recognized the futile requirements for the inclusion of compensation in taxable income (letter of the Federal Tax Service of Russia dated July 16, 2015 No. ED-4-3 / 12506). Therefore, claims of inspectors in such situations are practically excluded.

It is worth noting that previously the position of regulatory agencies was different. They pointed out that losses caused by the seizure of land, including lost profits, are included in the amount of compensation due to landowners (Article 56.8 of the RF Labor Code). Therefore, compensation for land acquisition for state (municipal) needs when calculating income tax should be included in income (letters from the Ministry of Finance of Russia dated July 11, 2012 No. 03-03-06 / 1/334 and the Federal Tax Service of Russia dated March 19, 2010 . No. 3-1-11 / 192).

In connection with the release of later clarifications, this position has lost its relevance.

Situation: when calculating income tax, is it possible to take into account the costs of acquiring a land plot that is withdrawn for state (municipal) needs? The site was previously redeemed from private property; the costs of its acquisition were not recognized in tax accounting.

Yes you can.

Withdrawal of land for state (municipal) needs through redemption is on a reimbursable basis. Revenues from such a transaction are recorded in tax accounting. . And income from the sale can be reduced by the cost of acquiring the property to be sold (Clause 1, Article 268 of the Tax Code of the Russian Federation).

A similar point of view is reflected in the letter of the Federal Tax Service of Russia dated August 29, 2012 No. ED-20-3 / 920.

An example of reflection in accounting and taxation of the disposal of a land plot in connection with its seizure for municipal needs. The land plot was previously redeemed from private property lands. The organization applies the general taxation system (accrual method, reporting period - quarter)

Alfa LLC acquired a land plot in 2013. In 2015, by decision of local authorities, he was seized for municipal needs. The amount of compensation amounted to 1,600,000 rubles. (including 300 000 rub. - lost profit). The actual transfer of land took place in May 2015. The transfer of ownership was registered in June 2015. According to accounting and tax records, the value of the land is 1 207 500 rubles.

May 2015:

Debit 45 subaccount "Transferred real estate" Credit 01

June 2015:

Debit 91-2 Credit 45

Debit 76 Credit 91-1

In tax accounting, taxable profits from the sale of land amounted to 92,500 rubles. (1,300,000 rubles - 1,207,500 rubles). The amount of lost profits (300,000 rubles) relates to non-operating income. The accountant included these amounts in the income tax declaration for the six months of 2015.

An example of reflection in accounting and taxation of the disposal of a land plot in connection with its seizure for municipal needs. The land plot was previously purchased from the lands of municipal property (from January 1, 2007 to December 31, 2011). The organization applies the general taxation system (accrual method, reporting period - quarter)

Alfa LLC acquired a land plot in 2011. In 2013, by decision of the local authorities, the land was withdrawn for municipal needs. The amount of compensation amounted to 1,600,000 rubles. (including 300 000 rub. - lost profit). The actual transfer of the land took place in May 2013. The transfer of ownership was registered in June 2013. According to accounting, the value of the land is 1 207 500 rubles. According to tax accounting, the underestimated portion of the cost of acquiring a land plot amounted to 640,000 rubles.

In accounting, the Alpha accountant made the following entries.

May 2013:

Debit 45 subaccount "Transferred real estate" Credit 01
- 1 207 500 rub. - reflected the disposal of the land before the transfer of ownership.

June 2013:

Debit 91-2 Credit 45
- 1 207 500 rub. - the cost of the land plot is reflected in other expenses;

Debit 76 Credit 91-1
- 1,600,000 rubles. - the amount of compensation (reimbursement) for the withdrawal is reflected in other income.

For tax accounting purposes, an entity recognized the disposal of land as a regular sale.

In tax accounting, taxable profits from the sale of land amounted to 660,000 rubles. (1,300,000 rubles - 640,000 rubles). The amount of lost profits (300,000 rubles) relates to non-operating income. The accountant included these amounts in the income tax declaration for the six months of 2013.

