RBC: Russian families with children will be exempted from home sales tax under 5 conditions 
the circle of those who are entitled to exemption from personal income tax when selling real estate. Families with two or more children will be eligible for the benefit if five conditions are met. RBC writes about this with a link to the document.
Now, when selling real estate, Russians must pay personal income tax, but this can be done without paying it if a person has owned an apartment for more than five years. In some cases, this period can be reduced to three years. In the summer of 2021, Russian President Vladimir Putin drew attention to the fact that families with two or more children suffer from the obligation to pay tax on the sale of housing until the expiration of the five-year term of ownership of the apartment, which has become small for them. The head of state instructed the government and the State Duma to develop amendments by December 1 that would eliminate this injustice.
In the developed amendments, five conditions are named under which families with children can be exempted from paying income tax by selling real estate, regardless of the period of ownership. First, for this, two or more minor children (or children under 24 years of age studying full-time) must live in the family. Secondly, the new property must be purchased in the same calendar year in which the old one was sold or no later than April 30 of the following year, if it is a contract of equity participation in the construction, then the contract must be paid in full.
< p> Thirdly, the total area of the purchased property or its cadastral value must be greater than that of the property sold. Fourth, the cadastral value of the sold housing should not exceed 50 million rubles. And finally, at the time of the sale of the dwelling neither the taxpayer nor his children should own another dwelling, the total area of which is more than half of the area of the dwelling purchased.
The amendments are expected to come into force on the date the official publication of the federal law and will apply to income received starting from the tax period of 2021.
Lawyer Alexander Zemchenkov notes that the amendments are social in nature, as their initiators intended. At the same time, the head of the Amuleks property relations practice, Galina Hamburg, expressed confidence that the requirement to simultaneously comply with five conditions reduces the number of potential beneficiaries of the benefits.