Personal subsidiary farm what documents. LPH (personal part-time farming) as a form of doing business. What do you need to open a LPH

What is private household plot and what application can be found for this education from an entrepreneurial point of view? We will understand the intricacies of organizing subsidiary farms.

LPH or personal subsidiary farm - 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 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 private 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 lease 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.

In the presence of a certificate issued by the authority local government, there is an opportunity to teach documents for the products of your subsidiary farm in veterinary medicine, and, accordingly, to sell 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.

Still remains open question in such a case, the need to pay income tax, which must be paid by citizens from 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:

1. The land plot used for subsidiary farming should not exceed the maximum size stipulated in Federal Law No. 112, which is 0.5 hectares.
2. 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 there will be no tax on the sale of products that are the result of the activities of the subsidiary farm, actually carried out and entered in the accounting data. 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 amount of used land plot and types of processing or production of agricultural products carried out.

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

Reading time: 7 min

If you are going to acquire a land plot, you must accurately imagine what it will be needed for and for what purposes it will be intended: construction of a residential building, housekeeping. The most common type of land use is

Dear readers! Each case is individual, so check with our lawyers for information.Calls are free.

What is a LPH?

In Art. 7 of the Land Code of the Russian Federation states that all the lands of our country divided into 7 categories:

• spare;
• industrial or special;
• protected areas.

The lands of settlements include areas used for building, as well as for the development of a settlement. From land of other categories they are separated by the boundaries of the settlements themselves. Lands of household plots belong to the category of agricultural land.

Land Features

The peculiarity of lands under private household plots is that they can belong both to the category of agricultural land and to

The type of permitted use refers to the ways in which the owner of his land is used, for example, for residential construction, utility or farming, for the dacha economy.

LPH - personal subsidiary plot, These are lands devoted to the production of agricultural products. It must be stated in the land documents that the land is used only for subsidiary plots.

If the site is located within the boundaries of the settlement, then the construction of residential buildings is allowed on it. A permit is required to erect any structures on lands outside the boundaries of the settlement. To do this, you need to contact the local municipality, fill out an application and attach documents to it:

• the right to land;
• site plan;
• alleged

Where can they be?

Plots for private household plots can be located both within the city and within the boundaries of a rural settlement and are provided to citizens for conducting a clearly specified type of activity, all the results of which are the property of the owner or tenant.

To qualify as a household plot, such activities must follow some rules:

• the owner does not receive a profit (that is, does not keep accounting records and does not pay taxes);
• all field work carried out only by the owners, without the use of hired labor;
• the resulting products are used only to meet the needs of the owner, but he can sell the surplus;
• The plot was purchased exclusively for and has supporting documents.

The legislative framework is based on the provision of the Federal Law No. 112 of 2003 “On personal subsidiary plots”.

For example, in Art. 39, paragraph 1 defines the legal framework obtaining rights to land under private household plots:

• the decision of the local government;
• when issuing a plot for perpetual use.

Article 3 specifies who has the right to use land under private household plots (only adults) and to whom these lands can be provided (only residents of this settlement). Article 4 specifies the purpose of the site in detail.

The state does not have the right to interfere in the activities that are carried out in the subsidiary farm, and it tries his best to be supportive.

Article 6 mentions that the owner can use any tools that are necessary for growing products, this includes installing a greenhouse or an irrigation pump.

What land is used for private household plots?

You can pay land tax not only in the authorized body, but also online. Read more about this at.

Purpose of lands

Appointment depends on where the site is located:

• if it is located within the boundaries of the settlement, then any, up to a residential building, can be built on it, subject to certain rules that are mandatory for all citizens;
• if it is located outside, then only the production of agricultural products is possible on it, it is strictly forbidden to erect buildings with a foundation. In case of violation of these rules, the building will be subject to mandatory demolition;
• it is possible to raise livestock and poultry and create a small farm.

