What is the tax on a trailer for a car?

Transport tax on trailers and semi-trailers

Transport tax is a mandatory measure for every vehicle owner.

Immediately after obtaining ownership of the vehicle, the obligation to pay tax also appears.

The procedure and terms of payment, its amount, tax breaks, as well as reporting forms are entrusted to be established by the regional authorities of the constituent entities of the Russian Federation.

Along with this, many car owners are interested in the question: is there a tax on a trailer for a passenger car in 2019?

General information

A trailer is a vehicle that does not have an engine; it is intended to be driven as part of a vehicle equipped with an engine to transport additional cargo or luggage.

This term also applies to trailers and semi-trailers (Chapter 1 of the Russian Traffic Regulations). According to their intended use, trailers for passenger cars are divided into cargo trailers, specialized trailers for transporting various equipment, and caravan trailers.

Trailers for passenger cars are divided into two categories based on load capacity:

The first O1 is trailers with a maximum possible weight of up to 750 kg.
The second O2 is trailers, the maximum possible weight of which is more than 750 kg, but does not reach 3500 kg.

The main structural elements of a trailer: body, frame, drawbar and suspension . A tongue is an I-shaped (or A-shaped) horizontal arm that mounts to the front of the trailer frame.

It includes a hitch assembly for attaching to the vehicle's towbar, safety cables, and some trailer models are additionally equipped with a folding or wheeled stand.

A trailer can have one or two or more axles . For passenger car trailers, the following types of suspensions are used: spring dependent, lever-spring independent, torsion bar independent, rubber-harness independent, spring dependent.

Passenger car trailers can also be equipped with a braking system, and some models with parking and emergency brakes.

To drive a vehicle equipped with a trailer, you must have a license with category “B” (according to current legislation), if the maximum weight of the loaded trailer does not exceed 750 kg, or if the maximum weight of the trailer and vehicle does not exceed the weight of 3,500 kg.

In the case where a trailer weighs more than 750 kg or a car with a trailer exceeds the weight of 3500 kg, to drive such a vehicle combination you must have a license with an open category “E”.

As for the tow hitch, or in everyday life - a tow bar, then, technically, any car can be equipped with it.

Therefore, if your car does not have a tow hitch, then in order to use a trailer, you need to retrofit the car by installing a tow bar, and also install additional electrical wiring for the required lighting devices (brake lights, side lights, turn signals) of the trailer.

Tax element

Vehicles that are subject to transport tax include the following:

motor vehicles - motorcycles, cars, scooters, snowmobiles, buses, other self-propelled mechanisms and pneumatic or tracked vehicles;
air vehicles - helicopters, airplanes and others.
water vehicles - yachts, jet skis, boats, motor ships, motor boats.

Some types of transport, as well as certain categories of citizens, are exempt from paying transport tax.

In particular, the following are exempt from transport tax:

rowing, motor boats with power up to 5 horsepower;
passenger cars for disabled people;
combines, tractors, and other special vehicles used by agricultural producers;
vehicles that are wanted as a result of theft or theft;
some others.

This leads to a logical and logical question: is there a trailer tax for a passenger car?

There is no transport tax on trailers and semi-trailers for passenger cars in 2019, since they are not currently included in the list of land vehicles that the state has classified as taxable.

Therefore, to the question: how much does the trailer tax cost, you can safely answer - it’s free.

The cargo in the trailer should not protrude beyond its rear dimensions by more than 2 meters, and its width should not exceed 2.55 meters . The height of the trailer and its cargo must be within 4 meters of the road surface.

In this case, a load protruding beyond the dimensions of a car or other vehicle from the rear and front by more than 1 meter (or from the side by more than 0.4 meters from the outer edge) must be marked with the identification sign “Large cargo”.

In addition, if there is insufficient visibility or in the dark, a white flashlight or reflector should be attached to the front, and a red flashlight or reflector to the back.

