In some cases, a person can return the money that he gave to the state in the form of taxes. For such situations, it is necessary to obtain a tax deduction. There are several types of tax deductions:

1. Standard. According to the Tax Code Russian Federation This is a non-taxable minimum income.
2. Social. These are tax deductions, which are also tax-free because they are aimed at medicine, education
3. Property. Applies to the sale of property. Reimbursement of expenses for providing yourself with housing.
4. Professional. Presented to persons carrying out special types of activities and incurring expenses in connection with their professional activities.

Standard tax deductions available:

• a) persons who received radiation or other illnesses in the event of a disaster at the Chernobyl nuclear power plant, as well as persons who eliminated the consequences after the Chernobyl accident.
• b) Persons who eliminated the consequences of nuclear accidents and nuclear tests.
• c) Disabled people of the Great Patriotic War
• d) Military personnel of the first, second, third groups who were injured during service.

The deduction is provided:

1. Heroes of the USSR and the Russian Federation.
2. People who took part in hostilities.
3. disabled children and disabled people of groups I and II.
4. To guardians.
5. Students aged 18 to 24 years old, full-time students.
6. Graduate students.
7. For disabled children. Standard child tax deduction:

The standard child tax credit can be used legal representatives. It is provided to persons who have not reached the age of majority, as well as to persons studying under twenty-four years of age. The child deduction can be used until the income from the beginning of the year exceeds three hundred fifty thousand rubles. If the income exceeds this amount, then standard deductions are not issued.
Standard tax deductions by year:

Standard tax deductions 2017			Standard tax deductions 2020
Object of deduction:	Deduction amount:		Object of deduction:	Deduction amount:
	Parent/parents. Adoptive parents.	Guardians. Trustees.	Parent/parents. Adoptive parents	Guardians. Trustees
First child			First child	One thousand four hundred rubles a month.
Second child	One thousand four hundred rubles a month.		Second child	One thousand four hundred rubles a month.
	Three thousand rubles a month.		Third and each subsequent child	Three thousand rubles a month.
graduate student; resident; intern;			Full-time student; graduate student; resident; intern; a student under the age of 24 who is a disabled person of the first or second group.	Twelve thousand rubles a month
Bottom line: The 2020 standard tax deductions have not seen any shocks or changes compared to the 2017 tax deductions.

Standard tax deductions for personal income tax.

Items of standard deductions.	Documents that show that deductions can be provided to the person.
Standard deduction for children in 2020	A birth certificate is required for the 2020 Standard Child Tax Credit. If there are several children in a family, then birth certificates of all children are needed. Document on adoption, guardianship. If the child is disabled, then a certificate of disability is required. Deduction through the employer: 1. Application from the employer. 2. Birth certificate. 3. Marriage document. 4. Certificate from the school, college, technical school, etc., where the child is studying. If there is only one parent in the family: 1) Certificate certifying the death of one of the parents. 2) Certificate indicating the absence of marriage. In this case, a tax deduction can be issued twice as much, however, in the following cases: v The paternity of the child has not been established. v Death of a parent. v The parent has disappeared.
Conclusion to a disabled employee of the first or second group	Document establishing disability.
Hero of the USSR or the Russian Federation	Certificate of Hero of the Russian Federation.

Standard deduction for a foreigner.

Foreigner working in Russian organization, may receive standard tax deductions. Provided: He is fixed in the state. (lives one hundred eighty-three calendar days within twelve months)
The tax agent can be not only the employer, but also the persons who pay the employee income taxed at a rate of thirteen percent.
If employment contract terminated, the employer is not released from the position of tax agent. If former employee applied to return the excessively withheld personal income tax and provides documents that really indicate this, then the campaign is obliged to pay.
An individual has the right to receive not only those incomes that are taxed at a rate of thirteen percent, such as wages, but also:

1. Interest for loans
2. Rent
3. Payment for the performance of work and provision of services under civil contracts, under copyright agreements.

