Permanent rental. Daily business

Rent from the lessor, including variable

Lease relationships are very popular among business entities. By providing “free” property for rent, landlords use it to generate additional income, and tenants, in turn, for a certain fee, get the opportunity to use other people’s movable or immovable property.

In this article we will consider the issues of accounting for rent received by the landlord from the tenant.

In accordance with Article 614 of the Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation), the main responsibility of the tenant is the timely payment of rent for the use of the property in the amounts and terms stipulated by the lease agreement.

The rent is set as follows:

– payments determined in a fixed amount, made periodically or at a time;

– the established share of products, fruits or income received as a result of the use of leased property;

– provision by the tenant of certain services;

– transfer by the lessee to the lessor of the thing stipulated by the contract for ownership or lease;

– imposition on the lessee of the costs stipulated by the contract for improving the leased property.

The parties may provide in the lease agreement for a combination of these forms of rent or other forms of rent payment.

The most common type is to set the rent in the form of fixed payments made periodically or in a lump sum.

Several objects can be transferred under a lease agreement at once. In this case, the rent can be set both as a whole for all leased property, and for each object separately. In order to avoid further disagreements between the parties to the agreement, it is better to set the rent separately for each leased object.

Variable rent, established monthly, by agreement of the parties, in order to compensate for utility bills, in the author’s opinion, does not fully comply with the law. At the same time, from the point of view of the tax authorities, with such a rent, the lessor will be able to recognize only expenses for the purchase of fuel, water and energy of all types, spent on technological purposes, generation of all types of energy, heating of buildings, as well as expenses on transformation and transmission of energy consumed to them directly, without taking into account those consumed by tenants (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region dated November 13, 2006 No. 21-25-I/1372). In contrast to the tenant, who has the right to include in the expenses accepted for taxation of profits both the constant and variable components of the rent (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region dated November 13, 2006 No. 21-25-I/1372).

According to the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 No. 66 “Review of the practice of resolving disputes related to rent”, paragraph 11 of which explains that when applying paragraph 3 of Article 614 of the Civil Code of the Russian Federation, courts must proceed from the fact that within a year The terms of the contract providing for a fixed amount of rent or the procedure (mechanism) for calculating it must remain unchanged. The tenant contacted arbitration court with a claim against the lessor to invalidate the terms of the lease agreement providing for the quarterly increase by the lessor of the amount of rent by indexing it to take into account inflation, since this condition contradicts the imperative norm of paragraph 3 of Article 614 of the Civil Code of the Russian Federation, which establishes the possibility of changing the amount of rent no more than once per year year. But the court, albeit only in the case under consideration, found that determining the rental rate in an amount equivalent to a certain amount in foreign currency means establishing a mechanism for calculating it. This determination of the rent is intended to eliminate the adverse effects of inflation. A change in the foreign currency exchange rate does not mean a change in the amount of rent in accordance with paragraph 3 of Article 614 of the Civil Code of the Russian Federation. As a result, it turns out that in order to introduce a variable rent it is necessary to have a clear algorithm for calculating it, specified in the contract, otherwise it is easy to lose a court case.

The terms for payment of rent are determined by the contract. In this case, the parties can provide for any procedure for its payment: monthly, quarterly, once a year, by making an advance payment or with a deferred payment.

Paragraph 3 of Article 614 of the Civil Code of the Russian Federation stipulates that the rent may be changed by agreement of the parties within the time limits specified in the contract, but not more than once a year. At the same time, the amount of rent can either increase or decrease.

The tenant has the right to demand a reduction in rent in the event of:

– if, due to circumstances for which he is not responsible, the conditions of use provided for in the lease agreement or the condition of the property have significantly deteriorated;

– if the lessor violates the conditions for major repairs of the leased property;

– if the lessor did not warn the tenant about the rights of third parties to the property when concluding the lease agreement.

In the event of a significant violation by the tenant of the terms for payment of rent, the lessor has the right to demand from him early payment of rent within the period established by the lessor. In this case, the lessor has no right to demand early payment of rent for more than two consecutive terms (clause 5 of Article 614 of the Civil Code of the Russian Federation).

Rent in accounting.

The procedure for recording lease payments in the lessor's accounting depends on whether this activity is the main one or not.

In accordance with paragraph 5 of PBU 9/99 “Income of the Organization” (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On approval of the Accounting Regulations “Income of the Organization” PBU 9/99” (hereinafter referred to as PBU 9/99)) in organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenue is considered to be receipts the receipt of which is associated with this activity (rent).

