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Landlords-owners of shopping centres, who provide deferments of rent payment under the lease agreements for retail real estate facilities, can use the deferment.
The corresponding RF Government Decree was adopted and published on May 16, 2020. This measure is aimed at supporting rental market participants during the spread of coronavirus infection.
Landlords (enterprises and individual entrepreneurs) will be able to get a deferment for property and land taxes.
For obtaining this measure, each constituent entity of the Russian Federation must maintain a list of such taxpayers (indicating their TINs).
To be included in such a registry, a lessor must be an owner of a retail real estate facility, its main activity must comply with OKVED code 68.2, and the facility must meet the necessary criteria for being classified as a retail facility.
Also, constituent entities of the Russian Federation shall be entitled to establish additional criteria to classify lessors as qualifying for this measure. For example, restrictions on the facility area, expansion of the list of activities (OKVED), as well as confirmation by the taxpayer of compliance with requirements for the terms and conditions of deferment for rent payment under the retail facilities lease agreements.