Use restrictions

• In the event that the site is provided by the municipality, its size will be limited in accordance with local regulations (each region has its own indicator).
• The number of plots provided may be different, it is important not to violate only one condition - the total area of ​​​​all possessions should not exceed half a hectare, in accordance with Art. 4, paragraph 5 of the Federal Law of the Russian Federation No. 112.
• It is possible to build a residential building on the site only if the site is located within the boundaries of the settlement.

You have a small plot of land (garden) next to the house where you grow vegetables, several units of livestock, while you do not plan to expand, but you cannot consume everything you grow yourself (most likely, you will sell these surpluses, and if it doesn’t work out - just give it to someone - treating guests - no one has yet canceled hospitality).

Will it sale of surplus be considered an extract business income? Legislators believe that No. Such activities are regulated by the Federal Law of the Russian Federation “On Personal Subsidiary Farming” dated July 7, 2003 No. 112 FZ (hereinafter referred to as Federal Law No. 112).

According to paragraph 1 of Art. 2 Federal Law No. 112 private household- the form non-entrepreneurial activities for the production and processing of agricultural products.

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Personal subsidiary plot ( private household plot) is conducted by a citizen or a citizen and members of his family in order to satisfy personal needs on a land plot provided and (or) acquired for personal subsidiary farming.

Agricultural products produced and processed under the management personal subsidiary plot, is the property of citizens leading a personal subsidiary plot, and the sale of such products is not entrepreneurial activity . Samo private household plot no way not registered, and it is possible to carry out activities on a personal subsidiary plot from the moment of registration of rights to a land plot (either property rights or lease rights).

citizens, leading personal subsidiary plots, in accordance with federal law dated July 7, 2003 N 112-FZ "On personal subsidiary plots" are recognized as agricultural producers on a par with farmers and agricultural enterprises.

1. What land plots can be used for personal subsidiary plots?

There are two categories of land plots on which personal subsidiary plots can be organized: these are land plots within the boundaries of settlements (household land plots) and land plots outside settlements (field land plots). Homestead land plots are used for the production of agricultural products, as well as for the construction of a residential building, industrial, household and other buildings, structures and structures. Field land plots are used exclusively for the production of agricultural products without the right to erect buildings and structures on it.

2. Are the sizes of land plots that can be used for personal subsidiary plots limited?

The maximum size of land plots provided to citizens for ownership from lands in state or municipal ownership for personal subsidiary plots are established by regulatory legal acts bodies of local self-government, and the maximum size of the total area of ​​land plots that can be simultaneously on the right of ownership and (or) other right of citizens leading a personal subsidiary plot is established by the law of the subject Russian Federation.

Part of the land plots, the area of ​​which exceeds the specified maximum size, must be alienated by the citizens who own these land plots, within a year from the date of the emergence of rights to these land plots, or within this period, state registration of these citizens as individual entrepreneurs or state registration of a peasant (farm) economy.

3. Can a citizen living in a city get land in a rural area to organize a personal subsidiary plot on it?

Yes maybe. But only to citizens who are registered locally permanent residence in urban settlements, land plots that are in state or municipal ownership are provided for personal subsidiary plots only if there are free land plots.

Accounting for personal subsidiary plots carried out in household books by local self-government bodies of settlements and local self-government bodies of urban districts. Maintenance of household books is carried out on the basis of information provided on a voluntary basis by citizens who maintain personal subsidiary plots.

The household book contains the following main personal farm information:

• Who leads the LPH- surname, name, patronymic, date of birth of the citizen who was granted and (or) who acquired a land plot for conducting a personal private household;
• Who else leads private household plots with him- surnames, names, patronymics, dates of birth of members of his family cohabiting with him and (or) jointly carrying out personal subsidiary farming with him;
• On what land- the area of ​​the land plot of a personal subsidiary farm, occupied by crops and plantings of agricultural crops, fruit and berry plantations;
• How many livestock- number of farm animals, poultry and bees;
• What is the property of private household plots- agricultural machinery, equipment, vehicles owned by the right of ownership or other right to a citizen leading a personal subsidiary plot.

