The money used to purchase living space, or more precisely, an apartment, room or house, can be partially compensated using the Tax Code, which regulates tax refunds when purchasing real estate. And now we will look at the important questions:

• who can return personal income tax;
• what amount;
• how you can use repairs and mortgages;
• how the return scheme is implemented;
• what documents will be required.

To take advantage of the tax deduction, the buyer must meet certain criteria:

• be a tax resident of the Russian Federation, that is, have Russian citizenship;
• be a working citizen from whose salary the employer withholds and transfers income tax to the country's budget. In other words, we are talking about official employment with a tax-conscientious employer;
• be the owner of the acquired living space (or a close relative);
• pay for the purchase of real estate from your own funds.

And now a little more about possible deviations.

We return personal income tax for a spouse

The owner's spouse (husband or wife) has the opportunity to compensate for the costs incurred.

To do this, the certificate of ownership must indicate either the common joint or the sole property of the spouse.

In the first case, it is possible to declare a redistribution of the property deduction: in what proportion will the amounts for return be divided.

In the second case, it is possible to receive a full tax deduction for the husband or wife, even if he is the sole owner. This option is usually used if one of the spouses has previously received a deduction.

Refund of property deduction for children

Since the beginning of 2014, the right to receive a deduction has been given to parents of minor children in cases where housing was purchased for a child and registered in his or her name.

The legislation also mentions legal representatives of minors under the Civil Code.

Only a parent who has not previously received a property deduction for themselves can receive a deduction. By taking advantage of the personal income tax refund for the child, the parent thereby uses his right to a deduction. And in the future, he will no longer be able to return income taxes when purchasing his home.

And the minor retains the right to use the deduction when independently purchasing real estate in the future.

Tax deduction for pensioners

Pensioners often ask about the possibility of partial compensation for spent funds after purchasing a home.

With people of retirement age who continue their working activities, everything is very clear - they can enjoy this right on an equal basis with others.

But as for pensioners who are on a well-deserved rest or working unofficially, the tax can be returned only for the three “working” years that preceded retirement.

In a situation where a person did not work for three years or more before retirement, he will have nothing to return. Thus, he is deprived of the right to a property deduction.

At whose expense is the purchase?

The possibility of a refund appears only when paying for the purchase of an apartment with your own funds.

Therefore, you can forget about the deduction if your employer “helped” you with his finances, used maternity capital resources, or funds from the budget of any level. The interdependence of the participants in the real estate acquisition operation is also an obstacle to compensation from the budget.

If own funds were partially added to the above methods, then in this case it is this part that can act as the basis for calculating the amount of deduction for the owner.

How many times do we return?

You can use the tax deduction once in your life. This rule was observed for ten years.

How much money can I get back?

You can calculate the income tax that can be refunded (we are talking about a rate of 13%) of the amount spent, taking into account:

• the maximum deduction amount for the purchase of housing is 2 million rubles;
• actual expenses for purchasing a home;
• availability of a mortgage loan;
• share in property.

We take to the maximum

Let’s assume that the purchase of real estate cost the owner 3 million rubles. Only 2 million of the total amount is included in the calculation of the maximum deduction amount.

Hence the maximum amount of compensation from the treasury is 13% of 2 million, that is, 260 thousand rubles.

Refund amount less than 2 million rubles.

In this case, everything is divided into 2 groups:

• those who purchased their first apartment before 2014,
• those who purchased housing after January 1, 2014.

Citizens from the first group do not have the right to return the maximum amount of property deduction if the apartment cost them less than 2 million rubles.

Example. Vasechkin N.O. bought an apartment in Volgograd in 2013 for 1,800,000 rubles. He exercised the right to deduct the amount of money spent, returning 234,000 rubles to himself. Personal income tax (13% of 1,800,000). As a result, the remainder of the deduction is RUB 200,000. remained unused. And Vasechkin will no longer be able to return the lost compensation for his expenses.

If the first property was purchased after January 1, 2014, and this person had not previously used the property deduction, then he has the right to “get” the missing amount when purchasing the next apartment.

Example. More happy Petrov E.U. bought a one-room apartment in Moscow worth 1,800,000 rubles. in 2014. He has the right to return 13% of the amount paid, that is, 234,000 rubles. And he has a balance that he can use if he buys another property in the future. Then he will “get” his rightful 26,000 rubles. This is 13% of the balance of 200,000 rubles.

