In a Letter from the Ministry of Finance of the Russian Federation dated 15.08.2022 No. 03-03-05/79557, the department reminded that for the organizations profit taxation purpose, by virtue of the standard of Article 689 of the Civil Code of the Russian Federation, the property receipt for free use is a gratuitous receipt of property right. When determining the taxation object for corporate income tax, income from the sale of goods (works, services) and property rights determined according to Article 249 of the Tax Code of the Russian Federation and non-operating income determined in accordance with Article 250 of the Tax Code of the Russian Federation are considered. Herewith, according to paragraph 8 of Article 250 of the Tax Code of the Russian Federation, taxpayer`s non-operating income is recognized, in particular, income in the form of gratuitously received property (works, services) or property rights.

At once, on the Ministry of Finance judgment, the property transfer to a contractor under an agreement for the relevant works implementation provided in the agreement cannot be considered for the corporate income tax purpose as a gratuitous transfer, since for the corporate income tax purposes, property (works, services) or property rights are considered to be received free of charge if the receipt of this property (works, services) or property rights is not associated with the recipient’s obligation to transfer property (property rights) to the transferor (perform work for the transferor, provide services to the transferor) (paragraph 2 of Article 248 of the Tax Code of the Russian Federation).