Land tax beneath an apartment building and land rent are different obligations. In this 2020 matter DGI billed the client under a land lease even though the building was multi-apartment residential property. The team’s application produced a response about terminating the lease and subsequently clarifying the account. The original shows the exact result: the department invited a termination agreement, rather than confirming cancellation of every charge.
⚖️ The matter and DGI’s response
The original note reports a land-rent bill and increasing late-payment charges. The team presented arguments about the plot’s legal status. The PDF includes two documents: a covering response of 29 July 2020 and an explanatory letter of 27 July 2020.
The latter says the land lease served part of a building used for administrative purposes, but MosGorBTI records identified the building as a multi-apartment residential property. DGI referred to Housing Code Article 36, Law 189-FZ Article 16 and Tax Code Article 389(2)(6). It stated that the lease should be terminated and invited an application for an additional agreement. The financial account balance would be clarified after that agreement was executed.
DGI response of 29 July 2020 with explanatory letter of 27 July 2020 — Russian PDF, 2 pages
Names, addresses, agreement and account numbers are redacted. This is departmental correspondence, not a judgment.
| Issue | Established response | What is not established |
|---|---|---|
| Building status | DGI cites MosGorBTI’s apartment-building information | Every detail and date in the plot’s cadastral history |
| Land lease | The department says it should be terminated | An additional agreement already signed |
| Financial account | Clarification promised after the agreement | The final recalculation or refund amount |
| Late-payment charges | Their increase is reported by the author | Final cancellation of all charges by this letter |
The old note called the payment a tax and linked lease termination to introduction of the Land Code. The original requires more precise wording: the disputed bill arose under a lease, and the response proposed a termination procedure. A tax exclusion and the status of a particular lease must be assessed separately.
⚖️ Current land-tax exclusion for apartment-building land
Tax Code Article 389(2)(6) excludes plots forming part of an apartment building’s common property from land-tax objects. The key condition is the legal status of the particular plot. This is not a general exemption from every payment concerning nearby land.
Housing Code Article 36 includes the relevant plot and statutory service elements in the premises owners’ common property. Law 189-FZ Article 16 governs formation, cadastral registration and transfer into shared ownership. A new application requires identifying boundaries and relevant dates rather than merely the building’s address.
⚖️ Why a rental bill needs a separate check
Rental charges rest on a contract; tax obligations rest on the Tax Code. In a DGI dispute, compare land status, the billing period and documents changing or ending the lease. The historical letter relied on Civil Code Article 452 and a written additional agreement. The published account does not establish that one was subsequently executed.
| Payment or record | What to check | Purpose |
|---|---|---|
| Tax notice | Cadastral reference and common-property status | Application of Tax Code Article 389 |
| Rental bill | Lease, period, rate and continued charging basis | Establish the contractual obligation |
| Late-payment charges | Principal, dates and calculation | Check the underlying obligation first |
| Termination agreement | Execution, date and terms | Record the contractual procedure’s outcome |
| Account reconciliation | Charges, payments and clarified balance | Establish the financial result separately from a letter |
⚖️ Preparing an application about charges
Preserve the bill and penalty calculation, lease and amendments, EGRN records for land and premises, building-status materials and correspondence. Separate the charging basis, contractual procedure and clarification of the particular period. State the response or document sought and attach supporting records.
Tax, rent or late-payment charges.
Common-property status, boundaries and dates.
Charging basis and termination route.
Agreement, reconciliation and balance, not just a response.
If billing continues, the next procedure depends on the dispute and documents. This case’s published outcome is a DGI explanation; no judicial recovery or confirmed refund amount is added.
⚖️ Frequently asked questions
Was land tax itself cancelled in this matter?
The author’s account concerned rental charges. The response cites the tax exclusion but proposes terminating the lease and then clarifying the account.
Is apartment-building common land subject to land tax?
Plots within the building’s common property are excluded under Article 389. The particular plot’s status must be established.
Did the response already end the lease?
The letter says it should be terminated and an agreement can be requested. An executed agreement is not supplied here.
Is the recalculated amount known?
No. DGI referred to future clarification after the agreement; final reconciliation is unavailable.
Is the building’s address enough?
Compare the particular plot, boundaries, cadastral records, rights and billing period.
⚖️ Primary sources and related practice
Checked on 9 October 2026. Both original pages were read visually; current provisions were checked separately. Redactions are preserved. Sources are in Russian.
- Original DGI correspondence — PDF
- Tax Code Article 389: tax objects
- Housing Code Article 36: common property
- Law 189-FZ Article 16: apartment-building land
- Civil Code Article 452: amendment and termination
- DGI refusal to amend a lease: court practice
- DGI withdrew a debt claim: a separate case