Now we will try to figure out how to return 13 percent of the purchase of an apartment. This opportunity attracts many homeowners. After all, 13% of the amount spent is very good compensation. It turns out that in Russia you can not only give to the state, but also receive something in return. Options are possible both with a regular transaction and with a mortgage. But in any case, documents are needed from you. How to return 13 percent from the purchase of an apartment? What does this require? What should you prepare yourself for?

Not everyone

It is worth noting right away that this opportunity does not apply to all citizens. Many, but not absolutely the entire population. Every taxpayer with income can receive deductions for an apartment (they are called property deductions). That is, the one who pays income tax. This concept is usually understood as an officially employed citizen.

But those who do not have any declared income are not entitled to receive deductions. Moreover, a large purchase in the form of real estate will attract the attention of the tax authorities. And this is not always good.

Pensioners also have the right to return 13 percent of the apartment rent. Only for them the list of everything necessary for the operation is somewhat expanded. But it's not a problem.

Application deadlines

In what period of time is it recommended to deal with this issue? According to modern laws, you can ask for a deduction for an apartment within 3 years from the date of conclusion of the transaction, but no later. Only such norms are established by tax laws in Russia.

But in practice everything is somewhat different. Is it possible to return 13 percent for a real estate transaction? Easily! Just get on with the task at hand as quickly as possible. Experts and citizens recommend meeting the deadline by the end of the tax reporting period. After all, it takes some time to consider your case, as well as to transfer funds.

How long will it take to decide whether to grant or deny a request? Approximately 1.5-2 months. And an additional 60 days are needed to transfer the deduction. The result is that everything, if you do not take into account the preparation of documents, takes about 4 months. So, if you are wondering how you can return personal income tax from buying an apartment, you should start solving this problem as soon as possible.

Identification

Of course, the first and most important document that will be useful in our business is an identity card. In general, any will do, but the tax authorities assure that you must present your passport. More precisely, its usual copy. All pages must be photocopied and attached to the main list of documents. Without an ID, you won’t be able to answer how to return 13 percent of the purchase of an apartment. You will simply be denied this case. A citizen’s passport, perhaps, is what is required for any transactions and operations in Russia.

According to the application

Pay attention to another very interesting fact - the statement. It must be compiled and submitted to the tax authorities. One might say, in free form. According to modern laws, VAT can be returned on the purchase of an apartment (13% deduction) only if the buyer requests it.

It must include information about the former owner of the property, as well as your data, information about the apartment and its value. Don't forget to include the details of the account to which the refund should be made. If you do not do this, you will then have to submit the missing papers, or, as often happens, you will be denied a deduction - you will have to submit an application with documents to the tax office from the very beginning.

Reporting

What's next? How to return 13 percent from the purchase of an apartment? It is mandatory to submit a so-called tax return to the tax authorities. It is called 3-NDFL. You must have only its original, no copies.

What is this report? Information about your income. If you work for yourself, you will have to prepare a declaration yourself. Otherwise, you can contact your employer for help. But in practice, it is 3-NDFL that each taxpayer fills out independently. In fact, it is not as difficult as it might seem at first glance.

Income

Regardless of what particular form of purchase of housing took place (mortgage or simple purchase and sale), you need to somehow confirm your income. Here you will have to present a certificate of form 2-NDFL. As in the previous case, you only need original paper.

If you work for yourself, you will have to fill out this certificate yourself. Do you have an official employer? Then contact the accounting department of your company, where you will be given a 2-NDFL. In principle, there are no problems with this document. Except that in some cases the preparation of the certificate may take some time.

About the deal

The complete list of everything you need to get your money back is almost complete. In reality, we must not forget about the most important thing - information about the concluded deal. Without some documents, you will not be able to receive a deduction for purchasing an apartment.

So what can be useful? First of all, this is a purchase and sale agreement. It is advisable to sign an additional original copy for deduction. Otherwise, a certified copy is sufficient.

Next, you will be required to provide a certificate of ownership of the apartment. Without it, there is no point in applying for a deduction. This means you will have to wait some time until you receive this document. A regular copy of the certificate, uncertified, will do. Although, as practice shows, citizens most often play it safe and provide assurance.

Receipts for payment, receipts for receipt of funds by the former owner - all this must also be attached to the declaration and application. You can make copies. The main thing is to make sure that all documents contain your initials. If you bought an apartment for someone else, it is almost impossible to prove your rights to the deduction in Russia. All information must indicate that you are the buyer.

Mortgage

Nowadays mortgages are quite common. How to return 13 percent for a purchase in this case? It's not too difficult to do this. After all, you just have to supplement the above list with some documents. There are only two of them.

The first is a mortgage agreement. As in the case of purchase and sale, either the original or a certified copy is sufficient. Without this document, the deduction will not be refunded.