Due to the difference in the amounts of recognized expenses for the acquisition of a land plot, a permanent difference is formed and a corresponding permanent tax liability is created for it:

Debit 99 Credit 68 subaccount "Calculations for income tax"
- 113,500 rubles. ((1 207 500 rubles - 640 000 rubles) × 20%) - a permanent tax liability is reflected.

Land - a type of real estate, which, along with other things, can be an object of sale, with the exception of certain cases (Art. ) We will tell you about land accounting in our consultation.

Land accounting: on what account

The procedure for registering a land plot depends on the purpose for which this plot is acquired.

So, if a land plot is acquired for production purposes (for example, for building a workshop building on it or farming), then it will be taken into account as part of fixed assets on account 01 “Fixed assets”.

If the site is initially acquired for resale, it will be necessary to take it into account as a product on account 41 “Goods”.

In any case, the value of the land for which it will be accepted for accounting will be determined as the sum of the actual costs of its acquisition, including the fee for registration of ownership (clauses 7, 8 of PBU 6/01, clause 5 6 PBU 5/01).

Revaluation of land in accounting

If the land will be recorded as part of fixed assets, the organization will be able to revalue it. When deciding on a revaluation, it will be necessary to do this every year for all land plots recorded in fixed assets (paragraph 15 of PBU 6/01). Revaluation can lead to both an increase and a decrease in the value of the land.

If the land is listed in the MPZ, the organization may check such land for impairment. And if necessary, a reserve is created for their impairment by attributing the difference to which the recorded value of the site exceeds its market value to account 59 “Provisions for the impairment of financial investments” (Debit of account 91 “Other income and expenses” - Credit of account 59).

Land acquisition: postings

Here are the main accounting records that are made upon the acquisition of a land plot as an object of fixed assets:

Recall that land is not depreciated as objects whose consumer properties do not change over time (paragraph 5, paragraph 17 of PBU 6/01).

If the land is accounted for as part of the MPZ, then instead of account 08-1, account 41 will be used in the above postings, and account 01 will not be used.

Accounting for the disposal of land

The accounting procedure for the sale of land will also depend on whether it is included in fixed assets or goods. Indeed, in the first case, the income and expenses from its sale will be accounted for in the composition, and in the second - how.

Operation	Debit account	Credit account
Reflected income from the sale of land recorded in fixed assets	62 "Settlements with buyers and customers"	91 “Other income and expenses”
Reflected income from the sale of land recorded as a commodity	62 "Settlements with buyers and customers"	90 "Sales"
Written off the book value of the land as a fixed asset	91	01
Written off the book value of the land as a commodity	90	41
Reflects the costs associated with the sale of land as fixed assets	91	60, 76, 70 “Settlements with personnel for remuneration of labor”, 10 “Materials”, etc.
Reflected the costs associated with the sale of land recorded as a commodity	44 “Costs to sell”
Written off expenses associated with the sale of land, recorded as a commodity	90	44

Please note that the implementation of land plots is not subject to VAT (

The acquisition of a land plot in 1C UPP and Integrated 1.1 should be documented as the receipt of goods and services with the operation type Construction Objects.

Thus it is necessary to create an element of the directory Objects of construction. An item of expenses must be indicated with the nature of Investments in non-current assets.

The accounting account is indicated in the tabular part of the document - 08.01, the VAT account - 19.08.

If there are additional costs that must be attributed to the value of this land plot, then upon receipt, the documents will also need to indicate a cost item with the nature of Investments in non-current assets, account 08.01 and the Construction Object.

When accepting a construction project for accounting, the concrete construction project and accounting account will need to be indicated as a fixed asset. And the program will collect all the costs allocated to this account and the object, and write it down as the value of the fixed asset.

After receipt, the construction object (land) must be taken into account, as the main means of the document Acceptance of fixed assets.

We indicate the account in BU and NU, where the cost was taken upon acquisition, the construction object and click the button Calculate amounts.

In the tabular section Fixed assets, create a new fixed asset and write a document.

On the next tab, General Information, we must indicate the Method of recording depreciation expenses.

But, land is not depreciated. Nevertheless, we create a method, we simply do not fill in anything other than the name.

In the example, I indicated the name Do not charge, so that it is clear what kind of method it is.

