How to get a tax deduction for DDA? Tax deduction for dd. Get a tax deduction for dd.

Legal grounds for receiving

The Tax Code, in force on the territory of all constituent entities of the Russian Federation, in Article 220 establishes the procedure for obtaining and regulates the conditions under which citizens have the opportunity to receive a tax deduction provided for by law when purchasing an apartment under the DDU in a new building.

Persons buying apartments in buildings under construction has the right to receive a property tax deduction for housing under construction(clause 3, clause 1, article 220 of the Tax Code of the Russian Federation);
the right to deduction arises from the moment of signing the transfer deed(clause 6, clause 3, article 220 of the Tax Code of the Russian Federation);
to receive a tax deduction for shared construction of an apartment You do not need to wait for state registration of housing.

This provision is explained and confirmed by letter of the Federal Tax Service of Russia dated May 25, 2009 N 3-5-04/647 and letters of the Ministry of Finance of Russia:

Is it possible to get a tax deduction if the apartment is still under construction?

The exciting question is whether it is possible to get a tax deduction if the house has not yet been completed, which is asked by many citizens who buy housing in a house that is still under construction. An important aspect of receiving this benefit is the mandatory presence of a signed act of acceptance and transfer of this property into your ownership.

Along with the basic cost of housing specified in the sales agreement, you can receive benefits for some other types of taxpayer expenses, which include:

costs for finishing materials;
costs of finishing work, development of design and estimate documentation for these works.

Important! To receive compensation for finishing costs, you need to make sure that the contract stipulates that the property is sold without the necessary finishing. This is a prerequisite for reimbursement of costs of this kind. Read more about this in the article “Deduction for apartment renovation in a new building and secondary housing”

Example

Zakharova M.Z. in 2015, she entered into an agreement to purchase an apartment in a building under construction and immediately paid its cost, which amounted to 1,800,000 rubles. The transfer and acceptance certificate was issued in July 2016. Considering that the agreement contains information about the purchase of housing without finishing, Zakharova M.Z. has the right, after signing the transfer deed, to receive a tax deduction of 13% from 1,800,000 rubles, and at the same time from 200 thousand rubles spent on finishing and repairs.

Tax refund when purchasing an apartment in a building under construction with a mortgage

Citizens who have used mortgage lending to purchase their own home in a house under construction can also exercise their right to a refund of personal income tax. It is allowed to receive a tax deduction when purchasing an apartment in a building under construction with a mortgage, without waiting for the completion of construction, only if you have already received and signed the apartment acceptance certificate.

Size

In addition to the basic deduction amount of 2,000,000 rubles, you can receive a property deduction from the amount of mortgage interest paid up to 3,000,000 rubles.

Return on interest is allowed after receiving the main purchase benefit;
You will be able to return all interest, even if the mortgage loan was taken out before registering ownership of the apartment or signing the transfer deed.

Example

In June 2017 Anuchkina A.B. I took out a mortgage in the amount of 2,800,000 to purchase an apartment in a house under construction under DDU. In March 2018, she signed the acceptance certificate. In January 2019, Anuchkina A.B. has the right to apply to the Federal Tax Service to return the main deduction from the amount of 2,000,000 rubles, and interest for the period from June 2017 to January 2019 in the amount of 314,000 rubles. As a result, Anuchkina A.B. will be able to return tax in the amount of: 13% × (2,000,000 + 314,000) = 300,820 rubles.

To obtain a personal income tax refund for housing purchased on credit, there are many nuances; be sure to read the article “Tax refund when purchasing an apartment with a mortgage”

Tax deduction when purchasing an apartment under a shared participation agreement

It is possible to receive a tax deduction for shared participation in the construction of a new building if the house has not yet been commissioned only by having in hand a signed transfer deed, required as a document confirming your right to this property;
the required package of documents must be accompanied by a management agreement, which contains information about the funds paid by you that are subject to reimbursement;
The moment of the right to receive a property deduction is considered not the date of conclusion of the DDU, but the date of acceptance of the apartment according to the act;
Please note that under a preliminary purchase and sale agreement (preliminary transfer and acceptance certificate), you will not be able to receive a tax refund, because - this is only your intention to enter into it, but it is not such and does not transfer any property rights. This position was confirmed by the tax authorities in a letter dated August 29, 2013 No. BS-4-11/15716

Example

Lazebnaya T.V. According to the DDU, she bought an apartment in 2017, but the transfer and acceptance certificate was signed only in January 2018. Accordingly, she received the right to take advantage of the property deduction only in 2018.

Example

Kolbina A.A. I bought a studio in a building under construction in February 2017, having concluded a preliminary agreement for the sale and purchase of the apartment, and in January 2018 I applied for a tax refund to the inspectorate, having drawn up a preliminary acceptance certificate. But since the document necessary to confirm the right to a property deduction is a document confirming the ownership or right of claim to the apartment, she was denied the deduction.

You can read more about tax deductions when purchasing an apartment as shared ownership here.

Tax deduction for the assignment of shared construction rights

When assigning rights to shared construction, as well as the return of personal income tax during shared construction of an apartment, it is possible only after receiving the transfer and acceptance certificate.

According to the provisions of the letter of the Ministry of Finance of the Russian Federation No. 03-04-05-43347 dated August 29, 2014, along with the provision of the share participation agreement under which the assignment was carried out, you will need to attach a completed assignment agreement to the main set of documents. This condition is also contained in the letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3/19630@, communicated to the tax authorities, which provides a list of documents required to obtain a property deduction
The moment of the right to deduction will not be considered the date of conclusion of the DDU or the assignment agreement, but rather the date of acceptance of the apartment according to the act signed by both parties.

Example

Romashchenko K.O. under an assignment agreement, he purchased an apartment in 2017, but the act of accepting the transfer of the apartment will be signed only in September 2018. Accordingly, he will receive the right to a property deduction only in 2019. Romashchenko K.O. has the right to a tax refund on income received for the entire 2018, but not for 2017.

Tax deduction when purchasing an apartment through a housing cooperative

Citizens purchasing apartments under construction through housing-construction cooperatives under share accumulation agreements can count on a tax benefit on the transaction.
An important condition for the occurrence of such a right is:

full payment of the required share contributions by the member of the cooperative;
signing the transfer deed.

Example

In March 2016 Kotov N.A. paid 515,500 rubles. as part of the contribution for the purchased apartment through the housing cooperative, and the remaining amount is 1,455,500 rubles. paid in December of the same year, but because the acceptance certificate has not yet been signed by him, there is no right to the benefit. After signing this document in April 2017, Kotov N.A. the right to a personal income tax refund appeared starting in 2017.

Tax deduction for the act of accepting the transfer of an apartment in 2018

Purchasing an apartment that is still under construction gives its owner the right to receive a personal income tax refund. The act of acceptance of the apartment is the most important aspect of any transaction of this kind, and its signing gives the taxpayer the right to begin processing the deduction starting from this tax period and, what is very important, there is no need to wait for registration of ownership of the property to receive the deduction.

Example

In 2015 Komlichenko O.A. DDU was concluded. At the same time, he made the full contribution for the purchased apartment, but the completion of construction and the signing of the acceptance certificate took place in December 2017, January 2018 came and the apartment of Komlichenko O.A. have not yet been registered as property. Despite this, he filed a tax refund and received it for the entire 2017, and not just for December.

Where to receive

Exists two options for receiving:

at the employer;
through the Federal Tax Service.

The difference is:

from your employer you will be able to receive a monthly personal income tax refund based on a tax notice received from the tax authority within a month from the date of your application;
through the Federal Tax Service in a single payment for the whole year within a month after the end of a desk audit lasting up to 3 months.

In cases where you apply for a benefit from your employer, there is no need to fill out a declaration of your income, but you must submit a notification from the tax office about the right to a deduction; for more information about how to obtain it, read the article “What is the best way to get a deduction through your employer or the tax office”

List of documents:

agreement for your purchase of housing;
act of acceptance and transfer;
checks or other payment documents;
income certificate form 2-NDFL;
declaration in form 3-NDFL.

When to contact

With a ready set of documents, you must contact the tax authority at your place of residence. at the end of the year in which ownership rights arose or the transfer and acceptance certificate was signed.