The second is a receipt for payment of interest on the mortgage. In case of debts, a 13% refund will be denied until repayment. Please take this feature into account. No one makes deductions for debtors. Basically, that's all. No more documents will be required from you.

Other

Although there are exceptions. How to return 13 percent from the purchase of an apartment? In some cases, you may be asked for the following documents, but they are not mandatory (it is advisable to prepare them and present them in advance):

You can contact the tax authorities at your place of residence with all of the above documents. You can apply for a deduction. If you prepare correctly, there will be no problems or failures.

How to return VAT on the purchase of an apartment, personal income tax, property deduction

Every person, after purchasing an apartment, has the right to return personal income tax (NDFL) of thirteen percent of the cost of the apartment.

People often incorrectly ask the question of how to return VAT on the purchase of an apartment. Although in fact it has nothing to do with providing a property deduction.

In what case can the state provide a property deduction for the purchase of an apartment?

An officially employed person has the right to a personal income tax refund when purchasing a house or apartment.

Many people, when purchasing residential real estate, do not know that they have the right to return personal income tax or receive a property deduction.

There are a number of main points related to the provision of property tax deductions:

1. The maximum amount of tax refund or property deduction is 260,000 rubles. When you buy a home worth less than 2,000,000, you can get a tax deduction with another similar purchase.
2. You can apply for a personal income tax refund through the tax office or apply for a tax deduction at your place of work.
3. It is possible, when purchasing real estate with a mortgage, to pay interest using a property deduction.
4. In accordance with the law, a person has the right to receive from several employers at the same time. The task of the tax inspectorate is to distribute it correctly in this case. This clause is provided in case a person works part-time in several companies.

A family has the right to receive a tax deduction even if only one person works in it

For this operation to be successful, it is necessary to meet a number of requirements:

1. A person who buys an apartment must officially work and receive a salary, from which personal income tax is deducted to the tax office in the amount of thirteen percent.
2. A family that has purchased residential property has the right to receive this benefit if one of the owners works. The main condition here is that the property must be in joint shared ownership. Since 2014, it has become possible to receive a property deduction for a spouse, even if one of them is the owner of the apartment.
3. This refund can be issued by a pensioner who purchased the property. Currently, of course, he does not have income subject to personal income tax, so the state has outlined the following for him. He has the right to submit a declaration of income for the three years preceding the current one. That is, for the time when he worked and paid taxes.
4. It has become possible for parents of minor children to receive such a refund for their child. But housing must be purchased no earlier than 2014.

How is the amount of property deduction calculated?

Calculating the amount of tax deduction is quite simple; the calculation is based on the amount of salary received during the last year

When calculating your personal income tax refund, it is important to apply all the conditions under the law.

It is better to consider the calculation principle in more detail using an example.

Let’s say: Vasily Ivanovich purchased housing for 2,570,000 rubles.

His salary for the last year amounted to 480,000 rubles.

Accordingly, he paid tax in the amount of 62,400 rubles. (480,000 * 13%).

In general, Vasily Ivanovich has the right to receive a property deduction in the amount of 260,000. This is the maximum amount, he must submit a declaration every year until he withdraws the entire amount. Thus, he will have 260,000 – 62,400 = 197,600 to return, and so on.

If the taxpayer has retired, everything is quite simple. By law, he has the right to file a declaration for the three previous years at once.

That is, with the same income as Vasily Ivanovich, he has a chance to immediately receive 187,200 rubles (62,400 * 3). But, unfortunately, he won’t be able to get anything else, since he is retired and no longer pays personal income tax. But the law provides for refunds only for the previous three years.

It is not possible to refund VAT when purchasing real estate. This procedure is only possible with personal income tax. In the case where a working person decides to return tax through an employer, he needs to annually obtain a certificate from the tax authority and submit it to work.

He will not pay monthly tax on the income he receives. That is, his salary will be higher until the deduction is fully paid.

In what cases can a personal income tax refund be refused?

The law provides for cases in which personal income tax compensation may be denied

There are a number of criteria by which the tax authority may refuse to pay personal income tax:

1. A person who has purchased an apartment and does not pay personal income tax: a housewife, an individual entrepreneur, not working or working but not receiving official income.
2. People who have purchased residential property but have been retired for more than three years. They did not work, did not pay taxes, and therefore there is simply nothing to return to them.
3. Personal income tax is not paid to persons who purchased real estate from close relatives. These include: spouse, sibling, children, parents, wards or guardians.
4. No refund is paid from part of the maternity capital, through subsidies or other benefits. If the property was purchased for the entire amount, then a property deduction will not be provided.