Taxes of citizens leading household plots

According to Art. 217 tax code RF income taxpayers received from the sale of those grown in private farms located on the territory of the Russian Federation, livestock, rabbits, nutria, poultry, wild animals and birds (both in live form and products of their slaughter in raw or processed form), livestock products, crop production, floriculture and beekeeping, both in natural and and in revised form income tax individuals are not taxed.

The organization of personal subsidiary farming is a form non-entrepreneurial activities.

Consequently, citizens who organized a personal subsidiary plot, will not be payers:

• VAT (since only organizations and individual entrepreneurs are payers of this tax),
• income tax,
• property tax (except for the tax on real estate, equipment and motor vehicles),
• deductions from wages employees (family members, in fact).

But land tax and property tax of a citizen (from real estate and equipment) to pay have to.

Sales of products

Before you sell your homegrown produce, you need to stock up help local government ( village chiefs) that the products you sell are grown exactly on your private farm. By submitting this certificate, you exempt from taxes.

You have slaughtered five sheep and are taking them to the city to sell in your vehicle. You are stopped by a traffic police officer. He may ask - where do you get so much meat and where are you going. Presenting a certificate stating that you are transporting products grown on a personal subsidiary plot will save you from unnecessary explanations with police officers.

You come, for example, to a sausage shop and want to sell this meat. A trade-purchase act will be drawn up with you, which will contain your passport data and TIN (by the way, do not forget to make copies of these documents in order to give them to the buyer of your meat). And the above-mentioned certificate must be attached to the trade and purchasing act stating that you are selling products grown by you on your personal subsidiary farm.

Under applicable tax laws, you do not have a buyer's right to withhold personal income tax and should not submit information about you to the tax office in the form of 2-NDFL on the income you received from the sale of the products you have grown. But there are times when, due to ignorance of tax laws, the buyer of your products will nevertheless submit information to the tax office about the income received. What then? Then at the beginning of next year you will receive a notice from tax authority that you received income for the previous year and did not pay tax. You will have to visit the tax office and give oral (or, as a last resort, written) explanations about the transaction. No declarations need to be filed, as well as taxes will not have to be paid.

If you decide to sell your products on the market, then use cash register equipment (KKM, KKT) no need, since it is mandatory for use only by organizations and individual entrepreneurs, which you are not in this case.

Conclusion: if you own or lease land plots no more than the size established by the law of the constituent entity of the Russian Federation, then perhaps this form of self-employment, how organization of private farming.

The undoubted advantages of such an organization - no registration and lack taxation as such (other than land tax).

July 7, 2003 N 112-FZ Federal Law on personal subsidiary plots (Adopted by the State Duma on June 21, 2003; Approved by the Federation Council on June 26, 2003)

Article 1 Legal regulation relations arising in connection with the conduct of personal subsidiary plots by citizens

1. This Federal Law governs relations arising in connection with the conduct by citizens of personal subsidiary plots.

2. Legal regulation of the conduct of personal subsidiary farming by citizens is carried out in accordance with the Constitution of the Russian Federation, this Federal Law, other federal laws, other regulatory legal acts of the Russian Federation, as well as laws adopted in accordance with them and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Article 2

1. Personal subsidiary plot - a form of non-entrepreneurial activity for the production and processing of agricultural products.

2. A personal subsidiary farm is maintained by a citizen or a citizen and members of his family cohabiting with him and (or) jointly carrying out personal subsidiary farming with him in order to satisfy personal needs on a land plot provided and (or) acquired for running a personal subsidiary plot.

3. Agricultural products produced and processed in the course of personal subsidiary farming shall be the property of citizens who are engaged in personal subsidiary farming.

4. The sale of agricultural products produced and processed in the course of private subsidiary farming by citizens running a personal subsidiary plot is not an entrepreneurial activity.