According to the law, it is prohibited to transport people in a trailer (also in a caravan trailer) . The transportation of explosive and flammable substances is also prohibited. Such items include a canister of gasoline, as well as a household gas cylinder.

Of course, it is worth recognizing that almost everyone carries them, and traffic police inspectors have no complaints about this. But if the entire fuel and lubricants warehouse is found in the trailer, the inspector can legally detain you.

In addition, according to the requirements of the Russian Federation Traffic Regulations, the load should not interfere with control, limit visibility, disrupt the stability of the vehicle, cover external reflectors and lighting devices, identification and registration marks, and also not interfere with the view of hand signals.

The cargo must not generate dust, create noise, or pollute the road or the environment. If all motorists in the country strictly adhered to these simple rules, it seems that the situation on the roads would be much less tense.

In this article we found out the answer to the question: is transport tax charged on trailers? To the delight of many motorists, no!

We also discussed some requirements of the Russian Traffic Regulations on the use of trailers, which are designed to protect road traffic.

Do I need to pay transport tax for a trailer?

For many car owners, paying transport tax is an integral part of the list of mandatory payments. The rule applies to vehicles, which are usually understood as cars and trucks. What to do when it comes to trailers. Does this type of equipment qualify as a means of transportation and is it subject to taxes? This question remains open for most drivers.

General information

Almost all vehicle owners make contributions to the state budget. The exception is those types of vehicles that are exempt from fees due to legal regulations. If payments are not made on time, the owner of the vehicle will be held administratively liable and will be subject to penalties in the form of fines.

To find out whether you need to pay a transport tax on trailers, you should understand what this type of equipment is and what the law says about it.

If you look at it, this type of vehicle cannot be an independent object intended for transporting various goods and citizens. It acts as an auxiliary equipment that moves at the expense of the main mode of transport.

The general procedures provided for by law also apply to trailers:

registration with the traffic inspectorate;
passing a technical inspection;
registration and conclusion of an insurance policy.

The first point is mandatory, as it applies to all transport mechanisms.

Despite the fact that trailers and vehicles have common features in terms of accounting and registration, transport tax is not subject to payment.

Tax element

Tax legislation provides a clear list of objects subject to taxation. If you refer to Article 358 of the Tax Code of the Russian Federation, you can see a complete list of vehicles for which car owners are required to pay taxes.

To understand whether a trailer is a taxable element, you need to understand what is meant by this term.

A trailer is a type of movable property that cannot be driven by an individual and cannot be moved independently due to the lack of mechanical parts.

Legislative acts do not regulate the need to register such funds for tax purposes, since their movement without a car is not possible.

The only tax from which car owners are not exempt is from the sale of trailers. But even here there is an exception. If the trailer has been owned for more than 3 years and the sale price does not exceed 250,000 rubles, you will not need to pay tax.

Despite the fact that the object in question is not subject to taxation, there are cases when car owners receive notifications to pay tax in relation to such devices.

If you receive such a notification, you should not ignore it. Without delaying the notification, you should contact the territorial office of the tax service. You must have an identification card with you, documents on ownership and registration, which will show that the vehicle included in the tax base belongs to the category of trailers. You should not make a payment just because you received a notification. If you pay the tax and then file a complaint, it will be difficult to get the money paid back. You will have to submit an application (possibly more than once) to prove that the payment was made in error.

For convenience, you can contact the tax office online:

on the official website of the Federal Tax Service, select the “Citizens’ Appeal” form;
through the taxpayer’s personal account you need to go to the life situations section;
in the window that opens, a description of the incoming tax on the trailer is described (it is better to indicate as much information as possible - notification number, date of receipt, personal data of the taxpayer, etc.).

It is important to make reference to Article 358 of the Tax Code of the Russian Federation and emphasize that transport tax is not charged on the trailer. The response to the application must be received within 30 days.