It is important to understand that you cannot refund VAT. But personal income tax is a tax that has been paid or is payable. If a person does not receive official income, he will not be able to return the tax.

What documents will you need to submit to receive a personal income tax refund when purchasing an apartment?

Personal income tax refund is carried out based on the provided package of documents

To return previously paid tax, you must fill out a declaration and collect a package of documentation:

1. Identity document.
2. Pension certificate, if applicable.
3. Document on income for the year from work, according to a special form.
4. An agreement confirming the purchase of residential real estate.
5. Ownership documentation.
6. Receipts or receipts for payment of the transaction. If the agreement states that funds are transferred at the time of the transaction, nothing additional needs to be provided.
7. Documentation of additional expenses for property improvement when a property under construction is purchased.
8. A copy of the loan agreement, if present.

It is better to make copies of all documents except the income certificate. They may be needed when submitting documentation.

Before issuing a personal income tax refund, the tax office carefully checks the documents provided.

After submitting the documentation to the tax office, a desk audit is carried out. It lasts for three months.

It indicates the account to which the payment will be made. After a month, the funds are transferred to the taxpayer’s account.

So, is it possible to obtain a VAT refund when purchasing an apartment? No, you can only return personal income tax.

If a person meets all the criteria by law, the refund can be made through the employer or directly from the tax office.

Watch the video about the rules for receiving a personal income tax refund when buying an apartment:

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The amount for the personal income tax refund really helped us out; we used this money to do the repairs. The only thing is that you need to be careful, because later we paid off the mortgage with maternity capital, and then when we went to the tax office for the next deduction, we were informed that we also owed it, since the amount of maternity capital is not taxed. Now we are submitting documents for a personal income tax refund on the interest paid on the mortgage.

This year we took advantage of the right to a personal income tax refund from the purchase of an apartment. Last year the money was transferred after 3 months and 23 days. As explained on the tax hotline, a desk audit can last up to a month. That is, the deadline for receiving money is 4 months from the date of application.

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VAT refund on apartment purchase

Is there a VAT refund when purchasing an apartment and how can I get 13% of the cost of the purchased property?

Many people wonder how to return VAT on the purchase of an apartment, and experts answer this question in the negative - individuals have nothing to do with value added tax. But, any resident of the Russian Federation can return income tax.

Why is VAT not refundable when purchasing an apartment by an individual?

VAT or value added tax is a percentage that companies pay to the state, that is, individuals have nothing to do with it. Therefore, VAT is not refunded to ordinary citizens when purchasing an apartment. In theory, the company can also return a certain percentage when purchasing real estate, but this is a different question. But Article 220 of the Tax Code allows all working citizens of the Russian Federation to return 13% of the cost of housing.

VAT refund on apartment purchase: a myth with a real basis

All residents of the Russian Federation have the right to return such income tax once in their life when purchasing housing.

Return Policy

• A certain amount is returned once in a lifetime. Since 2014, changes have been made to the tax code that allow the remaining amount to be transferred to subsequent purchases if the cost of housing was less than the available deduction.
• Buyers can get back no more than 260 thousand rubles. The maximum value of the housing price from which you can receive a deduction is 2 million rubles. In the case of a mortgage, the amount increases to 3 million rubles, that is, you can get 390 million rubles in your hands.
• A citizen must work legally. This benefit from the state is not available to students, pensioners, recipients of “black wages” and the unemployed.

We receive a tax deduction: what instead of a VAT refund when buying an apartment

• Contact the tax office and submit a list of documents.
• Within a month, the department will review the request and issue a decision.
• The applicant will receive a refund of income tax for the reporting period.

Documentation:

• Passport and its copies
• Help on form 2-NDFL
• Receipt for payment of housing cost
• Documents for the house with a certificate of ownership or a shared construction agreement with a mortgage agreement.
• Marriage certificate

Thanks to changes in legislation, you can sell your apartment quickly and subsequently get the money that you couldn’t get all at once.

How to correctly make a VAT refund when buying an apartment - important nuances

When purchasing an apartment, its owner may be interested in how to make a VAT refund on this financial transaction. Unfortunately, individuals do not have the right to a refund of this tax, but every Russian, when buying a home, can return personal income tax. How to resolve this issue correctly, and what documents will be needed for this?

VAT refund when purchasing an apartment

You can return the tax refunded for an apartment purchased under a mortgage agreement or for your accumulated funds. VAT refund when purchasing an apartment is one of the forms of receiving a tax refund, which applies to both individuals and legal entities.