Basic important documents for registering a tax deduction through the Inspectorate of the Federal Tax Service

1. Application for tax deduction
2. Application for transfer of money to a personal bank account
3. Passbook or a photocopy of it.
4. Identification
5. Declaration in form 3 personal income tax
6. Certificate 2 - Personal income tax from the place of employment.
7. An agreement evidencing the purchase of living space.
8. Receipts that certify that the cost of the apartment has been paid.
9. When housing is purchased under contract equity participation, you additionally need to submit an acceptance certificate for the transfer of real estate.
10. An extract from the registration chamber confirming the fact of ownership.

Within ten days tax service will notify the taxpayer in writing of the result of the audit. Then you need to go to the Federal Tax Service and write an application for a personal income tax refund.

If you are officially employed, regularly pay the state year after year income tax and at the same time have not yet exercised their right to receive a tax deduction when buying an apartment, building a house and compensation for mortgage interest, then you should definitely read this article from beginning to 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 changes in legislation for 2020, 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 frequently asked questions The problems that our lawyers face 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 therefore 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 buying an apartment you used 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 housing was purchased for 500,000 rubles, then maximum amount, which you can count on is equal to 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. More details about how much money can be returned, as well as an analysis specific examples read 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 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 you exhaust your limit.

But submit income tax returns in tax office you are entitled only for the current one or for a maximum of three previous years, But more on that 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 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 2020 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, statements of bank transfers, bills, etc.);
• A copy of your certificate of assignment Identification number taxpayer (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 tax authority may also require you to fill out applications for sharing the deduction between spouses if you are legally 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 2018 and 2017.

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

Return documents property tax When purchasing an apartment, you can, starting from the moment you pay in full for the purchased housing and receive 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

Most 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 2020, you need to fill out a new declaration in the prescribed form 3-NDFL and attach it to 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 remittance. 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 (it usually takes about 30 days for the 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 necessary actions to get an income tax refund after purchasing an apartment, our specialists will advise you online for free.

Calculator

​You can find out how much tax you can get back from purchasing an apartment in 2020 by using our

For improvement demographic situation and an increase in the number of families with their own housing, the state has introduced a new measure of social support - a tax deduction for the purchase of an apartment. A tax refund when purchasing an apartment can significantly reduce the cost of purchasing housing or land for building a private house, which has a positive effect on the opportunities of taxpayers and members of their families.

The possibility of applying for any social support is a complex procedure that is not available to all residents of Russia. Those wishing to do so must comply with the standards established by law, since a tax deduction when purchasing an apartment can only be obtained under the condition of official employment with a constant transfer of income tax to the state treasury.

At the legislative level, tax deductions when purchasing an apartment can be divided into several large types:

1. For the purchase of residential real estate.
2. For the construction or finishing of a private house.

In turn, these categories are divided into narrower programs according to personal income tax deduction when purchasing an apartment, which is chosen by applicants independently:

Section name	The name of the program	Short description	What objects does it apply to?
For the purchase of a home	Mortgage interest repayment	Provided to reduce the monthly financial burden on the home owner until the maximum refund amount is exhausted, or until full repayment loan.	Any residential premises that were purchased with the help of mortgage lending - a multi-room dwelling, a house or a share in any premises suitable for habitation.
	Refund of part of the amount paid for the direct purchase of residential real estate	Provided after the actual purchase of a residential building for partial compensation of acquisition costs.	Any residential property - a share in a complex for people to live in, a room in a dormitory, etc.
For construction	Providing state support for land for construction	It is issued on a similar principle to the purchase of housing on a mortgage, however, you can count on receiving it only after the completion of the construction of the house and its full registration in the Unified State Register of Real Estate.	Any land for residential construction with documentary evidence of the presence of residential premises on the site.
	Cleaning and repairs, if the property was rented without them	Provided after the house has been put into operation and information about acceptance and handover has been provided real estate the owner and the lack of finishing.	A tax deduction is provided when purchasing an apartment in a new building without final finishing, with the obligatory indication in the purchase and sale agreement and acceptance and transfer of a clause about the absence of finishing repairs.

