Land plot provided for individual housing construction, and land plot on which the acquired residential house is located, or a share therein
The land plot provided for individual housing construction, and the land plot on which the acquired residential house is located, or a share therein — documents confirming ownership of the land plot or shares (shares) therein, and documents confirming ownership of the residential house or shares (shares) therein1.
Federal Law No. 202-FZ dated July 19, 2009, "On Amending Chapters 23 and 25 of Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of Federal Law "On Amending Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated July 19, 2009, as amended on July 19, 2009, Article 1, subpara. b#3 // RSZ RF. 2009. No. 29. Art. 3639. ↩