If you decide to rent a room in a communal apartment, the application procedure of this transaction will be different based on whether there is this room in your property or you rent it from the municipality under the contract of social hiring. In that case, when this room was bought or privatized you, she is your private property and you are free to dispose of it at own discretion.
Judicial practice is that the requirement of article 246 of the Civil code on the necessity of written consent to the disposal of property owned, recognized as unconstitutional. Now to get it from the rest of the residents living in a communal apartment, is not required. To the tenant subsequently arose disputes with neighbors over the use places, which is in shared ownership, you better conclude a relevant agreement with them about using common property. The document can be executed by mutual agreement or by court order.
When you want to pass privatized room, your wish is also not against the law, but in this case you need to obtain the consent not only of neighbors but also of the landlord, which is the Prefecture, municipality or even the enterprise, if this room is your office accommodation. Clarify who in your case is the landlord, you can in the text of the contract of social hiring. Point to the address of the landlord a written statement requesting permission to enter into a contract of sublease. It is necessary to attach the written consent of all members of your family living with you.
Income derived from rental of room in a communal apartment for rent, you should be reflected in the income Declaration. With this amount, you are required to pay personal income tax at the rate of 13%. And remember, if the employment contract is for a period of more than a year, it must be registered in bodies of rosreestra.