If, even after sending the request, the tax office continues to send notifications, you should contact your superior management with a complaint. The last resort would be to go to court.

Questions and answers

Many car owners who have this type of vehicle at their disposal are interested in a number of questions to which the answers should be considered.

Is trailer registration required?

This rule is mandatory. Registration is carried out at the place of residence of the owner. The procedure must be completed within no more than 5 days from the date of purchase or deregistration. When selling a trailer, a title is prepared for it and a written document is issued.

Does a trailer need to undergo technical inspection?

Completing this procedure is mandatory for this type of equipment. A technical inspection is carried out every two years. This rule applies if less than 5 years have passed since the release of the trailer.

Trailer insurance – is it necessary?

No insurance procedure is required. This rule applies only to passenger vehicles. The main thing is that the total weight of the product does not exceed 3,500 kg. If an excess occurs, the obligation to issue compulsory motor liability insurance arises.

Do I need to pay transport tax and property tax on a car trailer?

The organization is currently purchasing a trailer for its existing passenger car for 180 thousand rubles. The organization is registered in the Moscow region, and the trailer will be registered with the traffic police there. Does the organization need to pay transport tax and property tax for the trailer and file the corresponding tax returns?

Having considered the issue, we came to the following conclusion:

1. The organization is not obliged to pay transport tax and include the trailer in question in the transport tax return.

2. In the Moscow region, the tax rate for movable property registered as fixed assets from January 1, 2013 was set at 0% in 2018-2020. Consequently, corporate property tax is not charged on the cost of the trailer in 2018-2020.

However, the trailer must be indicated in the tax return as part of the exempt property.

Rationale for the conclusion:

When considering the issue, we will proceed from the fact that the car trailer will be accepted by the Organization for registration as an object of fixed assets.

Transport tax

According to paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, non-self-propelled trailers are not subject to transport tax.

Clause 12 of the Methodological Recommendations for the Application of Chapter 28 “Transport Tax” of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia of 04/09/2003 N BG-3-21/177, confirms that non-self-propelled ground transport, including trailers and semi-trailers, not subject to transport tax. The fact that automobile trailers are not subject to transport tax is also stated in the letter of the Ministry of Finance of Russia dated February 16, 2011 N 03-05-05-04/03.

Thus, there is no need to pay transport tax on a car trailer.

The Organization is required to submit a transport tax return to the tax authority, since it is clear from the question that at least one car is registered to the Organization. However, you should not include a car trailer on your tax return.

Organizational property tax

The property tax of organizations is a regional tax, established by Chapter 30 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation and from the moment of entry into force is obligatory for payment in the territory of the corresponding constituent entity of the Russian Federation (clause 1 of Article 372 Tax Code of the Russian Federation). By virtue of paragraph 2 of Art. 372 of the Tax Code of the Russian Federation, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by Chapter 30 of the Tax Code of the Russian Federation, the procedure and terms for paying property taxes. The laws of the constituent entities of the Russian Federation may also provide for tax benefits and the grounds for their use by taxpayers.

According to paragraph 1 of Art. 374 of the Tax Code of the Russian Federation, the objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as fixed assets funds (OS) in the manner established for accounting, unless otherwise provided by Art. 378, 378.1 and 378.2 of the Tax Code of the Russian Federation. Clause 4 of Art. 374 of the Tax Code of the Russian Federation provides for types of property (objects) that are not recognized as objects of taxation. In particular, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation) are not recognized as objects of taxation.

Article 381 of the Tax Code of the Russian Federation provides for tax benefits. So, on the basis of clause 25 of Art. 381 of the Tax Code of the Russian Federation are exempt from taxation on the property of an organization in relation to movable property registered as fixed assets from January 1, 2013, with the exception of movable property objects registered as a result of:

reorganization or liquidation of legal entities;

transfer, including acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation are interdependent.

