This is not an entirely new story. An approach to determining a developer's "saving" existed before. The Federal Tax Service has now formulated its position quite clearly, however, and that matters in practice.
In a letter of 18 August 2026, No. СД-36-3/7091@, the Federal Tax Service stated that a developer's financial result under an equity participation agreement (DDU) is the difference between the funds received from the participants and the costs of the assets that are to be transferred to the participants.
If, after construction, assets remain with the developer, the cost of creating them does not reduce that saving.
There is an important nuance. The Federal Tax Service does not treat such an asset as property received free of charge. The tax effect on it arises when it is later sold.
A simple example:
The participants paid RUB 1 billion. RUB 800 million was spent on constructing the assets that are transferred to the participants. A further RUB 100 million was spent on commercial premises that remain with the developer.
The saving for the purposes of profits tax:
RUB 1 billion - RUB 800 million = RUB 200 million.
Not RUB 100 million.
The commercial premises themselves do not immediately become income received free of charge. If they are later sold for RUB 150 million, the income and the cost of creating them will be taken into account on that sale.
The Federal Tax Service is in fact separating two stories:
the saving under the DDU -> tax now; the asset that remains with the developer -> the tax result when it is sold.
This is not a revolution in the tax accounting of developers. It is a further stage, now formulated clearly enough, in the development of the tax authorities' position. And, judging by the letter, the question did not arise out of nothing. The Federal Tax Service says expressly that it has received enquiries from taxpayers and from territorial tax authorities.
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