Let's face it, in the second half of the 80s and in the first 90s - years of difficult tossing in the country's politics and economy, when there were queues for ordinary sausage in stores, harvests on personal subsidiary plots (LPH), in vegetable gardens and dachas, saved Russia in many ways.

Yes, what can I say! According to statistics, it was private farms that produced more than 57% of the total harvest in 1998. It was in our personal farmsteads that more than a third of all cattle grazed (more precisely, 34.8%), more than a third of pigs (42.9%), and more than half of sheep and goats (almost 60% - 59.7).

Therefore, the situation itself, simply respect for this type of largely selfless activity of those who love to work in nature, forced legislators to finally issue the law “On personal subsidiary farming” under No. 112-FZ, which came into force after it was signed by the president on July 7, 2003 of the year.

Five years later, in 2008, the law was amended on July 22 and 23, as well as on December 30. The last amendment was made 3 years later - on June 21, 2011. These four amendments alone indicate the great attention paid to private household plots at the highest state level.

On the other hand, the attention paid to this issue forces any owner of private household plots to approach the organization of their plot very scrupulously, and given the many by-laws issued, it is most likely impossible to do without consulting with lawyers. Please note, if you collect all the issued documents and consider their contents, you will get something Italian, as programming connoisseurs say - BS-structure - a structure with so many intersecting links that it will indeed resemble a dish of spaghetti (BS - Spaghetti Dish ). What can you do, our laws are still far from perfect, and their presentation by government agencies is teeming with such absurdities that sometimes you just have to grab your head. This is where a lawyer or your persistence in studying the issue can help.

Law on personal subsidiary plots

The law consists of 11 articles regulating all aspects of the activities of private household plots.

The basis of the law, of course, is the Constitution of the country. But in many ways, the law is based on by-laws adopted by local governments, as stated in the very first article of the Law, and what should be kept in mind by anyone who is going to take seriously the management of their private household plot.

Hence the conclusion and urgent advice - be sure to familiarize yourself with all the regulations regarding private household plots adopted in your region. In no case should they and will not contradict federal laws, but can complement them, taking into account the specifics (climatic, soil, specific traditions) of your region.

What is personal subsidiary farming?

The law in Article 2 defines exactly what is meant by personal subsidiary plots. This definition is given in two provisions of the article, which we present verbatim:

"1. Personal subsidiary farming is a form of non-entrepreneurial activity for the production and processing of agricultural products.
2. Personal subsidiary farming is carried out by a citizen or a citizen and members of his family living together with him and (or) jointly carrying out personal subsidiary farming with him in order to satisfy personal needs on a land plot provided and (or) acquired for conducting personal subsidiary farming. ”

We draw attention to two fundamental points arising from the above excerpt of the law:

• Firstly, private household plots are a form of non-entrepreneurial activity, in other words, they do not have as their main goal generating income from the products grown.
• Secondly, the main goal of private household plots is to satisfy personal needs for agricultural products.

Thus, the owner of a private household plot is exempt from paying taxes in the event of selling surplus products obtained on his plot. Actually, this relaxation follows from the main provision of private household plots - work here does not relate to entrepreneurial activity.

Moreover, even though the sale of products will increase your cash income, you will not have to pay income tax, which is enshrined in Article 217 (13th paragraph) of the Tax Code of Russia. It also stipulates two simple conditions that only need to be met:

• The plot does not exceed half a hectare in size, and,
• The work, including the processing of products, does not use hired labor; everything is performed only by family members of the owner of the site.

Further, any owner of a private household plot must strictly understand, in order to protect himself from possible attacks from the outside, that everything he produces on his plot is his personal property, which, among other things, can be sent for sale, which, however, does not apply to entrepreneurship.

Persons who have the right to run a personal subsidiary plot

The third article of the law defines persons who have the right to run private household plots. It's simple here:

• If you are fully productive or expect that working in the fresh air will benefit you even more;
• If you rightfully own a land plot, as an owner or a bona fide temporary purchaser;
• If you have determined the rights to the site, it has passed state registration according to the rules of Law No. 122-FZ of July 21, 1997, then you have every right to consider your work completely legal.
• There is one nuance here that concerns residents of rural areas. Sites for the type of activity in question should be provided by local authorities, but if they are available and if you are officially registered as a resident of this village or hamlet.