The rules for obtaining a tax deduction when purchasing an apartment are established by law - Article 220 of the Tax Code of the Russian Federation determines that the presentation of any other real estate objects to receive state support, with the exception of residential properties, is prohibited. Also, special attention is paid to the mandatory location of real estate on the territory of the Russian Federation, therefore Russians cannot receive government assistance for foreign real estate.

In what cases is it not allowed?

There are several circumstances that may affect the refusal to grant the right to property deduction when purchasing a residential property.

Such situations include the following circumstances:

1. A tax deduction is not provided if the apartment is purchased from relatives.
2. The acquisition of real estate occurs from persons dependent on each other, in particular from an employer, a ward, etc.
3. The applicant has exhausted his right to provide a tax deduction when purchasing an apartment.

The provision of a tax deduction when concluding a transaction for the purchase and sale of housing has undergone significant changes in 2014, while the innovations of 2020 have added some circumstances and nuances that allow the registration social assistance from the state more transparent.

How many times can you get

The Tax Code of the Russian Federation defines the concept , what is a property deduction, as well as the conditions for its provision to residents of Russia. Registration of this type of state support is available to citizens of the Russian Federation, as well as foreign persons who carry out labor activities and live in the Russian Federation for at least 183 days a year, with an official source of income from which 13 percent of income tax is withheld.

Since 2014, legislation has used new order providing a property deduction when purchasing an apartment, which is clearly different from previous years:

Name of the state support program	Until 2014		After 2014
	Characteristic	Possible amount of deduction use	Characteristic	Significant changes
Social assistance for purchasing housing with a mortgage	Help with mortgage interest payments.	Without any restrictions, up to the full repayment of the mortgage by the borrowers. It is currently used by those persons who have issued Housing loan before or during the period 2013 until the entry into force of the new legislation.	With funds from state budget Part of the mortgage interest is paid off.	The maximum amount of tax deduction when purchasing an apartment cannot reach more than 13% of 3,000,000. You can use the funds until the amount provided is completely exhausted Money as government support measures.
Help with purchasing real estate	Part of the loan was repaid or a certain percentage of the funds spent by the owner were reimbursed.	It was provided once without the opportunity to apply for a property deduction for the purchase of an apartment a second time.	Part of the cost of the premises is reimbursed, or the opportunity is given to return part of the expenses incurred.	A tax deduction can be provided when purchasing a second apartment if the cost of the first residential premises has not reached the maximum refund amount. It is set at 13% of 2,000,000 rubles.

Today, a refund can be issued according to the new rules for housing that was purchased after 2014, provided that this right has not been used previously.

What amount can be returned from the state?

By general rule The state provides the opportunity to process a refund in several ways, indicating the maximum possible amount of compensation within the framework of state support measures that a specific person can receive.

Citizens can independently determine what the amount is tax refund when buying a home, using general formulas or a tax deduction calculator.

A citizen can return the following amounts depending on the type of return:

1. When registering a deduction after purchasing real estate in the amount of 260,000 rubles, which is 13% of 2 million.
2. When applying for a tax deduction when purchasing a home with a mortgage loan in the amount of 390,000 rubles, which is 13% of 3 million rubles.

The legislation notes that it is possible to add up deductions depending on the composition of the applicant’s family:

• During registration joint ownership when buying an apartment by spouses;
• When filling out papers for a tax deduction for a child and a parent when purchasing real estate for further residence of family members;
• When one of the spouses is at retirement age, it is possible to claim a refund if the second spouse works or they both receive any income other than a pension.

The legislator's attention is also paid to other categories of persons, in particular individual entrepreneurs. Submitting a package of papers for a property return when purchasing an apartment for an individual entrepreneur is only possible if the entrepreneur pays taxes according to common system taxation, under other circumstances it is impossible to exercise these rights.

You cannot receive a property refund when buying an apartment from relatives.

An example of calculating a deduction for an apartment purchased before and after 2014

The new formulas for calculating the provision of a refund are as follows:

The cost of real estate is less than or equal to 2 million rubles. If the amount is greater than the maximum, the maximum allowable amount is taken into account - 2 million.

The total amount of interest cannot be more than 3 million rubles; if it is more, then the maximum amount is taken into account. After the limit is exhausted, the owner of the residential premises pays at the previous rate and monthly payment.