Article 3

1. The right to run a personal subsidiary farm shall be given to capable citizens to whom land plots have been provided or by whom land plots have been acquired for running a personal subsidiary plot.

2. Citizens have the right to conduct personal subsidiary farming from the moment of state registration of rights to a land plot. Registration of personal subsidiary farming is not required.

3. Land plots that are in state or municipal ownership, for personal subsidiary farming, are provided to citizens who are registered at their place of permanent residence in rural settlements.

4. Citizens who are registered at the place of permanent residence in urban settlements are provided with land plots that are in state or municipal ownership for personal subsidiary plots if there are free land plots.

5. When the lands of rural settlements are included within the boundaries of urban settlements, citizens maintaining a personal subsidiary farm shall retain the right to conduct a personal subsidiary farm on the land plots that were provided to them and (or) acquired by them for these purposes.

Article 4

1. A land plot within the boundaries of settlements (household land) and a land plot outside settlements (field land) may be used for personal subsidiary farming.

2. A personal plot of land is used for the production of agricultural products, as well as for the construction of a residential building, industrial, domestic and other buildings, structures, structures in compliance with urban planning regulations, construction, environmental, sanitary and hygienic, fire and other rules and regulations.

3. The field land is used exclusively for the production of agricultural products without the right to erect buildings and structures on it.

4. The limit (maximum and minimum) sizes of land plots provided to citizens for ownership from lands in state or municipal ownership for personal subsidiary plots are established by regulatory legal acts of local self-government bodies. The provision of such lands is carried out in the manner prescribed by land legislation.

5. The maximum size of the total area of ​​land plots that can be simultaneously under the right of ownership and (or) another right for citizens who maintain personal subsidiary plots is established by the law of the subject of the Russian Federation. Part of the land plots, the area of ​​which exceeds the specified maximum size, must be alienated by the citizens who own these land plots within a year from the date of the emergence of rights to these land plots, or the state registration of these citizens as individual entrepreneurs must be carried out within this period. or state registration of a peasant (farm) economy.

6. The turnover of land plots provided to citizens and (or) acquired by them for conducting personal subsidiary plots is carried out in accordance with civil and land legislation.

Article 5 state power and local governments

1. Intervention of state authorities and local self-government bodies in the activities of citizens who maintain personal subsidiary plots is not allowed, with the exception of cases provided for by the legislation of the Russian Federation.

2. Federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local self-government bodies, within the limits of their powers, exercise control over the observance by citizens of the requirements of the law.

Article 6 farm animals, bees and poultry, agricultural machinery, inventory, equipment, vehicles and other property owned by the right of ownership or other right of citizens running a personal subsidiary plot.

Article 7. State and other support for personal subsidiary plots

1. Bodies of state power and bodies of local self-government determine measures to support citizens who maintain personal subsidiary plots, in the manner prescribed by the legislation of the Russian Federation.

2. State support for citizens who maintain personal subsidiary plots can be carried out in the following areas:

• formation of service infrastructure (access roads, means of communication, water and energy supply, etc.) and ensuring the activities of personal subsidiary farms, promoting the creation of marketing (trading), processing, servicing and other agricultural consumer cooperatives;
• stimulating the development of personal subsidiary farms by creating organizational, legal, environmental and social conditions, including the provision of personal subsidiary plots and (or) agricultural cooperatives serving them and other organizations of state financial and material and technical resources on a returnable basis, as well as scientific and technical developments and technologies;
• carrying out measures to improve the quality of productive and breeding farm animals, organizing artificial insemination of farm animals;
• annual free veterinary examination of livestock, organization of its veterinary services, fight against contagious animal diseases. ConsultantPlus: note. Clause 3 of Article 7 comes into force on January 1, 2004 (Clause 2 of Article 11 of this document).

3. Personal subsidiary plots are subject to state support measures provided for by the legislation of the Russian Federation for agricultural producers and carried out at the expense of federal budget, budgets of subjects of the Russian Federation and local budgets.