Legal entities that operate using value added tax (VAT) can return it. When purchasing various goods or services, legal entities pay the cost of these goods including VAT. Therefore, based on the results of the month, the mutually redeemable part of the funds for this type of taxation through accounting accounts is returned to the account of legal entities. In this case, if such a person buys an apartment, it is important for him to get a higher profit from this transaction. But if the apartment is bought not by a company, but by a private person, the situation looks different. An individual can return a tax called personal income tax, that is, income tax.

Tax legislation establishes a certain procedure and the amount that can be returned when purchasing a home. Depending on what type of taxation the taxpayer uses, the main indicators considered during this operation will differ. It is necessary to familiarize yourself with the legal norms and requirements in order to correctly fulfill all the requirements and not get a negative result.

Tax - personal income tax, which a private individual can return at the time of concluding a transaction for an apartment, is returned only once. This tax is 13% of the property price. If housing is purchased with a mortgage, the individual also has the right to a refund of 13% of the interest on this agreement.

But there are exceptions to this order.

Tax is not refunded to pensioners and non-working citizens because they are not payers of income taxes.

Tax refund nuances - necessary requirements

If a citizen is officially employed, he can return personal income tax as follows:

• The maximum amount that can be returned cannot exceed 260 thousand rubles. If the apartment costs less than 2 million rubles.
• The refund is issued at the NI or it can be issued at the place of employment.
• VAT refund when purchasing an apartment with a mortgage - it is possible to pay interest on the mortgage loan
• If a citizen has several employers, the law allows the tax to be returned through each of them, and in this case the NI must make the correct distribution of the amount of refunded funds for each of the employers.

To receive payments, the following conditions must be met:

1. Official employment of the buyer of the apartment, claiming to pay personal income tax and receiving a salary, from which personal income tax is deducted in the amount of 30%.
2. It is possible to receive this benefit if the family that bought the apartment has at least one working person, and the property is joint shared ownership. Starting from 2014, you can apply for a personal income tax deduction if only one of the spouses owns the purchased apartment.
3. A pensioner who purchases an apartment can also apply for a refund if he submits a declaration of income received for the 3 years preceding the purchase of the apartment. A VAT refund when purchasing an apartment by a pensioner is also impossible; personal income tax can be returned to him if the person became a pensioner, and before that he had a job and paid taxes.
4. Parents with minor children for whom such a refund is possible have the right to apply for a tax refund. Housing must be purchased after 2014.

How to obtain personal income tax - how is VAT refunded when purchasing an apartment?

How is VAT refunded when purchasing an apartment? The home buyer must contact the tax authority. Many people mistakenly believe that this procedure is called VAT refund when purchasing an apartment. There is no time limit for applying for a property tax refund.

You can make a VAT refund after purchasing an apartment for legal entities or individuals (NDFL) at any time after the conclusion of the transaction:

• when repaying loan obligations, if housing was purchased with a mortgage;
• after the end of the tax period;
• before its end, if the personal income tax refund is carried out through the employer. You need to contact your employer in writing if the apartment has already been purchased, built or the mortgage loan is being repaid.

To return this personal income tax, you need to submit an application to NI, attaching to it:

• Citizen's passport.
• Certificate 2-NDFL (issued by the employer).
• Agreement for the purchase of housing, declaration 3-NDFL.
• Certificate of owner, act of acceptance and transfer of real estate.
• Agreement for shared participation in its construction.
• A receipt (receipt) confirming the fact that the seller received funds for the transaction for the sale of housing from the taxpayer.
• A mortgage agreement, a certificate from a banking institution about the accrual of interest for the past period, checks or receipts for payment of the agreement (if deductions will be made for interest on the loan.
• If the housing construction was carried out independently, you need to provide receipts and invoices for purchased building materials; Marriage certificate; if the apartment was purchased as joint property, you need to apply for the distribution of funds for a tax deduction.

You need to make copies of all documents (except for the 2-NDFL certificate). They may be requested at the time of submission of documents.

This package of documents can be submitted to NI in person at the location of the purchased apartment during the move. In this case, the documents will be quickly checked by an employee of the Federal Tax Service. If inconsistencies are identified and clarifications are received, quickly correct all the shortcomings and resubmit the documents.

If you don’t have time to go to NI, you can send all documents to NI by registered mail. But at the same time, the return procedure will be lengthy, and if any discrepancies are identified in the documents, this will become known only after a desk audit. Typically this period is 3 months. When the reporting period ends, income tax will be refunded for the entire year.