Example 1 . The premises were purchased in 2012. The cost of housing was 1 million 200 thousand rubles. The owner applied for a refund for the purchase of real estate. At the same time, for the current year he paid 198,000 in income tax.

As a general rule, he can return :

After receiving the funds, the citizen will not be able to take advantage of the opportunity to receive the missing amount when registering a house under a purchase and sale transaction in the second or third year after the introduction of the new rules. Previously, there was only a one-time option to receive funds, even if the return was only 12,000 rubles.

Example 2. The first housing was purchased in 2015, costing 980,000 rubles, the second in 2017 for 1,560,000 rubles. The owner did not take out a mortgage, so the amount of funds to be returned will be calculated using the first formula.

For the first placement, a citizen will receive:

For the second:

Because maximum size the return is 260 thousand rubles, then the applicant will be able to return 127.4 thousand for the first home and 132.6 for the second. Once the limit amount has been exhausted, you can no longer use the refund.

Documents for registration

In order to receive a refund established funds as state support, it is necessary to provide a package of documents to specially authorized bodies.

The list of documents to be provided is as follows:

• An application from an interested person to provide him with the opportunity to participate in the program, if spouses participate, then two copies are drawn up;
• Declarations 2 and 3-NDFL, in which it is necessary to indicate the budget classification code - KBK and other necessary items;
• Documentation that confirms ownership of the premises - purchase and sale agreement, extract from the Unified State Register, etc.;
• Papers that confirm the expenses incurred by the applicant if the return is issued for repairs of premises or construction;
• Papers about interest on the loan with a full indication of the overpayment and interest already paid;
• If the housing is registered not only in the name of the taxpayer, but also in the name of his child, then it is necessary to provide a birth certificate of the minor;
• Upon registration common property, a marriage certificate is required;
• Permission from the guardianship on the possibility of using the right to provide a return to a minor, subject to providing him with a share in the real estate;
• Confirmation of rights to receive a refund from the Federal Tax Service.

In some cases, a signature may be required to authorize the use of the return by one of the spouses if only one person is handling all matters.

When to submit documents and for what period

The legislation does not establish a clear deadline for submitting papers to receive a tax deduction when purchasing an apartment; however, when these legal relations arise, they act as standard certain deadlines receipt and accrual of due funds.

Features of receiving a refund depend on the age of the applicant:

	Deadline for application	For what years can it be recovered?	Difficulties	When do you receive a tax deduction when purchasing an apartment?
able-bodied	Any time after one year of obtaining ownership of the premises	During the three years following the acquisition of the right	The maximum payment amount is equal to the funds paid within the framework of income tax. If they are not enough for a full refund, then part of the funds is transferred to the next year.	The application and other papers can be submitted one year after receiving the right to issue an income tax refund.
Pensioner	Any time after receiving the right to return	Three previous years prior to registration of property rights	Difficulties may arise if the pensioner does not have any additional income, except for pensions, since personal income tax is not collected from pension transfers

The legislator clarifies that funds can be transferred wherever the recipient wishes - for interest on the loan or to his own current account.

Although the tax deduction for the purchase of an apartment does not have a statute of limitations, you can only receive funds paid as income taxes for the last three years, even if the mortgage loan has been paid off for 5 years.

Receipt process step by step

Despite the apparent complexity of the procedure, the only point that for some reason can significantly complicate the registration process is the collection necessary documentation. The procedure itself is simple and does not require any special knowledge or skills from the applicant.

Property return is carried out through:

1. Applications of an interested person to the Federal Tax Service with the established package of papers.
2. Waiting for a response from the Federal Tax Service.
3. Receiving a positive or negative decision.
4. Transfer of funds for the needs specified in 3-NDFL.

Typically, the period for receiving a tax deduction for the purchase of residential premises after submitting documents is one month.

Deduction from the employer

The legislation fully determines who is entitled to a tax deduction when purchasing an apartment; such people include capable citizens working in Russia and purchasing residential real estate within the state.

Besides standard methods receiving a refund, there is another one - obtaining state support with the help of the employer.