By virtue of paragraph 1 of Art. 381.1 of the Tax Code of the Russian Federation, which entered into force on January 1, 2017 (clause 58, article 2, part 5, article 13 of the Federal Law of November 30, 2016 N 401-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation"), from January 1, 2018, the tax benefit specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, is applied on the territory of a constituent entity of the Russian Federation if the corresponding law of the constituent entity of the Russian Federation is adopted.

At the same time, the law of the subject of the Russian Federation in relation to the property specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of a constituent entity of the Russian Federation as innovative high-performance equipment, additional tax benefits may be established up to the complete exemption of such property from taxation (clause 2 of Article 381.1 of the Tax Code of the Russian Federation ). It must be taken into account that, by virtue of clause 3.3 of Art. 380 of the Tax Code of the Russian Federation, tax rates determined by the laws of the constituent entities of the Russian Federation in relation to the property specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, not exempt from taxation in accordance with Art. 381.1 of the Tax Code of the Russian Federation cannot exceed 1.1% in 2018 (see also letter of the Ministry of Finance of Russia dated January 15, 2018 N 03-05-05-01/1199).

In other words, the benefit provided for in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation for movable property, from 01/01/2018 is applied exclusively by decision of regional authorities.

Please note that this innovation is not relevant for fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets included in depreciation groups. They are still not recognized as objects of taxation on the basis of paragraphs. 8 clause 4 art. 374 Tax Code of the Russian Federation.

According to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of Russia dated January 1, 2002 N 1, trailers and other semi-trailers belong to the fifth depreciation group (OKOF code 310.29.20.23).

In accordance with the Law of the Moscow Region dated November 21, 2003 N 150/2003-OZ “On the property tax of organizations in the Moscow Region” (hereinafter referred to as Law N 150/2003-OZ), the tax rate for movable property adopted from January 1, 2013 for registration as fixed assets, set at 0% in 2018-2020 (Article 1 of Law No. 150/2003-OZ).

Considering that the trailer in question is movable property belonging to the fifth depreciation group, we come to the conclusion that in 2018-2020 there is no need to pay corporate property tax on the cost of the trailer. In the future, everything will depend on the legislation of the Moscow region.

In accordance with paragraph 1 of Art. 386 of the Tax Code of the Russian Federation, taxpayers are required, at the end of each reporting and tax period, to submit to the tax authorities (in particular, at their location) tax calculations for advance payments for corporate property tax (hereinafter referred to as the calculation) and a tax return (hereinafter referred to as the Declaration).

An organization is not recognized as a taxpayer and does not have the obligation to submit property tax returns to the tax authority in the absence of property recognized as an object of taxation in accordance with Art. 374 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated 04/17/2012 N 03-02-08/41, letter of the Federal Tax Service of Russia dated 02/08/2010 N 3-3-05/128). In the case under consideration, judging by the terms of the question, the Organization has property that is recognized as an object of taxation by virtue of Art. 374 Tax Code of the Russian Federation.

The procedure for filling out tax reporting for the property tax of organizations was approved by order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/271@ “On approval of forms and formats for submitting a tax return for the property tax of organizations and tax calculations for advance payments for property tax organizations in electronic form and procedures for filling them out” (hereinafter referred to as the Procedure).

The declaration (calculation) is filled out in relation to property that is the object of taxation, including that in respect of which tax benefits are established, including under paragraph 25 of Art. 381 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 16, 2015 N 03-05-05-01/13717). According to the Procedure, the tax benefit code in this case is 2010257.

Thus, the Organization must submit a Declaration to the tax authority, reflecting the tax benefit for movable property.

We recommend that you familiarize yourself with the following materials:

— Encyclopedia of solutions. Organizational property tax;

— Encyclopedia of solutions. Tax preferences for corporate property tax (tax breaks, exemptions, etc.);

— Encyclopedia of solutions. Declaration of corporate property tax and calculations of advance payments.