When contacting an employer with an application for a personal income tax refund and a notification from the NI about the existence of the right to receive a deduction, this tax will not be transferred to the budget; it will be regularly issued to the employee at work along with his salary. Such transfer will begin from the month in which the application was submitted.

Video story about how to get a tax deduction faster and more profitably when buying an apartment

What do you need to get a tax refund (VAT, personal income tax) when buying an apartment?

How to produce? If you intend to receive additional funds for living in a new home, it is important to take into account the conditions under which the transaction is made. personal income tax refund when purchasing an apartment.

The so-called property tax deduction in accordance with Article 220 of the Tax Code of the Russian Federation can be a good help for a mortgage or even for housewarming at your own expense. The grounds for a tax refund, as well as aspects of obtaining it, are outlined in this review.

Tax refund when buying an apartment

When purchasing real estate, both individuals and legal entities have the right to a property deduction. Only for individual taxpayers, the deduction is established for personal income taxes (NDFL), and for organizations - for the value added tax (VAT), which accompanies such transactions.

Depending on the grounds on which the right to receive a property tax deduction arose, the conditions for its receipt are established, as well as the maximum amount and procedure for processing documents. Accordingly, the difference depends on the taxpayer itself. At the same time, there are a number of restrictions on the provision of this type of deduction, without knowledge of which you can be denied a tax refund.

Grounds and conditions for personal income tax refund

Taxpayers who are obligated to pay income tax - personal income tax - have the right to receive a property deduction. When making a number of transactions, including when buying an apartment, they can reduce the amount of their income, from which this tax is calculated. for the amount of expenses incurred.

Costs for the purchase and construction of housing that reduce the tax base may be included in accordance with paragraphs. 2-4 tbsp. 220 of the Tax Code of the Russian Federation the following expense items:

• For the purchase of a residential building, including at the stage of unfinished construction;
• For the development of estimate and design documentation;
• For infrastructure - connection to utility networks and connection or creation of autonomous communications;
• For the purchase of finishing and building materials;
• To pay for construction and finishing works of the facility;
• To acquire rights to equity participation in a new building.

Amount of property tax deduction

There are certain limits on tax deductions for individuals seeking to reduce their tax base:

• Up to 2 million rubles - when purchasing or constructing real estate - a house, apartment, room or share in them, as well as when purchasing a land plot for individual housing construction or with a house located on it;
• Up to 3 million rubles - to repay interest on a targeted housing loan taken for the purchase or construction of real estate.

The tax rate for personal income tax is 13%, based on this, you can calculate the maximum amount of savings received. Moreover, it must be taken into account that, for example, when purchasing an apartment with a mortgage, you can return 13% of 2 million rubles of its value, that is, 260 thousand rubles, as well as up to 13% of 3 million rubles of accrued interest on the loan - another 390 thousand rubles, that is, the maximum amount received from tax funds can reach 650 thousand rubles.

The tax amount can be returned retrospectively - for the three previous reporting periods or withheld gradually - as taxable income is received until it is withheld in full. Pensioners can use the right to a retrospective deduction when purchasing or constructing housing or lending for these purposes. A property tax deduction for the purchase of land for construction is provided only after the taxpayer receives a certificate of ownership of the constructed house.

The procedure for obtaining a property tax deduction

In order to return income tax, the buyer of real estate can contact the tax office at any time after the conclusion of the transaction. At the end of the current tax period, or before its end - when contacting the employer in writing after purchase or construction, as well as during the repayment of a mortgage loan.

You will need to attach the following documents to your application with your account details for receiving a property tax deduction to the Federal Tax Service:

• The passport itself and a certified copy of its main pages;
• Completed declaration in form 3-NDFL (For more details, see How to fill out a declaration (NDFL3) when buying an apartment?);
• Certificate 2-NDFL from the employer;
• An agreement for the purchase and sale of an object, or an agreement for shared participation in the construction of an apartment building;
• Title documents for real estate - a certificate of ownership, as well as an act of acceptance and transfer of the object;
• Receipt or receipts confirming that the seller has received payment for the item from the taxpayer;
• A loan agreement (mortgage agreement) indicating the purchase or construction of residential real estate as the purpose of borrowing, a certificate from the bank about interest accrued for the reporting period, receipts and checks for making mandatory payments under the agreement - if you intend to use a deduction for interest on the loan;
• Payment documents for the purchase of building materials and finishing materials - for self-construction;
• A marriage certificate and an application for the distribution of tax deduction funds - when registering housing as joint property.