Land plot for personal farming and rules for its use

• The area within a populated area can be used as a plot, then it is actually called “homestead”, or outside the populated area - this is already “field”.
• Any type of activity is allowed on a personal plot - from growing cucumbers and currants to building structures for any purpose.
• On the field site, any construction is prohibited; you only have at your disposal to work on the land and with what it gives.
• The size of the plot is not specified by law - everything is left to the discretion of local authorities if they have to manage the issuance of the plot. However, the minimum and maximum sizes of field plots and the requirements for them are defined in Law No. 101-FZ of July 24, 2002.
• There is only one limitation - the number of plots can be different, not necessarily just one, but their total area should not exceed half a hectare (in other words, the total dimensions of the plots should be within 70 by 70 meters). An increase is allowed, but according to a special law and no more than 5 times.
• In addition, if you are allocated an agricultural plot, then the special law “On the turnover of agricultural land” No. 101-FZ also applies to it.

What can attract independent citizens who do not tolerate interference from state bodies in their work with private household plots is that the Law (Article 5) directly states that such interference is not permissible, unless, of course, the activities carried out on a personal plot do not fall under in restrictions of a criminal nature. In the current state of affairs, the most important thing is meant - the cultivation of plants containing the narcotic dope is unacceptable. All responsibility for compliance with restrictions falls personally on the owner of the private household plot and local authorities.

There are no restrictions on the tools (Article 6) used during work - everything is at the discretion of the worker. There is complete freedom of creativity and the exercise of your property rights - from the construction of greenhouses to the installation of a submersible pump to provide the site with water.

Private household plots are not ignored by the state, which is called upon to provide support in the following areas:

• They must provide a complete infrastructure that ensures the functioning of the economy - these are roads, water and electricity supplies;
• Assistance in organizing sales and processing enterprises;
• Stimulating the development of farms by providing preferential loans, support at the level of scientific and technical support for work;
• For those involved in livestock breeding - organization of free veterinary care.

The state, understanding the importance of developing such an industry as agriculture, constantly takes care of its condition; the task of the so-called “food security” of the country has been set and consistently implemented. That is why all measures of state support apply to private household plots, which is enshrined in special Government Decree No. 758 of June 27, 1996 (Please note that the provisions of state support were significantly clarified already in the “new” era - Russian Law of December 30, 2008 No. 302 -FZ).

Considering the long-standing and widespread passion of the Russian people for subsidiary plots (it is enough to trace this craving for working on the land in big cities, when in some places tomatoes grown can be found even under the windows of large houses right in the center of the city), the issue of accounting for private household plots becomes very relevant. The accounting rules are stipulated in Article 8 of the Law.

Each owner of a private household plot must track the presence of information about his plot in the so-called “household book” stored in the local government. Information for such a “Book” is provided by the owner of the site himself, and on a voluntary basis.

If you nevertheless decide to provide such information, then do not forget to include all members of your family who will help you in your work. Among the information provided:

• Indication of the crops proposed for planting and the areas allocated for each;
• The number of animals raised, including the number of hives if you are also a beekeeper;
• A used set of equipment designed to help you carry out your activities in private household plots.

You have enough time to enter your data into the household ledger - its storage period according to Law No. 125-FZ (adopted on October 22, 2004) is 75 years.

We advise you to pay attention to a special issue that has not yet been worked out, at least in a completely understandable form. The issue is related to the definition of the relationship between work on private household plots and compulsory pension insurance. Here, only the principle of voluntariness is stipulated, enshrined not even in the law, but in a letter from the Pension Fund of the Russian Federation, issued on October 7, 2003 (No. SD-09-24/10623). That’s when you can’t do without the help of a lawyer again.

The management of private household plots falls entirely on its owner. You can simply sow grass in a designated area and arrange a tennis court, or install a greenhouse over the entire area, or mark out a whole swarm of beds. The rights to operate are retained by you in any case, as long as, of course, the rights to the site itself exist.

We have given the main points of the legislation on personal subsidiary plots. All of them are important from a legal point of view, because it is not for nothing that they say that we are all “patients of psychologists and lawyers.” However, there is no need to worry too much. If the Cadastral Register has registered your plot, you have received state documents for the right of ownership, then your further actions will only be related to the purchase of seeds and the search for a comfortable rocking chair. Another thing is that the “progress of the soul” cannot be stopped - now you already have your own tomatoes and potatoes, and then you see, following the example of your neighbor, you have taken up rabbits. And off we go. All you have to do is enter the private household plot, and then it will drag on, and so much so that you will give up the bathhouse that you were going to build on the site - it would be better to plant currants in that place. And then agricultural technology and completely new reference books, but this, as they say, is a completely different “story”.

