How to abandon ownership of a land plot if the owner does not use it?
The abandonment of ownership of a land plot is provided in cases when the owner does not carry out proper work within it on the basis of any reasons, and also does not want to pay tax for using the land. In such situations, it is more advisable to officially renounce the allotment than to face tax obligations and penalties associated with them.
This issue is regulated by article 56 of the Law of 13.07.2015 No. 218-ФЗ On State Registration of Real Estate. State registration of the termination of the right of ownership as a result of a waiver of the right to a land plot or land share is carried out on the basis of a statement from the owner of the land plot or land share. An application shall be accompanied by a title document to the land plot or a document establishing or certifying the applicant's right to a land share. The provision of these documents is not required if the right has previously been registered with the United state register of real estate (USSRE).
Moreover, the provisions of subsection 69 (3) of this law do not apply, i.e. Obligatory state registration in the USSRE of the right to an object is not required if the rights arose before January 30, 1998. or if the rights to a land plot or a land share have arisen by force of law: due to the circumstances specified in the law, not from the date of registration of rights (for example, inheritance).
When registering the termination of the right of ownership of a land plot or a land share as a result of a waiver of such a right, state registration of the ownership right of a subject of the Russian Federation or a municipality shall be carried out to the ownership of which this land plot or land share will be assigned without an application for registration of the occurrence or transfer of right.
The material of the press service of Management of the Federal service of state registration, cadaster and cartography in the Republic of Tatarstan was used