Important! The legislation does not limit the deadlines for submitting documents to receive tax deductions, but the return of paid personal income tax, in accordance with clause 7 of Article 78 of the Tax Code, is allowed only for three previous years.

Example

If you purchased real estate in June 2014, but you decided to file the required deduction with the Federal Tax Service only in 2018, then in this case you will be able to receive a personal income tax deduction for 2015, 2016, 2017, but for 2014 you will not be able to.

Restrictions

Regardless of how you buy personal property, Article 220 of the Tax Code of Russia sets limits on the amount from which you will be reimbursed 13%.

The maximum amount is 2,000,000 rubles, i.e. You can return up to RUB 260,000.
And if property is acquired in shared ownership by several family members, then all of them have the right to claim a tax refund.
Receiving this benefit is possible once in a lifetime, but if the price of the purchased property is lower than the limit amount, you have the right to take advantage of the benefit until it is completely exhausted on the next purchase and return up to 260,000 rubles. Your personal income tax.

A private house

If you are building or have already built a house, as well as for an apartment, you can get money back for construction; more information about construction and tax refunds in the section “Deduction for building a house.”

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Purchasing an apartment under a shared participation agreement is another way to improve your living conditions. In this case, too, Russian legislation meets taxpayers halfway and guarantees a tax refund for shared participation in housing construction.

In order to obtain the right to take advantage of the property tax deduction in the future, the future owner of the apartment must enter into an agreement that meets all the requirements of Federal Law 214-FZ, and then register it with Rosreestr.

The agreement on shared participation in housing construction has a standard form and largely protects the rights of the developer. But when signing it, you should pay special attention to the following points:

the deadline for transferring the apartment to the shareholder under the deed - the date must be specified precisely (for example, no later than October 1, 2017), and not vaguely “in the fourth quarter”;
the full cost of the apartment under construction. Without specifying this amount, the contract will be considered invalid. In addition, this amount will be important when applying for a tax refund under the DDU.

Tax deduction when purchasing an apartment under construction

Apartments purchased under a share participation agreement in new buildings also qualify as residential properties for which you can receive a property tax deduction.

A taxpayer can receive a tax refund when purchasing an apartment under construction if he:

tax resident of the Russian Federation;
has income taxed at a rate of 13 percent;
invested own or borrowed funds in the purchase of housing;
have not previously used their right to a property tax deduction when purchasing or constructing residential real estate.

Example 1. The Nekrasov couple bought an apartment in a house under construction in December 2016 for 3 million rubles, of which 1,200,000 rubles were the proceeds from the sale of the spouse’s premarital property, and a mortgage loan was taken out for the rest of the amount. The husband never took advantage of the deductions, but the wife at one time received a tax refund for the apartment she later sold. Thus, only the spouse will be able to receive a tax deduction under an equity participation agreement in the amount of 2 million rubles and the amount of interest paid on the mortgage.

Another important condition must be met in order to receive a tax deduction for shared participation in construction - investing only your own funds. This can be either personal savings or credit resources.

Paragraph 5 of Article 220 of the Tax Code states this clearly: tax deductions are not provided for employer funds and money allocated from government programs.

Example 2. The Dvornikov family purchased an apartment under an equity participation agreement in a house under construction for 1,500,000 rubles. This amount comes from three sources:

personal savings - 500,000 rubles;
maternity capital funds - 453,026 rubles;
bank mortgage loan - 546,974 rubles.

In this example, the amount of own funds for which you can receive a tax deduction for housing under construction includes the amount of 1,046,974 rubles (500,000 +546,974). No deductions are provided for maternity capital. Thus, the Dvornikov family has the right to receive a maximum deduction in the amount of 136,106.62 rubles (1,046,974 * 0.13 = 136,106.62) for their new apartment.

A property tax deduction for the purchase of residential real estate is provided to the taxpayer in the tax period in which the tax event occurred and in subsequent years. The tax period means a full calendar year: from January 1 to December 31. An event is the fact of purchasing or building a home.

A tax deduction when purchasing an apartment under the DDU in 2017 can be obtained for this year, and if the tax amount is not enough for a full refund, then the balance is transferred to 2018, 2019 and beyond, until the requested amount is fully repaid.

Example 3. Slobodyansky I.P. I bought an apartment in a building under construction in 2015 for 3 million rubles, and the next year I registered it as my property. For 2016, the employer issued him a certificate in form 2-NDFL, which indicated the amount of tax withheld. It amounted to 105,215 rubles. And Ivan Petrovich claims a tax refund for shared participation in construction in the total amount of 260 thousand rubles (2,000,000 * 0.13 = 260,000). In 2016, Slobodyansky received 105,215 rubles into his bank account, and transferred the remaining amount to the next year: 260,000 – 105,215 = 154,785 rubles. If in 2017 he does not have enough transferred tax, then he will transfer the next balance to 2018.

A tax deduction for an apartment in a building under construction can be issued in two ways:

receive the tax amount to your bank account;
do not pay tax at the place of work (employer deduction).

In the first case, an application for a deduction can be submitted only after the end of the calendar year in which the apartment was purchased. Let's look at the second method in more detail using an example.

Example 4. The Solntsev family purchased an apartment for 4 million rubles in joint ownership in April 2017. According to the law, both spouses have the right to a property deduction of up to 2 million rubles. Valentin Ivanovich’s husband has a permanent job, he receives a stable salary and pays taxes monthly. He will use the first method of receiving a deduction and immediately after the New Year holidays in 2018 will submit an application for a deduction.

Marina Petrovna, his wife, had not worked for three years before, as she was on maternity leave. She returned to her place of work in June 2017. And she immediately provided her employer with a tax notice. According to this document, she began to receive a full salary, without withholding income tax.

Table 1. Income tax record sheet for Marina Petrovna Solntseva for 2017.

The table data shows that for 2017, Marina Petrovna received a tax deduction in the amount of 23,751 rubles out of the 260 thousand rubles due to her. For 2018, she can take a new notice and continue to receive her full salary, or in 2019, receive into her bank account the entire amount of tax that was withheld from her during 2018. The right to choose remains with the taxpayer; no one can dictate terms to him, neither the employer nor the tax inspectorate. It is important for the tax authorities that the documents are provided in the proper order and in full.

When purchasing an apartment under a DD, you can receive a tax deduction not only for the amount specified in the contract, but also for the interest actually paid on the mortgage loan. First, the tax service refunds the tax on the principal amount (the purchase price of the apartment), and then accepts an application for a mortgage deduction.

Documents for receiving a deduction under a DDU agreement

Tax legislation states that a tax deduction when purchasing an apartment (equity participation) can be obtained after submitting the following package of documents to the tax office at your place of residence:

an application for a deduction indicating all the details of the bank in which the bank account is opened. The account itself should also be indicated, since money will be transferred to it;
tax return in form 3-NDFL;
a copy of the apartment owner's passport;
salary certificate in form 2-NDFL;
agreement on shared participation in the construction of a house indicating the exact cost of the apartment;
acceptance certificate for the apartment with signatures of both interested parties. If the apartment is transferred without finishing, this fact must be reflected in the deed. Additional finishing costs may also be taken into account in the deduction amount;
financial documents for the costs of finishing the apartment.

Documents for a tax deduction for the DDU can be submitted to the tax service after the end of the year during which the apartment acceptance certificate was signed. The law does not regulate the deadline for delivery: it can be any day in January, or any other month of the year. In addition, the right to a tax deduction in a house under construction is not lost even after several years. But it will be possible to refund the tax only for the last three years.

For example, how to get a tax deduction for DDU if an apartment was purchased in 2015, but the taxpayer learns about the benefits he is entitled to only in 2019? He will not lose the right to deduction, but will only be able to return his tax for 2018, 2017 and 2016. For 2015, he will already lose the right to a tax refund. This is due to tax legislation on audits.

The tax office carefully checks the package of documents (it has no more than three months to do this) and only after that makes a decision to transfer the amount to a bank account or to refuse a deduction.

Benefits for pensioners

Retired taxpayers who participate in shares can receive a tax deduction for the previous period, but not more than three years.

Example 5. Sergei Pavlovich Somov retired due to age in April 2016, and in December of the same year he signed an acceptance certificate for an apartment in a new building. He took part of the money to buy it from a credit institution. Will he be able to get a tax deduction for his personal income and mortgage? After all, the pension amount is not taxed and cannot serve as a source of income for a tax refund.

