Factbox-What do we know about Russian accusations that Ukraine attacked Putin residence?

MOSCOW, Dec 30 (Reuters) - Moscow has accused Kyiv of trying to strike a presidential residence in northern Russia, an allegation that Ukrainian leaders have dismissed as a lie aimed at allowing Moscow to continue the war in Ukraine.

WHAT IS RUSSIA'S ACCUSATION?

Russian Foreign Minister Sergei Lavrov on Monday accused Ukraine of attacking a presidential residence in the Novgorod region overnight with 91 long-range attack drones and said Russia would retaliate.

He said no one was injured and that although Moscow was not quitting talks on ending the war in Ukraine, its negotiating position was being reviewed following the attack, which he described as "state terrorism".

Lavrov did not provide any evidence for the accusation. He said Russia had already identified targets in Ukraine.

WHAT HAS UKRAINE SAID?

Ukrainian President Volodymyr Zelenskiy dismissed the Russian accusations as "another round of lies" aimed at justifying additional attacks on Ukraine and to prolong the war under way since President Vladimir Putin sent troops into Ukraine in February 2022.

"This alleged 'residence strike' story is a complete fabrication intended to justify additional attacks against Ukraine, including Kyiv, as well as Russia’s own refusal to take necessary steps to end the war. Typical Russian lies," he said.

Russia has often launched hundreds of drones as well as firing missiles in almost daily attacks on Ukraine.

Ukrainian Foreign Minister Andrii Sybiha urged world leaders on Monday to condemn Russia over its allegations, and added on Tuesday: "Almost a day passed and Russia still hasn’t provided any plausible evidence to its accusations of Ukraine’s alleged 'attack on Putin’s residence'. And they won’t. Because there’s none. No such attack happened."

WHERE IS THE RESIDENCE?

The Valdai residence, also known as "Uzhin" or "Dolgiye Borody", is a heavily guarded complex on the shores of Lake Valdai about 360 km (225 miles) north of Moscow.

WHERE WAS PUTIN AT THE TIME OF THE ATTACK?

It was unclear where Putin was at the time of the alleged attack but he held meetings on Saturday and Monday in the Kremlin. Putin has yet to comment in public on the situation and Kremlin spokesman Dmitry Peskov said on Tuesday that in light of recent events such details should not be in the public domain.

Shortly before Lavrov released his statement, Putin held a meeting in the Kremlin with Defence Minister Andrei Belousov, Federal Security Service Director Alexander Bortnikov and top generals about the war in Ukraine. He did not mention any Ukrainian drone attack on the residence.

WHAT DID TRUMP SAY?

Putin informed Trump of the attack on Monday.

"I don't like it. It's not good," Trump told reporters.

"It's one thing to be offensive," Trump said. "It's another thing to attack his house. It's not the right time to do any of that. And I learned about it from President Putin today. I was very angry about it."

WHERE WERE THE DRONES?

After Lavrov's statement, Russia's defence ministry said 91 drones had been downed on their way to the presidential residence, including 49 shot down over the Bryansk region which is 450 km from Valdai, one over the Smolensk region and 41 over the heavily forested Novgorod region.

The defence ministry had not mentioned any attack on the residence in its earlier reports of military action. The governor of Novgorod, Alexander Dronov, had said air defence and fighter jets were shooting down Ukrainian drones.

Asked if Russia had physical evidence of the drone attack, Peskov said on Tuesday the question of wreckage was for the defence ministry.

HAS RUSSIA ACCUSED UKRAINE OF SIMILAR ATTACKS BEFORE?

Russia accused Ukraine in 2023 of attacking the Kremlin with drones in what it said was an attempt to assassinate Putin. Ukraine denied any involvement in the incident and accused Russia of manufacturing a pretext for an escalation of the war.

The New York Times later reported that U.S. intelligence agencies believed Ukraine's security services were behind the attack but that it was unclear whether Zelenskiy or his top officials were aware of the operation. Some officials believed Zelenskiy was not aware, it reported.

WHAT WILL THE IMPACT BE?

Russia said on Monday it would retaliate and that it will review its position in peace talks although it said it was not quitting the negotiations.

"The diplomatic consequence will be to toughen the negotiating position of the Russian Federation," Peskov said on Tuesday. He did not say what targets Russia might strike but that the military knew when and how to respond. 

(Reporting by Guy Faulconbridge, Editing by Timothy Heritage)