What is a free rental

Lease - providing property for use to a third party for a fee. It is the collection of money that is decisive in distinguishing the concept of rent from other relationships between individuals. At the same time, even in Russian legislation, the need arises to introduce the concept of “free rent”.

The very concept of rent involves the transfer of property for use on a pecuniary basis, otherwise provides for punishment as a violation of Articles 250 of the Tax Code and 606 of the Civil Code of Russia. However, such facts are found, as a rule, among communicating or interconnected organizations and are usually under the scrutiny of tax authorities, as they often constitute a tax evasion ploy.

"Exchange" rent

The rental of equipment, a car, a certain area or other property, drawn up under an agreement providing for the complete absence of payment, is made using property, services or repair work aimed at improving the physical properties of a given room, as compensation for using the object. It is interesting that the minimum rent is not provided for by law, that is, it can theoretically be symbolic, but this does not fully guarantee that the relevant authorities will close their eyes and do not conduct a thorough investigation of this extraordinary fact.