Chart of Accounts for Accounting and Instructions for its Application (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for Financial Accounting economic activity organizations and instructions for its use") to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine financial result according to them, account 90 “Sales” is intended.

Revenue from the provision for a fee for temporary use (temporary possession and use) of its assets under a lease agreement (when this is the subject of the organization’s activities) is reflected in account 90 “Sales” subaccount 90-1 “Revenue”.

If the provision of assets for rent is not the main activity of the organization, then, according to paragraph 7 of PBU 9/99, receipts associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets are recognized as other income and are reflected in the credit of account 91- 1 “Other income”.

In this case, expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets are recognized as other (clause 11 PBU 10/99 “Organization expenses” (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval Accounting provisions “Expenses of the organization” PBU 10/99)).

In order to determine what type of activity to include operations for the transfer of property for rent, you must refer to paragraph 4 of PBU 9/99.

In accordance with this paragraph in accounting, the organization independently recognizes receipts as income from ordinary activities or other income, based on the requirements of PBU 9/99, the nature of its activities, the type of income and the conditions for their receipt.

In other words, the organization must independently decide what type of activity the operations of transferring property for rent belong to, and consolidate this in the accounting policies of the organization. This condition is determined by the Charter of the organization, where most often the leasing of property is provided as a type of activity; accordingly, the lessor recognizes the receipts as income from ordinary activities.

If the rent payment is reflected by the organization in accounting as income from ordinary activities, then the following entries are made in the accounting:

Debit of account 62 “Settlements with buyers and customers” Credit of account 90-1 “Revenue” - reflects the amount of rental payments to be received;

Debit of account 90-3 “Value added tax” Credit of account 68-2 “Calculations for value added tax” - reflects the amount of VAT payable to the budget;

Debit of account 51 “Settlement accounts” Credit of account 62 “Settlements with buyers and customers” – reflected cash received from the tenant.

Transferred in a single payment for the entire period of validity of the lease agreement, the rent is considered as an advance payment and is accounted for in account 62 “Settlements with buyers and customers” subaccount “Settlements for advance payment”.

If the rent is reflected in the lessor's accounting as part of other income, then the following entries are made in the accounting:

Debit of account 76 “Settlements with various debtors and creditors” subaccount “Settlements for rent” Credit of account 91-1 “Other income” - reflects the accrual of rent receivable;

Debit account 91-2 “Other expenses” Credit account 68-2 “Calculations for value added tax” – VAT is charged;

Debit of account 51 “Settlement accounts” Credit of account 76 “Settlements with various debtors and creditors” subaccount “Calculations for rent” – funds received from the tenant are reflected.

The one-time transferred amount of rent for an organization in which the transfer of assets for rent is not the main activity is taken into account in account 98 “Deferred income” subaccount 98-1 “Income received for deferred periods”.

Subaccount 98-1 “Income received for future periods” takes into account the movement of income received in the reporting period, but relating to future reporting periods.

The amount of income relating to future reporting periods is reflected in the credit of account 98 “Deferred income” in correspondence with the accounts for cash or settlements with debtors and creditors, and in the debit - the amount of income transferred to the corresponding accounts at the beginning of the reporting period, to to whom these incomes belong.

Analytical accounting in account 98-1 “Income received for future periods” is carried out for each type of income.

Rent is recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and in the presence of the conditions listed in paragraph 12 of PBU 9/99:

– the organization has the right to receive this revenue arising from a specific agreement or confirmed in another appropriate manner;

– the amount of revenue can be determined;

– there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization.

If at least one of the listed conditions is not met in relation to cash and other assets received by the organization in payment, then accounts payable, and not revenue, are recognized in the organization’s accounting.

Example.

The organization entered into an equipment rental agreement for a period of three months. The monthly rent is 17,700 rubles (including VAT - 2,700 rubles).

Rent in the amount of 53,100 rubles (including VAT - 8,100 rubles) was paid by the tenant immediately for the entire period of validity of the lease agreement.

The lessor organization uses the following subaccounts of the working chart of accounts:

62-1 “Calculations for rent”;

62-2 “Calculations for advance payment.”

