The Constitutional Court (CC) will consider a complaint regarding the compliance of paragraph 2, clause 2, Article 217.1 of the Tax Code (TC), which establishes a special procedure for calculating the period of ownership of property by Moscow renovation participants for exemption from personal income tax when selling a new apartment. Specifically, this provision allows for the period of ownership to be counted not only for the new home but also for the vacated residential premises. The constitutionality of this provision is being challenged by Salekhard resident Alexandra Dogar. The CC accepted her complaint for consideration on December 5.
Elena Lebets, Senior Associate in the Dispute Resolution Practice at Nordic Star, commented on the grounds for the complaint in a Vedomosti article.
Read more: https://www.vedomosti.ru/economics/articles/2025/12/10/1161919-ks-otsenit-osobie-usloviya-predostavleniya-nalogovoi-lgoti-uchastnikam-renovatsii?from=copy_text