Sergey Pavlovich prepared documents for 2016, and also attached salary certificates in form 2-NDFL for 2015, 2014 and 2013, when he worked and paid taxes. The tax office accepted the documents and returned his taxes for these years.

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Property deductions can be issued by citizens of the Russian Federation in different ways. In particular, under an equity participation agreement (DPA). Let us consider the features of obtaining the appropriate type of deduction in more detail.

What is this deduction?

Property tax deduction under a share participation agreement allows a citizen who has entered into an appropriate agreement:

Return 13% of the cost of the constructed housing under a shared-equity agreement, as well as 13% of the mortgage interest, if a mortgage was issued to purchase this housing.

If the apartment under a shared agreement was built in 2014 or later, then when returning the mortgage interest, the amount of these interests not exceeding 3,000,000 rubles can be taken into account. If the apartment was built before 2014, then this restriction does not apply (any confirmed amount of mortgage interest is taken into account).

Moreover, if a person applied for a deduction for an apartment built before 2014, then he will no longer be able to receive a deduction for the purchase of any other housing.

Ivanov A.A. in February 2015, he registered ownership of an apartment under a shared agreement worth 3,000,000 rubles. Of these, he invested 1,000,000 in the purchase himself, and another 2,000,000 in the form of a mortgage loan at a rate of 10% per annum for 10 years.

Ivanov A.A. has the right:

return 13% of the cost of housing - 390,000 rubles;
return 13% of the mortgage interest for the period of time between the first month of payment and the last (or until the amount of interest reaches 3,000,000 rubles).

So, if Ivanov.A.A. is going to apply for a deduction in 2016, then for a mortgage loan of 2,000,000 rubles for a period of 10 years at a rate of 10% per annum, he will pay (according to the annuity scheme) from February to December 2015 about 178,744.64 rubles. From them he will be able to return 13%, this amount will be 23,236.80 rubles.

The return of these amounts is carried out exclusively at the expense of personal income tax at a rate of 13%, paid by the citizen to the state budget - from wages, remunerations under civil contracts, income from the sale of any property. If a citizen did not have income subject to personal income tax, then the deduction will not be possible.

We know Ivanov A.A. in 2015, he earned 400,000 rubles working under an employment contract in a private company. From the indicated salary, he transferred personal income tax to the state in the amount of 52,000 rubles (13% of 400,000).

In this regard, A.A. Ivanov, filing a deduction in 2016, will only be able to partially return housing costs - in the amount of 52,000 rubles. But in subsequent years, he will be able to return the remaining part of the deduction for the cost of housing - 338,000 rubles (390,000 - 52,000), at the expense of personal income taxes.

In addition, Ivanov A.A. a decent unused deduction may be generated for mortgage interest (which is summed up for all months of loan payments). It can only be calculated on the amount of interest on the loan not exceeding 3,000,000 rubles, since the apartment was purchased by the taxpayer in 2015, however, this requirement takes into account the terms of the loan from Ivanov A.A. complied with: for 10 years of loan repayment at a rate of 10% per annum, he will transfer to the bank about 1,171,618 rubles (if he does not repay the loan earlier).

Legally, do not pay personal income tax on your own salary (and other income) in the amount of the corresponding deduction.

We know Ivanov A.A. I decided to apply for a deduction not according to the first, but according to the second scheme. In this case, he will be able not to pay monthly personal income tax (from a salary of about 33,333 rubles) in the amount of 4,333 rubles (13% of 33,333):

until the end of the year in which he issued a deduction according to the appropriate scheme;
until the amount of calculated personal income tax reaches a figure consisting of 390,000 rubles (13% of the cost of A.A. Ivanov’s apartment) and 13% of the interest paid by A.A. Ivanov. under a mortgage agreement.

In both cases, Ivanov A.A. will receive a salary in the amount of about 33,333 rubles, without withholding personal income tax from it.

Let's take a closer look at How is a property deduction made for shared construction? in both versions.

Registration of a deduction under a share agreement: refund of expenses for the purchase of housing

The appropriate mechanism for registering property deductions involves:

A citizen concludes a share participation agreement with a construction company and makes payment for housing under construction at the expense of:

citizen's own funds;
own funds supplemented by borrowed funds - in the form of a mortgage loan.

Confirmation of the taxpayer’s participation in the shared construction agreement, as well as registration of ownership rights to housing (rights to dispose of it).

Confirmation of the citizen's participation in the relevant legal relations is necessary to verify the amount of the transaction.

The participation of the taxpayer in shared construction is certified by an agreement between him and the construction company. This agreement must be drawn up in the form prescribed by law and registered in Rosreestr.

Ownership of housing is confirmed:

certificate (if the property was registered as a citizen’s property before July 15, 2016);
an extract from the Unified State Register of Real Estate (if the housing is registered starting from July 15, 2016).

The right to dispose of real estate (the title to the housing has not yet been formalized) is certified by an act of acceptance and transfer of the corresponding object. This act is signed by the citizen and the construction company, which is a party to the equity participation agreement, after the completion of the built house.

From a legal point of view, when registering the deduction in question, all 3 specified types of document (certificate, extract, acceptance certificate) perform the same function and mutually replace each other.

Collection of documents:

equity participation agreements;
one of the above - a certificate of ownership, an extract from the Unified State Register of Real Estate, an act of acceptance and transfer of the property;
documents confirming the citizen’s payment for the purchase of housing under an agreement with a construction company;
2-NDFL certificates (issued in the accounting department of the employing company), 3-NDFL declarations (issued by the citizen independently or when contacting a specialized company) for the year preceding the year in which it is planned to issue a deduction;
if a mortgage was drawn up - a loan agreement, as well as a certificate from the bank confirming the amount of interest paid as of the end of the year preceding the one in which it is planned to draw up the deduction;
application for deduction in the prescribed form.

Providing the documents specified in paragraph 3 to the Tax Inspectorate (FTS) at the citizen’s place of registration (at the same time, you can ask for an application for a deduction right there, and at the same time get advice on how to fill it out).

Documents can be submitted to the Federal Tax Service on any working day of the year following the one for which the 2-NDFL certificate, 3-NDFL declaration and loan documents were issued. Provided, of course, that the remaining documents are ready by the time these are completed.

If everything is in order with the documents, the Federal Tax Service will transfer the deduction to the taxpayer’s bank account specified in the application within 4 months.

Registration of a deduction under a share agreement: legal non-payment of personal income tax

To apply for a property tax deduction for shared participation in construction in the second option, you need to:

Carry out the same actions as listed in paragraphs 1 and 2 of the previous section of the article.
Prepare documents:

all those listed in paragraph 3 of the previous section of the article (except for the 2-NDFL certificate, the 3-NDFL declaration, as well as the application for deduction);
a statement confirming the right to a property deduction (it differs significantly from what is used in the first case - they are not interchangeable).

Submit the relevant documents to the Federal Tax Service (you should also clarify there whether the application is being submitted correctly, and if not, ask for the required form).
Receive from the Federal Tax Service - within 30 days after submitting documents, a notification of the right to a property deduction.
Submit to the accounting department of the employing company:

notification received from the Federal Tax Service;
application for a deduction (drawn up in free form, but you can ask accountants for a sample or find out what wording is desirable in this application).

After this, personal income tax will not be withheld from the taxpayer’s salary - until the end of the year in which the deduction was issued under the scheme in question or until the deduction from the calculated personal income tax is exhausted. If the deduction has not been exhausted by the end of the year, then the taxpayer will need to carry out steps 1-5 again next year to continue using it.

The right to a tax deduction is an excellent opportunity to return a fairly large amount of money spent on improving your living conditions. And if everything is quite clear with the secondary market, then how the tax deduction for DDU occurs is unclear to many. Indeed, there are several subtleties in the law, which are indicated and regulated not strictly, but indirectly, under completely different articles. We tell you details about how to get a tax deduction for DD.

Right to deduction

The tax laws governing the deduction rights of individuals are quite simple. In particular, most of the legal terminology and regulatory algorithm are set out in the Tax Code of the Russian Federation, in particular in Art. No. 220.

Terminology

A tax deduction is a reduction in your tax base by an amount that, on the one hand, has either already been transferred to the budget as a personal income tax, or will only be transferred. To put it simply, a tax deduction is not some strange money from the state. These are taxes that you have already paid or plan to pay. Moreover, taxes are only for one article - the same one for which the 3NDFL declaration is filled out.

