If you are officially employed, regularly pay income tax to the state from year to year, and still have not taken advantage of your right to receive a tax deduction when buying an apartment, building a house and compensation for interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legislated and described in detail in Article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and with specific examples by our leading lawyer.

Today we will tell you about all the intricacies of applying for a tax deduction when buying an apartment, taking into account all the changes in legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, our online lawyer is ready to advise you promptly and free of charge directly on the website. Just ask your question in the pop-up form and wait for an answer. This way you can quickly and more clearly understand your rights to receive a tax deduction.

The most common questions that our lawyers encounter are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his work activity in the amount of 13%. In the same amount (13%), a citizen can return money from purchased real estate, or more precisely in the following cases:

1. Direct purchase of housing (apartment, house, room);
2. Building your own home;
3. Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
4. You also have the right to get your money back for paying interest on your mortgage loan.

Who will not be able to get their money back?

You won’t be able to get your income tax back for purchasing an apartment if:

• You purchased an apartment before January 1, 2014 and have already exercised your right to deduction;
• If you purchased real estate after January 1, 2014, but have reached your limit (more on this below);
• If you purchased real estate from a close relative (mother, father, daughter, son, brother, sister);
• If you are not officially employed (and accordingly do not pay income tax);
• If your employer took part in the purchase of the apartment (for example, the company you work for paid for some part of the housing you purchased);
• If, when purchasing an apartment, you took advantage of some government programs or subsidies, for example, maternity capital.

How many times can you receive a tax deduction when buying an apartment?

There are two possible answers to this question:

• If your apartment or other real estate was purchased before January 1, 2014, then according to Article 220 of the Tax Code of the Russian Federation (paragraph 27, paragraph 2, paragraph 1), you have the right to use the tax deduction only once in your life, and it does not matter when square meters cost you the price. For example, if a home was purchased for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
• If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is equal to two million rubles. Read more about how much money you can get back, as well as specific examples, further in this article.

How much money will be returned?

So, how much state compensation can you expect when purchasing an apartment after January 1, 2014? We answer:

Your maximum limit for income tax refund from the purchase of an apartment is 2,000,000 rubles (for your entire life). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can return an amount equal to your income tax, which your employer pays to the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not expire, and in subsequent years you will also be able to issue a refund until don't reach your limit.

But you have the right to submit income declarations to the tax office only for the current year or for a maximum of three previous years, but more on that a little later. First, let's finally figure out the amount of tax compensation you can count on when buying an apartment. To make everything completely and completely clear, let’s look at two specific examples.

An example of calculating a tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. You officially worked all year and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at your place of residence and write an application for a refund for the purchased property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on this exact refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years if you are still officially employed. For example, in 2016 you officially worked for only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years you will still have an amount left for return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and received a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, you can return another 65,000 rubles (13% of 500,000) from this purchase, since the total limit for return is limited to 2,000,000 rubles.

Required documents

To get your tax refund for purchasing an apartment, you first need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2018 to obtain a property tax deduction is as follows:

• Copy of the passport;
• Apartment purchase and sale agreement + copy;
• Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
• Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
• A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
• Certificate of income from place of employment in form 2-NDFL;
• It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
• Completed application for tax refund.

In addition to the above mandatory documents, the tax authority may also require you to fill out applications for the distribution of deductions between spouses if you are officially married. Below you can download and review samples of applications required to be filled out.

To get a tax refund for the previous 3 years, you also need to fill out returns for 2017 and 2016.

When should I submit documents and for what period can I get a tax refund?

You can submit documents for a property tax refund when purchasing an apartment, starting from the moment you have fully paid for the purchased housing and received the documents for the right to own real estate:

• Certificate of registration of ownership - in case of purchasing square meters under a sales contract;
• An act of transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity participation agreement.

You must also have in your hands all payment documents confirming your expenses for the purchased housing.

As a rule, submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office in the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, then you can also receive a tax deduction for it, and you have the right to file an income tax return for the three previous years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you came to your senses and contacted the tax office with a corresponding application. All these five years you worked honestly and had an official income, but you will only be able to use your contributions to the treasury in just three years preceding the moment you applied for the deduction. In this case, these are 2020, 2019 and 2018. If during this time your total income tax was less than the refund amount due to you (see the item “How much money will be returned?”), then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way: obtain it yourself by contacting your tax office. You may have to fuss a little and run around for certificates, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do this yourself, or you simply don’t have time for it, then our online lawyer is ready to give you a free consultation on how you can significantly speed up and simplify this entire process.

To receive a property tax deduction in 2018, you need to fill out a new declaration in the established form 3-NDFL and attach it to the collected documents (it is also included in the list of required documents).