Video "What is Personal Subsidiary Farming? What are the differences between private household plots and peasant farms?"

The field private plot is located outside the settlement and belongs to.

In the matter of construction it is two completely different concepts.

Let's take a closer look at what can be built on the lands of private household plots, depending on the VRI and the land plot.

The buildings that can be erected on private plots are determined by local town planning regulations and rules of development and land use.

Typically this is:

• House;
• utility (utility, household) premises;
• non-permanent buildings.

Before you start construction it is necessary to order a town planning plan for the plot(GPZU). This can be done in the architecture department at the place of registration of the site.

On its basis, a scheme of planning organization of the allotment (SPOZU) is drawn up, where it is necessary to indicate the location of all planned buildings, with the exception of non-permanent ones (buildings without a foundation).

The private plot includes simultaneous presence of an additional type of permitted use, the concept of which includes the possibility of building objects such as a garage, bathhouse, barn, etc.

There is no need to take out a separate permit for the construction of these objects, but their presence must be indicated in the SPOSU.

It is important that all buildings do not violate SNiP, urban planning regulations, building and land use rules, fire regulations, etc.

These include:

• The location of the object is no closer than 5 meters from the road and no closer than 3 meters from the passage.
• The location of the object is no closer than 1 meter from the border of the site (fence).
• The location of the object at the required distance from buildings on the neighboring site, namely:
• no closer than 6 meters from each other stone (brick) buildings;
• no closer than 10 meters from each other stone and wooden buildings;
• wooden buildings no closer than 16 meters from each other.

Wherein the distance is measured from the most protruding part of the buildings.

These distances do not have to be maintained within the boundaries of one plot, but a wooden outbuilding adjacent to a brick house is not considered its continuation and the distance to the buildings of the neighboring plot must be maintained both from the brick house and from the wooden shed.

On a personal plot

On the field private plot Permission is required for all types of buildings(fence and mobile trailer are not considered as such).

Construction without approval

Without a separate permit, all objects that fall under the concept of utility and utility premises (listed above) can be built on a personal private plot.

Useful video

Watch the video in which experts talk about the possibilities of construction on private plots and analyze the legal intricacies.

conclusions

Thus, private plots are divided into personal plots and field plots.

On the first one, without any restrictions, you can build personal buildings:

• House,
• utility rooms
• and other.

On the second one, in agreement with the local administration, it is possible to build non-permanent buildings.

A separate permit for a private household plot must be taken only for the construction of a house; everything else can be built without additional approval, but all buildings must be erected in compliance with SNiP and PZZ.

In contact with

Personal subsidiary farming is the activity of a citizen and his immediate relatives aimed at the production and processing of agricultural products on a plot of land for their own consumption. In this case, the surplus can be sold. This activity is not recognized as entrepreneurial, since the registration of private household plots is not aimed at systematically making a profit.

Private household plotting can be carried out either on a plot of land located within city boundaries or outside a populated area. In the first case, the plot is called a personal plot, in the second – a field plot.

The management of personal households by citizens is regulated by Law No. 112-FZ dated July 7, 2003, as amended. from 05/01/2016. According to this law, on a personal plot, a citizen has the right not only to grow and produce agricultural products, but also to erect buildings for residential, industrial or domestic purposes. It is prohibited to create buildings on a field plot located outside the city boundaries; such land can be used exclusively for agricultural purposes.

The size of a plot for private household plots is limited to 0.5 hectares; local governments have the right to increase this figure by no more than 5 times. A citizen who is provided with land for running a private household must register the right to the plot in the state order.

Registration of private household plots by a citizen

Before the entry into force of the Land Code, registration of ownership of land received for running private household plots is carried out on the basis of one of the documents presented below:

• Certificates of title to the site received from a state authority or local government;
• Act on the provision of land to a citizen;
• An extract from the household register received from the local government authority;
• Another paper indicating the right to land.

After the introduction of the Land Code of the Russian Federation, registration of private household plots is carried out in the presence of:

• The agreement under which the land was received (donation, purchase and sale);
• An act of grant of land received from local or state authorities.

