The Ministry of Economy has developed the rules for obtaining a tax deduction for SZPK
The Ministry of Economy developed the rules for reimbursing costs to investors through a tax deduction under agreements on the protection and incentives of investments (SZPK). The department “Kommersant” reported that by May 2025, 81 agreements were concluded for 4.5 trillion rubles. And more than half of this amount has already been invested. Nevertheless, there was no reimbursement of costs: the tax deduction mechanism for SZPK without a “insanity” has not yet been valid, but applications for compensation in the form of subsidies due to the taxes paid are a single nature and have not yet been satisfied.
The Ministry of Economy published on regulation.gov.ru a draft government decree regulating the rules for obtaining a tax deduction for CCPK. The support measure is provided for by the Law “On the Protection and Processing of Buildings” of 2020, but in practice it does not work yet – there are no rules by which the investing company sends documents to the Ministry of Economy for the transfer of notification to the Federal Tax Service and receipt of the deduction.
The Ministry of Economy “Kommersant” reported that by May 2025 in the SZPK portfolio – 81 project for 4.5 trillion rubles, more than half of the funds have already been invested. In 2025, two agreements were concluded for 61 billion rubles. This is a project in the field of integrated development of territories (more than 270 thousand square meters of housing will be erected in the Oryol region) and the construction of a complex for grain processing in the Rostov region.
Recall that the companies have concluded the CSPK receive unchanged conditions for the implementation of investment projects – a stabilization reservation, and can also receive cost compensation. Now you can apply for compensation for costs in the form of subsidies: for this you need to send an application for the next year until July so that the necessary money is laid down in the budget. If all conditions are met, then in July next year the company receives compensation from the amount of taxes paid by it. If they are not enough, the residue of compensation is transferred to the next year – this is how it is possible to return the costs of ten years for the concomitant infrastructure and five years – according to the provision.
The Ministry of Economy notes that the first applications for reimbursement of costs through subsidies are already receiving. At the same time, the department calls standard errors made by companies: filing for reimbursement before putting objects into operation, incomplete set of documents, lack of calculation of the amount of costs or inaccurate the amount of the measure of direct state support, which is deducted from the amount of compensation.
So far, there were no compensation from the federal budget. To receive it through subsidies, business needs to prepare three sets of documents for all levels of the budget system in order to cover all paid taxes. Recall that part of income tax, VAT, customs duties are credited to the federal budget, and land tax is also received in the regional tax, property, and property taxes are received in local budgets.
Mechanics of compensation of costs through a tax deduction is easier: it covers all taxes except VAT, which facilitates the business of the submission of documents. The document published by the Ministry of Economy determines the conditions for the provision of a tax deduction, including verification of the completeness and reliability of the presented information. It is clarified that the deduction is applied to the costs that are documented in the presence of a conclusion? On the conduct of the technological audit of the constructed facilities. The maximum tax deduction is 50% of the costs of creating providing infrastructure and paying interest on loans and loans involved in its creation. The costs of creating related infrastructure can be compensated in full.
The document also describes the cases when the tax deduction is not laid – for example, if the costs are already reimbursed by the organization or by the persons interdependent with it at the expense of regional and local budgets, as well as if the project is implemented in the field of digital economy and state support measures are provided for it. Also, the tax deduction will be reduced by the amount of funds received under state support programs from federal, regional or local budgets. Another basis for reducing the deduction is the resulting compensation for damage in case of violation of a stabilization reservation or for violation of the public side of obligations on budget investments or subsidies.