The following entries were made in the accounting records of the lessor organization:

Debit 51 Credit 62-2 – 53,100 rubles – reflects the amount of advance payment for leased equipment;

Debit 62-2 Credit 68-2 – 8,100 rubles – VAT is charged on the amount of the advance payment (clause 1 of Article 167 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation));

Debit 62-2 Credit 98–45,000 rubles - the amount of prepayment is reflected in deferred income;

Debit 62-1 Credit 91-1 – 17,700 rubles – rent accrued for the reporting period;

Debit 91-2 Credit 68-2 – 2,700 rubles – VAT accrued on rent for the reporting period;

Debit 68-2 Credit 62-2 – 2,700 rubles – accepted for VAT deduction on the prepayment amount;

Debit 98 Credit 62-1 – 15,000 rubles – reflects the amount of rent previously included in deferred income.

The landlord must issue an invoice to the tenant for the amount of rent.

According to paragraph 3 of Article 168 of the Tax Code of the Russian Federation, an invoice is issued no later than five calendar days, counting from the date of provision of services.

Issuing invoices for the sale of services for the provision of property for rent is possible no earlier than the end of the tax period, at least the month in which the services were actually provided.

Rent in tax accounting.

Providing property for rent is the main activity of the organization.

According to Article 249 of the Tax Code of the Russian Federation, rent received from the tenant is classified as income from sales. The main types of activities are determined by the organization's Charter, where most often the rental of property is provided as a type of activity.

If an organization, for profit tax purposes, recognizes income and expenses using the accrual method, then income is recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (work, services) (clause 1 of Article 271 of the Tax Code RF).

For organizations that provide their property on a systematic basis for a fee for temporary use and (or) temporary possession and use of their property, the costs of such activities are associated with sales (subclause 1 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

If the lease agreement provides for an uneven schedule of rental payments, then, according to the latest clarifications of the Ministry of Finance of the Russian Federation, given in Letters dated April 17, 2009 No. 03-03-06/1/258, dated April 2, 2009 No. 03-03-06/1 /212, the taxpayer, on the basis of subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, must in such cases take into account rental payments in income, based on the amounts provided for in the payment schedule. A similar position is contained in the Resolution of the Federal Antimonopoly Service of the Ural District dated December 16, 2008 in case No. Ф09-9466/08-С3.

According to the author, an uneven payment schedule also occurs when rent is paid once over a long period of time, for example, once a year or every six months. At the same time, a one-time inclusion of such a fee in income is not entirely beneficial to the organization, since it will lead to a one-time payment of income tax or a larger advance payment. Therefore, it is more expedient to distribute such income across reporting periods. However, taking into account the position of the Ministry of Finance of the Russian Federation, such an approach may cause complaints from the tax authorities.

Let us note that earlier officials indicated that income in the form of rental payments is recognized in tax accounting taking into account the principle of uniform recognition of income and expenses, regardless of their actual payment. At the same time, monthly conclusion of acts of services rendered under a lease agreement is not required for the purposes of maintaining tax accounting of income in the form of lease payments. This position was set out in Letters of the Ministry of Finance of the Russian Federation dated April 17, 2007 No. 03-03-06/1/248, dated February 6, 2007 No. 03-03-06/1/59, dated November 10, 2006 No. 03-03 -04/1/752, Federal Tax Service of the Russian Federation for the city of Moscow dated September 22, 2008 No. 20–12/089128.

Providing property for rent is not the main activity of the organization.

In this case, income from leasing property is recognized as non-operating income (clause 4 of Article 250 of the Tax Code of the Russian Federation).

Subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation establishes that for non-operating income from leasing property, the date of receipt of income is the date of settlements in accordance with the terms of concluded agreements or presentation to the taxpayer of documents serving as the basis for making calculations, or the last day of the reporting (tax) ) period.

Expenses for the maintenance of property transferred under a lease agreement (including depreciation on this property) are included in non-operating expenses (subclause 1 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

Communal payments.

As noted above, in accordance with Article 614 of the Civil Code of the Russian Federation, rent can be set either in a fixed amount or in a “floating” amount, consisting of two parts - a fixed amount of rent and a variable component consisting of utility bills.

As a rule, all lease agreements, in one form or another, contain a condition that it is the tenant who bears the costs of paying utility bills. This raises the question: how is it most beneficial from a tax point of view for the parties to the agreement to document such a condition. And first of all, in this case we are talking about such a controversial tax as VAT.

In practice, there are different payment options for paying for electricity, gas, water supply, telephone communications and other utilities. Let's take a closer look at them.

