Bedroom
Current normative legal acts do not provide a definition for "sleeping room". Therefore, in our opinion, a sleeping room should be understood as a room used for temporary accommodation and residence, and the total area of sleeping rooms should be considered as the total area of these rooms, which is determined based on inventory and title documents: apartment purchase agreements, house purchase agreements, hotel agreements, sanatorium agreements, and other means of temporary accommodation and residence; technical passports, plans, schemes, explanations, and rental (sublease) agreements for means of temporary accommodation and residence, as well as other documents containing information about the aforementioned taxable objects under the unified tax on imputed income for certain types of activities
Source: of the Federal Tax Service of Russia dated 03.10.2005 No. GI-6-22/816@ "On forwarding the letter from the Ministry of Finance of Russia dated 26.09.2005 No. 03-11-02/44" (together with the letter from the Ministry of Finance of Russia dated 26.09.2005 No. 03-11-02/44)
Морфология
Род
Понятие «спальное помещение» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | спального помещения | спального помещения |
| Д | спальному помещению | спальному помещению |
| В | спальное помещение | спальное помещение |
| Т | спальным помещением | спальным помещением |
| П | спальном помещении | спальном помещении |