How to contribute real estate to the authorized capital
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An individual or legal entity, entering a limited liability company, may contribute real estate to its charter capital as its share. The transfer of ownership of real estate must be registered by law and real estate must be reflected in the accounting of LLC.
Instruction manual
1
Before you transfer the property to the authorized capital of the LLC, make its monetary assessment. If it is less than 20 thousand rubles, it can be performed by agreement between the founders. In the event that the amount of the property contribution to the authorized capital of the company is more than 20 thousand rubles, an independent expert must be involved to evaluate it.
2
Register the ownership right of the legal entity - LLC for real estate contributed as a share, since this right arises only at the time of registration of the transaction in the state territorial body authorized for this (clause 2 of article 8 and clause 2 of article 223 of the Civil Code of the Russian Federation). Please note that documents confirming the inclusion of real estate into the authorized capital of a company must be submitted for registration within 1 month after a decision is made on making appropriate changes to the constituent documentation. In case of violation of this period, an increase in the authorized capital may be declared invalid.
3
With regard to the reflection in the accounting of LLC, then, according to paragraphs 23, 28 of the Order of the Ministry of Finance of the Russian Federation N 91n “On the approval of guidelines for accounting of fixed assets”, fixed assets are accepted for accounting at the initial (estimated) value, expert monetary value, agreed upon founders. Make a note on the debit of the account for accounting for investments in non-current assets in correspondence with an account taking into account calculations with the founders. In accounting, this is reflected by the postings: debit 08 (10.58) credit 75 subaccounts "Calculations on deposits in the authorized (joint-stock) capital". Income received in the form of property - contributions to the authorized capital are not considered in the tax base of income tax.
4
When determining the depreciation rate of real estate received as a contribution to the authorized capital, determine it taking into account the life of the previous owner (Clause 12, Article 259 of the Tax Code of the Russian Federation).
