Who is required to pay taxes on the garage

Who is required to pay taxes on the garage? Having a registered ownership right to a garage implies an obligation to pay taxes, regardless of whether the space is used for its intended purpose or is temporarily empty. The owner of the property will have to pay two types of tax payments: directly the property tax and the land tax for the territory occupied by the object. When renting out the premises, the owner will additionally face the need to pay personal income tax on the income received. Peculiarities of property taxation The property tax rate for garage owners is set at 0.1% based on the cadastral valuation of the facility. This indicator is federal, but local authorities have the right to change the rate up or down, but not more than three times the amount. It is important to keep in mind that the concept of "garage" in Russian legislation has a different interpretation. So, it can be classified as an object of real estate or other property. Immovable property is a structure that is firmly connected to the ground and cannot be moved without damaging the structure. For example, these are capital buildings united by a common foundation and roof. Parking spaces in underground parking lots also belong to such objects. This is not the case with mobile structures such as metal containers ("shells"), which can be easily dismantled and moved to another location without compromising the integrity of the structure. These objects are considered as movable property and are subject to a different taxation procedure.