Method of obtaining land for private household plots

A citizen can receive land from another citizen under a civil contract or from authorities without payment or for payment for a permanent or temporary period.

Land can be obtained by a citizen:

• For a fee for permanent use;
• For rent for a limited period - the lease period for a personal plot cannot exceed 20 years;
• For free use - the transaction period cannot exceed 6 years.

When purchasing land included in municipal or state ownership for a fee for personal farming, the price of the plot is determined by the authority independently. When receiving a plot of land from the state for lease for private household plots, the amount of rent is also determined by the government body itself.

The plot can be obtained from the state free of charge if the following conditions are met:

• If previously the land was received under a free use agreement and was used for its intended purpose for five years;
• A citizen has a large family - three or more children;
• Other cases determined by law.

Step-by-step procedure for registering private household plots

The procedure for providing land to a citizen by an authority and registering rights to a plot for personal farming consists of the following steps:

1. Drawing up a diagram of the location of the site, its location, determining the boundaries and dimensions - this step must be completed if the site has not been formed until it is provided to the citizen;
2. Filling out by the recipient of the land an application for preliminary approval of the provision of land - this step should also be completed, the plot has not been formed to date;
3. Making a decision by the authorities on preliminary approval of the provision of a site;
4. Organization and implementation of cadastral-type work on the creation and allocation of a new site;
5. Registration of land for cadastral registration;
6. Registration by the recipient of the land of an application for the provision of land plot for private household plots;
7. Drawing up and signing a contractual agreement between the owner of the land and the recipient citizen (on purchase and sale, lease, free use).

If a plot of land is purchased for private household plots from another owner, then the registration procedure is reduced to collecting the established set of documents for registration of rights to the land.

The list of documents includes:

1. • Cadastral type passport for land;
   • Agreement concluded with the former owner of the land;
   • Title document, according to which there is a right to own the site;
   • Application for state registration of rights;
   • Receipt received as proof of payment of the fee.

It is important that the title documents indicate the type of use of the site. The wording could be as follows - for running a personal subsidiary plot.

Law on dacha amnesty

The registration procedure will consist of submitting the following set of documentation:

1. Application for state registration of rights in the standard form contained in the 1st appendix to the order of the Ministry of Economic Development of Russia No. 722 dated November 29, 2013;
2. Paper indicating the type of right to land (an act issued by a state authority or local government authority on the provision of an allotment, an extract from the household register received from local authorities).

The documentation is submitted to the body in charge of registration of rights to real estate - Rosreestr, which will register the declared plot in the name of the citizen. The state registration procedure will be carried out regardless of the type of right on the basis of which the land was received or provided.

If it is impossible to unambiguously determine the type of right from the document attached to the application, then the land will still be registered in the name of the applicant.

The right to buildings erected on a land plot intended for private household plots (for example, a private residential building) is formalized in the same abbreviated form as the right to the land itself.

For state registration of rights to buildings, you need to submit to Rosreestr:

• An application in a form identical to the form that is submitted to record rights to the site;
• The title deed to the land where the real estate is built.

From 1.03.2020 An additional permit will be required for construction work (on objects under construction) or for putting the constructed object into operation.

Methods for submitting papers for registration to Rosreestr:

1. Independent visit to the Rosreestr branch;
2. Sending documents with a representative - a power of attorney is issued to the authorized person with certification from a notary;
3. By mail;
4. Through the MFC (multifunctional center);
5. Electronically via the Internet.

The duration of the amnesty is not limited for gardeners and summer residents.

Example of an application for registration of land rights for private household plots

The application form has a standard format; it can be submitted to Rosreestr in electronic or paper form.

Filling is done in Russian letters. When using a paper form, A4 sheets are used; if one sheet is not enough to reflect all the necessary information, additional ones are drawn up.

In this case, the pages must be numbered, and the total number of pages must be indicated on each sheet of the application.

The application can indicate information about several immovable objects if they are inextricably linked, if their operation must be carried out simultaneously, for example, a plot of land and a garden house located on it.

Features of filling out individual lines of the application:

Today we invite the reader to talk about a phenomenon that is widespread in Russia and is called personal subsidiary farming. What will we talk about? What exactly does this concept mean? In this case, are we talking about a farm (peasant) enterprise, implying relatively large-scale land ownership with a corresponding turnover, or is it just a modest backyard garden capable of feeding only its own owner and his household? Let's figure it out.