1. Utilities are included in the rent.

The first method is used quite rarely. After all, tariffs for utility services are constantly growing, in addition, when concluding an agreement, the parties do not yet know to what extent utility services will actually be consumed by the tenant. Therefore, calculate in advance the size of the fixed rental payment, covering all the landlord's expenses for utilities during the execution of the contract is hardly possible. The parties do not have the right to change the amount of rent during the year; the prohibition on this is established by paragraph 3 of Article 614 of the Civil Code of the Russian Federation.

Therefore, usually in a lease agreement, the parties do not stipulate the amount of rent itself, but the methodology for calculating it, as a result of which a change during the year in the variable component of the rent does not mean a revision of the price of the lease agreement, because the mechanism for determining the amount of rent remains the same.

With a “floating” rent, all amounts received by the lessor from the tenant, including utility bills, are recognized as his income from leasing the property.

By virtue of Article 146 of the Tax Code of the Russian Federation, the lessor charges VAT on the entire amount of rent and pays it to the budget. An invoice is issued by the landlord to the tenant for the entire amount of the rent (including the amount of utility bills), and “utilities” is not highlighted as a separate line.

The landlord, who has received invoices from utility companies in his name, has the right to deduct the VAT indicated in their invoices in full. After all, if utility payments received from the tenant are included in his income, then he has the right to recognize the utilities consumed by the tenant as his expenses. The same procedure for assessing VAT was explained by officials in Letter of the Federal Tax Service of the Russian Federation dated February 4, 2010 No. ШС-22-3/86@. A similar opinion is shared by the arbitrators in the Resolution of the FAS North Caucasus District dated December 21, 2009 in case No. A63-8994/2004-C4-9, dated June 11, 2009 in case No. A53-18515/2008-C5-27, FAS Central district dated May 29, 2009 in case No. A23-3029/2008A-14-202, FAS North-Western District dated January 10, 2007 in case No. A05-7971/2006-13, dated July 4, 2007 in case No. A56- 38904/2006.

A tenant who has received from the lessor an invoice for rental services (for the entire amount, including utility bills) in the general manner, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation, has the right to deduct the amount of VAT indicated in the lessor's invoice. Judges share a similar opinion; as an example, we can cite the Resolution of the Federal Antimonopoly Service of the North-Western District dated December 27, 2010 in case No. A56-7049/2010, the Resolution of the FAS Moscow District dated August 26, 2008 in case No. KA-A40/7882-08 , Resolution of the Federal Antimonopoly Service of the North Caucasus District dated June 26, 2008 in case No. F08-3507/2008 and others.

2. Utilities are paid separately from the rent.

If utility bills are not included in the rent, then the safest option for reimbursing the landlord’s utility costs is to conclude a lease agreement with elements of a mediation agreement. That is, the lease agreement stipulates in advance that the lessor, as an intermediary, acting on his own behalf, but in the interests of the tenant, purchases utilities for him.

In addition, as an option, a separate mediation agreement may be concluded. Do not forget that the services of an intermediary are paid, therefore, the mixed lease agreement must provide for the intermediary’s remuneration, or a separate intermediary agreement must provide for payment for the services of the landlord providing intermediary services for the tenant.

Moreover, since utility companies expose their documents in the name of the property owner, the options for an intermediary agreement concluded between the landlord and the tenant can be either a commission agreement or an agency agreement, in which the agent acts on his own behalf, but in the interests of the principal.

In this case, the landlord will issue two invoices in the name of the tenant: one in his own name for rental services, the second in his own name for utilities. Moreover, the invoice issued to the tenant for utility services is issued by the lessor on the basis of the data of the invoice issued by the utility service provider in the name of the lessor himself. This invoice is not entered into the lessor's purchase book, but is filed in the journal of received invoices. It is precisely this procedure for issuing invoices by VAT taxpayers and participants in intermediary agreements that is provided for by the Rules for maintaining logs of received and issued invoices, purchase books and sales books for value added tax calculations, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914 .

With such a scheme for reimbursement of utility costs, the amount received from the tenant in reimbursement of utility services is not the income of the landlord. The received amounts are taken into account in the lessor's accounting as separate business transactions.

In accordance with subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, income in the form of property (including cash) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement is not taken into account. agency agreement or other similar agreement, as well as for reimbursement of costs incurred by the commission agent, agent and (or) other attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) ) another attorney in accordance with the terms of the concluded agreements. This income does not include commissions, agency or other similar remuneration, which becomes income from ordinary activities.