After that, on the bookmark of accounting indicate that the fixed asset is accepted for accounting.

We indicate absolutely any depreciation method, useful life and depreciation account.

The main thing: do not select the Accrual depreciation checkbox.

Then all entered depreciation settings will not matter. But they will have to be filled out, as they are required to be filled.

Do not forget to indicate the account of the accounting of the main asset. This field is hidden after all depreciation settings and is easy to skip.

If you maintain management accounting of fixed assets, then the tab for this type of accounting is filled in the same way.

But in tax accounting, you need to set the value. The cost is not included in the costs.

That's it - now the document can be posted. Check that the postings of the acceptance for accounting of the construction object have been successfully generated.

But depreciation on such fixed assets will not be charged in 1C program.

Fixed assets are buildings, structures, vehicles, equipment. Such property is used for more than 12 months and costs no less than a certain amount. Acceptance of the OS in 1C 8.3 takes place in several stages. Each of them is reflected in a certain order. Let us dwell on this in more detail.

Read the article:

Acceptance of operating systems in 1C 8.3 takes place in two stages: first they reflect the receipt of fixed assets, then their commissioning. In this article, read how in 1C accounting 8.3 to take into account fixed assets in 3 steps.

Step 1. Reflect the receipt of fixed assets in 1C 8.3

Go to the section “OS and NMA” (1) and click on the link “Receipt of equipment” (2).

In the window that opens, click the "Create" button (3).

The window "Receipt: Equipment (creation)" will open. In the upper section of the document (4), in the "Organization" field, indicate your organization, in the "Warehouse" field indicate which warehouse equipment has arrived. In the fields “Counterparty” and “Contract” indicate the supplier of fixed assets and details of the contract with him. In the field “Waybill No.” indicate the number of the waybill on which the property was received.

The bottom section consists of five tabs (5):

Equipment;
Products;
Services;
Returnable packaging;
Additionally.

In the “Equipment” tab, click the “Add” button (6) and enter data on the incoming fixed assets. In the “Nomenclature” field, indicate the name of the operating system, in the fields “Quantity” and “Price” the quantity and price of the equipment received. “Accounting account” 1C 8.3 will be determined automatically, depending on the type of equipment received (fixed assets, equipment for installation). When all the data has been entered, you can save the document. To do this, click the “Post and Close” button (7). Now, the purchase of fixed assets is reflected in accounting for the debit of account 08 (if you bought fixed assets) or 07 (if you bought equipment that requires installation).

Step 2. Put the fixed assets into operation

The second stage is the adoption of the operating system in 1C 8.3 - commissioning. Ready-for-use fixed assets are put on balance on the basis of an act of acceptance. Create for this the document "Acceptance for accounting OS". To do this, go to the section “OS and NMA” (8) and click on the link “Acceptance of accounting OS” (9).

In the window that opens, click the "Create" button (10). The "Accept OS accounting" window will open.

In the upper section of the “Acceptance for accounting at OS” window (11) fill in the fields:

"Organization";
"Type of operation." In this field you can choose one of three values: “Equipment”, “Construction objects” or “Based on the results of the inventory”;
"OS Event". In this field, select the appropriate operation from the list, for example, “Acceptance for accounting with commissioning”;
"MOL." Indicate the financially responsible person;
"Location OS". Indicate in which unit the fixed asset will be operated.

The bottom section of the window consists of five tabs (12):

Non-current asset;
Fixed assets;
Accounting;
Tax accounting;
Depreciation bonus.

In the tab “Non-current Asset” (13) indicate the appropriate “Method of receipt”, for example, “Acquisition for a fee”. In the "Equipment" field, select the equipment that you put into operation from the "Nomenclature" directory. Also indicate the "Warehouse" on which it is located. In the “Account” field, an account will be automatically set, on which the object was reflected upon receipt of goods (Step 1).

In the tab "Fixed assets" (14) you need to create a new asset. To do this, click on the “Add” button (15), and then on the “+” (16).

A window will open for filling in the data on the fixed asset. In this window, fill in the fields:

"OS Accounting Group". In this field, select the appropriate group from the list, for example, "Machines and equipment (except office)";
"Name";
"Full name".