These may be taxes that your permanent employer has paid or will pay.
Taxes paid by your tax agent (customer) under a contract for the performance of civil work.
Taxes on other income that you paid yourself during the reporting period

There are several items for which you can receive a deduction.

You can receive a social deduction for the purchase of medicines
Withdraw money towards education
Finally, what you are interested in is getting a property tax deduction, i.e. related to real estate.

Let's take a closer look at the situation with apartments.

Responsibility for deception

Please note that even erroneous actions to obtain a tax deduction for the DDU before the delivery of the house can lead to problems. Thus, there is a special letter from the Ministry of Finance, which actually states that the tax service can, without taking special measures, apply to the courts of general jurisdiction to return an unlawfully accrued tax deduction.

This means that in addition to returning the tax deduction, you will also have to cover legal costs - this is several thousand rubles - plus pay a possible fine. The amount of the fine depends on the court's decision, which is based on whether you had an unscrupulous motive, or, more simply, the desire to unlawfully obtain a tax deduction, although you knew that you did not have the right to one.

Requirements for a citizen

In order to receive a tax deduction under a DDU or any other agreement related to real estate, a number of requirements must be met. In addition to the mandatory tax requirement of 13%, the following conditions must be met:

A person receiving a tax deduction under DDU must have Russian citizenship
He must also work in an organization that transfers taxes to the Russian budget
A tax deduction for shared construction of an apartment can only be obtained if you and the other party are independent of each other

The last point - we are talking specifically about the agreement for the assignment of the right of claim under an equity participation agreement. In fact, this complex legal term is the same sale of an apartment as on the secondary market, but only in the situation of the primary market and an equity participation agreement.

In addition, you need to understand that both you and other persons who purchased an apartment under the DDU have the right to deduction. In this situation, the following is important:

You must be the owner of the apartment
Your spouse must also be an owner under the equity agreement to receive the deduction.

The meaning in simple language: not only you, as the buyer of the apartment, but also your spouse have the right to a property deduction under the DDU. The deduction amount increases in proportion to the number of people. Those. if you buy an apartment with a husband and wife, you can get twice as much money - subject to other requirements.

Features of deduction for DDU

Finally, the most important thing in a situation where you receive a property tax deduction for shared construction. Since you only acquired the right to claim the apartment, you can claim a tax deduction:

Yes, from the price of the share participation agreement
And no, only if the house is completed

Example - you bought an apartment in a new building and want to make a deduction. You collected the documents, came to the tax office, but they refused - it turns out that you need to wait until the house is handed over and you sign the transfer acceptance certificate, and then contact Rosreestr to receive a certificate stating that the apartment has been registered as ownership. Unfortunately, such processes still do not occur automatically, and they will have to take time.

Similarly, if you acquired the status of a defrauded shareholder and were included in the register of citizens who suffered from negligent developers, then you will not be able to return the tax deduction for the DDU - in any case, you need to wait until the house is built. And only after the apartment becomes your property, you can try to get a tax deduction.

Note: In the case of a deduction under the DDU, you need to wait for the signing of the transfer and acceptance certificate and registration of ownership of the apartment. A deduction for an unfinished apartment is not possible

Types of deductions

It is worth understanding that you can receive money as a tax deduction under an equity participation agreement not only for the purchase of the apartment itself, but also for several other types of work and expenses.

The apartment itself	The tax deduction in the case of purchasing an apartment, or more precisely, the right to claim it, is calculated from the price specified in the share participation agreement. It cannot be more than 260 thousand rubles
Mortgage	You can also receive a tax deduction, including under the DDU registration scheme, if the bank paid off the contract price for you. This system works when obtaining a mortgage loan. It is important to understand that you pay a certain amount monthly, but this is not an installment plan from the developer - these are payments to the bank, which has already paid off the contract price for you. In this situation, you can return the tax deduction on the mortgage in the case of DDU, but not more than 390 thousand rubles
Repair and finishing materials	If you are thinking about how to get a tax deduction for shared construction in 2018, then you can rejoice - right now the legislator is favorably treating homebuyers in new buildings. It is believed that the possibility of receiving a tax deduction when purchasing housing under the DDU will encourage buyers to choose the primary market. Everything is simple here - you need to prove that the apartment required repairs. In the case of a new building under DDU, this is simple, because it is rented out without finishing. This means that it was definitely impossible to live in it. Accordingly, the right to deduction is present. The problem is that repair costs can be included in the deduction amount of 260 thousand rubles, so this deduction is relevant for regions with inexpensive housing. More details in the calculations section

Ways to receive money

If we are talking about the right to a property tax deduction under an equity participation agreement, then there are two mechanisms for receiving money that the legislator provided us with. You can return taxes paid after the fact through the tax office, and get the right not to pay taxes on time until the tax deductible amount has been exhausted. Let's take a closer look at these two situations.

Tax

Everything is simple here. You transfer money (or rather, not you, but your tax agent, as a rule) to the country’s budget. You have the right to return them. The legislator established a period of three years - this is the period for which taxes paid can be refunded. It's easier to explain with an example:

The apartment was purchased in 2017
You can submit an application to the tax office in 2018 requesting a refund of taxes paid in 2017.
You can repeat the process in 2019 and 2020 - if the tax deduction limit is sufficient. In the case of DDU, the limit is the same as in the case of drawing up a purchase and sale agreement on the secondary market

Another example, more negative:

You bought an apartment in 2014. We decided to make a tax deduction and came to the tax office in 2019. You will be able to get your money back for taxes paid in 2018, 2017 and 2016.
If you paid a lot of taxes in 2015, you will have to clarify whether it is really possible to issue a tax deduction for the DDU for this particular year at the tax office. But most likely not, because the legislator clearly established the period - three years before the year of application

Look carefully at which year is best to apply for a tax deduction. You might get more money if you wait a year. Or you may have to wait another one - if a job with a large income appears on the horizon. But in this situation, it is still better to use the offset method and receive a tax deduction for the DDU in the form of a salary increase. Let's take a closer look.

Job

Now let’s figure out what to do if in the past three years you actually didn’t receive much income, but now you bought an apartment under a DDU agreement and now you plan to receive a property deduction for it. Plus, you got a job in which the employer pays a fairly large amount of taxes for you every month.

It's simple - in fact, you can ask your employer not to pay taxes for you, but to transfer this amount to you directly. Of course, you need to notify the tax office before doing this. The process of applying for a tax deduction through the tax office or through an employer is below.

It will look quite simple:

You collect all the papers and write an application. For example, you took ownership of the apartment in March 2018. The statement was written in October 2018.
Accordingly, if everything goes well at the tax office, then from November 2018 you will be able to receive not just your salary, but also a tax deduction from it

If you are thinking about how easy it is to get a tax deduction for DDU in 2018, use the option with the employer. It's much simpler, more efficient and faster. Naturally, if your employer formalizes everything without violations and “gray” salaries.

Calculation

According to the law, you can return the tax deduction for the DDU, or rather, reduce the tax base by 2 million rubles. This means that the deduction is returned from an amount not exceeding 2 million rubles, or more simply, you can return only 260 thousand rubles for the purchase of an apartment. If the apartment was purchased with a mortgage, then you can return another 390 thousand rubles - but only if they are 13 percent of the interest you paid on the mortgage loan. Let's look at the situation with examples:

You bought an apartment worth 1 million rubles.	You can get the money back using the DDU tax deduction for the next year. This amount is 13% of a million rubles – 130 thousand rubles. You paid taxes for the year in which you bought the apartment - 50 thousand rubles. This means that you can count on receiving 50 thousand rubles of tax deduction for DDU this year and another 80 thousand rubles in the following years
You bought an apartment worth 4 million rubles	It's also easy to count here. We take the maximum amount of the tax base - this is 2 million rubles. Accordingly, it doesn’t matter that your apartment costs more – the key point is the maximum tax amount. It turns out that you can return 260 thousand rubles. You paid more than 300 thousand rubles in taxes - this means that the amount will be returned in full in the year in which you request a tax deduction
You bought an apartment worth 7 million rubles under a DDU agreement and plan to receive a property tax deduction together with your spouse	If the apartment is registered in the name of both you and your spouse, then the amount of the tax base for deduction increases accordingly by two times. You have 4 million rubles or 520 thousand rubles of tax deduction. You paid 400 thousand rubles in taxes for the past year, and your spouse paid 50 thousand rubles. This means that a tax deduction in the amount of 260 thousand rubles will be returned to you and 50 thousand rubles to your wife. The fact that the apartment is more expensive and the fact that you paid more taxes does not matter

If you choose the type of tax deduction for already paid taxes on income, then this money will be returned either in a one-time payment or in several during the year. Let's take an example:

You bought an apartment in 2016. In 2019, you file for tax credits for 2017 and 2018. So, the tax office will return the amount to you in two payments - for both of these tax periods for the payment.

