Registration of land under lph. How to arrange a farm

The procedure for obtaining ownership largely depends on the category of land, the purpose of this land and the citizen who wants to receive the allotment.

There are certain advantages of owning land plots for personal subsidiary plots () over owning plots of other land uses, but obtaining such allotments and the rules for owning them have a number of features and limitations.

A personal subsidiary plot is a plot of land intended to provide the owner of such an allotment and his family with products of plant and / or animal origin.

The owner of a subsidiary farm can grow vegetables and grain crops, fruit trees, breed livestock, poultry, or establish an apiary.

The products of household plots can be sold on the market, and such a sale is not subject to income tax, in accordance with paragraph 13 of Art. 217 tax code RF, but it is important to know that the manager of a subsidiary farm cannot use hired labor on such a farm.

Types of household plots

There are two main types of private farms:

personal plot;
Field area.

Household plots belong to the category of land of settlements, on which the owner can build both for housing and other technical buildings and structures necessary for the household (shed, greenhouse, warehouse).

Such a site should be located strictly within the boundaries of the settlement.

Field plots are located outside the boundaries of settlements and belong to agricultural land (subcategory - private household plots).

On such allotments it is forbidden to build a residential building and ancillary buildings, a temporary utility room (caravan, garage) without a foundation is allowed.

Lot requirements

, provided to citizens as allotments for farming, should refer either to outside settlements or to the lands of settlements, and the total area of the farm provided to one person should not exceed 50 acres (0.5 hectares), according to paragraph 5 Art. 4 of the Federal Law "On personal subsidiary plots" No. 112 of 07/07/2003.

It is important to note that the maximum allotment area for private household plots can be increased by regional regulations up to 250 acres, depending on the characteristics of the region - the subject of the Russian Federation.

The minimum size of ancillary plots is also regulated by regional authorities.

For example, in the Vladimir region, the minimum size of such a plot is four acres.

Obtaining a plot of land for private household plots

According to Art. 3 of the Federal Law "On personal subsidiary farming", the right to conduct such a farm can be obtained by capable citizens of the Russian Federation who own (or use) a plot of land that meets the requirements for private household plots.

Plots of land can be obtained either in ownership immediately, or after a certain period of time free of charge, provided that such plots were used in accordance with their purpose - farming.

The following categories of citizens have the right to receive an allotment of land for private household plots free of charge without prior lease:

Large families (3 or more children);
Young families recognized as needy;
Holders of the highest state ranks.

Families with three or more children under 18 are considered large families (adopted children are also considered).

A young family (the age of each of the spouses is not more than thirty-five years old) can receive a free allotment of land for private household plots, subject to the following conditions:

The marriage is officially registered;
None of the spouses owns and/or plots of land;
The family is recognized as needy by the social protection authorities;
Each of the spouses has an official place of work or is registered with the employment center.

The highest state titles are the title of Hero of Russia ( Soviet Union) and the title of Hero of Labor of the Russian Federation (Hero of Socialist Labor).

Holders of such titles have the right to receive an allotment for conducting private household plots for free.

There is a state program to support specialists who are in demand in rural areas, according to which teachers, doctors and other personnel in short supply in the village can receive land plots for household plots, but allotment for household plots is given to such specialists first for rent for six years, and after five years they can get ownership of such a plot for free (according to Article 39.5 of the Land Code of the Russian Federation), provided that during these five years they worked in a specialty from the list of necessary specialties approved by local authorities and lived on a plot of land allocated to them, without violating the rules for using the land in accordance with its intended purpose - the conduct of subsidiary farming.

Citizens of the Russian Federation, who are representatives of small northern peoples, have the right to lease a plot of land for a period of ten years to conduct subsidiary farming, which allows them to preserve the traditional way of life of small ethnic groups and their cultural traditions.

After ten years, representatives of small peoples can register the plots of land they use as property, provided that such plots are used for their intended purpose.

Residents of the city who do not fall under the above categories can also receive a rural area for private household plots for free use, but only if there is free land of this type within the boundaries of the settlement and provided that the preparation of the cadastral plan will be carried out at the expense of the future owner, but in practice, local authorities very rarely provide quality land for free rent; as a rule, an auction is held among those wishing to rent (or purchase) a plot of land for private household plots on a general basis.

