en
Is a property owner eligible for a tax exemption or tax benefit if their spouse is a pensioner?
Is a property owner eligible for a tax exemption or tax benefit if their spouse is a pensioner?
I am a pensioner, but the house where I am registered and live is owned by my spouse. In this case, does the 30-manat property tax reduction apply to me, that is, to the house in which we live?
According to the State Tax Service under the Ministry of Economy, the taxpayer for property tax purposes is the individual who owns the residential property. Under Article 197.1.1 of the Tax Code, buildings owned privately by individuals, including detached residential houses, are subject to property tax.
Pursuant to Article 199.3 of the Tax Code, except where buildings are rented out or used for entrepreneurial or commercial activities, the amount of property tax payable by persons specified in Articles 102.1 and 102.2 of the Tax Code, as well as pensioners, conscripted military personnel, and their family members during the period of military service, is reduced by 30 manats.
In response to the inquiry, it was clarified that the 30-manat benefit granted to pensioners applies only to buildings owned by the pensioner. If the spouse who owns the property is not a pensioner, the property tax must be paid in full.
Legal basis: Articles 197 and 199.3 of the Tax Code.
I am a pensioner, but the house where I am registered and live is owned by my spouse. In this case, does the 30-manat property tax reduction apply to me, that is, to the house in which we live?
According to the State Tax Service under the Ministry of Economy, the taxpayer for property tax purposes is the individual who owns the residential property. Under Article 197.1.1 of the Tax Code, buildings owned privately by individuals, including detached residential houses, are subject to property tax.
Pursuant to Article 199.3 of the Tax Code, except where buildings are rented out or used for entrepreneurial or commercial activities, the amount of property tax payable by persons specified in Articles 102.1 and 102.2 of the Tax Code, as well as pensioners, conscripted military personnel, and their family members during the period of military service, is reduced by 30 manats.
In response to the inquiry, it was clarified that the 30-manat benefit granted to pensioners applies only to buildings owned by the pensioner. If the spouse who owns the property is not a pensioner, the property tax must be paid in full.
Legal basis: Articles 197 and 199.3 of the Tax Code.