of February 21, 2012 No. BS-4-11/2888 @
About the taxation of property of spouses
The Federal Tax Service directs for data and management in work the letter prepared by Department of tax and customs and tariff policy together with Legal department of the Ministry of Finance of the Russian Federation of 02.02.2012 N 03-0504-01/05, on the taxation of property of spouses in case of registration of the property right to the specified property only for one of spouses.
Bring the specified letter to subordinate tax authorities.
Counselor of state of the Russian Federation 3 classes
S. L. Bondarchuk
Letter of the Ministry of Finance of the Russian Federation of February 2, 2012 No. 03-05-04-01/05
In Department of tax and customs and tariff policy together with Legal department the letter on the taxation of property of spouses in case of registration of the property right to the specified property only for one of spouses is considered and the following is reported.
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In case of application of the document it is necessary to consider that the Law of the Russian Federation of 09.12.1991 No. 2003-1 "About the property taxes of physical persons" ceased to be valid since January 1, 2015 in connection with adoption of the Federal Law of the Russian Federation of 04.10.2014 No. 284-FZ. About the property tax of physical persons see Chapter 32 parts two of the Tax Code of the Russian Federation.