If you have a vegetable garden or a small plot of land next to your house where you grow a few vegetables and keep a few livestock, you may not be planning to expand your farm. But if there is a surplus of grown and produced goods that you cannot consume yourself, you plan to sell them. Will such revenue be classified as income received from business activities? What do the laws say about this?

Federal Law on personal subsidiary plots

Such activities are regulated by law. Namely - 112 Federal Law of the Russian Federation entitled “On personal subsidiary farming”, issued in 2003 (July 7). The first paragraph of article number 2 of this normative act provides a definition of the concept of personal subsidiary plot. Private subsidiary farming is a form of activity related to the production and processing of agricultural products. Moreover, this activity is considered non-entrepreneurial.

A private household plot (personal subsidiary plot) is conducted by a citizen alone or with the involvement of family members in order to satisfy their own personal needs on a plot of land acquired or provided specifically for this purpose.

The agricultural products that are grown and processed, in this case, belong to the property of the leading private household plot of the citizen, and the process of its sale is not a business activity. Private household plots should not be registered separately. The right to engage in such activities (production and processing of agricultural products with their subsequent sale) arises immediately after registration of ownership or lease of the specified land plot. According to the aforementioned Federal Law No. 112, a citizen running a private household plot is a commodity producer in the field of agriculture (similar to a farmer or agricultural enterprise).

On what land plots is it possible to organize private household plots?

There are only two categories of these. The first of them is land plots for personal subsidiary plots within the boundaries of the settlement, that is, household plots. The second is land plots outside the settlement (field). Agricultural products are produced on private plots, and residential buildings, buildings and structures for domestic, industrial, etc. purposes are also erected. A land plot with field status can only be used for agricultural production without the right to construct any buildings on it.

Are there restrictions on the size of a plot for private household plots?

The maximum size of such a plot, when it is provided to a citizen as property from municipal or state lands, is regulated by legal regulations of the local administration. The maximum total area of ​​all land plots that every citizen has the right to simultaneously own or otherwise have is established in accordance with the law of a constituent entity of the Russian Federation.

If the total area has exceeded the maximum permissible size, then within one year from the date the right to the “extra” land plot arises, this territory must be alienated by the citizen. Another option is to register the specified person as an individual entrepreneur within the same period or carry out state registration of a farm (peasant) enterprise.

Is it possible for a city dweller to obtain land in a village for the purpose of organizing private household plots?

If you live in the city, you have the right to receive a plot for private plots. But only in the case when they are registered on a permanent basis in a given urban settlement. A plot of land located in municipal or state ownership will be provided to you only if there is free land.

Accounting for private household plots

All private household plots are recorded by the administrations of settlements and urban districts in their household books. These books are maintained according to the information provided on a voluntary basis by the leading citizen of the private household plot:

1. Who runs it - full name, date of birth of the citizen to whom the plot was provided or who acquired it for the purpose of running private household plots.
2. Data (full name, date of birth) of those who, together with him, participate in the management of private household plots (residents or simply family members).
3. Area of ​​land occupied by private household plots. On what lands are crops and crops planted, on what lands are there berry or fruit plantings.
4. Number of livestock, farm animals, birds and bees.
5. What property is available to private household plots? We are talking about equipment, agricultural machinery, vehicles that, by right of personal ownership or otherwise, belong to the leading citizen of the private household plot.

What taxes does the leading LPK have to pay?

Article number 217 of the Tax Code states that the taxpayer’s income, which is received from the sale of livestock and poultry raised in private household plots located on the territory of the Russian Federation (in live form, in the form of their products or slaughter - in raw and processed form), in addition - products plant and livestock farming, beekeeping and floriculture (also in natural or processed form) are not subject to personal income tax. Running private household plots is a form (as already mentioned) of non-entrepreneurial activity. That is, citizens who organize such an economy will not have to pay:

VAT (payers are individual entrepreneurs and organizations);

Income tax;

As well as property tax (this does not apply to real estate, equipment and vehicles).

In addition, he is not “threatened” with deductions from the salaries of employees, who are most often family members.

What will owners of private household plots have to pay? They must pay land tax. Agricultural machinery and real estate are also taxed.

