The document proposes to free citizens who have exercised the right to mortgage holidays from paying personal income tax when they receive material benefits due to savings on interest.
As noted, during the examination it was found that the provision of mortgage holidays to the borrower will entail tax consequences associated with the free use of cash.
The amendment was developed in connection with the preparation for the consideration of the State Duma in the second reading of the project on mortgage vacations. It was submitted in pursuance of the instructions contained in the message of the President of Russia to the Federal Assembly.