In the “Accounting” tab (19) indicate:

"The order of accounting." Indicate "Depreciation charge";
"The method of depreciation." Here, select the depreciation method of the object, for example linear;
"A method of reflecting depreciation expenses." In this directory, indicate on which account the depreciation should be charged;
"Useful Life (in months)." Here indicate how many months the fixed asset will be depreciated in accounting.

In the tab "Tax Accounting" (20) fill in:

"The procedure for the inclusion of value in expenses." Here you can select one of the methods from the list, for example, "depreciation charge";
"Useful Life (in months)." In this field, fill in how many months the property will be depreciated in tax accounting.

All data for the commissioning of the fixed asset is filled. Now you can save and post the document. To do this, click on “Save” (21) and “Post” (22). Fixed assets in 1C 8.3 Accounting are registered. The fixed asset was put into operation, accounting records were made on the debit of account 01 “Fixed Assets”.

Land accounting in accounting has its own specifics. Under what conditions it is possible to take a plot of land into account, how to write off the costs of its purchase, and what transactions are used to process land operations, read about this in the article.

Features of land accounting

The procedure for processing operations with land is regulated by the provisions of Sec. 17 of the Civil Code of the Russian Federation, the norms of the RF Labor Code and the Tax Code of the Russian Federation, as well as PBU 6/01 (approved by order of the RF Ministry of Finance dated March 30, 2001 No. 26н).

Land can be bought only on the basis of a contract of sale drawn up in writing (Article 550 of the Civil Code of the Russian Federation). Notarization of the contract is not necessary. The contract must necessarily contain all information about land restrictions or encumbrances, as well as about the location and price of the land (Articles 554, 555 of the Civil Code of the Russian Federation). The object of the transaction can only be land that has passed state cadastral registration (Article 37 of the RF Labor Code).

The ownership of the land passes from the moment of state registration in Rosreestr (clause 2 of article 223 of the Civil Code of the Russian Federation). The size of the fee for state registration of land transactions for legal entities is 22,000 rubles. (Subparagraph 22, Clause 1, Article 333.33 of the Tax Code).

Land according to the rules of accounting should be attributed to fixed assets (OS) (paragraph 5 PBU 6/01). The site is taken into account subject to the following conditions:

the company will use it in its core business or lease it;
use will last longer than 12 months;
resale of the plot is not planned - otherwise the land needs to be accounted for on account 41 (letter of the Ministry of Finance of the Russian Federation dated 06.23.2009 No. 03-05-05-01 / 36);
income is expected from the acquired land (paragraph 4 of PBU 6/01).

Upon purchase, the land is taken into account at initial cost, formed from actual costs:

payment to the counterparty for the site itself;
the cost of information and consulting services, such as the work of a realtor;
remuneration to the intermediary;
state duty and other non-refundable taxes;
other expenses associated with the acquisition of the site.

NOTE! Sale of land is not subject to VAT (subparagraph 6, paragraph 2 of article 146 of the Tax Code).

Buying land is an expensive operation, so companies often take a loan for this. The interest on the loan is included in the price of the land until the land is transferred from a non-current asset to the fixed assets (paragraph 7 of PBU 15/2008, approved by order of the RF Ministry of Finance dated 06.10.2008 No. 107n).

The company can also receive land:

Gratis - then it is taken into account at the market price, confirmed by an independent appraiser (letter of the Ministry of Finance of the Russian Federation dated 01.28.2015 No. 03-04-05 / 3074). Moreover, if the founder of the company, who owns more than half of the share capital of the recipient company, donated the land, then the recipient does not have income. Otherwise, gratuitous receipt is non-operating income for income tax purposes (subparagraph 11, paragraph 1, article 251 of the Tax Code of the Russian Federation).
Under a barter agreement, the organization will accept the site in accordance with the value of the values \u200b\u200btransferred to another company in exchange (paragraph 11 of PBU 6/01, Article 568 of the Civil Code of the Russian Federation).
On account of the contribution to the authorized capital - as assessed by the founders.