Together with copies, the package of documents is handed over to the tax service employee on duty, after which he will check them within a certain time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, applications are reviewed and decisions are made within two to four months.

How can I get a cash deduction from my employer?

You can receive a tax deduction for the purchase of an apartment without contacting the tax office. More precisely, you will have to go there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out an application “to confirm the taxpayer’s right to receive property tax deductions,” the form of which you can download below.

After receiving a written notice from the tax office confirming your right to a deduction (usually it takes about 30 days for tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you free of charge on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for an answer.

Also, if you still have any gaps in understanding your rights and the necessary actions to return income tax after purchasing an apartment, our specialists will advise you online for free.

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​You can find out how much tax you can get back from purchasing an apartment in 2019 by using our

The Department of Tax and Customs Tariff Policy reviewed the letter about receiving a property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), and in accordance with Art. 34.2 of the Code explains the following.

It follows from the letter that during the period of marriage the spouses purchased an apartment, the ownership of which was registered in 2011 in the name of one of the spouses.

The said spouse applied to the tax authority to receive a property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Code, and received part of this deduction for the 2011 tax period.

In August 2012, the husband died.

According to paragraphs. 2 p. 1 art. 220 of the Code, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for the purchase of an apartment, room or share(s) in them on the territory of the Russian Federation .

If the purchaser of an apartment died after he began receiving the property tax deduction due to him, the right to receive the remainder of the property tax deduction does not pass to the person inheriting his share, since the Code does not provide for the transfer to the heir of the right to the property tax deduction belonging to the testator .

At the same time, Art. Art. 33 and 34 of the Family Code of the Russian Federation establishes that property acquired by spouses during marriage is their joint property, and the legal regime of the property of the spouses is the regime of their joint ownership.

At the same time, the property acquired by the spouses during the marriage (common property of the spouses) includes the income of each spouse from labor activity, entrepreneurial activity and the results of intellectual activity, pensions received by them, benefits, as well as other monetary payments that do not have a special purpose ( amounts of financial assistance, amounts paid in compensation for damage in connection with loss of ability to work due to injury or other damage to health, and others). The common property of the spouses also includes movable and immovable things acquired at the expense of the spouses' common income, securities, shares, deposits, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage, regardless of whether in the name of which of the spouses it was purchased or in the name of which or which of the spouses contributed funds.

In paragraph 1 of Art. 256 of the Civil Code of the Russian Federation also establishes that property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different regime for this property.

From the above it follows that the spouse - heir of the deceased spouse has the right, on an independent basis, to apply in the prescribed manner to the tax authority to receive a property tax deduction, if he has not previously used such a deduction, in the amount of the part of the property tax deduction unused by the deceased spouse, regardless of the one in whose name the agreement for the purchase of the apartment was drawn up, the right of ownership of the apartment and documents confirming the fact of payment of funds for the expenses incurred for the purchase of the apartment.

In this case, a tax return in form 3-NDFL and other documents provided for in paragraphs. 2 p. 1 art. 220 of the Code to obtain a property tax deduction.

Deputy Director

Tax Department

and customs tariff policy

Federal Tax Service on the issue of receiving a property tax deduction by a spouse who is the heir of a deceased spouse, if he has not previously used such a deduction, in the amount of the part of the property tax deduction not used by the deceased spouse, regardless of which spouse the purchase agreement was drawn up for apartments, reports the following.

During the period of marriage, the spouses purchased an apartment, the ownership of which was registered in 2011 in the name of one of the spouses, who applied to the tax authority to receive a property tax deduction provided for in subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) , and received part of this deduction for the 2011 tax period. In August 2012, the husband died.

According to subparagraph 2 of paragraph 1 of Article 220 of the Code, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for the purchase of an apartment, room or share(s) in them.

If the purchaser of an apartment died after he began receiving the property tax deduction due to him, the right to receive the remainder of the property tax deduction does not pass to the person inheriting his share, since the Code does not provide for the transfer to the heir of the right to the property tax deduction belonging to the testator .

At the same time, Articles 33 and 34 of the Family Code of the Russian Federation establish that property acquired by spouses during marriage is their joint property, and the legal regime of the property of the spouses is the regime of their joint ownership.

At the same time, the property acquired by the spouses during the marriage (common property of the spouses) includes the income of each spouse from labor activity, entrepreneurial activity and the results of intellectual activity, pensions received by them, benefits, as well as other monetary payments that do not have a special purpose ( amounts of financial assistance, amounts paid in compensation for damage in connection with loss of ability to work due to injury or other damage to health, and others). The common property of the spouses also includes movable and immovable things acquired at the expense of the spouses' common income, securities, shares, deposits, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage, regardless of whether in the name of which of the spouses it was purchased or in the name of which or which of the spouses contributed funds.

