Who is declarant of the real estate object, which is in the joint partial ownership of several persons, each share of which...?
Press service of the State Tax Service of Ukraine , published 21 January 2022 at 11:52 Chapter: News
Who is declarant of the real estate object, which is in the joint partial ownership of several persons, each share of which within the norms defined for objects in respect of which one-time (special) voluntary declaration is not made, given that the total area of real estate object exceeds undeclared assets?
Sub-paragraph “b” of Paragraph 4 Sub-section 94 Section XX “Transitional provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that objects of the one-time (special) voluntary declaration (hereinafter – the declaration objects) are individual’s assets belonging to declarant on the ownership right (including the joint partial right or common joint ownership right) and are (accounted, in turnover, registered, etc.) on the territory of Ukraine and / or abroad as of the date of submission of the one-time (special) voluntary declaration (hereinafter – Declaration).
Paragraph 10 Sub-section 94 Section XX of the TCU determines composition and volume of assets, sources of receipt (acquisition) of which in case of the individual’s non-use of right to submit one-time (special) voluntary declaration are considered to be those from which taxes and levies were fully paid according to tax legislation.
Such assets include, in particular, residential real estate located on the territory of Ukraine, which as of the end of a period of the one-time (special) voluntary declaration belonged to individual on the ownership right (including joint common or joint partial ownership), which is confirmed by data of the relevant state registers, in the amount of:
a) residential real estate:
apartment / apartments, the total area of which does not exceed a total of 120 square meters or property rights confirmed by relevant documents for such apartment or apartments in an apartment building of unfinished construction;
residential house / residential houses registered according to the established procedure in Ukraine, the total area of which does not exceed 240 square meters or a residential house of unfinished construction or houses of unfinished construction, the total area of which does not exceed 240 square meters, provided that such individual has the ownership right of the land plot of a corresponding purpose;
b) non-residential real estate objects, namely non-residential non-commercial buildings and / or non-residential buildings of unfinished non-commercial construction, the total area of which does not exceed 60 square meters;
Part 1 Article 356 of the Civil Code of Ukraine as of 16.01.2003 № 435-IV with changes and amendments (hereinafter – CCU) stipulates that property of two or more persons with determination of each share in the ownership right is joint partial property.
Shares in the joint partial ownership right are considered equal, unless otherwise is established by agreement of the co-owners or by law (Part 1 Article 357 of the CCU).
Joint property ownership of two or more persons without determination of each share of their ownership is joint common property (Part 1 Article 368 of the CCU).
Part 2 Article 370 of the CCU determines that in case of allocation of shares from the joint common ownership, it is considered that each share of the co-owners in the joint common ownership right are equal, unless otherwise agreed between them, law or court decision.
Part 3 Article 369 of the CCU stipulates that co-owners have right to authorize one of them for disposal of joint property.
As follows, each of the co-owners has a right to declare their share of real estate acquired from income from which taxes and levies were not paid or not in full amount, subject to rules of the CCU.
More information is in the “Knowledge Base” of public information and reference resource