The Earth is transferred to the composition of the OS at its full readiness for operation and the formed initial cost. A company can accept a piece of land for accounting on account 01 without waiting for registration of ownership, then it is reflected in a separate subaccount of account 01 (paragraph 52 of the Methodological Instructions for accounting of fixed assets, approved by order of the RF Ministry of Finance No. 91n of October 13, 2003).

Land plots are not depreciated either in the control unit or in the control unit (clause 17 of PBU 6/01, clause 2 of article 256 of the Tax Code of the Russian Federation). There is no other way to include land purchase expenses in the company's expenses (Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006 No. 14231/05).

Take into account the cost of buying a land plot is possible only with its further sale. Then, on the date of transfer of the land to the buyer, the seller of land reflects the transaction income reduced by the acquisition cost of the land and expenses for its sale (paragraph 31 of PBU 6/01, paragraph 1 of article 271, paragraph 1 of article 268 of the Tax Code of the Russian Federation) .

In a special procedure, profit is recognized for the cost of acquiring land from state or municipal property on which the buildings, structures or structures are located, or which is acquired for the construction of fixed assets, under the contracts for the acquisition of plots concluded from 01.01.2007 to 12.31.2011. Such costs are possible (subparagraph 1 p. 3 article 264.1 of the Tax Code):

Recognize evenly during the period chosen by the enterprise (at least 5 years).
To accept a maximum of 30% of the tax base on the profit of the previous tax period in the reporting (tax) period in profit reduction until full recognition of the entire amount. At the same time, a constant tax difference arises in accounting, which we will consider below.

NOTE! Land can be used only in accordance with the type of permitted use specified in the State Real Estate Cadastre (Clause 1, Article 263 of the Civil Code of the Russian Federation).

The land plot is subject to land taxation. Read more about the procedure for paying it in the article "Terms of payment of advance payments on land tax" .

Documentation of operations with land plots

Operations with land can only be carried out if a contract is drawn up in writing. The parties draw up 3 copies of the contract: 1 for each participant in the transaction and 1 for Rosreestr.

Registration of a plot on account 08 is carried out on the date of the actual transfer of land under the acceptance certificate or the date of signing the contract (if the agreement is equated by the parties with the acceptance certificate).

Land records can be kept using unified forms OS-1 and OS-6 or according to independently developed forms drawn up using mandatory details (Article 9 of the Law "On Accounting" dated November 22, 2011 No. 402-ФЗ).

When accepting the land from the founder, it is necessary to conduct an independent assessment of the land, as well as to amend the constituent documents of the company.

How to do this, read the article “Accounting entries for contributions to the authorized capital” .

If the organization received the land free of charge, then the market valuation of the site is confirmed by an independent appraiser or by cadastral registration data (Article 66 of the RF Labor Code).

The company may lease land. Then a lease must be concluded and an act of acceptance and transfer of property to the counterparty must be drawn up. If the lease is concluded for a period of more than a year, then it must be registered with the territorial office of Rosreestr (paragraph 2 of article 609, paragraph 2 of article 651 of the Civil Code of the Russian Federation).

For more details on registration of rental operations with land, see the article “Accounting for the rental of fixed assets (nuances)” .

Land Operations Accounting: Postings

Actual expenses for the purchase of land are collected on account 08 in correspondence with accounts 60, 76. Payment of the state duty and its inclusion in the value of the land are made by the entries:

Dt 68 Kt 51 - the fee for registration of ownership of land was paid;
Dt 08 Kt 68 - the fee is included in the initial cost of land.

Further land accounting depends on the purpose of its use. If the company will build buildings on the territory, but at the expense of investors, then such an object cannot be recognized as an operating system - it will remain on account 08. At the end of construction, the accountant will make an entry:

Dt 76 Kt 08 - land was transferred to the investor in connection with the completion of construction work.

If the owner uses the land for his own purposes and for his money, then include the plot in the OS should be posting:

Dt 01 Kt 08 - the land plot is accepted as an OS.