When re-presenting utilities, the lessor is relieved of the risks associated with income tax and VAT, as well as those associated with the possible recognition of the transaction as void in accordance with Articles 166–181 of the Civil Code of the Russian Federation, as well as the risks of criminal liability arising under Article 171 of the Criminal Code Russian Federation “Illegal entrepreneurship” (in terms of over-provision of communication services).

However, with this scheme, the lessor, in addition to the obligation to charge VAT on the amount of rent, has the obligation to charge tax on the amount of his intermediary remuneration.

This text is an introductory fragment. From the book All about the simplified taxation system (simplified taxation system) author Terekhin R.S.

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The monthly rent for the use of the Premises and adjacent Areas and Parking Spaces (hereinafter referred to as the “Rent”) consists of:

Constant or fixed part of the rent

  1. The fixed part of the rent is the sum of money charged for renting the Premises and including VAT 18%. The Fixed portion of the rent is calculated at the following rates per square meter of rented Premises:
    • ___.00 rubles per month per square meter of rented area of ​​Warehouse Premises, including VAT;___.00 rubles per month per square meter of rented area of ​​Office and Amenity Premises, including VAT;
    • ___.00 rubles per month per square meter of rented area of ​​Office Premises, including VAT. The cost of the Fixed part of the rent includes the Services specified in the List of Services (Appendix No. 5). The cost of the Fixed part of the rent includes the use of the Property by the Tenant.

Variable part of the rent

The variable part of the rent includes (consumption limits are set in Appendix No. 6 - the amount of expenses for consumed electricity, calculated at the tariffs established by the organizations providing the relevant services in accordance with meter readings (the amount of electricity provided, kW); - the amount of expenses for water consumption and sewerage, the calculation of which is carried out according to tariffs established by the organizations supplying the relevant services in accordance with the readings of metering devices or in accordance with the calculation of consumption rates agreed upon by the parties. - the amount of expenses for telephony and Internet traffic, the calculation of which is made on the basis of tariffs, established in Appendix No. 6. Fees for the use of Parking Spaces. The Fee is calculated at the following rates: 7500.0 rubles per month, (not subject to VAT), for one Parking Space for trucks; 1500.0 rubles per month, (not subject to VAT) VAT) for one Parking Space for passenger vehicles.

Changing the rent in the lease agreement

The Lessor reserves the right to change the cost per square meter of the rented Premises on its own initiative, but not more than 1 (One) time per year from the Start Date of the lease and no more than 5% of the previous cost per square meter of the rented Premises, with prior notice to the Tenant not in less than 1 (one) month. In this case, the parties sign an additional agreement to this agreement. The lessor has the right to unilaterally increase the rate of the variable part of the rent depending on changes in the tariffs of organizations providing the relevant services. In this case, the Lessor attaches to the written notice of changes in the cost of utilities and operating services sent to the Tenant the relevant documents confirming the fact of changes in tariffs or cost of services.

We accept lease agreements for expert evaluation. We are engaged in drafting complex contracts.

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    The average yield from long-term rental of an apartment in Moscow in the first half of 2016 was 5.5%, according to a study prepared by specialists from the Cyan company. In other words, you can pay for an apartment in the capital by renting it out in just over 18 years. However, for different regions the period differs significantly.

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    This effect is due to the fact that as you move away from the city center, rental rates do not decrease as much as the cost per square meter, explains Cian.

    The study is based on an analysis of over 1 million advertisements for the sale and rental of housing in Moscow, posted on the cian.ru portal in 2012-2016. At the same time, rental rates and housing costs were discounted taking into account the dynamics of prices and rental rates.

    The Miel-Arenda company provides approximately the same figures as Cian, although without division by region: the capitalization rate for economy-class apartments in the capital ranges from 4 to 7% per annum.

    One-room apartments are more popular

    Behind Last year The popularity of renting one-room apartments has increased. “Their share in the demand structure increased by 3 percentage points over the year. and amounted to 58%, notes CEO portal Domofond.ru Eric Segerborg. — At the same time, the number of contact requests for advertisements about offers for rent of two-room and three-room apartments, on the contrary, became lower by 1 percentage point. - 34% and 7% respectively.” The average rental rate also decreased over the past year in all housing segments by 3%. You can rent a one-room apartment in Moscow for an average of 30.8 thousand rubles, a two-room apartment for 43.3 thousand rubles.