The prepared documents can be submitted in person to the tax office that works with individuals at their new place of residence when moving. This method is good because all papers are immediately checked by a representative of the Federal Tax Service - if there is something wrong with them, you can immediately get clarification and quickly make amendments. Don't have time for personal visits? It is possible to send the entire package of documents to the tax office by registered mail. There is only one danger: the process will drag on and if there are shortcomings in the papers, it will be possible to find out about this only after a desk audit - after 3 months. After the end of the reporting period, income tax refunds will be made for the entire year.

There is an option not to contact the INFS directly, but to write an application to the employer, attaching a notification from the tax office about the right to receive a deduction. Then personal income tax will not be deducted to the budget, but will simply be regularly issued to the employee along with the basic salary from the month of filing the corresponding application.

Possible reasons for refusal of income tax refund

A property tax deduction will be denied if any of the tax refund conditions are not met. The most common reasons for not receiving funds from the budget are:

• The applicant has no taxable income;
• You have already taken advantage of the property tax deduction earlier when purchasing another real estate property and received it in the maximum amount;
• Real estate transactions outside the Russian Federation;
• Housing was purchased from interdependent persons, the definition of which is contained in Art. 20 and 105 of the Tax Code of the Russian Federation - persons who are in kinship and marriage relationships, relationships between a ward and a trustee or an adopted child and an adopted child, as well as an employee and an employer or immediate supervisor;
• When preparing documents and making expenses, third parties appear, for example, if a receipt for the payment of money under a transaction is not issued in the name of the taxpayer, although the apartment itself is registered in his name;
• When purchasing housing, budget funds were used, including maternity capital, federal and regional subsidies, subsidies - no deduction is provided for their amount, but own funds invested in the purchase can be exempt from taxation.

There are also some nuances when implementing the principle of obtaining a property tax deduction “once for one object” - in fact, it does not apply to all situations. Thus, you cannot receive a deduction again when purchasing or constructing real estate, as well as repaying a housing loan. But a deduction for the sale of real estate or its withdrawal for government needs can be provided repeatedly. And from January 1, 2014, a tax deduction within the established limit can be obtained by “sharing” on several objects - the balance of the unallocated limit can be transferred to subsequent acquisitions, but not when paying off the mortgage - it can only be the only preferential one.

Features of providing tax deductions to spouses

It is not prohibited to register real estate as the common property of spouses and other family members, but it is necessary to distinguish between:

• common shared property, upon registration of which the amount of the due deduction is automatically divided in accordance with the shares of family members;
• common joint property, when it is necessary to write an application to the tax office with a decision to distribute the deduction to all owners or in favor of one of them. This decision cannot be changed subsequently.

By the way, when registering housing as joint property, if one of the owners has previously used the deduction or does not have taxable income, the other can receive the full amount. With shared ownership, this is impossible. But the position of the tax authorities on this issue differs, and if one of the spouses has already received a deduction, the second may only be approved for half of the amount due, since the apartment is registered as joint property. But every taxpayer has the right to appeal this in court and receive a full deduction for the second spouse.

When registering real estate as joint or shared ownership for minors, parents can receive a tax deduction for the children's share. The issue is resolved in a similar way when parents purchase an apartment for a minor child - they have the right to take advantage of the full deduction, since they made the transaction at the expense of their own income.

The realities of our time are such that the state has smoothly shifted the responsibility for providing housing to its citizens onto the shoulders of the citizens themselves. Even 25 years ago, after standing in line for a certain number of years, a person got the chance to become the lucky owner of a warrant for an apartment. With the beginning of perestroika, this opportunity sank into oblivion, but another one appeared - to purchase housing with your own money and become its owner. For people who have invested in the purchase of housing, the state has established a benefit. It consists in the fact that every citizen can exercise his right and receive a VAT refund when purchasing an apartment. Everyone who pays taxes is given this right, but it can only be used once in a lifetime.

How to correctly refund VAT when buying an apartment - important nuances

After finishing the hassle associated with purchasing an apartment, the question arises of what ways there are to return VAT for the purchased square meters. First of all, you need to know that a tax refund is possible in the amount of 30 percent and for an amount not exceeding 2,000,000 rubles. It (refund) begins from the year in which the apartment was purchased. The refunded VAT must not exceed

or equal to the amount of taxes paid in the current year.