4. State authorities of the constituent entities of the Russian Federation and local governments, within their powers, develop and implement measures for the development of personal subsidiary farms and the socio-economic development of rural settlements, within the framework of the relevant programs determine the form, size and procedure for supporting personal subsidiary plots and serving them agricultural cooperatives and other organizations.

Article 8. Accounting for personal subsidiary plots Accounting for personal subsidiary plots is carried out in non-economic books. The procedure for maintaining household books is determined by the Government of the Russian Federation.

Article 9. Entering into Legal Relations under Compulsory Pension Insurance Citizens who maintain a personal subsidiary plot have the right to voluntarily enter into legal relations under compulsory pension insurance in accordance with the legislation of the Russian Federation.

Article 10. Termination of running a personal subsidiary farming The running of a personal subsidiary farming shall be terminated in the event of termination of the rights to the land plot on which the personal subsidiary farming is conducted.

Article 11

1. This Federal Law shall enter into force on the day of its official publication, with the exception of paragraph 3 of Article 7 of this Federal Law.

Many of you know. that this law has not existed since 1998, and when registering land under this category, one could vary its absence in one's favor. Well, for example, the main thing is that it was possible to obtain a building permit on such a site ...

This is where the main thing is hidden: THE STATE ORDERED TO LIVE ON THE EARTH IN A TENT FOR A LONG TIME!!! The new law clearly states that it is impossible to BUILD ON AGRICULTURAL PURPOSE EMPLOYED UNDER LPH. It turns out that if we want to build, then it is necessary to ensure that household plots are within the boundaries of the settlement, but then the fee for 1 hectare inside the settlement, as you know, is ten times more than outside the settlement. And if now the cost of 1 hectare of private household plots outside the settlement in Kuzbass is 600 rubles / ha, then what will happen if it suddenly becomes inside the settlement?

If you become Farmers (register not a private household plot, but a Farmer's Household), then everyone will have to register as entrepreneurs without exception, which leads to reports, balance sheets and other financial statements. That in itself will force people to abandon land.

Thus, today in the Russian Federation there are no simple ways to obtain land plots for the creation of a Kin's Homestead on it, except for one - obtaining such a huge plot within the boundaries of the settlement (which in itself is difficult to find). In total, there are three exits for construction on the lands of private household plots:

1. Take land for private household plots inside settlement lands

2. Turn field plots into settlement lands

3. Work with deputies and other authorities chosen by voters to defend their interests. After all, it’s impossible, after all, to comb everyone under the same brush!!!

It also follows from the new law that it is also impossible to build on PAYAHs, issued under a Personal Subsidiary Farm (for example, the city of Tula) - because. These are field plots, not household plots. And those who have already bought PAI - may be in a bad position if someone claims their land, according to the law, they can now completely withdraw the land for non-purpose use (construction is prohibited).

And if by some other means it was still possible to obtain a building permit, then now you won’t have to challenge your rightness in court - the state has already decided for everyone.

How to be now - let's think together - this time the system gave us a "big surprise".

P.S. If you think that this information it is worth informing others, share on social networks:

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• assistance of a financier, economist, lawyer, marketer.

Everyone who was in one way or another connected with the purchase or sale of summer cottages had to deal with mysterious abbreviations like IZHS and LPH or SNT, which, in fact, denote the status of the land. But what exactly is meant by them, and what is the difference between IZHS and private household plots? IZHS is a private household plot is

Land categories

All the lands of Russia belong to different categories. These can be settlement lands, industrial lands belonging to the State Forest Fund, agricultural lands, as well as lands of the water protection zone. On the first category and agricultural land (and only on them) you can build houses. At the same time, the lands of settlements within settlements have differences in permitted types of use. There are features in LPH and IZHS - what is the difference, we will describe below, there are which are divided into DNP (dacha non-profit partnership), or again LPH. Officially, it is possible to build on IZHS and LPH, but on a plot of agricultural land (LPH) without permission, any construction is prohibited, and building a house without permission is fraught with its rapid demolition (they will be obliged to dismantle it if there is no permission). In a word, it is officially possible to build on land for individual housing construction and private household plots, but with certain restrictions.