Now let’s calculate how much money you can get from your employer. Let's take an example:

You get 87 thousand rubles in your clean hands
This means that your dirty salary will be 100 thousand rubles
It is considered simple - we take the net salary, we understand that this is 87% of the real one.
We multiply 100% by 87% and divide by your “net” salary.
Now you will have to calculate 13% of your net salary - this will be the amount that is a tax deduction.

Algorithm of actions

First of all, to receive a tax deduction, you need to decide how you plan to receive money:

If during the period between purchasing an apartment in shared participation and receiving a tax deduction, you have paid enough money in the form of taxes on personal income, then you should choose a tax deduction through the inspection
If you paid little, but now you earn quite a lot, then it is better to choose compensation through your employer
If the salary was and is not very large, then perhaps it’s worth waiting until you have more money and pay more taxes?

List of documents

There are several required documents that apply to any mechanism for obtaining a tax deduction for DDU. Including some of them that may cause difficulties:

You will have to obtain a 2NDFL certificate from your employer. Moreover, you need to take a certificate from the employer for whom you worked during the period for which you want to receive a deduction. Therefore, if you bought an apartment and immediately decided to quit, do not forget to immediately ask for a 2NDFL certificate, so that you don’t have to run around again later
Declaration of 3NDFL - this item most often raises questions and difficulties for those who apply for a tax deduction for the personal income tax for the first time. Previously, this really took a lot of time and effort. Now it’s enough to go to the official website of the tax office and select the item “Filling out the online declaration” or “Filling out the 3NDFL declaration using a special program.” The website has a special page dedicated to the issue of filling out the declaration.
Original passport and its copy
Share participation agreement – original and copy
Confirmation of payment of the contract price - this can be a check from the developer, an act of transfer of money, a receipt stating that the contract price has been paid. If you have a mortgage, then a certificate in the bank form, which you can get from your manager, which contains information about how much interest you have already paid
An apartment acceptance certificate or an extract from the Rosreestr database stating that the apartment is your property

If you decide to receive money from the tax office, then you need to come to the tax office and write an application, attaching all the necessary documents to it. The tax office will give you an application template - it is quite simple. The main thing to indicate is:

Your passport and contact details
Method of obtaining a tax deduction for DDU - through the tax office or through an employer
The amount that needs to be credited to you according to the withheld tax base
The total amount of income on which personal income tax was paid in form 3NDFL

If you plan to receive a tax deduction from your employer, then you will also have to contact the tax office, but then you will have to wait 20 days and receive a tax certificate stating that the inspectorate does not object. With this certificate you apply to the accounting department and receive a deduction from the next working month. You may have to write a statement - here is a sample.

Did you choose a one-time payment to the tax office? You wait 20 days and receive either a notification confirming your right to a deduction or a refusal. If everything is ok, then the money should arrive within a month.

Special requirements

If you receive a property tax deduction for a joint venture with the participation of your spouse, you will have to provide the following documents to the tax office:

Notarized consent of the spouse for the purchase (signing of the share participation agreement)
Second statement from your partner
Certificate that you are married

If you bought the right to claim an apartment using a mortgage loan, the tax office may require you to confirm that you paid the money to the developer, signed by the bank. Such a requirement is not legitimate, but in general, banks meet citizens halfway and issue such certificates.

If you need to make a deduction, including for repairs in a new building, then do not forget to ask the developer to write a certificate stating that the apartment was handed over to you in a condition requiring repairs, and it was not possible to live in it.

Still have questions on the topic Ask a lawyer

The Tax Code, in force on the territory of all constituent entities of the Russian Federation, establishes the procedure for obtaining and regulates the conditions under which citizens have the opportunity to receive a tax deduction provided for by law when purchasing an apartment under the DDU in a new building.

Persons buying apartments in buildings under construction has the right to receive a property tax deduction for housing under construction ();
the right to deduction arises from the moment of signing the transfer deed ();
to receive a tax deduction for shared construction of an apartment You do not need to wait for state registration of housing.

This provision is explained and confirmed by letters from the Ministry of Finance of Russia:

Is it possible to get a tax deduction if the apartment is still under construction?

Therefore, you can take advantage of such a benefit from the state, but you must have a signed acceptance certificate in hand.

Along with the basic cost of housing specified in the sales agreement, you can receive benefits for some other types of taxpayer expenses, which include:

costs for finishing materials;
costs of finishing work, development of design and estimate documentation for these works.

Example

Zakharova M.Z. in 2016, she entered into an agreement to purchase an apartment in a building under construction and immediately paid its cost, which amounted to 1,800,000 rubles. The transfer and acceptance certificate was issued in July 2017. Considering that the agreement contains information about the purchase of housing without finishing, Zakharova M.Z. has the right, after signing the transfer deed, to receive a tax deduction of 13% from 1,800,000 rubles, and at the same time from 200 thousand rubles spent on finishing and repairs.

Tax refund when purchasing an apartment in a building under construction with a mortgage

Size

In addition to the basic deduction amount of 2,000,000 rubles, you can receive a property deduction from the amount of mortgage interest paid up to 3,000,000 rubles.

Return on interest is allowed after receiving the main purchase benefit;
You will be able to return all interest, even if the mortgage loan was taken out before registering ownership of the apartment or signing the transfer deed.

Example

To return personal income tax on housing purchased on credit, there are many nuances, be sure to read the article “”

Tax deduction when purchasing an apartment under a shared participation agreement

It is possible to receive a tax deduction for shared participation in the construction of a new building if the house has not yet been commissioned only by having in hand a signed transfer deed, required as a document confirming your right to this property;
the required package of documents must be accompanied by a management agreement, which contains information about the funds paid by you that are subject to reimbursement;
The moment of the right to receive a property deduction is considered not the date of conclusion of the DDU, but the date of acceptance of the apartment according to the act;
Please note that under a preliminary purchase and sale agreement (preliminary transfer and acceptance certificate), you will not be able to receive a tax refund, because - this is only your intention to enter into it, but it is not such and does not transfer any property rights. This position was confirmed by the tax authorities

Example

Lazebnaya T.V. According to the DDU, she bought an apartment in 2018, but the transfer and acceptance certificate was signed only in January 2019. Accordingly, she received the right to take advantage of the property deduction only in 2019.

Example

Kolbina A.A. I bought a studio in a house under construction in February 2018, having concluded a preliminary agreement for the sale and purchase of the apartment, and in January 2019 I applied for a tax refund to the inspectorate, having drawn up a preliminary acceptance certificate. But since the document necessary to confirm the right to a property deduction is a document confirming the ownership or right of claim to the apartment, she was denied the deduction.

You can read in detail about tax deductions when purchasing an apartment as shared ownership.

Tax deduction for the assignment of shared construction rights

According to the provisions, along with providing the share participation agreement under which the assignment was carried out, you will need to attach a completed assignment agreement to the main set of documents. This condition is also contained in the document communicated to the tax authorities, which provides a list of documents required to obtain a property deduction
The moment of the right to deduction will not be considered the date of conclusion of the DDU or the assignment agreement, but rather the date of acceptance of the apartment according to the act signed by both parties.

Example

Romashchenko K.O. According to the assignment agreement, he purchased an apartment in 2018, but the act of accepting the transfer of the apartment will be signed only in September 2019. Accordingly, he will receive the right to a property deduction only in 2020. Romashchenko K.O. has the right to a tax refund on income received for the entire 2019, but not for 2018.

Tax deduction when purchasing an apartment through a housing cooperative

full payment of the required share contributions by the member of the cooperative;
signing the transfer deed.

