Imagine: you have decided to buy yourself a new laptop. But the old one still works, and therefore it's a pity to throw it away. But you can sell it — for example, through a site of free ads. Old sofas, appliances, even building materials left over from repairs — it's really possible to find a buyer for everything.
But when the amounts earned on used things become substantial, logical questions arise: what about taxes? What will happen if the state finds out about earnings — does it threaten with fines? Let's find the answers.
Certainly. You sell something that belongs to you and get paid. It's definitely an income. Even if your reward is Tax Code of the Russian Federation, Article 210 "Tax base" not bills, but, say, a basket of zucchini — that is, profit in kind, this also counts.
If a person sells an apartment, no one doubts that he receives income. Most people know that you have to pay tax from such a transaction. The rest of the property is the same. Money from the sale of a car, a smartphone, a mixer, a roll of wallpaper — everything is considered income. And in theory, it can be imposed personal income tax. But this is usually avoided.
If you have owned an item for more than three years, the income from its sale is exempt The Tax Code of the Russian Federation, Article 217 "Income not subject to taxation" from the tax. The exception is when it comes to real estate, where the term is extended to five years, if the housing is not the only one. But we are not talking about apartments.
Let's say you used your treadmill, phone, toaster for more than three years, and then sold it. Then you do not need to declare this profit and pay tax. If you just kept the thing in a box and didn't even unpack it, too. You can safely get rid of it for any money and without any fear.
It is ideal to have a document that confirms the date of purchase. However, in general, the tax service does not brutalize inspections, because there are negligible situations when a person has to pay the state for the sale of second-hand things. More on that later.
If you own a thing for less than three years, the income from its sale is taxed. But there is The Tax Code of the Russian Federation, Article 220 "Property tax deductions" two deductions:
The deduction option can be selected. For example, you bought a game console for 30 thousand rubles. A year later they decided to sell it. The dollar has grown relative to the ruble, and you offer it to the buyer for 35 thousand rubles. The receipt is on hand, and you can take advantage of the deduction in the amount of expenses. But the option with the amount of 250 thousand is more profitable. In the first case, you need to pay a tax of 5 thousand, in the second — you do not have to pay anything.
Previously, in order to do everything according to the law, it was necessary to declare income to the tax service — to file a declaration 3‑personal income tax . Now, if you sell things at a price below 250 thousand rubles, you don't need to do anything Federal Law No. 305‑FZ of July 2, 2021 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" . Moreover, this works even for several products if the total amount is below 250 thousand.
When you sell a used treasure for more, you need to provide a declaration by law. At the same time, you can use the first type of deduction and not pay tax if the purchase costs were higher than income.