Zero residual value of fixed assets: property tax risks

The Federal Tax Service has included in its review of court practice a case on the control of the residual value of fixed assets in calculating property tax.

The dispute

The company set a zero residual value for 99.5% of its fixed assets. This increased accumulated depreciation and reduced the tax base.

The tax authority ordered a combined valuation and accounting expert examination. The experts determined a non-zero residual value based on the requirements of paragraph 30 of Federal Accounting Standard FSBU 6/2020 "Fixed Assets".

The courts sided with the tax authority.

Conclusion

Residual value cannot be set as a formality.

For significant assets, a calculation and supporting documents should be prepared in advance, and for the most complex ones an independent valuer should be engaged. What needs to be estimated is the expected proceeds from disposing of the asset at the end of its useful life, less the related costs, not its current market value.

Review of court practice: Federal Tax Service Letter No. BS-36-21/7738@ dated 3 September 2026