FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 29, 2023 No. 198-FZ

About introduction of amendments to article 217.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 18, 2023

Approved by the Federation Council on May 24, 2023

Article 1

Bring in Item 2.1 of Article 217.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2014, No. 48, Art. 6663; 2017, No. 49, Art. 7324; 2018, No. 49, Art. 7496; 2019, No. 16, Art. 1826; No. 30, Art. 4112; No. 39, Art. 5375; 2020, No. 48, Art. 7627; 2021, No. 27, Art. 5133; No. 49, the Art. 8146) of change, having added it with paragraphs of the following content:

"The income from sale of the parcel of land on which the premises (the share in the property right to the parcel of land connected with share in the property right to premises) are located is exempted from the taxation irrespective of stay term in property of the taxpayer of the sold parcel of land (share in the property right to the parcel of land) in case of observance of the conditions established by this Item concerning premises (share in the property right to premises). Sale of the specified parcel of land (share in the property right to the parcel of land) shall be performed along with sale of premises (share in the property right to premises). The extreme size of the area of the parcel of land, the income from which sale is exempted from the taxation, can be established by the law of the subject of the Russian Federation.

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