Prerequisites for tax law autonomy in determining the deduction for the sale of shared real estate by a natural person

Despite changes in the legislation regarding the regulation of the tax consequences of the property sale by natural persons, the interpretation of the provisions by law enforcement practice remains ambiguous. The prerequisites for the autonomy of tax law identified by the author make it possible to substantiate the approach to determining the size of the tax deduction for personal income tax when selling residential real estate in shared ownership. The article notes the civil purpose of some legal fictions and contractual freedom. It emphasizes the need to subordinate the parameters for granting deductions to the principles of tax law. The author attaches particular importance to the correlation of the relevant tax consequences and the legal nature of this deduction as an element of the net income taxation mechanism. The objectives of the provisions of the tax legislation are in the focus on attention, namely about the limiting term of owning a property and about the standard size of this deduction, differentiated depending on the type of property being sold. The article highlights the legal position of the Russian Constitutional Court and it is concluded that taxpayers who sold their shares in the formal right of ownership of the property together with several co-owners (in the absence of the sale of the property as a whole) are eligible for the tax deduction provided for the category “other property”.