Let's talk about selling private subsidiary farm products

Before you start selling products grown in your own private plot, you should obtain a certificate from the local administration (from the head of the rural settlement) stating that the products grown and sold by you were produced exactly there - in your private plot. This guarantees you tax exemption.

For example, you are taking your own vehicle to sell several slaughtered sheep or chickens to the city market. When stopped by a traffic police officer, questions may arise: where are you going and where is so much meat coming from? By presenting the specified certificate (that is, confirming that products grown in private household plots are being transported), you will get rid of unnecessary misunderstandings.

Another situation is that you plan to deliver this meat, for example, to a sausage shop. In this case, a trade and procurement act will be drawn up indicating your passport details and Taxpayer Identification Number (don’t forget to stock up on copies of these documents to provide the product to the buyer). The above-mentioned certificate of sale of products grown in your private household plot is a mandatory appendix to the trade and procurement act.

About possible misunderstandings

The law determines that the buyer does not have the right to withhold personal income tax from you and does not have to submit a corresponding certificate for you to the tax office. But sometimes, due to poor knowledge of legal subtleties, the person purchasing the product may still file information against you with the tax authorities about the income received.

In this case, at the beginning of the next calendar year you will receive a notification about the income received based on the results of the past year and unpaid tax. Then you will have to pay a visit to the tax office and give oral or written explanations about the nature of the transaction. In this case, no declarations are required and the tax itself, as already mentioned, does not have to be paid.

What else should the owner of private household plot know?

If you sell the products you have grown on the market, the use of cash register equipment is not required - only an organization or individual entrepreneur, which you are not currently a member of, must have it.

Hence the conclusion - if the entire set of land plots in your ownership or lease does not exceed the size established according to the law of the constituent entity of the Russian Federation, then this form of self-employment - in the form of organizing private household plots - can become the best option, since one of its undoubted advantages is the absence of registration and taxation .

At the same time, state bodies and local administrations are prohibited from interfering in the activities of the leading private household plot of the citizen, except in cases provided for by law. It is their authority to monitor compliance by such citizens with legal norms.

What property is used to run private household plots?

The sixth article of the Federal Law “On Personal Farming” states that it is possible to use a plot of land purchased or provided for this purpose, a residential building, as well as other buildings and structures of a domestic or industrial nature, including greenhouses. Such property also includes all livestock of farm animals, birds and bees, the totality of agricultural machinery and implements, equipment, vehicles, etc.

Does the state support owners of private household plots?

According to Article 7 of the same law 112 Federal Law, support measures for citizens employed in private household plots are determined by local government bodies. Along with this legislation of the Russian Federation, the following areas of state support for such citizens are provided:

• In the form of the formation of the necessary service infrastructure (access roads, energy and water supply, communications, etc.), assistance in the organization of consumer agricultural cooperatives of trading (marketing), processing, servicing and other nature.
• In the form of stimulating the development of a network of private household plots by creating conditions of a social, organizational, legal and environmental nature. In particular, owners of private household plots, as well as organizations serving them (for example, agricultural cooperatives), are provided with financial, logistical and technical resources, as well as technologies and necessary scientific and technical developments, on a repayable basis.
• In the form of implementing the necessary measures leading to improving the quality of rural breeding animals, organizing their artificial insemination.
• Also - an annual free veterinary examination of livestock with the organization of veterinary services and the fight against infectious diseases among animals.

What else influences the development of LPH?

The legislation of the Russian Federation provides for the extension to private household plots of those state support measures that are provided at the expense of the federal budget to agricultural producers. Subjects of the Russian Federation are adopting programs for the socio-economic development of not only rural settlements, but also private household plots. Within the limits of their own powers, they determine in what form, size and order support will be provided for private household plots on their own territory together with the agricultural cooperatives and other organizations that serve them.

The right to enter into legal relations of compulsory pension insurance for leading private household plots is granted to citizens on a voluntary basis.

When does private household farming stop? This occurs in the event of termination of rights to the land plot where it is carried out.

What should be remembered by those wishing to organize private household plots?

As already stated, the law does not allow construction on agricultural land. That is, if you are planning to build a residential building or other structures, your private household plot must be within the boundaries of the settlement. It should be taken into account that rent per hectare of land within its borders costs an order of magnitude more than outside the settlement.