In this case, initial stages Registration of the application and collection of documents are identical; differences begin after submitting the entire package of necessary papers to the Federal Tax Service. After receiving the answer, the employee of the organization must write a statement to the employer about the desire to receive the required funds as wages.

In this case, 13% of the salary as income tax will no longer be levied until the established funds are exhausted.

After the package is exhausted, tax collection will continue at the same level.

Registration of a deduction is a lengthy procedure that requires special care in filling out documents and providing the necessary information to the Federal Tax Service. Any mistake may result in a refusal to provide government support.

You will learn more about it in the next post.

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You can get back the money you paid to the government in taxes, or you can choose not to pay tax (up to a certain amount). To do this, you need to receive a so-called tax deduction, that is, reduce your taxable income. A tax deduction is an amount that reduces the amount of income on which tax is levied. Often the income you receive is only 87% of what you earned. Because 13 rubles out of every 100 rubles your employer (or other tax agent) pays for you as tax (income tax individuals, otherwise called income tax). In some cases, you can get this money back. One such case that gives the right to a tax deduction is the purchase of residential real estate (for example, an apartment).

The deduction amount reduces the so-called taxable base, that is, the amount on which tax was withheld from you. You will be able to receive from the state in the form of tax refunds not the amount of the deduction, but 13% of the amount of the deduction, that is, what was paid in taxes. At the same time, you will not be able to receive more than you paid in taxes. For example, 13% of 100 rubles is 13 rubles. You can receive 13 rubles only if you paid 13 rubles in taxes for the year. If you paid less in taxes, you can only get back what you paid. You can carry the rest over to the next year, because the property tax deduction for the purchase of real estate, unlike other deductions, is carried over to future years. Also, when calculating, you need to take into account the deduction limit established by law. If the deduction limit is 2 million rubles, your deduction cannot be greater, and the tax refund cannot be more than 13% of the deduction limit, that is, 260,000 rubles. Taxes paid at a rate of 13% will be refunded when purchasing an apartment.

Maximum deduction amount

The maximum amount of property tax deduction when purchasing an apartment is 2 million rubles, not counting interest on the loan. This amount is established starting from 2008 and remains for subsequent years (including, for example, 2015 and 2016). Previously, the maximum deduction amount was 1 million rubles. The amount of tax refund will be 13% of the deduction amount.

Two ways to get a tax deduction

There are two ways to receive a deduction: at the end of the year for which the deduction is received, by receiving the entire amount from the tax office, or during the year for which the deduction is received, by underpaying the tax and receiving a deduction from the employer (or other tax agent).

To receive a property tax deduction from the tax office, you need to submit a 3-NDFL tax return, an application for a deduction and some other documents to your tax office at the end of the year for which you want to return taxes. Then, after the tax office verifies your documents, you will receive your tax refund in your bank account. That is, the taxes you paid will be returned to you.

To receive a property tax deduction from an employer, you need to provide the employer (if you have several of them, one of your choice) with an application and notification received from the tax office. To receive a notification from the tax office, you will need to submit to your tax office an application for issuing a notification and documents confirming the right to the deduction. The employer, after receiving the notice, must pay you income without withholding tax until the end of the calendar year.

Unfortunately, when receiving a deduction from an employer, the employer will pay you all income only after providing notice. That is, for example, if you bring a notice in August, only from August. And through the tax office (at the end of the year) it will be possible to return taxes for the entire year, and not just from August to December.

Another disadvantage of receiving a deduction from the employer is that, as a rule, you will have to go to the inspectorate twice. First, you will need to request a notice to the employer from the tax office (confirming your right to the deduction). The inspectorate, as a rule, does not issue a notification immediately - by law, it has one month to do so. Therefore, you will need to go to the inspectorate again to pick up the prepared notification. If you receive a deduction not from your employer, but from the tax office, as a rule, one “trip” to the inspectorate is enough.

New and old rules for tax refund when buying an apartment

Since the beginning of 2014, new rules for obtaining deductions have been in effect, but not for everyone. The new rules are for you only if two conditions are met.