Individual housing construction

On the land intended for individual housing construction, it is allowed to build private houses (detached), the number of floors of which should not exceed three, and this house should be intended for living in it by one family. This is the difference between LPH and IZHS.

Registration, medicine and postal services

For especially zealous and able to count money owners, it will not be superfluous to know that after investing Money in LZHS for construction, you can get a tax deduction in accordance with Russian laws. In the built house, you can get a residence permit, and, accordingly, medical care, police services and state mail. Among the disadvantages of LZHS, the main one is the restriction on the size of the land plot, there is also a need to coordinate the project of the house with all authorities, since the rules of GOST and SNiP are fully applied to the construction. But here's the difference: IZHS and private household plots are lands on which you can build a house, but the owner of a personal subsidiary plot will not be very strictly found fault with approvals on development issues. It should be remembered that, according to the law, if within 3 years the land allocated for construction is not built up, it can be withdrawn from the owner.

Standards for individual housing construction

And private household plots in the context of legislation? The owner, who has acquired a land allotment for individual housing construction, must be guided by the standards prescribed in SNiP 30-102-99 "Planning and development of the territory of low-rise housing construction." On these lands it is possible to build low-rise houses and cottages, auxiliary buildings - sheds, garages, baths, greenhouses. It should be taken into account the presence of a conditional border - the red line, which is the limit of the development object. At the same time, all necessary engineering communications (water, electricity) should be provided to the owner of the site by local government. According to the above SNiP, a private house, intended for living, should be located at a distance of at least five meters from the street border (meaning the main street) and at least three meters from the "red line" of driveways.

Now let's discuss another important factor regarding the land of private household plots and individual housing construction: what is the difference in terms of fire safety standards? There should be no less than three meters to the neighboring plot, and there should be a distance of more than six meters between the windows of neighboring plots. The distance between the buildings of the neighbors should be in the range of six to fifteen meters.

Personal subsidiary farming - private household plots

Any lawyer, when asked about private household plots and individual housing construction, what is the difference, will immediately hasten to report that personal subsidiary plots today belong to an outdated category, and today you cannot buy them in the village allotted for the construction of cottages. These lands can be purchased directly from the owners, and they can be located both in the settlement and on the field. It should be remembered that the process utility plot Private household plots may not be easy, however, this land plot can be used by the owner for the production of agricultural products, that is, the owner has the opportunity to grow crops. If this land allotment occupies an area within the boundaries of settlements, the owner can build a residential building on it if there are all kinds of approvals (fire safety standards, sanitary and hygienic requirements).

On the site outside the settlements, it is prohibited to erect a structure by the legislation of the Russian Federation. The owner of a personal farm of an individual housing construction or private household plot (what's the difference, it doesn't matter) makes all decisions on his own, while a resident of the SNT depends on the general meeting, on the conditions and decisions of the partnership, since this participant is a member of the gardening. The land of private household plots can be registered in ownership, but the issue of building a house on the site is regulated by decisions of the local administration, which may prohibit the construction of buildings. In accordance with Federal Law 112 (Article 4, paragraph 2), private household plots must first of all be used for the cultivation and processing of agricultural products, and only then for the construction of buildings. For the use of a land allotment for other purposes, the owner is threatened with either a fine or deprivation of this property until it is sold at an auction.

Settlement and farmland

Differences between IZHS and private household plots in locality basically consist in the fact that if the owner decides to build a house and apply for a residence permit on a private household plot, then he will have to do it in judicial order with a certain evidence base, while the owner of an individual housing construction has the possibility of registration in the built house without restrictions. In the settlement, the owner has the opportunity to transfer the status of land from private household plots to individual housing construction. And you can build houses on them. Agricultural lands falling under the jurisdiction of the Land Code of the Russian Federation (Article 77) should be mainly used for growing crops and horticulture, and if they are intended for development, then with certain reservations.