In the case of obtaining the status of a farmer (that is, the formation of a farm), a citizen is obliged to register as an entrepreneur with all the ensuing difficulties and consequences - maintaining a balance sheet, reporting, which greatly complicates the procedure for managing a land plot and will scare many away from this activity.

Another option for those wishing to build on private household plot land is to seek transfer of the field plot to the category of settlement land. It must be remembered that land used for purposes other than its intended purpose may be legally seized.

Russia has changed its socio-economic system. This contributed to a change in people's financial status. A system of lending to ordinary citizens for various needs has become available. There was an opportunity to change my place of residence. Many city dwellers are moving outside the city to the countryside and choosing houses with large garden plots. Recently, this has become a trend, especially near large cities with a population of over a million.

They are fleeing from large cities to villages for clean air, for silence and the opportunity to eat food that is not laden with chemicals. Due to the fact that products in stores began to contain chemical ingredients that are harmful to health, more and more people are striving to grow their own agricultural products for their own consumption. But you can also have income from your personal plot if you grow produce for sale. Is the game worth the candle? In this article, let's look at making money on a personal subsidiary plot.

Private household plots are a type of non-entrepreneurial activity for the production and processing of agricultural products. They are not registered as entrepreneurs. Our citizens who run personal subsidiary plots are recognized as agricultural producers on an equal basis with farmers and agricultural enterprises in accordance with No. 122-FZ “On personal subsidiary plots”.

The most common phenomenon of private household plots is a grandmother selling her potatoes and other vegetables at the market. We encounter this phenomenon often. In essence, she grows produce for her own consumption, but she does not need it in such volumes. And the surplus goes for sale. The grandmother will not be able to bring her products to the store. They simply won't accept her. Therefore, selling surplus products on the market is the most common way, which does not take much time and money. Nowadays, fairs, weekend fairs, markets in urban areas and markets in rural areas are common. There are no too stringent requirements for products.

It is quite difficult to display your products to representatives of private household plots in the trading network, the requirements are too stringent (passport, GOST standards for products, ensuring stability of supplies). At the market, they only pay for a trading place and that’s where all expenses end.

Therefore, having the opportunity to sell surplus products, you need to decide for yourself what is more profitable: selling your products on the market, in your neighbors, or opening an individual entrepreneur and becoming an entrepreneur and being able to sell your products to stores. According to the law “On personal subsidiary farming” it is allowed to be carried out individually or jointly with living citizens (family members). Such activity is not considered as entrepreneurship. Therefore, it is not regulated by business laws.

Criteria for determining private household plots:

The plot of land is marked with the status of private household plot in the owner’s documents;

Running a farm does not imply making a profit;

Surpluses are not prohibited from being sold in any volume;

Only officially residing citizens work in private household plots. Hired labor is not provided;

The products obtained from this farm are used for personal needs.

On what lands can private farming be carried out?

Personal subsidiary farming can be carried out on lands within the boundaries of settlements (on your own personal plot) or outside the boundaries of settlements (in the field). A land plot can be classified as “agricultural land” and “land of settlements” at the same time.

Household plots of land are used for the construction of a residential building, household or other buildings, as well as for the production of agricultural products. Residential houses cannot be built on field plots and they are used only for agricultural production. The maximum size of a land plot owned for the organization of private household plots is regulated by acts of local government bodies and is no more than two and a half hectares or 250 acres. Farms can use adjacent lands that are officially registered in the name of relatives or co-owners of the farm. Land in rural areas for the organization of private household plots can only be obtained by a citizen who has state registration in urban settlements and if there are free plots for these purposes in state or municipal ownership.

Taxation of private household plots

The owner of private household plots has preferential taxation and does not keep reports. According to Article 217 of the Tax Code of the Russian Federation, taxpayers’ income from agricultural products grown and sold by them, as well as processed ones, are not subject to income tax. Thus, when running private household plots, you only need to pay land tax and property tax on real estate and equipment.

Sales of private household products

Before taking your products to the market, take care of a certificate from the local government stating that the products you are going to sell were grown on your site. Only in this case the regulatory authorities will not find fault with you and will not demand you to pay income tax.

When selling on the market, you do not need a cash register, since it is only required for entrepreneurs and organizations to which the owner of the private household plot does not belong.