The three main changes are:

The deduction becomes multi-use. Now the deduction can be obtained for several residential properties (for example, several apartments). (But do not forget that the limit of 2 million for all objects remains.) Example. Peter bought two apartments. Each apartment costs 1 million rubles. According to the old rules, Peter could receive a deduction for only one of the apartments. Now - on both. The deduction limit is now determined not per housing object (for example, an apartment), but per person (the buyer who receives the deduction). Example 1. Peter bought two apartments, each of which costs 1.5 million rubles. According to the old rules, Peter could only receive a deduction in the amount of 1.5 million rubles (because the deduction is only possible for one apartment). According to the new rules - 2 million rubles. Example 2. The couple (Peter and Svetlana) bought an apartment for 5 million rubles. According to the old rules, the two of them (together) could receive a deduction in the amount of 2 million rubles. According to the new rules - 4 million rubles. Interest deduction limit mortgage loan now - 3 million rubles. Previously, such deductions were not limited.

Here's a slightly more detailed one-page memo on the new rules that you can download:

Do you need to somehow take these changes into account if, for example, you bought an apartment in 2013? No. For example, you bought an apartment in 2013. This means that your right to deduction came in 2013. You may not study these changes. The new rules are not for you. Even if you are returning taxes for 2014 or years after 2014 - including 2016 or 2017.

Is it possible to get a deduction for mortgage interest on a second home if you received a deduction for the cost of your first home (but not for mortgage interest)? If the right to deduction for the first home occurred before 2014? Yes, it's possible. This is the only situation in which you can use the deduction again, despite the fact that you have already used it and the right arose (for the first time) before 2014. The Russian Ministry of Finance wrote about this in letter No. 03-04-05/64922 dated December 16, 2014. In such a situation, you may be able to claim a mortgage interest deduction. When filling out the declaration, leave the answers for housing purchase expenses blank, and fill out the answers for mortgage interest.

For example, you bought an apartment in 2013. You received a deduction for the cost of the apartment, but not for the mortgage interest. In 2014, you bought another apartment using a mortgage. You can get a deduction for a second apartment, but only for mortgage interest.

How to get the maximum deduction quickly and easily?

The easiest way to quickly prepare correct documents for maximum refund and submit these documents with Tax. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

What to do if common property

Tax Refund Process

Don't be afraid of the tax refund process. This is a common standard procedure for tax inspectorates. To which you have every right. For example, in 2015, according to official data from the tax service, more than two and a half million Russians returned taxes when purchasing or building housing. Inspections usually have separate “windows” for those receiving tax deductions. The queues at inspections, as a rule, are not at these “windows”, but at others - for companies. Many consultants who undertake to obtain a deduction for you deliberately exaggerate the difficulty of this process in order to increase the cost of their services.

Together with the declaration, you can immediately, at one time, submit everything Required documents. All you have to do is wait until the money arrives in your account. In October 2012, the tax service confirmed that an application for a tax refund can also be submitted immediately (letter 10.26.12 No. ED-4-3/18162@). That is, to receive a refund, as a rule, one “trip” to the inspection is enough. And the Tax Office will make sure that the documents you bring to the inspection are correct.

How to get a tax deduction

On the Tax website you will find everything you need to get a deduction in any part of Russia. Now you don't need to contact consultants. You can do everything yourself much faster and cheaper:

1 Fill out the declaration on the Tax website. With us, filling out the declaration correctly will be quick and easy.

2 Attach the list of documents to the declaration. The list and application templates can be downloaded for free in the “Useful” / “Documents for deduction” section of the website.

3 Submit documents and receive money. All you have to do is submit the prepared documents online through the Tax Office or take them to the inspectorate and receive the money.

To proceed to filling tax return 3-NDFL on our website, please click the Next button below.

Property deduction to buy an apartment

Considering the question of how to apply for a tax deduction when buying an apartment, first of all, it must be said that such a deduction is provided in the following cases:

Size tax deduction when buying an apartment in 2015-2016 years is 13% of 2,000,000 rubles; the amount of deduction for repayment of interest on loans is 13% of 3,000,000 rubles.