    Rentier rule

    Cian’s data confirms the so-called golden rule of the rentier, says Sergei Shloma, director of the secondary market department at Inkom-Real Estate: “The smaller the living space, the cheaper it is, the more income it brings. From this point of view, purchasing luxury real estate for rent is a unique pleasure: the profitability of elite real estate is minimal compared to standard housing.”

    The yield from leasing luxury real estate varies between 1-4% of the initial investment amount, depending on the cost per square meter, decoration, equipment and furniture, estimates Yulia Kovaleva, director of the urban real estate rental department of Kalinka Group. Distance from the center also often benefits rentiers. “In our database there is an apartment in Butikovsky, 5, in the Ostozhenka area, which is rented for $10 thousand per month,” Kovaleva gives an example. “At the same time, the owner recently rented out a relatively cheap apartment on Taras Shevchenko embankment, 1/2, for $15 thousand.”

    More democratic options are not only more profitable, but also faster. For example, economy-class apartments are now sold out within a few days on average, but last year just a few hours were enough, estimates Oksana Polyakova, deputy director of the apartment rental department at Inkom-Real Estate. “Today people choose comfort and business class apartments in about two weeks from seven to ten options,” she continues. “Last year we looked at three or four apartments for no more than four days.” Elite apartments can be on display for as long as desired until the owner decides to adequately reduce the rental rate.

    If we take the statistics on average for the area, then Cian’s conclusions are logical - cheaper areas bring greater profitability, agrees Anna Moiseeva, general director of the Home Staging real estate agency. On the other hand, profitability always depends not only on the area, but also on the specific apartment. There are several signs of a liquid object, the expert lists: small footage, low price, proximity to the metro and the center. “It is important to always remember that at some point the apartment that is currently being rented will still have to be sold,” Moiseeva notes. “And then factors that are beneficial to the rentier will make it less liquid for the seller.”

    Buy closer to the center

    “The duration of exposure of apartments for sale, of course, depends on the quality of the apartment itself: the adequacy of its price, house and floor,” notes Anna Moiseeva, general director of the Home Staging real estate agency. “But in general, an apartment in a more prestigious area can be on display for about two to three months, versus six months or more for less marketable apartments in remote areas.”

    The fact that real estate located closer to the center sells better is evidenced by Rosreestr data. For example, in the first half of 2016, almost 15% fewer transactions involving the transfer of rights to residential premises were registered in the Moscow region than during the same period in 2015: 294.7 thousand and 345.4 thousand transactions, respectively. These statistics mainly describe transactions in the secondary housing market.

    Demand for new buildings is also decreasing. From January to June 2016, the number of agreements for participation in shared housing construction (DDU) in the Moscow region decreased by 4%, to 41.3 thousand.

    In Moscow, on the contrary, transactions with both new and secondary real estate began to be concluded more often. The total volume of transactions with the transfer of ownership of housing increased by 10.8%, to 62.7 thousand.

    The popularity of Moscow was influenced by the fact that over the past year and a half, Moscow developers have brought to the market a record volume of new projects that can compete in price with the Moscow region, explains Tatyana Kalyuzhnova, head of IRN-Consulting. Discounts also played a role. “In about 30% of projects, with 100% payment, you can get a 5-10% discount,” notes Kalyuzhnova.

    Average price of 1 sq. m in new buildings in Moscow (in the area from the Third Transport Ring to the Moscow Ring Road), according to IRN, today amounts to 172.3 thousand rubles. In the Moscow region at the end of June it amounted to 85.4 thousand rubles. for 1 sq. m, according to a study by the Miel-Novostroiki company. But when looking at specific offers, the benefits of buying an apartment in Moscow become more clear. For example, in mid-June the Zheldoripoteka company brought to the market a new residential complex "Atmosphere" in the Lyublino South-Eastern area administrative district. At the stage of preparing the site for construction work, the cost of one- and three-room apartments with an area of ​​34.9-76.9 square meters. m is 4.1-11.1 million rubles, or 115-145 thousand rubles. for 1 sq. m.

    For one “square” in the Opalikha O3 residential complex, located in the Moscow region, 13 km from the Moscow Ring Road, you will have to pay an average of 124 thousand rubles, and the price of apartments, according to the developer’s website, is estimated from 2.4 million to 6.86 million rub. (for a one- and three-room apartment, respectively).

    Even the most profitable investments in the long-term rental market are significantly inferior in profitability to traditional bank deposits. According to the Central Bank, the basic level of return on ruble deposits for more than one year in July was 10.7% per annum.