Answer prepared by:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Union of Auditors Mikhail Bulantsov

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the RSA Vyacheslav Gornostaev

March 30, 2018

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Transport tax on trailer

Vehicle owners are required to pay transport tax annually until December 1 of the year following the expired tax period. However, in addition to personal vehicles, property often includes various types of trailers or semi-trailers. Is it worth paying transport tax on a trailer, and is it classified as a taxable item? Let's look at this issue in more detail.

Does a trailer belong to a vehicle?

So, let's go to the source. According to the Traffic Rules:

“Vehicle” is a device designed to transport on roads people, goods or equipment installed on it.

“Trailer” is a vehicle that is not equipped with an engine and is intended to be driven in conjunction with a power-driven vehicle. The term also applies to semi-trailers and trailers.

In other words, a trailer is a special category of vehicle. It performs similar functions, but has no engine and is not controlled by a driver or pilot. The operation of a trailer cannot be autonomous, but only as part of other vehicles (usually with an engine). As a result, the trailer does not have such indicators as engine power or traction. According to the tax code, current tax rates that apply, for example, to cars, cannot be applied to trailers.

Is transport tax applied to trailers and semi-trailers?

So, a trailer is a vehicle, but it is classified as a separate group of non-self-propelled ground transport, and tax rates are not applied to it. But maybe some kind of tax is charged on it?

To answer this question, it is worth turning to the Tax Code of the Russian Federation. Thus, Article 358 provides a strict list of taxable objects. Among them:

cars
motorcycles
scooters
buses
other self-propelled machines and mechanisms on pneumatic and caterpillar tracks
aircraft
helicopters
motor ships
yachts
sailing ships
boats
snowmobiles
motor sleigh
motor boats
jet skis
non-self-propelled (towed vessels) and other water and air vehicles

As you can see, this list includes vehicles with an engine capable of transporting people or goods. But trailers and semi-trailers are not included in this list and are not taxable objects.

Therefore, there is no need to pay transport tax on trailers.

Registering a trailer.

Trailers and semi-trailers are not subject to transport tax, however, they are subject to registration. If the trailer is registered as an individual entrepreneur or legal entity, then it is subject to technical inspection and insurance. According to clause 4 of the rules for registering motor vehicles and trailers for them, the owner is obliged to register the trailer with the traffic police within 5 days from the date of purchase.

To register a trailer, the following documents are required:

Statement
Owner's passport
PTS for trailer
Trailer purchase and sale agreement
Receipt for payment of state duty
For individual entrepreneurs and legal entities – MTPL policy.

Conclusion.

So, trailers and semi-trailers belong to the class of non-self-propelled ground vehicles. As a result, according to Russian legislation, they are not subject to tax registration and there is no need to pay transport tax on the trailer. Despite this, do not forget about their mandatory registration with the traffic police. And also, if the owner is an individual entrepreneur or a legal entity, the procedure for passing technical inspection and insuring the trailer will be mandatory.

Do I need to pay transport tax on a trailer?

Transport tax on a trailer for a passenger car is a type of regular payment that many car owners consider mandatory. But is it? The laws of the Russian Federation indicate that taxation in relation to transport is applied immediately after the purchase and registration of the car. The features and terms of payment, the amount of tax, as well as the option for submitting a report are set for each region individually. But if everything is clear with cars, what to do with trailers - should you pay transport tax for this property or is there no need for this? Let's look at these points in more detail.

general information

To understand the issue of taxation, it is important to understand the essence of this type of transport. A trailer is a vehicle without an engine, intended for use in conjunction with another vehicle (must be equipped with an engine). The main purpose of a trailer is to transport additional cargo. This definition also applies to semi-trailers and sling-type trailers.

According to their intended purpose, such structures come in several types - cargo, special (for transporting various equipment), as well as trailers in the form of “dachas”. Another classification involves dividing into two categories based on the weight of the cargo being transported:

O1 - towed devices capable of transporting cargo weighing up to 0.75 tons.
O2 - trailers with a carrying capacity from 0.75 to 3.5 tons.