If a citizen has not taken advantage of the entire amount of the tax deduction, then he can receive it in additional tax periods when purchasing other property.

If the apartment was purchased by spouses during marriage, then it becomes their joint property. Since 2014, property deductions have not been distributed between spouses; each spouse can claim a tax deduction.

Receiving a tax deduction when purchasing an apartment in 2015-2016 years is not allowed if:

• The sale and purchase transaction was concluded between related parties. Interdependent persons include: spouses, parents, children, brothers/sisters (full/half), guardians and wards.
• If payment for the purchase was made using funds maternity capital, at the expense of the employer or at the expense of the budget.

Changes in obtaining tax deductions when purchasing real estate in 2015-2016

Since 2014, a new procedure for providing tax deductions for the purchase of real estate has come into force. A deduction under the new rules can be obtained if 2 conditions are simultaneously met:

• If the housing was purchased after 01/01/2014 (the deduction for housing purchased before this date is issued according to the previously valid rules).
• If the applicant has not previously received a tax deduction.

Let's talk about this in more detail.

1. Since 2014, the deduction has become multi-use. This means that you can get it not only from one purchased apartment, but also from other real estate properties, provided that you meet the established by law limit.
2. The limit is calculated per person, not per property; limit size - 2,000,000 rubles. To make it more clear, let's give an example:

• A. buys 2 apartments worth RUB 1,300,000. and 2,500,000 rub. According to the old rules, he could return the overpaid tax only from the first purchase, based on the cost of the apartment - 169,000 rubles. (13% of RUB 1,300,000). Now the unused part of the property deduction (RUB 700,000), which was previously burned, can be used when purchasing the next apartment. Thus, A. will be able to receive a tax refund with the maximum possible amount property deduction - 2,000,000 rubles. Based on the results of the purchase of two apartments, A. will receive 13% of this amount - 260,000 rubles.
• Spouses A. purchased an apartment worth 6,000,000 rubles. According to the new rules, they receive a tax refund on RUB 4,000,000. (2,000,000 per person).

The tax deduction limit is also established for interest paid on mortgage lending, - 3,000,000 rub. Previously, there was no such limit at all.

And one more nuance: even if you purchased several apartments with a mortgage, the tax deduction will still be provided only for one apartment.

Note that the considered changes tax deduction when buying an apartment in 2015-2016 years continue to operate.

Tax deduction for an apartment in 2015-2016 they will receive in the amount of 4,000,000 rubles. (2,000,000 rubles per person), plus a property deduction in the amount of up to 3,000,000 rubles. on the interest they pay on the mortgage.

Thus, the total property deduction for two will be 10,000,000 rubles, and they will be able to return an amount of up to 1,300,000 rubles.

Thus, we can conclude that for spouses who are going to purchase housing, and even with a mortgage, the situation is most favorable. Tax deduction for an apartment in 2015 they will receive 4 million rubles. (2 million rubles per person), plus a property deduction in the amount of up to 3 million rubles. on the interest they pay on the mortgage.

Thus, the total property deduction for two will be 10 million rubles, and they will be able to return an amount of up to 1.3 million rubles.

How to apply for a tax refund when buying an apartment?

To apply for a tax deduction when purchasing an apartment in 2015-2016, you must submit a completed 3-NDFL declaration to the Federal Tax Service at the place of registration (See. How to fill out a declaration (NDFL3) when buying an apartment?). Attached to the declaration documents for a tax deduction for the purchase of an apartment.

In particular, to obtain tax deduction when buying an apartment in 2015 documentation you will need the following:

• Certificate 2-NDFL from the citizen’s place of work.
• A copy of the document confirming the right to the apartment: a certificate of ownership or a copy of the transfer deed for the apartment (if the apartment was purchased under an equity participation agreement, and the deduction is claimed before registration of ownership).
• Copies of payment documents.
• An apartment purchase and sale agreement or an agreement for shared participation in construction.
• A copy of the applicant's passport (not included in required documents by law, but many tax offices require it to be attached).

For registration of a tax deduction when buying an apartment The mortgage will additionally require:

• Loan agreement.
• Certificate from the bank about interest paid.