How to register private household plots

Registration is not a big problem for a citizen. A plot for private household plots can be donated or purchased. Very often, bank loans are taken out to purchase land or a house with a garden plot. You can also get a plot for free. If a plot is issued by local authorities, then its area is limited by the laws of local government. Each region sets its own standards per person. The area of ​​the required plot will depend on the number of people who will live in this household. The area allocated for one person is multiplied by the number of those who will live in the household. When the documents for a plot of land are in your hands, it is considered that you have registered a private plot.

Is it possible to go to the village council and apply for the allocation of land for private household plots? How to register a personal subsidiary plot?

You can submit an application to local authorities. There you indicate your personal data. Describe all the facilities that will be located on the site. Local government bodies maintain household books. In them, farm owners keep records of agricultural products produced. Data is submitted voluntarily. Each owner provides the data that he himself considers necessary. Such books help local governments keep records of land used for business.

Often local authorities require registration of a member of a household in a given locality. Land can be allocated at the rate of 0.5 hectares per person. In total, no more than 2.5 hectares of land are allocated per household.

But land can be allocated several kilometers from the house outside the populated area, arguing that only there is free land. Therefore, before planning to create a household, find out where the land will be allocated. Determine your development strategy.

If ownership is confirmed, then there is no need for step-by-step instructions for opening a private household plot. Local authorities will help you prepare the documents correctly.

What products can private household plots produce?

The household has the right to produce any products related to agriculture (including domestic and wild animals). The legislation allows you to process your products or sell them for further processing to enterprises. All agricultural products produced by your household will be your property.

The total number of animals on a land plot is not limited by law. You can have 8-12 cows. If there is a desire and opportunity to care for more animals and produce more agricultural products, then there are no obstacles. The main thing is that all animals are kept taking into account the required area per animal. All regulatory documents are taken from veterinarians.

Owners can produce and process agricultural products on the territory of their private plots. They can also be sent for processing to other enterprises. The main advantage of this kind of farming is that when running his business, the owner can enjoy the lowest percentage of taxation.

If you decide to produce vermicompost, biosoil, or produce any other fertilizers or soil mixtures on your plot, the state will offer you to pay taxes in full on this business activity.

Is private household plots your own business?

With the advent of a new socio-economic system in our country, the issue of employment of citizens is urgent. The percentage of unemployed has increased, and wages are regularly delayed at many enterprises. This doesn't bode well. Causes uncertainty about the future and depression.

By opening such a business, you employ your entire family. Provide her with the necessary products of the best quality. They will not contain any chemical additives. Eating good foods will make you and your loved ones feel great. There will be no need to run to clinics and doctors, or spend money on expensive medications.

How to open private household plots from scratch? To do this, you do not need to hire a lawyer, there is no need to register, register with the tax office, or submit quarterly reports to the tax office. No need for an accountant. You grow products that are in demand among the population. The state provides subsidies for this kind of business.

Targeted lending, assistance from the state

The state allocates financial assistance for the development of subsidiary farms, and banks issue special loans. True, banks are not very willing to issue loans to such farms. In order to find a suitable bank, you can use the services of a credit broker. Provided that the actions are clearly thought out, the services of a broker will more than pay for themselves.

If the need for loans has not disappeared, then you can independently inquire about various programs in banks using toll-free numbers. Bank consultants will be happy to answer all your questions and take notes from you. It is possible that the bank itself will offer a loan on terms that suit you.

You can take out a loan to purchase seeds for sowing, to purchase fuel and lubricants for your agricultural machines, to pay for the rent of necessary premises, to purchase young stock for breeding animals. Banks issue such loans for a period of up to three years.

To receive subsidies from the state, you need to collect the necessary documents. The entire list of documents is available at the local administration. The deadline for submitting applications for subsidies is set by the administration. The list of documents includes a certificate of calculation for receiving a subsidy.

Most often, such subsidies are issued to reimburse the costs of maintaining livestock. There must be at least four animals in your household by the time you submit your application. As well as reimbursement of expenses for the purchase of necessary agricultural equipment. The amount of subsidies is allocated based on the allocated funds in a given region within the framework of the social contract and is established by local authorities. Such assistance is provided once every three years. Such financial assistance is provided on the basis of a business plan and is confirmed by reports.

Conclusion

From this we can conclude that the organization of private household plots and the sale of products produced on it is beneficial for many citizens living in rural areas. The undoubted advantage is the lack of registration and preferential taxation.