Example

In March 2017 Kotov N.A. paid 515,500 rubles. as part of the contribution for the purchased apartment through the housing cooperative, and the remaining amount is 1,455,500 rubles. paid in December of the same year, but because the acceptance certificate has not yet been signed by him, there is no right to the benefit. After signing this document in April 2018, Kotov N.A. the right to a personal income tax refund has appeared since 2018.

Tax deduction for the act of accepting the transfer of an apartment in 2020

Example

In 2016 Komlichenko O.A. DDU was concluded. At the same time, he made the full contribution for the purchased apartment, but the completion of construction and the signing of the acceptance certificate took place in December 2019, January 2020 came and the apartment of Komlichenko O.A. have not yet been registered as property. Despite this, he filed a tax refund and received it for the entire 2019, and not just for December.

Where to receive

Exists two options for receiving:

at the employer;
through the Federal Tax Service.

The difference is:

from your employer you will be able to receive a monthly personal income tax refund based on a tax notice received from the tax authority within a month from the date of your application;
through the Federal Tax Service in a single payment for the whole year within a month after the end of a desk audit lasting up to 3 months.

List of documents:

agreement for your purchase of housing;
act of acceptance and transfer;
checks or other payment documents;
income certificate form 2-NDFL;
declaration in form 3-NDFL.

When to contact

If you are required to file a tax return in Form 3-NDFL, you must submit it to the tax authority no later than April 30 of the year following the previous one. Other citizens who wish to exercise their right to a tax deduction can submit documentation to receive a deduction throughout the year.
Important!
The legislation does not limit the deadlines for submitting documents to receive tax deductions, but to return the paid personal income tax, according to

Everyone tries to solve the housing problem in different ways. In the absence of a significant amount of their own funds, housing in a new building becomes the most attractive for many. Especially when it is purchased at the foundation pit stage. In this case, a shared participation agreement is concluded, according to which the citizen, according to the schedule established in it, pays funds for the construction of his apartment.

DDU is a way of investing in housing construction. The developer does not have enough of his own funds to fully erect a residential building. The lack of money is compensated by attracting funds from future residents, with whom the DDU is concluded.

The construction scheme for a residential property looks like this:

The developer either purchases a plot of land for development or leases it.
The construction company is looking for investors - future residents with whom the contract is concluded.
Participants in the construction process pay their share specified in the contract within the established time frame.
Upon completion of the construction of the building, residential real estate ownership is registered.

There are 2 participants: the developer and the shareholder, the relationship between whom is regulated by the DDU. This document must undergo state registration.

The main advantage of such a home purchase is that the previously established price does not change under the contract.

Tax deduction

A tax deduction represents the amount of money by which the base can be reduced when making payments to the budget. A taxpayer who is officially employed and for whom the enterprise makes a monthly personal income tax deduction (13%) has the right to claim such a reduction.

According to the Tax Code of the Russian Federation, Article 220, paragraph 1, subparagraph 3, a citizen who takes part in the construction of a residential building with plans for subsequent residence in it has the right to compensate for previously paid income tax. According to the same article of Russian legislation, the amount of the reduced tax base is 2 million rubles. Every citizen of the Russian Federation is granted this right only once in his life.

The moment when the taxpayer can take advantage of his benefit comes when he signs the deed of transfer of housing to the shareholder from the developer. It is important that the house is completely completed.

Who can receive compensation in the amount of personal income tax for DDU

A citizen applying for a tax benefit is subject to certain requirements, only upon compliance with which he has the right to apply to a tax organization:

compulsory Russian citizenship;
mandatory official employment;
the benefit must not have already been fully used.

Changes have been made since 2016 for payment of income tax compensation. If previously it was provided once and exclusively for one purchased property, then from January 1, 2016, the taxpayer can apply for it several times until the limit of 2 million rubles established by the Tax Code of the Russian Federation is exhausted (compensation of 260 thousand rubles).

What is included in the cost of purchasing housing in a new building?

In addition to the direct costs of constructing a new residential building, the costs of purchasing real estate include:

the cost of purchased materials for finishing the apartment;
costs for additional work on finishing the premises: drawing up an estimate, as well as carrying out the work itself, paying for the services of repairmen.

How to get a tax deduction for DDU

There are several ways to compensate for the personal income tax deduction for the purchase of an apartment under the DDU:

Through FSN. This option is preferable if the shareholder has had decent earnings for several previous years. Consequently, there was a significant transfer of income tax to the budget, the refund of which he can now count on. When choosing this method, all income received during the previous year is taken into account.
Through the employer. This method should be more suitable for those citizens who previously did not have high salaries, but at the moment their income at work has become higher. With this method, you do not need to wait until the end of the tax period. The refund of 13% personal income tax will begin from the moment the employer receives a notification from the Federal Tax Service. If you change jobs, you will have to apply for tax compensation again. With this option for returning personal income tax, only the salary accrued by the employer is taken into account.

Through tax authorities

Stage 1. Paperwork:

padding ;
obtaining a certificate of all income for the reporting year from the place of work;
shareholder's passport;
copy of DDU;
payment documents: checks, receipts, cash orders, loan agreements (when using borrowed funds);
act of acceptance and transfer of the apartment to the shareholder.

Important! You can receive personal income tax compensation only for funds used from your own savings or borrowed loans. The benefit does not apply to amounts allocated from the state budget (maternity capital, housing subsidies).

Stage 2. Writing an application for personal income tax compensation. Its form can be downloaded from the FSN website. It requires you to indicate basic information about the applicant, as well as the reporting period for which you want to return the overpaid tax.

Stage 3. Submitting documents to the tax office at the applicant’s place of residence.

Stage 4. The application is reviewed by tax authorities within 10 days. In case of refusal, written notice stating the reason will be provided.

Stage 5. There is a one-time credit of the required amount of compensation to the account of the shareholder. It will not exceed the amount of his payments to the budget for the previous period. For example, if an applicant paid 110 thousand rubles to the budget last year, and the maximum deduction amount is 260 thousand rubles, then he will receive only 110 thousand rubles into his account. The rest of the money will be credited to him next year when he submits documents for benefits again.

Through the employer

Stage 1. The employee fills out an application to the administration of the enterprise for the provision of a 2-NDFL deduction in connection with the purchase of an apartment under the DDU.

Stage 2. The shareholder sends an application to the Federal Tax Service at the place of registration for permission to issue a tax deduction in his organization.

Stage 3. Within a month, the enterprise will be provided with a notification from the Federal Tax Service.

Stage 4. After receiving a document from the tax office, the company’s accounting department does not make a 13% deduction from wages for a certain period until the entire amount of the tax refund required by law is received by the employee.

Video - How to get a property tax deduction when buying an apartment

Features of registration of tax deductions

You can purchase housing in a new building in one of the following ways:

conclude a DDU;
formalize the assignment of rights of claim;
sign a share accumulation agreement with the housing cooperative.

Each of these options for purchasing an apartment has its own characteristics when obtaining a tax deduction.

DDU

There are several features when applying for income tax refund compensation:

To apply for a benefit, you must wait until the documents on the transfer of the building into operation are completed, and then the deed is concluded with the shareholder.
If the DDU is issued to several shareholders, for example, two spouses, then both of them will be able to receive tax compensation.
When drawing up an assignment agreement, the right to tax deduction is transferred to its new owner, but only if the persons who executed the assignment agreement are not interdependent, for example, close relatives.

Agreement with housing cooperative

When purchasing an apartment in a housing cooperative, certain conditions must also be met under which it is possible to receive a tax deduction:

The entire amount of the share under the concluded agreement with the housing cooperative must be contributed directly by the shareholder himself. On this basis, according to Article 218 of the Civil Code of the Russian Federation, a citizen receives the right to register ownership of real estate. He must have documents confirming payment. You also need a certificate from the board of the building cooperative about payment of the entire share.
It is necessary to draw up an act of transfer of residential premises to the shareholder.

The stages of obtaining tax benefits are formalized in the same way as in the case of DDU.

Mortgage agreement

If a mortgage lending agreement is concluded, the person who bought the apartment formalizes the right to own and dispose of it at the time the bank transfers the entire amount for it to the seller. You only need to issue a certificate of ownership.

To apply for a tax deduction you need:

document for mortgage lending;
agreement for the purchase of residential premises;
property paper.