When buying land from the state for the construction of fixed assets (under contracts of 2007-2011), a tax difference arises: in NU land expenditures are recognized as an expense, but in BU - not. The accountant should monthly reflect in the accounting authority a permanent tax asset until the full write-off of expenses in tax accounting:

Dt 68 subaccount "Calculations for income tax" Ct 99 subaccount "PNA" in the amount of Z / n / 12 months. × 20%

Z is the initial cost of the plot;

n is the number of years to write off expenses for the purchase of land.

Sale of land is made out of records:

Dt 45 sub-account “Transferred real estate objects” Kt 01 - the value of land has been written off;
Dt 62 Kt 91 - reflected the proceeds from the sale;
Dt 91 Kt 45 sub-account “Real estate transferred” - the initial cost of the sold plot is reflected in other expenses.

We remind you that land sales are not subject to VAT.

When the land enters the authorized capital of the company, the accountant will make the entries:

Dt 75 Kt 80 - reflects the debt of the founder on a contribution to the UK;
Dt 08 Kt 75 - a land plot was received against the contribution of the founder to the Criminal Code;
Dt 01 Kt 08 - land is accepted for accounting as an asset of the OS.

Land transfer as a contribution to the Criminal Code of another legal entity is reflected in the entries:

Dt 58 Kt 76 sub-account “Settlements on deposits in the authorized capital” - the debt on deposits in the authorized capital is reflected;
Dt 76 sub-account “Settlements on deposits in the authorized capital” Kt 01 - the site was made as a contribution to the authorized capital.

If the initial value of the transferred land differs from the assessment agreed by the founders, the difference should be attributed to the corresponding sub-account of account 91 in correspondence with account 76 (sub-account “Settlements on deposits in the authorized capital”).

Obtaining a land plot free of charge accountant records:

Dt 08 Kt 83 - land was received from the founder, whose share in the authorized capital is more than 50%, while the company has no income;
Dt 08 Kt 98 - the site was received free of charge from other persons;
Dt 08 Kt 01 - the land plot was put into operation;
Dt 98 Kt 91 - recognized income from the gratuitous receipt of the land.

If your company transfers the land for free, then the accounting entry is as follows:

Dt 91 Kt 01 - reflects the value of land donated to another company.

Incomes and expenses in tax accounting for the gratuitous transfer of land does not arise (Articles 249, 250, paragraph 16, Article 270 of the Tax Code of the Russian Federation). But then a permanent tax liability is formed in accounting, which is taken into account simultaneously with the write-off of the value of the land and the costs of its transfer (paragraph 7 of PBU 18/02):

Dt 99 sub-account “PNO” CT 68 sub-account “Calculations for income tax” - reflected the PNO due to the difference in accounting when transferring property free of charge.

When concluding an exchange agreement, the company transferring the land and accepting other property in response, the following:

Dt 08, 10, 41 Kt 60 - received values \u200b\u200bunder an exchange agreement;
Dt 62 Kt 91— reflected the income from the transfer of land under a barter;
Dt 91 Kt 01 - the value of the transferred land plot has been written off;
Dt 60 Kt 62 - the obligations of the parties are fully repaid when the terms of the exchange agreement are fulfilled.

The financial result from barter transactions in accounting for participants in a transaction is zero.

In exceptional cases, land may be seized (Article 49 of the RF Labor Code). Government agencies are required to notify the owner of the land. The owner or user of the land has the right to claim compensation in the amount of the market value of the land plot, real estate that is located on it, as well as losses and lost profits from the seizure (Articles 56.8, 56.9 of the RF Labor Code). On the date of termination of ownership of the land, the following transactions are made:

Dt 91 Kt 01 - disposal of the land;
Dt 76 Kt 91 - the amount of compensation for the withdrawal is included in other income.

Summary

Features of land accounting are as follows:

land is an OS asset;
the contract of sale is drawn up only in writing, taking into account the requirements of the Civil Code of the Russian Federation;
land ownership is subject to registration;
land sales are not subject to VAT;
land cannot be depreciated;
expenses for the purchase of land can only be written off when it is sold;
in a special order, plots acquired in 2007-2011 from the state for the construction of fixed assets are taken into account.

Read more about what reporting should be given to the land owner, read the article