Structurally, the trailer consists of a body and an equal part, as well as a drawbar and suspension. One of the main elements is the drawbar, which has an I- or A-shape, fixed to the frame (at the front). This element includes safety cables, a coupling unit, and a special stand (if provided for a specific model).

Depending on the design, trailers are either 1-axle or 2-axle. As for the suspension, it can be:

Spring or spring (dependent).
Torsion bar, lever-spring or rubber-harness (independent).

Some trailer models have a braking system, including a handbrake.

To drive a car with a trailer attached to it, the driver must have a category B license. There are two conditions:

The weight of the loaded towbar must be up to 750 kg.
The weight of the car and trailer does not exceed 3.5 tons.

If the considered requirements are violated (one or the other), the driver must have a license with category “E”. Special attention should be paid to a special towbar (towbar), which can be installed on any vehicle. If the vehicle does not yet have such a product, you need to install it and then connect the lighting devices (side lights, stop lights, turn signals).

What kind of transport do you need to pay tax for?

Taxation applies to the following vehicles:

Motorcycles, cars, snowmobiles, mopeds, buses and other equipment.
Water transport - jet ski, boat, yacht, motor ship and others.
Air transport - airplanes, helicopters, and so on.

The transport tax does not apply to some types of vehicles, as well as to car owners belonging to the preferential category. If we talk about transport, the following are not subject to taxation:

Boats with a motor with a power of up to 5 hp.
Rowing ships.
Vehicles that have been stolen and are wanted by the police.
Passenger cars designed for people with disabilities.
Agricultural equipment, namely tractors, combines, etc.

Taking into account the above, it is easy to conclude that transport tax is not paid on a passenger trailer, because this type of vehicle is not included in the list of land vehicles. In other words, the trailer hitch is not included in the list of taxable vehicles.

Important nuances

When considering the issue of trailers, it is important to take into account a number of other features. In particular, the load in a trailed vehicle should not extend beyond the rear dimensions by more than 2 m, and in width - 2.55 m. The total height of the product and load should be up to 4 m from the surface of the road surface.

If the load extends beyond the dimensions at the rear by more than 100 cm or on the sides by more than 40 cm, it is required to attach a “Large Load” sign. If the vehicle moves at night, a lighting device or a white reflector should be mounted in the front, and a flashlight or a red reflector at the rear.

According to the law, only cargo is allowed to be transported in a tow hitch, and the transportation of people is excluded. In addition, products that are easily flammable or explosive must not be transported. Such items include a gas cylinder, as well as a canister of fuel. If an inspector discovers a violation, he has the right to fine the car owner and even detain the vehicle.

It is worth highlighting one more important point. The transported load must not impede movement, impair visibility or affect the stability of the machine. In addition, the object must not cover lighting devices, vehicle registration or identification signs.

Questions and answers

In conclusion, we will consider the questions and answers that are of interest to car owners who have a trailer at their disposal:

Do I need to register my tow hitch? This is a must in 2019. The product is registered at the place of residence of the owner, but no later than 5 days from the date of purchase, registration at customs or deregistration. If a trailer is sold at retail, a PTS is drawn up for it and a DCP is issued. The passport contains information about the make and model of the trailer, VIN code, production date, weight and numbers (frame and body). The title document is the DCP. Once registration is completed, the owner receives a number and registration certificate.
Is it worth going through a technical inspection? Passing a technical inspection is mandatory for a trailer, and the inspection frequency is once every two years. This condition is relevant if up to five years have passed since the product was released. If more, then the inspection is carried out annually.
Do you need insurance? There is no need to take out an insurance policy for the trailer.

Knowing the features of trailer operation, you can eliminate the loss of time and money. At the same time, there is enough information in the article to make the main conclusion - you do not need to pay transport tax on a trailer.