With these documents, the citizen applies to the Federal Tax Service at his place of residence. When concluding a mortgage, in addition to a deduction in the amount of 2 million rubles, the taxpayer has the right to claim a special deduction of 3 million rubles, which includes the amounts used to pay interest on the loan.

It is imperative to take into account that the refund amounts have restrictions that correspond to the actual deduction by the employer of the amount of personal income tax for a specific period for a given taxpayer. The citizen will be able to apply for the lost preferential deduction after the end of the next reporting year.

By purchasing housing in a new building, every citizen will be able to exercise the right to property compensation established in the Tax Code of the Russian Federation. It is possible to receive it only upon complete completion of construction, confirmed by an act of acceptance of the apartment into operation (for DDU) or a certificate of payment of the entire share (for housing cooperatives). Compensation is issued either through the Federal Tax Service at the end of the reporting year, or at the place of work during the year. The procedure for returning personal income tax is not difficult. You just need to collect all the documents and submit them for consideration to the Federal Tax Service at the place of registration of the taxpayer.

Daria, hello!

In accordance with Article 8 of the Federal Law of December 30, 2004 N 214-FZ
“On participation in shared construction of apartment buildings and other objects
real estate and on amendments to some legislative acts of the Russian Federation
Federation":

1.
Broadcast
shared construction object by the developer and acceptance by its share participant
construction is underway according to the parties signed transmission
deed or other document on transfer.

Deduction
for apartments purchased under the DDU, you can receive it after concluding the contract
DDU, its payment and execution of the certificate of acceptance and transfer of the apartment from the developer
to the buyer.

So,
pp. 6 clause 3 art. 220 of the Tax Code of the Russian Federation as amended on January 1, 2014, it is established that for
confirmation of the right to a property tax deduction for expenses on
the taxpayer submits the purchase of an apartment to the tax authority, in
in particular:

–
agreement for participation in shared constructionand deed of transfer or other
document on the transfer of a shared construction project by the developer and its acceptance
participant in shared construction, signed by the parties, – upon purchase
rights to a shared construction project(apartment or room in a building under construction
home);

–
documents confirming expenses incurred by the taxpayer (receipts for
receipt orders, bank statements on the transfer of funds from the account
buyer to the seller's account, sales and cash receipts, purchase certificates
materials from individuals indicating their address and passport data
seller and other documents).

So
Thus, the right to deduction will arise from the moment the apartment is transferred to you, i.e.
signing the transfer deed.

Since the right to deduction will arise after the entry into force of the new version of Art. 220 of the Tax Code of the Russian Federation, both you and your spouse can use the right to deduct the maximum amount.

Upon purchase into common shared ownership the tax deduction is distributed in accordance with the prescribed share (clause 3, clause 2, article 220 of the Tax Code of the Russian Federation) and neither spouse can refuse his share or receive a deduction for the other. That is, in this case, each spouse will be able to receive a deduction only in the amount of their share. If the deduction is less than 2 million rubles, the balance can be transferred to the future, that is, to the subsequent purchase of housing.

At joint ownership:

In accordance with the Family Code of the Russian Federation (Article 34 of the RF IC), all property acquired by spouses during marriage is their joint property. When purchasing a home in joint ownership, both spouses have the right to a deduction with the opportunity to distribute it by agreement. By default, the deduction is distributed in equal shares (50%), but spouses have the right to redistribute it in any proportion. The deduction shares are determined by submitting to the tax office an application for the distribution of shares, signed by both spouses. Since 2014 Toeach spouse can receive a deduction in the amount of 2 million rubles(if the cost of housing allows), and the restriction on the total deduction per housing property no longer applies.

Today in Russia it is widespread to purchase apartments in buildings under construction. Most often, when purchasing housing under construction, they enter into either equity participation agreements in construction or share accumulation agreements with a housing construction cooperative (HBC). At the same time, a long period of time, including several years, may pass between the moment of concluding the contract and receiving an extract from the Unified State Register of Real Estate (certificate of registration of property rights). Therefore, the natural question becomes: when will it be possible to apply for a property deduction when purchasing an apartment in a building under construction? Immediately after concluding an agreement to purchase an apartment? After paying the full cost of the apartment? After concluding the act of acceptance and transfer of the apartment or receiving an extract from the Unified State Register of Real Estate (certificate of registration of property rights)?

In this article we will consider in detail the question of when exactly you can apply for a tax deduction when purchasing an apartment in a building under construction.

Obtaining a property deduction when purchasing an apartment under a share participation agreement in construction

When purchasing an apartment in a building under construction under an equity participation agreement the right to a property deduction arises from the moment the buyer signs the housing acceptance certificate. In this case, there is no need to wait to receive an extract from the Unified State Register of Real Estate (certificate of state registration of ownership) for housing. This position is supported by para. 4, 8 pp. 6 clause 3 art. 220 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation dated 03/16/2015 N 03-04-05/13862, dated 03/06/2015 N 03-04-05/12102, dated 09/10/2013 N 03-04-05/37207, dated 02/27/2013 N 03-04-05/7-145, dated December 26, 2012 N 03-04-05/7-1442, as well as in the letter of the Federal Tax Service of Russia dated May 25, 2009 N 3-5-04/647@.

Thus, when purchasing an apartment in a building under construction, the taxpayer has the right to apply to the tax authority to grant him a property tax deduction on income for the tax period in which the transfer deed was signed.

Example: Orekhov A.I. paid for the purchase of an apartment in a building under construction according to an agreement on shared participation in construction in 2016. Construction was completed in 2017, and at the end of the same year Orekhov A.I. accepted the apartment for use and signed the apartment acceptance certificate. The certificate of registration of the right was issued only at the beginning of 2017. Since the acceptance certificate was signed in 2017, at the beginning of 2018 Orekhov A.I. submitted documents for a tax deduction for 2017 and returned the income tax (NDFL) he paid during 2017.

Obtaining a property deduction when purchasing an apartment under an assignment of claims

Similar to purchasing an apartment under a shared participation agreement, a property deduction can also be obtained in the case of purchasing housing under an agreement on the assignment of rights of claim. In this case, the right to deduction also arises from the moment of signing the act of acceptance and transfer of housing. In accordance with the explanations of the Ministry of Finance of the Russian Federation, in this case, it is necessary to provide the tax inspectorate with a copy of the equity participation agreement under which the right of claim was assigned (Letter of the Ministry of Finance of Russia dated August 29, 2014 N 03-04-05/43347).

Example: In 2016, Petrova S.F. purchased an apartment in a building under construction under an assignment of claims. In 2017, construction of the house was completed, and Petrova S.F. signed the acceptance certificate for the apartment.

How to get a tax deduction for DDA?

At the beginning of 2018, Petrova S.F. submitted documents for a tax deduction to the tax office (attaching an agreement on the assignment of claims) and returned the income tax (NDFL) paid for 2017.

Obtaining a property deduction when purchasing an apartment under a share accumulation agreement with a housing cooperative

Another common option for purchasing housing in a building under construction is purchasing an apartment under a share accumulation agreement with a housing construction cooperative (HBC). According to the position of the regulatory authorities (Letters of the Federal Tax Service of Russia dated March 14, 2016 N BS-4-11/4127@, Ministry of Finance of Russia dated April 23, 2013 N 03-04-05/4-403), the taxpayer acquires in this case the right to a property deduction subject to two conditions:
- an act of acceptance of the transfer of the apartment must be signed (or another document confirming the provision of an apartment to the member of the cooperative);
— a member of the housing cooperative must pay his share contribution in full.

Starting from the period when both of these conditions have been met, you can receive a property deduction.

Example: Artemov S.I. is a member of the housing cooperative. In 2016, he entered into a share accumulation agreement and paid his share contribution in full. In 2017, the construction of the apartment building was completed, and Artemov S.I. accepted the apartment for use by signing the acceptance certificate for the transfer of the apartment. Thus, taking into account the full payment of the share contribution, Artemov S.I. has the right to receive a property deduction starting in 2017, when he signed the apartment acceptance certificate.

Tax deduction for the purchase of housing under construction in 2018

Tax deduction amount

Conditions of receipt

Required documents

The procedure for receiving a deduction when purchasing a construction option

When purchasing housing in a new building under shared participation agreements in accordance with Federal Law N 214-FZ “On participation in shared construction of apartment buildings and other real estate and on amendments to certain legislative acts of the Russian Federation,” the right to receive a tax deduction arises.