Algorithm for obtaining allotment

Obtaining a plot of land for farming is a lengthy procedure that involves applying to various organizations. The procedure for the future owner of the allotment for private household plots has certain variations depending on legal grounds, according to which such allotment can be provided to a person.

The general procedure for persons entitled to receive a free allotment of land for private household plots in the property is as follows:

Collection of necessary;
Submission of an application to the executive authority at the place where the future owner plans to run a subsidiary farm;
Obtaining a preliminary decision of the executive power on the allocation of an allotment for subsidiary farming to the applicant from the lands available to the authorities;
Carrying out land surveying and establishing the boundaries of the allocated land plot;
Obtaining an order to approve the boundaries of the land allotment in the executive authority;
Submission of the received documents to the cadastral chamber to obtain a passport for the allocated allotment for private household plots;
After receiving cadastral passport all documents are again presented to the executive authority, which must issue a document confirming the existence of a property right to a given plot of land;
Registration of ownership in the bodies of Rosreestr.

First of all, it is necessary to collect documents confirming the right to receive an allotment of land for private household plots for free.

These documents include (depending on the applicant):

Certificate of Hero of Russia (or Hero of the Soviet Union);
Certificate of the Hero of Labor of the Russian Federation (or Hero of Socialist Labor);
Certificate of a large family;
List real estate(plots of land) owned by the applicant;
Certificate from the house management on the number of square meters of living space attributable to the applicant at the place of permanent registration.

An application submitted to the authorities (paragraph 2) is considered by these authorities within thirty days, after which the applicant is issued either a written refusal to provide a plot for private household plots, or a preliminary decision to allocate the requested plot.

Such a resolution must indicate the area of the allocated allotment and its location on the map of municipal lands.

After designating such boundaries, they must be approved by the executive authority (paragraph 5 of the algorithm above).

Then, with the documents received from the design organization, it is necessary to apply to the cadastral chamber, also providing the preliminary decision received earlier in the municipality on the allocation of a plot for private household plots (see paragraph 3) and the order on establishing the boundaries of the land plot.

The received cadastral document is again submitted to the municipal authority to obtain a document confirming the existence of a property right to the requested allotment.

Then, on the basis of this document on property law, the Rosreestr authority issues a document on the ownership of a piece of land for the maintenance of private household plots.

If a plot of land has been leased for five years, then the tenant can get it free of charge if he is a sought-after specialist in rural areas, a representative of the small peoples of the North, or in need according to the conclusion of social protection services.

To do this, the tenant must write a statement to the local authorities. Then the authorities check whether the leased plot is used for farming. To do this, an authorized district employee goes to the address of the site and conducts an inspection, if necessary, collects certificates. If no violations of the intended use are detected, the procedure for registration of property rights is initiated.

Since a cadastral document has been issued for an already used allotment, the tenant receives a document from the executive body confirming the existence of a property right based on the results of an audit on the intended use of the land and on the basis of the presented cadastral passport. According to the document on property rights, the Rosreestr authority issues a certificate of ownership.

Possible reasons for refusal to provide a site

Executive authorities may refuse to issue a preliminary decision on the allocation of a plot for private household plots to the applicant, about which must issue a certificate within thirty days from the date of application.

According to paragraph 8 of Art. 39.15 of the Land Code of the Russian Federation, a refusal can be obtained for the following reasons:

The requested allotment has already been applied for by another person;
The area of the requested site is larger than the maximum for the given region;
False information was found in the provided documents;
The inability of the local authorities to provide the site of the declared parameters.

The last reason is indicated in case of refusal most often in legal practice.

Features of owning an allotment for private household plots

Land plots for personal subsidiary plots are distinguished by the least interference of state institutions in the use of such plots by the owners (compared to lands for other purposes).

For example, a farm manager must report to the tax authorities and pension fund.