If, when filing a tax return, you calculate in it the amount of tax that is due for refund from the budget, then documents for a tax deduction for an apartment You must also attach an application for a personal income tax refund.

What documents are needed to obtain a tax deduction from an employer?

If you wish, you can return tax deduction for the purchase of an apartment How by filing a declaration with the tax office, or by contacting your employer.

Don't know your rights?

The advantage of the second method is that the tax refund occurs before completion tax period. But in this case, you must first confirm your right to a deduction with the Federal Tax Service.

To receive notification of the right to a property deduction, a citizen goes to the Federal Tax Service at the place of registration, writes there statement V free form about issuing a notice to the employer. To this application he attaches documents that confirm his right to tax refund when buying an apartment .

The Federal Tax Service reviews the application within 30 working days and issues a notification to the citizen (or refuses to issue the document).

After receiving the notification, the citizen gives it to the employer, writes the corresponding statement , and the employer, based on the submitted documents, ceases to deduct from his salary personal income tax fees- until the citizen’s salary exceeds the amount of the property deduction.

If it turns out that the employer did not provide the deduction in full or did not provide it at all, the citizen has the right to apply for a deduction to the Federal Tax Service.

Tax deduction when selling an apartment

In the case of declaring income related to the sale of property, a citizen has the right to reduce all income received by the amount of property deductions in the following amounts:

• From the sale of an apartment, residential building, room, garden plot or shares in them - in an amount not exceeding RUB 1,000,000.
• From the sale of a garage, car, other real estate - 250,000 rubles.

If a citizen sold several property assets during the year, then the deduction limits apply to all of them cumulatively.

The taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him related to the acquisition of this property.

But you cannot apply a tax deduction and reduce your income at the same time. You need to choose one thing.

The obligation to submit a return is not always linked to the payment of tax. If the amount received from the sale does not exceed the specified Tax Code limit, then the citizen is obliged to provide a declaration, but he does not need to pay tax.

These tax deductions in no way apply to the actions of individual entrepreneurs related to the sale of real estate.

If the apartment that was located in shared ownership, was sold under one sales contract, then a tax deduction in the amount of 1,000,000 rubles. must be distributed among all shareholders in proportion to their shares. But if each owner sold his share separately, then each has the right to receive a deduction in the amount of 1,000,000 rubles.

Another feature of the property deduction when selling an apartment is that it can be applied an unlimited number of times during the life of a citizen, unlike, for example, a deduction when buying an apartment.

So how to get a tax deduction for an apartment if it is sold? In order to receive a tax deduction when selling an apartment, you must fill out a 3-NDFL declaration and attach documents to it that confirm the fact of the sale of the apartment.

It should be remembered that even if the apartment has been owned for less than 3 years or was transferred under an exchange agreement (with an additional payment), a citizen can still qualify for tax deduction for an apartment (including sold ones).

Is it possible to get a tax refund when buying a summer house?

A citizen can claim a tax deduction in the amount of expenses incurred for the purchase of:

• a land plot or share(s) in it, provided for individual housing construction;
• land plot or share(s) in it on which the acquired residential building or share(s) in it is located.

Since 2010, citizens can receive a deduction not only for the dacha itself, but also for the plot that is located under it. But in this case, it should be remembered that the plot is subject to property deduction only if there is a residential building on it and it is a permanent building.

If you just have a plot of land, then you will not receive a deduction for it.

Also take into account the fact that if you want to receive a deduction for finishing the house, then make sure that the purchase and sale agreement contains a line stating that you bought an unfinished house or a house without finishing.

Property deduction: conclusions

Thus, it is possible gettax deduction as when buying an apartment , and when selling it. Moreover, you will be able to claim a deduction for interest paid under a targeted housing loan agreement.

The Tax Code has many positive aspects for those who want to receive a deduction for property acquired in 2014 and later. For example, increased limit deductions (both for the purchase of housing and for paying interest on loans) and the opportunity for both spouses to receive a deduction when purchasing an apartment during marriage.

In addition, according to the law, you can receive a property deduction when selling an apartment more than once within the established limit, but not more than once a year.