Registration of the lease agreement. Documents for registration of the lease agreement

According to the agreement, the lessor gives certain person (the lessee) for a fee certain property for temporary use. Under civil law, if real estate is leased for a period of at least one year, then a mandatory registration of the lease agreement is carried out. In this case, the transaction will be considered concluded from the moment it is entered into the state register.

Registration procedure

We emphasize once again that lease agreements concluded for less than a year are not registered. But on the contracts, drawn up for a longer period, a record is made in the state register of rights. To conduct such a procedure, citizens should apply to the territorial reception of the Federal Registration Service (FRS).

In addition, the tax authorities will take into account the amounts transferred for the use of real estate, only after the state registration of the lease. However, in exceptional cases, employees of the tax inspection can accept the original receipt of acceptance of securities from the Federal Reserve on the registration of a lease agreement.

Date of contract conclusion

It should be noted that there are situations when the two sides decide to determine the date of the agreement. They agree on the time of transfer of property and money, decide that this date they can conclude a deal. However, such actions will not be entirely correct. This kind of agreement is consensual (that is, it will be regarded as a prisoner from the moment of reaching agreement between the parties and proper registration of the transaction). In other words, the date of its conclusion should be indicated on the same day as the registration of the lease.

Meanwhile, the term of the agreement can be determined by the lessor and the lessee independently. That is, a specific date when it ceases to be effective, both parties may point to their discretion.

Nuances on land plots

A special category of real estate is land. Here there are special features. At the moment registration of the lease of land is carried out by the Committee on Land Management and Land Resources, as well as its territorial divisions. If the bargain participants do not want to register, considering this requirement is completely unimportant, they can be fined for it.

Types of agreements to be registered

Registration will be required when concluding such types of contracts as:

• mortgage;
• Agreement on the assignment of claims or on the transfer of debt on transactions, which must be registered;
• Purchase and sale of an apartment house (part of it);
• Sale of the enterprise;
• The contract of rent;
• Rent of real estate (buildings, buildings, enterprises).

In some cases, other types of real estate transactions may be entered in the state register.

Types of registration

It is worth noting that the state registration of a lease is not the same as registration of authority for immovable property. For example, you do not need to register some real estate transactions, but the fact of the transfer of rights to the object to another person is registered necessarily. In some cases, the operations carried out with movable property must also be entered in the state register. For example, if the transferred objects have a socio-political value, etc.

The consequences of ignoring the registration

If the parties decide to skip such a procedure as registering a lease, the agreement will be deemed not to be concluded. In other words, such a transaction is simply devoid of legal force. The tenant and the lessor will not have any rights and duties with respect to each other. It will also be impossible to recover damages on the basis of such a transaction. If one party refuses to register the contract, the bona fide party to the transaction has the right to apply to the court with a request for the compulsory registration of the agreement and compensation for losses (if any). In short, delaying the registration procedure is not beneficial to either the tenant or the landlord. There are cases when the parties are a bit cunning and enter into a lease agreement not for a year, but, for example, for 11 months. After this period they can renew the contract for the same time and thus avoid the registration procedure. In principle, no one punishes you for this trick, but if you still made a deal for a year or more, then take care of its early registration.

Documents for registration of the lease agreement

Any of the participants in the transaction can initiate the entry of these agreements into the state register within 2 months. In addition, if any changes are subsequently made to the contract, then again it is necessary to apply to the FRS and re-register the lease agreement. If new conditions are not reflected in the state register, the agreement will act in the same form as it was before the relevant changes were made.

So, in order to register a lease agreement for a land plot or other object successfully, the lessor will need:

• Application for registration;
• A copy of the certificate of state registration of the right to the object that will be leased;
• Payment of state duty ;
• Original lease agreement (3 copies).

The lessee, in turn, submits such papers as:

• A notarized copy of the passport (for an individual) or a copy of the certificate (for legal entities);
• Copy of constituent documents (for enterprises and organizations);
• An information letter from the statistics bodies (copy).

Additional papers

In addition to the above documents, registration of a lease is impossible without:

• The cadastral passport of the premises. This technical document contains such data as the address of the building, its number of storeys, the footage and other necessary characteristics.
• Copies of the decision of the general meeting of participants or shareholders (if the joint-stock company acts as a participant in the contract).
• A notarized lease agreement (for registration of a sublease agreement).
• Order on appointment to the position of director or a copy of the contract concluded with him (for legal entities).
• Copies of the TIN assignment document.
• Extracts from the Unified State Register of Legal Entities (it will be valid for a month).

After the registration of the lease agreement for a non-residential premises or other facility will be made, the owner of the property also registers the rights that have arisen with the lessee. And only after all these operations can we say that the parties have fulfilled all the requirements of civil law.

State fee

The law does not impose an obligation to pay a state duty on a specific party to the transaction. This means that the parties themselves must decide who will handle the filing of registration documents, resolve other organizational issues and pay the state fee for entering data into the register. Meanwhile, to avoid any misunderstandings, lawyers advise to prescribe this point in the lease agreement. The state fee for the registration of the lease depends on the status of the participants in the transaction. So, individuals will have to pay 1 thousand rubles, but legal - as much as 15 thousand rubles. The same tariffs are set for changes in the lease agreement.

Questions about taxation

Registration of a lease agreement plays an important role for an entrepreneur. In particular, the amount of state duty must be indicated in the income declaration. In addition, if the agreement passes the procedure of state registration, then it is impossible to pay the rent in parts. Of course, in order to avoid the tax authorities and not to show a part of the income, the agreement can specify an understated cost of payment, and the remaining amount is to be obtained by agreement, but this action is rather risky. After all, the landlord can simply refuse to pay extra for the premises. And somehow punish him for this will not work, because from a legal point of view, he strictly fulfills all the requirements of the contract, and registration of the lease of the premises was carried out legally. And in that case you will have to insist on changing the item about payment, and this, again, is additional expenditure and complexity.

conclusions

If the registration of the lease agreement for non-residential premises is carried out by the lessor, the lessee must ensure that he does not delay with this procedure. If this person starts to evade registration, the owner of the real estate can apply for protection of his interests in the judicial authority. The tenants will have the same powers, if the responsibility for registration is assigned to the owner of the property. The state fee for the registration of the lease agreement must also be paid in a timely manner, since without it the procedure will not be carried out. It is also important to verify the tenant's authority, especially if it is a legal entity. Check its constituent documents, the order to appoint a director, a certificate from the tax authority, address, etc. The lessor will first need a document on the ownership of the premises, which is transferred for a period of more than one year, his cadastral passport, data on the owner.

If you clearly adhere to the framework of the law, then there should not be any problems with registration in principle. Usually the term of registration of the lease is 10 days. However, if the employees of the territorial registration service identify any inaccuracies in the papers or inaccurate data, the process can be significantly delayed for several months. Therefore, it is very important to double-check each document before submitting a lease for registration, if you find errors, then, if possible, fix them before filing for registration.