Also, the right to receive a tax deduction occurs when purchasing such housing and for a mortgage.

Property tax deduction is a benefit provided by the state when purchasing an apartment in a new building or on the secondary real estate market to citizens who are officially employed and regularly pay personal income tax in the amount of 13%.

Tax deductions allow the buyer to return part of the tax previously paid to the budget.

The tax deduction for the purchase of housing under construction is 2 million rubles. That is, when purchasing an apartment under a shared participation agreement, you can return previously paid personal income tax (personal income tax, income tax) in the amount of 260,000 rubles.

Tax deduction amount when purchasing housing from a developer

It is not the entire amount of expenses incurred within the limits of the declared deduction that is subject to refund, but the corresponding amount of previously paid tax.

At the same time, the right to receive a tax deduction can be used not only for the purchase of one property. If the value of the property is less than 2 million rubles, you can receive a tax deduction when purchasing real estate in the future. In this case, it is not necessary to buy newly built housing. You can subsequently purchase a plot of land, a residential building, an apartment, a room in a communal apartment or shares (shares) in them on the territory of the Russian Federation.

Example.Citizen M. in 2017

Obtaining a tax deduction for shared participation in construction

purchased a construction project from a developer at a price of 1.2 million rubles. Thus, he acquired the right to a tax deduction and refund of previously paid tax in the amount of 156 thousand rubles. Due to the fact that gr. M. did not spend the maximum amount of tax deduction when purchasing a home (2 million rubles), he still had the right to a tax deduction in the amount of 800 thousand rubles. And now, when purchasing an apartment worth 4 million rubles in 2018, he can apply to the tax authority for a personal income tax refund in the amount of 104 thousand rubles (tax on the amount of 800 thousand rubles, since he had previously received a deduction from the amount of 1.2 million rubles

Important.Total amount of tax deduction – no more than 2,000,000 rubles.

Current legislation provides for the right to receive a tax deduction not only based on the results of one tax period, but also repeatedly, until the tax authority returns the maximum tax amount - 260,000 rubles. That is, if a citizen purchased an apartment in 2017 and for this year he paid 180,000 rubles as personal income tax, then in 2018 he can return this money, and the unreceived part of the deduction (260,000 - 180,000 = 80,000 rubles) can be received in subsequent years - in 2019 or 2020, etc.

Property tax deductions are provided for the tax period in which the right to receive them arose, or in subsequent tax periods. An exception to the general rule are pensioners. They can receive a tax deduction for the previous 3 years in which the carryover balance of property tax deductions was formed. You can read about the rules for receiving tax deductions for pensioners in the article at the link.

Conditions for receiving a deduction

So, a tax deduction is provided for the purchase of housing under construction, except for the following cases:

real estate is purchased at the expense of employers or other persons;
maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children,
through payments provided from the budgets of the budget system of the Russian Federation,
in cases where the purchase and sale transaction of a residential building, apartment, room or share(s) in them is made between individuals who are interdependent (relatives).

Interdependent persons are recognized as: an individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward

Important.You can receive a tax deduction when purchasing housing under construction only after the housing has been delivered by the developer.

The cost of purchasing an apartment in a new building may additionally include the following expenses:

expenses for the purchase of finishing materials;
expenses for work associated with finishing an apartment, room or share(s) in them, as well as expenses for developing design and estimate documentation for finishing work;

At the same time, deduction of expenses for completion and finishing is possible if the agreement on the basis of which the real estate was acquired provides for the acquisition of an unfinished residential building, apartment, room (rights to an apartment, room) without finishing.

Documents required to obtain a tax deduction

To receive a tax deduction, the taxpayer submits to the tax authority:

passport of a citizen of the Russian Federation;
taxpayer identification number (TIN);
a document confirming the purchase of housing in a new building (agreement on participation in shared construction, etc.)
a transfer deed (transfer-acceptance act) or other document on the transfer of a shared construction object by the developer and its acceptance by a participant in shared construction, signed by the parties - when acquiring rights to a shared construction object (an apartment or a room in a house under construction);
payment documents confirming the transaction;
documents confirming expenses made by the taxpayer (receipts for receipt orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ;
a certificate of the taxpayer’s income in form 2-NDFL from the place of work for 12 months of the year of purchase of an apartment in a new building;
declaration in form 3-NDFL;
application for a property deduction.

Important. To receive a tax deduction for housing under construction, you must submit an acceptance certificate for the already constructed and handed over object.

When purchasing property into common joint ownership, the following are additionally presented:

a copy of the marriage certificate;
a written statement (agreement) on the agreement of the parties to the transaction on the distribution of the amount of the property tax deduction between the spouses.

Features of obtaining a tax deduction when purchasing a construction option

A tax deduction when purchasing an apartment can be obtained from the tax office or from your employer.

Obtaining a tax deduction from the tax office

To receive a tax deduction, you must submit a tax return to the tax office.

The declaration is submitted at the end of the tax period, that is, in the year following the year of purchase of housing and signing of the transfer and acceptance certificate. The deadline for filing a declaration to receive a deduction is not limited.

The above documents must be submitted at the same time.

The document verification period is 3 months. After this period, based on the taxpayer’s application, the tax office makes a decision to refund the amount of previously paid tax.

Obtaining a tax deduction from an employer

A tax deduction can also be obtained from the employer. In this case, you don’t have to wait until the end of the year, but submit documents immediately after accepting the apartment according to the transfer and acceptance certificate.

In addition to the documents listed above, you must submit

written statement;
notification of confirmation of the taxpayer’s right to property tax deductions, received at the tax office at the place of residence.

The taxpayer has the right to receive property tax deductions from one or more employers of his choice.

To receive a notification, you must contact the tax authority with a written application to confirm your right to receive a tax deduction for personal income tax. The Federal Tax Service of Russia has developed a recommended application form (you can download it from the link).

A notice of the right to receive property tax deductions is issued by the tax authority within a period not exceeding 30 calendar days from the date of submission of the taxpayer’s application and documents confirming the right to receive deductions.

If, at the end of the tax period, the amount of the taxpayer’s income received from all tax agents is less than the amount of property tax deductions, the taxpayer has the right to receive property tax deductions from the tax office.

If tax deductions cannot be used in full during a tax period, their balance may be transferred to subsequent tax periods until they are fully used, unless otherwise provided by this article.

Prepared by Personal Rights.ru

The list of documents submitted to the tax office differs depending on the concluded purchase agreement.

How to get a tax deduction for shared construction of an apartment

When purchasing real estate under a sales contract, the following documents must be prepared to the tax office.

General documents

declaration 3-NDFL (you can order registration at VseVychety.Ru - fill out the order form on the right);
passport;
certificate 2-NDFL;
an application for a personal income tax refund indicating the account details to which the funds should be transferred;
equity participation agreement (if there was an assignment of the rights of claim, then also attach the agreement of assignment of the rights of claim);
documents confirming payment under the agreement (bank statement, receipt, receipt from the seller for receipt of funds, etc.. That is, any documents confirming that you transferred funds in the amount specified in the agreement.)*;
act of acceptance and transfer.

Additional documents:

When receiving a deduction for a minor child:
- child's birth certificate;
- certificate of ownership of the child.
When applying for a deduction entirely on the spouse - a marriage certificate;
When distributing the deduction between owners (joint ownership) - an application for distribution of the deduction;
When applying for a deduction by a pensioner - a pension certificate.

*If the text of the agreement includes a provision that at the time of signing the agreement, payments between the parties have been made in full, then the fulfillment of obligations, including the fact of payment of funds under the agreement, can also be considered confirmed. Accordingly, it is not necessary to submit receipts in this case according to Letter of the Federal Tax Service of Russia dated May 22, 2013 No. ED-4-3/9243@, Letter of the Ministry of Finance dated June 11, 2014 No. 03-04-05/28341. But, if there are documents confirming payment under the agreement, it is better to submit them in order to avoid a dispute with the tax authority.

When purchasing real estate with a mortgage, you can also receive 13% of the cost of paying mortgage interest.

Additional Information:

Order 3-NDFL registration online
List of documents for filing a 3-NDFL declaration for property deduction
List of documents for obtaining a mortgage deduction

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