FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 352-FZ

About modification of part the second the Tax Code of the Russian Federation in connection with adoption of the Federal Law "About Introduction of Amendments to the Law of the Russian Federation " about the Status of the Capital of the Russian Federation " and Separate Legal Acts of the Russian Federation regarding Establishment of Features of Regulation of Separate Legal Relationship for the purpose of Renovation of Housing Stock in the Subject of the Russian Federation — the Federal City of Moscow"

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 21, Art. 1958; No. 28, Art. 2879; 2004, No. 27, Art. 2715; No. 34, Art. 3518, 3527; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117; 2006, No. 1, Art. 12; No. 31, Art. 3443, 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19, 21; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 26, Art. 3652; No. 29, Art. 4291; No. 30, Art. 4563, 4575, 4583, 4587; No. 47, Art. 6608; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526; No. 49, Art. 6750; No. 50, Art. 6958; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4045, 4048, 4081, 4084; No. 40, Art. 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 16, Art. 1835; No. 19, Art. 2321; No. 26, Art. 3373, 3404; No. 30, Art. 4222; No. 40, Art. 5316; No. 45, Art. 6159; No. 48, Art. 6657, 6662, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688, 6692; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 11, Art. 1480; No. 27, Art. 4175, 4176, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6847, 6849; 2017, No. 15, Art. 2133; No. 30, Art. 4449; No. 40, Art. 5753; No. 45, Art. 6578) following changes:

Article 217 to add 1) with Item 41.1 of the following content:

"41. 1) income gained by the taxpayer in connection with program implementation of renovation of housing stock in the city of Moscow according to the Law of the Russian Federation of April 15, 1993 No. 4802-1 "About the status of the capital of the Russian Federation" (further - the program of renovation of housing stock in the city of Moscow) in cash in the form of equivalent compensation or in natural form in the form of premises or share (shares) in it provided in property instead of exempted premises or share (shares) in it;";

Item 2 of Article 217.1 to add 2) with paragraphs of the following content:

"For the purpose of this Item and Item 3 of this Article in case of sale of premises or share (shares) in it provided in property instead of exempted premises or share (shares) in it in connection with program implementation of renovation of housing stock in the city of Moscow in case of calculation of the minimum deadline of ownership sold by premises or share (shares) in it in time of stay in property of the taxpayer of these of premises or share (shares) in it stay term in property of such taxpayer exempted premises or share (shares) in it joins.

In case of calculation of the minimum deadline of ownership of premises or share (shares) in it provided to the taxpayer in property in connection with program implementation of renovation of housing stock in the city of Moscow provisions of Item 3 of this Article are applied if the property right to the premises or share (shares) in it exempted in case of implementation of the specified program was received in case of observance at least of one of stipulated in Item 3 these Articles of conditions.";

The subitem 2 of Item 2 of Article 220 to add 3) with the paragraph of the following content:

"In case of sale of premises or share (shares) in it provided in property instead of exempted premises or share (shares) in it in connection with program implementation of renovation of housing stock in the city of Moscow, the taxpayer has the right to reduce the gained income from sale of such premises or share (shares) in it by the size of the expenses made by it and documentary confirmed connected with acquisition exempted premises or share (shares) in it and (or) premises or share (shares) in it provided in connection with program implementation of renovation of housing stock in the city of Moscow;";

Item 1 of Article 264 to add 4) with subitem 48.10 of the following content:

"48. 10) expenses of the unitary non-profit organization created for the purpose of program implementation of renovation of housing stock in the city of Moscow according to article 7.7 of the Law of the Russian Federation of April 15, 1993 No. 4802-1 "About the status of the capital of the Russian Federation" on acquisition (creation) of real estate units within program implementation of renovation of housing stock in the city of Moscow, except for the expenses made within target financing and target receipts according to the subitem 14 of Item 1 and Item 2 of Article of 251 of this Code. The specified expenses are recognized for the purposes of the taxation for date of transfer belonging to the specified organization on the property right of real estate units to the city of Moscow in connection with program implementation of renovation of housing stock in the city of Moscow;";

Item 1 of Article 333.35 to add 5) with the subitem 17 of the following content:

"17) physical persons - for state registration of the property right to the premises or shares in them provided to them instead of the exempted premises or shares in them in connection with program implementation of renovation of housing stock in the city of Moscow.".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Action of provisions of Item 41.1 of Article 217, paragraphs two and third Item 2 of Article 217. 1, the paragraph of the tenth subitem 2 of Item 2 of Article 220, of subitem 48.10 of Item 1 of Article 264 and the subitem 17 of Item 1 of article 333.35 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since August 1, 2017.

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