Encyclopedia

Building (structure, facility)


Building (structure, facility) — is deemed intended for use in the purposes of placing retail facilities, catering facilities and (or) facilities providing household services, if the purpose, permitted use or name of rooms with a total area of not less than 20 percent of the total area of this building (structure, facility), according to information contained in the Unified State Register of Real Estate, or technical accounting (inventory) documents of such real estate objects, provides for placing retail facilities, catering facilities and (or) facilities providing household services1.

  1. Tax Code of the Russian Federation, as amended on 2026-01-01, Article 378.2, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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