The Ministry of Agriculture and Food of the Republic of Tatarstan explains: private household plots are exempt from tax on income from the sale of products grown on their site
The Ministry of Agriculture and Food of the Republic of Tatarstan reminds that, in accordance with paragraph 13 of Article 217 of the Tax Code of the Russian Federation, the income of individuals received from the sale of grown in personal subsidiary plots, livestock products (both live and slaughter products in raw or processed form), products crop production (both in natural and processed form) is not taxed.
However, a number of conditions must be met to apply this exemption:
- the total area of land plots belonging simultaneously to the right of ownership and (or) other right should not exceed 2 hectares, including within the boundaries of the settlement - 1 hectare;
- the taxpayer's management of the economy on the site should be carried out without the involvement of hired workers.
To confirm the right to exemption, the taxpayer must submit a document issued by the relevant local government, the board of a horticultural, vegetable gardening or dacha non-profit association of citizens, confirming that the products sold were produced by the taxpayer on a land plot owned by him or his family members used for running a personal subsidiary farm. (country house construction, gardening and truck farming), indicating information on the size of the total area of the land plot.