On the other hand, a number of restrictions are imposed on plots for subsidiary plots. The main advantages of land plots intended for private household plots include:

Possibility of construction on private household plots (household type);
No taxation on income from the sale of products produced in household plots;
State support in the form of various grants, infrastructure development and free veterinary services;
The land tax is lower than for plots for individual housing construction.

The disadvantages of allotments of land for private household plots include:

The maximum area of an allotment is limited by law;
Wage labor cannot be used for production;
An additional tax must be paid for breeding exotic animals.

It is worth noting that it is not necessary to register in any way a method of managing (LPH) with the Rosreestr authorities. Ownership of private household plots begins with the ownership of a plot of land and ends with the termination of property rights.

Allows you to start your own business in the field related to agriculture. Unlike the second (KFH) form of doing this, private household plots are distinguished by a simpler organization procedure, as well as a less complex accrual and payment system. Therefore, many private household plots are seen as the best way to start their own business. However, this "simplicity" has a downside, negative side- for example, private household plots are not allowed to engage in certain types of activities subject to certification. So, choosing a similar way to start your own business, you should first weigh the pros and cons. Consider legal status private household plot in details.

The main provisions relating to the activities of private household plots are set out in federal law No. 112-FZ "On personal subsidiary plots" dated 07.07.2003. According to this legislation, private household is not a form entrepreneurial activity for the production and processing of agricultural products. LPH can be run by a citizen alone, or together with other citizens cohabiting with him and / or jointly carrying out LPH with him by his members, in order to meet personal needs on, provided and / or acquired for running LPH.

Thus, according to the law, neither the private household plot itself, nor the sale of agricultural products by citizens leading household plots is considered as entrepreneurial activity. This means that the relevant provisions of the law on entrepreneurship are not applicable to it - therefore, it is permissible to say that this is a special form of running your own business.

Organize household plots any able-bodied citizen who has a land plot (in or in ownership) for conducting private household plots can. Unlike KFH, registration is not required to create a private household plot- in accordance with the law, citizens have the right to maintain private household plots from the moment state registration rights to land. The absence of state registration of private household plots is replaced by legislators with the need to keep records of private household plots in household books. Such accounting is maintained by local self-government bodies of settlements and local self-government bodies of urban districts. True, the maintenance of household books is carried out on the basis of information provided on a voluntary basis by citizens leading household plots.

Land plots for private household plots can be provided both to citizens registered at the place permanent residence in cities as well as rural settlements. The only difference is that the first such are provided only if there is free land, priority in this case, for those living permanently in the countryside.

For the management of private household plots, the following can be used:
- land plot within the boundaries locality(homestead land) - used for the production of agricultural products, as well as for the construction, industrial, domestic and other buildings, structures, structures
- a land plot outside the boundaries of a settlement (field land plot) - is used exclusively for the production of agricultural products without the right to erect buildings and structures on it.

The maximum size of the total area land plots , which may be simultaneously on the right of ownership and / or other right of citizens leading household plots, set at 0.5 ha- it can be increased by the law of the subject of the Russian Federation, but not more than five times. The provision of such lands is carried out in the manner prescribed by land legislation.

Apart from land plot, for the management of private household plots, the following are used: a residential building, industrial, household and other buildings, structures and, including greenhouses, as well as farm animals, bees and poultry, agricultural machinery, inventory, equipment, vehicles and other property owned by the right of ownership or other right to citizens running household plots. At the same time, agricultural products produced and processed under the management of private household plots are the property of citizens leading subsidiary plots.

Unlike KFH, There is only one way for LPH to terminate it.: personal subsidiary farming is terminated in the event of termination of the rights to the land plot on which private household plots are maintained.