Paragraph 1 of Article 256 of the Civil Code of the Russian Federation also establishes that property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different regime for this property.

From the above it follows that the spouse - heir of the deceased spouse has the right, on an independent basis, to apply in the prescribed manner to the tax authority to receive a property tax deduction, if he has not previously used such a deduction, in the amount of the part of the property tax deduction not used by the deceased spouse, regardless of from which spouse the contract for the purchase of the apartment, the right of ownership of the apartment and documents confirming the fact of payment of funds for the expenses incurred for the purchase of the apartment were drawn up.

In this case, a tax return in form 3-NDFL and other documents provided for in subparagraph 2 of paragraph 1 of Article 220 of the Code must be submitted to the tax authority in order to receive a property tax deduction.

If in 2012, which is almost over, you bought/built a house/apartment, then it’s time to think about getting a property tax deduction. Having issued it, you will be able to withdraw 260 thousand rubles from the state. (or more if the property was purchased with a mortgage). To receive a deduction, you must submit the following year (after purchasing real estate) to the district tax application, tax return and papers confirming the fact of purchasing the home and the amount of expenses incurred. This mechanism was in our section.

However, many of the citizens who have recently acquired housing have already become concerned about the issue of obtaining a deduction and have applied for it (at their main place of work). This is also good, especially since it allows you to do without filling out a declaration. However, our conversation today will be interesting both for those who have already issued a property deduction through their employer and for those who are just planning to run to the district tax office. And also for those who have already been using the deduction for several years. And that's all, because we will talk about subtle and sometimes very confusing things - about inheriting a tax deduction and about registering a deduction for a pensioner.

The state budget is not included in the will

Just in case, let me briefly remind you of the essence of the property tax deduction issued when purchasing a home. According to paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, a citizen can demand that the budget return to him the income tax that a person paid on the amount spent on the purchase of housing. That is, we are talking about paying a person 13% (personal income tax amount) of the value of the property he purchased. True, there is a caveat: the tax is refunded on an amount not exceeding 2 million. This means that even if very expensive housing is purchased, the budget will return no more than 260 thousand rubles to the citizen. (amount of income tax paid on 2 million rubles).

Another important point: the state will not give the tax amount to the person immediately, but, most likely, over several years. In fact, a citizen will annually receive from the budget the amount of personal income tax he paid for the previous year. If a person’s official income is small, then receiving a deduction can take many years. Let’s say we are talking about a resident of the Sverdlovsk region who receives the regional average salary of 23 thousand rubles. per month (or 276 thousand per year). The budget will return him 35.88 thousand rubles annually. (13% of 276 thousand). If a citizen’s income does not grow, he will receive a deduction for 8 years. Please note that this is the case if the property was not purchased with a mortgage. If a housing loan was used, then the deadline for receiving a tax deduction will be.

Actually, there is a danger that the recipient of the tax deduction (who is also the owner of the apartment) will leave this mortal world before the budget fully pays him off. Consequently, the question arises about the possibility of transferring the right to a tax deduction by inheritance. In principle, the Tax Code does not provide for such a possibility. However, in some cases inheritance is still feasible. This issue was addressed in the official letter of the Ministry of Finance of the Russian Federation No. 03-04-08/4-311 dated September 19, 2012.

It says in particular that if the testator was the spouse of the heir, and the housing was acquired in their common shared ownership, then regardless of which spouse has documents confirming the fact of payment for the acquired real estate, the heir-spouse has the right to receive a property deduction in part of the share of the deceased spouse inherited by him.
There is another scheme according to which the heir of a deceased homeowner has the right to take advantage of the deduction. True, it only works if the buyer himself did not apply to the tax office for a deduction and the heir contributed money to the purchase of housing. If the owner of the property dies, the heir can apply for a deduction. True, he will have to provide papers confirming that he incurred the costs of purchasing this object.

Pensioners - three years back

Until the beginning of 2012, a non-working pensioner (who does not have income subject to personal income tax at a rate of 13%) could not take advantage of the tax deduction. If there is no tax, then there is no deduction. But on January 1 of this year, Law No. 330-FZ “On Amendments to Part Two of the Tax Code...” came into force, which said approximately the following: if a pensioner had white income in previous years, then he can apply for a tax deduction on account of previous years. And then he will receive back the tax he paid in those very previous years, but not more than three years. Please note that taxes for the years preceding the purchase of an apartment are not refunded to anyone except pensioners. However, with this category, not everything is so simple. Many questions arise about which years the tax can be refunded. It is clear that this is fundamental for a pensioner. After all, if low-income years are included in the deduction, then the deduction will be thin, and vice versa.