    Where can I rent commercial non-residential premises or a warehouse? How to rent retail space for a store? How to rent out commercial real estate correctly?

    Hello to everyone who has visited the website of the popular online magazine “HeatherBeaver”! We have an expert with you - Denis Kuderin.

    The topic of today's conversation is commercial real estate rental. The article will be useful to businessmen, owners non-residential premises and to all those who are interested in current financial issues.

    At the end of the article you will find an overview of the most reliable Russian real estate companies that provide intermediary services in leasing commercial properties.

    So let's begin!

    1. Why rent commercial real estate?

    Successful business activity largely depends on the well-chosen premises for doing business. This is especially true for trade and the service sector. A cozy, well-equipped store in a busy part of the city attracts customers in itself.

    The same can be said about offices. Every self-respecting company should have good premises for work and receiving visitors. Even if you sell goods through an online store, you need a place to complete and issue orders, as well as solutions controversial issues with buyers.

    Not every businessman, especially a beginner, can afford to purchase non-residential premises. In such cases, renting commercial real estate comes to the rescue.

    We list all the advantages of renting:

    • relatively low financial costs;
    • a simpler documentation procedure compared to purchasing;
    • the ability to change the landlord and move to another building at any time;
    • a large selection of real estate, especially in big cities.

    The reverse process - renting out premises - also has many advantages. First of all, it is a reliable source of passive income. Acquisition of ownership of commercial space (retail, office, industrial and others) – good option investing funds.

    As long as private business exists, its representatives will constantly need premises to conduct business, which means that property owners will have a stable profit without much labor.

    Finding suitable premises for a business is a troublesome undertaking. The fastest and most reliable way to find an object is to use the services of professional intermediaries.

    There is a detailed article on our website about how modern ones work.

    2. How to rent commercial real estate - 5 useful tips

    When renting commercial properties, you need to be as careful as possible in choosing them. The parameters and functional characteristics of the premises determine how soon you can start a business activity, and whether the object will fully meet the goals of your business.

    First, decide how you will look for suitable premises - on your own or with the help of an agency. The first method assumes the presence of an unlimited supply of free time and is associated with various risks. The second option is safer and more reliable.

    You will find additional information on the topic of working with intermediaries in the article “”.

    Expert advice will help you avoid common tenant mistakes.

    Tip 1. Carefully study the hood and ventilation systems

    You or your employees will be working in the room, so the presence of working ventilation systems is the most important point. The lack of powerful and autonomous ventilation in a building is a real obstacle to the normal operation of a cafe, restaurant, or grocery store.

    Food products must be stored in appropriate conditions, and visitors and sellers should not be disturbed by foreign odors. Furthermore, sanitary services simply will not allow you to use the facility as a catering establishment or grocery store if it only has general building ventilation.

    Tip 2: Focus on loading and unloading areas

    A convenient area for loading and unloading goods is another key point for owners of cafes, restaurants, canteens and shops.

    It is important that the area where loading and unloading operations will be carried out does not overlook the courtyard of a residential building or the roadway. If you disturb residents or motorists, you will be tormented with complaints.

    The issue of adequate power supply is especially relevant for tenants whose business involves the use of energy-consuming equipment - refrigerators, electric ovens, machine tools, etc.

    Make sure that the electrical cables in the room are capacious enough to fully meet the needs of the enterprise.

    Tip 4. Read the terms of the contract carefully

    Before signing your signature on the lease agreement, carefully read the terms and conditions under which you are entering into a deal.

    The contract must contain the following points:

    • rental terms, cost and method of payment;
    • if the premises are rented with equipment, then an inventory of the property must be drawn up;
    • liability of the parties for violation of the contract;
    • terms of termination of the agreement.

    Expenses for utility bills, garbage removal, maintenance of fire protection systems and burglar alarm is usually assumed by the tenant. However, the landlord pays for major repairs, if necessary, including replacement of plumbing communications and electrical wiring if they fail.

    Discuss in advance with the landlord the issue of property insurance - whether such an agreement will be drawn up, and if not, decide who will pay for losses in the event of unforeseen situations.

    It is imperative to check the owner’s title documents – the purchase and sale agreement, an extract from the State Register on the right of ownership.

    Make sure that the premises actually belong to the person who is renting it to you. Otherwise, one day the real owner of the object will appear with the appropriate powers. It is also important that the premises are not mortgaged, have not been seized for debts, or have other encumbrances.