Speaking of LPH, it should be noted a number of important advantages regarding this form of running your own business:
-for private household plots, registration with the tax authorities is not required, in addition, the owner of private household plots does not need to submit tax returns
- various tax benefits are provided for private household plots (exemption from personal income tax under certain conditions, exemption for equipment used in private plots, etc.)
-citizens running private household plots have the right to voluntarily enter into legal relations for compulsory pension insurance, i.e. have the right to decide whether to pay them this contribution or not

However, LPH also has its downsides.:
- the total area of land plots provided for private household plots is limited
-the right to receive material assistance from the state has been minimized for private household plots (on preferential terms, etc.)
- certificates and declarations of conformity are not issued for private household plots

Despite the fact that initially private household plots are a non-entrepreneurial form of agricultural activity to meet their own needs with products produced on their site, many citizens use this particular form of running their own business in order to start developing in the business sector. And the last of these "minuses" can have a very negative impact on the possibility of selling their products. In this regard, despite the simplified in many details the procedure for organizing and operating private household plots, in comparison with peasant farms, it is the peasant farm that, as a rule, is recommended as a type of entrepreneurial activity in rural areas. However, in the event that certain problems arise with the peasant farm, it can always be closed and, on the existing basis, private household plots can be organized without any problems.

Briefly: What is private household plot and how can this education be used from an entrepreneurial point of view? We will understand the intricacies of organizing subsidiary farms.

in detail

LPH or personal subsidiary plot- this is a form of activity that, by definition of the law, is not related to entrepreneurial activity, the essence of which is the processing and production of agricultural products on a plot of land located in the countryside (sometimes within the city), acquired or rented for subsidiary farming.

The activities of private household plots are regulated by Federal Law No. 112, dated July 7, 2003. Article 2 of the aforementioned law states that a private household can be run by a citizen and members of his family, and the products produced as a result of their activities are their property and can be used for their own needs or be subject to implementation. Subsistence farming arises from the moment of obtaining land for private household plots.

IMPORTANT: If agricultural products produced or processed on a personal farm are sold and thus its members receive a certain income, then such activity is not recognized as entrepreneurial, this is evidenced by subparagraph 4 of Article 2 of the Federal Law No. 112, dated 07.07.2003.

Lands purchased or leased for private household plots

The Law on private household plots determines that a land plot not exceeding 0.5 hectares in area can be acquired or rented for its purposes, unless this restriction is changed by the law of the subject of the Russian Federation where the land plot is located. And the subjects of the Russian Federation are allowed to increase this restriction by no more than five times (clause 5 of article 4 of the Federal Law No. 112). There are two types of plots for the purpose of personal subsidiary farming: household plots and field plots.

Homesteads are considered land plots that are located within the boundaries of the settlement. It is allowed by law to erect a residential building on personal plots.

The field plot is located outside the boundaries of the settlement and agricultural land can be provided for it. No buildings are allowed to be erected on the field plots by law. Citizens acquiring or renting land plots for personal farms may have both a personal plot and a field plot at the same time or separately one of the above.

Production and processing of agricultural products in household plots for the purpose of sale

If you decide to purchase or rent a land plot for private household plots in order to produce or process agricultural products on it with its subsequent sale, then you have all legal rights. At the same time, you do not have any need to register an individual entrepreneur or legal entity.

If you have a certificate issued by a local government, it is possible to get documents for the products of your subsidiary farm in veterinary medicine, and, accordingly, sell them if these are food products from agricultural production.

Now a reasonable question arises: what about the issue of taxation of proceeds received as a result of the sale of products? And here you will find a pleasant surprise. The fact is that the payment of taxes for the sale of such products is not provided for by law. The definition of personal subsidiary farming states that this activity is not recognized as entrepreneurial by law, and, accordingly, is not subject to any form of taxation.

The question still remains open in this case about the need to pay income tax, which citizens must pay on their income. determines that personal income tax is not paid from the income of private household plots. In this case, two conditions must be met simultaneously:

The land plot used for subsidiary farming should not exceed the maximum size stipulated in Federal Law No. 112, which is 0.5 hectares.
Employees, but only family members, cannot be involved in the production and processing of products in a private household.

IMPORTANT: Local self-government bodies keep records of household plots located in their area, and during registration and further activities of the economy, the types of activities and processing carried out by this structure are entered into the accounting data. This means that the sale of products that are the result of the activities of a subsidiary plot, actually carried out and entered into the accounting data, will not be taxed. For these purposes, it is necessary to have a certificate from the local territorial administration body, which will indicate information about private household plots, the size of the land plot used and the types of processing or production of agricultural products.

An excellent option for generating income through personal subsidiary plots, which has a number of undeniable advantages.