Tax officers explain
The Main Directorate of the Ministry of Revenue & Duties in Dnepropetrovsk oblast reminds that tax relief for immovable property, other than a land plot, is not given to taxable objects used by their owners to gain profit.
With the view of conducting tax audit, taxpayers are subject to registration with the oversight bodies at the location of a legal entity, separate units of a legal entity, at the place of residence (principal place of registration), as well as at the location (place of registration) of their units, movable and immovable property, taxation objects or objects relating to taxation or used to run business (non-principal place of registration).
The location of a legal entity is an actual place of business or head-office location used by the administration working within that manages activities of the legal entity (mainly, the management is working there), its accounting and reporting.
Thus, a physical person, a founder of the legal entity, cannot avail of the tax relief for residential property, other than a land plot, registered at the address of the said legal entity.