    A person who is far from the intricacies of housing law should take advantage of professional help when renting or purchasing non-residential premises. For example, you can clarify for yourself all the unclear points on the Pravoved website, a resource where specialists from all areas of jurisprudence work.

    You can ask your question even without registering, right on the main page. You will receive a legally correct and competent answer in just a few minutes, and completely free of charge. If your problem requires in-depth study, you will need to pay for the services of professionals, but you have the right to set the amount of the fee yourself.

    Step 2. Determine the amount of rent

    To find out optimal price rent, use one of two options. The first is to personally review your city’s databases and determine the approximate price range for renting similar premises. Second, delegate this task to a realtor.

    By the way, in addition to real estate agencies, private brokers provide intermediary services. They typically charge 25-50% less for their work than companies. However, private specialists working with non-residential real estate, even major cities– units.

    5. If you rent out commercial real estate - 3 main risks for the landlord

    Every landlord is concerned about the condition of his property and wants to make a profit from rent, not losses.

    We will list the main risks for commercial property owners and show you how to avoid them.

    Risk 1. Use of the premises for other purposes

    Each well-drafted lease agreement specifies for what purpose and how the leased premises will be used. This also applies to equipment that you rent out along with your rental.

    If the tenant promised to use the premises as a warehouse, but installed a retail store in it, you have the right to fine him or terminate the agreement without returning the rental price.

    Risk 2. Damage or loss of property

    You handed over the facility and equipment to what you thought was a respectable citizen, but he, to use diplomatic language, did not live up to your expectations. Namely, he brought the premises to a state of ruin, broke the equipment, unscrewed the light bulbs and generally behaved like a pig.

    In such cases, the owner has the right to demand compensation for damage in full. Moreover, not only repair costs must be reimbursed, but also the market value of the damaged equipment.

    Liability is not provided if the object and property were damaged as a result of unforeseen circumstances - for example, a fire or flood.

    Risk 3. Tenant’s refusal to pay monthly rent

    Sloppy payers should be punished with rubles. However, this is possible, again, if the lease agreement is drawn up according to all the rules. That is, the document must clearly stipulate the terms and amount of monthly payments.

    6. If you rent commercial real estate - 3 main risks for the tenant

    The tenant may also suffer as a result of illegal or unauthorized actions of the landlord.

    Risk 1. Renting premises to which the “lessor” has no legal rights

    If the premises are rented to you by a person who does not have the legal rights of the owner to the property, the contract will be considered invalid. To avoid this, require the presentation of title documents.

    You can independently obtain an extract from Rosreestr by contacting the Multifunctional Center. The service is paid, but you will reliably know “who’s boss.”

    Risk 2. Changing the locks on the premises immediately after making an advance payment

    Yes, such situations still occur in nature. You sign an agreement, make an advance payment, receive the keys from hand to hand, and when you want to move into the premises with your property, it turns out that the locks have been changed, and there is no trace of the “owners”.

    There is only one way out in such a situation - to contact the police and initiate a criminal case on the fact of fraud.

    Risk 3. Sublease

    The best way to explain this is with a simple example.

    Example

    The tenant Andrey, an aspiring entrepreneur, rented space for a store for a year, paying six months in advance. At the same time, the businessman did not check the title documents, relying on the honesty of the lessor.

    After a month of successful trading, the real owner showed up in the store with a full set of original documents. He politely asked the tenant to move out of the occupied space. Andrey tried to find a subtenant in order to at least get his money paid in advance back, but the enterprising intermediary never responded to either calls or SMS.

    Bottom line: Deal directly with the owner. At the very least, he should be aware of all the manipulations that occur with his property.

    7. Professional assistance for tenants and landlords - review of TOP-3 real estate agencies

    Finding a qualified intermediary is a difficult task. To help readers, we have compiled a review of the most reliable companies Russia, working with commercial real estate.

    1) Agency.net

    Real estate management agency. Will help landlords and tenants rent and rent: office, retail space, workshop, warehouse, mansion and any other commercial real estate. The company employs only experienced and qualified lawyers and realtors.

    A significant advantage of the company is its professional approach, the presence of a detailed website, and the development of an individual strategy for each client of the office. There are no real estate services that the company’s specialists cannot provide to users.

    Commercial real estate in Moscow and the region is the main specialization of the company. Respect has been operating on the market since 2004. The agency's initial goal was to provide clients with the widest range of services related to the rental, purchase and sale of real estate.

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