Taxes - feel the difference

What is the difference - IZHS and LPH and plots of DNP or SNT in terms of taxation? Tax accruals of IZHS and dacha non-profit partnerships are formed on the basis of the value (for IZHS, the tax rate is higher), respectively, the owner of IZHS will pay more to the treasury. But the owner of the DNP or SNT can build a house himself, without any agreement.

Correct what was written

Suppose you want to build a house on the land of private household plots. For this you need to change special purpose plot, that is, to transfer agricultural land to another status, and this is regulated by the Land Code (Article 79) and Federal Law No. 172-FZ of December 21, 2004. In this case, the decision to transfer land from one status to another is made by the head of the district administration. To re-register the land, an extensive package of documents is required, which includes the rationale for the transition from one status to another, documents describing the location of the land plot, its cost, as well as the conclusions of state bodies.

Upon submission of documents, all necessary payments must be made. This applies to both utility bills and arrears for withdrawing land from agricultural use. The procedure regulations will not show us what the difference is, individual housing construction and private household plots are transferred to another status in the same time frame - from six months to one year, and the procedure algorithm is the same for both types of land plots.

Note to businessmen

Many businessmen who have a desire to open industrial production on their plots, they ask questions: if there are private household plots and private housing plots, what is the difference between them in terms of re-registration, because production on agricultural land cannot be organized just like that? If you need to change the status of a parcel of land, it doesn't matter what abbreviation your lot has. The lion's share of the success of this undertaking will depend on the quality and value of the land in question.

If the land is of high agricultural value (fertile) and its cadastral valuation is high, then on such a site, most likely, they will not be allowed to build an industrial facility. If the land plot is estimated according to the cadastre by 30% less than the average level for the region, then the owner has more chances to replace its intended purpose. Construction is permitted on such land. industrial facilities- roads, pipelines and the like.

Many people who want to make money on the land are interested in how to start a personal subsidiary plot from scratch and what advantages such an organization has. To begin with, it is worth saying that this form of agricultural activity, which is not entrepreneurial. You can do both growing plants and animals.

Pros and cons of private farming

Before organizing, it is necessary to weigh all the positive and negative sides, which will make it possible to accept the right decision. One very important advantage is the possibility of organizing private household plots in the presence of a land plot without any registration. The minimum area is 0.5 ha. By the way, many are interested in whether it is possible to build a house when organizing a personal subsidiary plot. The answer is yes, since not only a house can be used for private household plots, but also industrial and other buildings, such as greenhouses.

There are several other benefits to this business option:

• you can not register and not submit tax returns;
• there are different benefits;
• getting the opportunity to independently decide whether to pay for pension insurance.

It is impossible not to note some disadvantages, for example, there are restrictions on the area of ​​land used. There is no way to receive substantial assistance from the state. In addition, certificates and declarations are not issued.

How to start organizing a private household plot?

We will figure out what is needed to organize a personal subsidiary plot on a personal plot and other land. It’s worth starting with obtaining title documents for the site. In addition, they must indicate the type of use, that is, "for the maintenance of household plots", some other target appointment does not give the opportunity to do business. If you want to get help from the local administration, you should submit documents to them: a copy of your passport and a certificate and rights to the site.

It is necessary to think about what exactly to do for personal subsidiary farming. First of all, it concerns the garden. The issue should be taken seriously and it is best to draw up a planting plan, purchase seeds and start. Do not forget about the garden and berries. It is recommended to first look at the harvest, and only then proceed to pruning and cultivation. As for animals, it is better to give preference to chickens, geese, Indian ducks and goats. You should not immediately buy pigs, a calf and a cow, because experience is important in this matter.