Alas, the legislator has deprived older Russians of the opportunity to choose the period for which the deduction could be applied. After the entry into force of Law 330-FZ, the following wording appeared in the Tax Code regarding the mentioned category of home buyers: “... the three-year period for the return of overpaid tax is counted starting from the tax period immediately preceding the tax period in which the carryover balance of the property tax deduction was formed.” .

To explain to ordinary Russians the essence of this spell, a whole bunch of official acts were issued. For example, the Federal Tax Service, in its letter No. ED-4-3/16501 dated October 2, 2012, considers the following example: a certain citizen bought a home in 2008 and in the same year left his job and retired. The next year he received a deduction for 2008 (when he still had taxable income). When Law 330-FZ came into force in 2012, a person filed a tax return for 2005-2007 and asked if he could receive the tax paid in that period. It turned out that it is impossible! As the Federal Tax Service explained: “when submitting a tax return in 2012, this tax period is not the tax period immediately following the tax period in which the balance of the property tax deduction was formed (2008), the number of tax periods to which the above balance can be carried forward, accordingly decreases and it is not possible to transfer the unused balance of the property tax deduction to the tax periods of 2007, 2006 and 2005.”

To be honest, the situation has clarified quite a bit. Much of the problem is still a mystery. Although one can guess that “the period in which the carryover balance of the tax deduction was formed” is the year in which the person last received a tax deduction according to the normal scheme (without the reverse transfer over time provided for pensioners). If you already have EVERYTHING and there is nothing further to receive, then you need to take last year and count back three more from it. For these three years you can get a deduction.

Our guess is confirmed by the explanation of the Federal Tax Service for the Tver Region published on the Tax Portal. It also provides an illustrative example: “If a pensioner purchased an apartment in 2012, has received a pension since September 2011 and does not work, he can submit tax returns in Form 3-NDFL for 2011, 2010 and 2009.”
From all that has been said, at least, it becomes clear that the innovation proposed in Law 330-FZ (carrying over deductions to previous periods) will only help those who, having bought a home, left work for three years. Moreover, only if a person does not waste time and applies for a deduction the very next year after purchasing a home.

During the period of marriage, the spouses purchased an apartment, the ownership of which in 2011 was registered in the name of one of the spouses, who applied to the tax authority to receive a property tax deduction provided for in subparagraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) , and received part of this deduction for the 2011 tax period. In August 2012, the husband died.

According to subparagraph 2 of paragraph 1 of Article 220 of the Code, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for the purchase of an apartment, room or share(s) in them.

If the purchaser of an apartment died after he began receiving the property tax deduction due to him, the right to receive the remainder of the property tax deduction does not pass to the person inheriting his share, since the Code does not provide for the transfer to the heir of the right to the property tax deduction belonging to the testator .

At the same time, Articles 33 and 34 of the Family Code of the Russian Federation establish that property acquired by spouses during marriage is their joint property, and the legal regime of the property of the spouses is the regime of their joint ownership.

At the same time, the property acquired by the spouses during the marriage (common property of the spouses) includes the income of each spouse from labor activity, entrepreneurial activity and the results of intellectual activity, pensions received by them, benefits, as well as other monetary payments that do not have a special purpose ( amounts of financial assistance, amounts paid in compensation for damage in connection with loss of ability to work due to injury or other damage to health, and others). The common property of the spouses also includes movable and immovable things acquired at the expense of the spouses' common income, securities, shares, deposits, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage, regardless of whether in the name of which of the spouses it was purchased or in the name of which or which of the spouses contributed funds.

Paragraph 1 of Article 256 of the Civil Code of the Russian Federation also establishes that property acquired by spouses during marriage is their joint property, unless an agreement between them establishes a different regime for this property.

From the above it follows that the spouse - heir of the deceased spouse has the right, on an independent basis, to apply in the prescribed manner to the tax authority to receive a property tax deduction, if he has not previously used such a deduction, in the amount of the part of the property tax deduction not used by the deceased spouse, regardless of from which spouse the contract for the purchase of the apartment, the right of ownership of the apartment and documents confirming the fact of payment of funds for the expenses incurred for the purchase of the apartment were drawn up.

In this case, the tax authority must be presented tax return in form 3-NDFL and other documents provided for in subparagraph 2 of paragraph 1 of Article 220 of the Code for obtaining a property tax deduction.