You can exercise your right to a tax deduction in two different ways. For those who can’t wait to get some of their money back as soon as possible, you don’t have to wait until the end of the year. It is enough to contact the interdistrict tax authority at your place of registration at any time. To the application of the established form, you will need to attach copies of the contract and the transfer act, a certificate of ownership and documents that confirm the fact and amount of payment for the purchased object, a certificate of Form 2 personal income tax. The application review period is one month. If the check is successful, a decision will be made to issue the applicant a tax deduction notice. From the moment it is transferred to the place of work, income tax withholding will be suspended. That is, VAT refunds will be made in small amounts over a long period. The second method of VAT refund is recommended for those who want to receive the entire amount of taxes accumulated for the year in one lump sum. In this case, you will need to wait until the end of the calendar year and submit a tax return form 3 personal income tax by the end of April.

How to discharge a minor child from an apartment. Documents for leaving the apartment

What documents are needed to check out of an apartment: main cases

What is a tax deduction when selling an apartment?

Property tax deduction when purchasing an apartment, building a house or other real estate

What is a tax deduction when buying an apartment and how can you get it?

VAT refund when purchasing an expensive asset is easier to do through an entrepreneur

How can a company in a special regime recover VAT when purchasing an expensive property?

There is no need to restore tax upon termination of the activities of an individual entrepreneur.

What is the most profitable way to transfer an object from an entrepreneur to a company?

VAT reimbursement when purchasing expensive property is almost always associated with an in-depth desk audit (clause 8 p. 89 of the Tax Code of the Russian Federation). Tax officials cling to every little thing to refuse a tax refund. To avoid this, the purchase of the object is registered in the name of the entrepreneur, who will then transfer the asset to the company.

The same option is suitable for the purchase of a fixed asset by a “simplified” or “imputed” person. In general, a company in a special regime does not have the right to a VAT refund, since it is not a payer of this tax (clause 2 of article 346.11, clause 4 of article 346.26 of the Tax Code of the Russian Federation). Using a friendly entrepreneur in the general mode will allow you not to lose on taxes.

Savings are based on the entrepreneur’s right to refund VAT

The essence of the optimization method, which is used in practice, is as follows (see diagram on page ##). To purchase a fixed asset, the company attracts a friendly individual, who registers as an individual entrepreneur under the general taxation regime. After purchasing an asset, the entrepreneur submits a VAT refund. Since individual entrepreneurs have few transactions, tax refunds usually occur without any problems. After some time, he ceases his activities, having in his possession a liquid asset and the amount of refunded VAT in his current account. The further transfer of the asset to the company depends on its tax treatment and the needs of the parties. In particular, the transaction can be formalized in the form of a purchase and sale, a contribution to the authorized capital or a gratuitous transfer.

Scheme

How an entrepreneur can help recover VAT when purchasing expensive property

In the absence of violations, the period for making a decision on VAT refund may be about 3.5 months from the date of filing the declaration. This deadline must be observed, unless, of course, the tax office decides to refuse compensation on far-fetched grounds, which also cannot be ruled out. In particular, you will need:

— 3 months — for a desk audit (clause 2 of Article 88 of the Tax Code of the Russian Federation);

— 7 working days — for the inspection to make a decision (clause 2 of Article 176 of the Tax Code of the Russian Federation);

— 5 working days — transfer of funds to the taxpayer’s account (clause 8 of Article 176 of the Tax Code of the Russian Federation).

It is important that in order to receive tax reimbursement, the acquired asset must be used in activities subject to VAT. For example, it can be rented out, even for a short time. Moreover, the tenant may be the main company itself, to which the property is intended.

If an entrepreneur does not have VAT to accrue at all, then he will face an almost guaranteed refusal to receive a refund. Of course, one can argue that all the conditions of the Tax Code of the Russian Federation for submitting a deduction are met. That the established arbitration practice proceeds from the fact that the right to deduction does not depend on the presence or absence of transactions subject to VAT in the disputed period (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05/03/06 No. 14996/05). But all this will only create problems, which the company planned to get rid of by resorting to the services of an entrepreneur.

As for the source of financing for the purchase of an asset, there are several options. If an individual plans to become a co-founder in the main company in the future, then he can purchase an object at his own expense, and then contribute it to the authorized capital of the company.

Another option is that the object is paid for from borrowed funds received from a friendly company, and the debt is repaid from the funds received from the sale of the object. Note that tax authorities can revive the old position, according to which VAT on a purchase paid with borrowed funds is not reimbursed, since the company did not incur real costs (determination of the Constitutional Court of the Russian Federation dated April 8, 2004 No. 169-O). Officials have long abandoned this opinion (letters from the Ministry of Finance of Russia dated July 27, 2006 No. 03-04-11/128, dated August 31, 2005 No. 03-04-08/228), but local inspectors can use this reason for a far-fetched refusal. Therefore, in practice it is usually formatted this way. An individual receives financing to a personal account, without recording the individual entrepreneur, and then finances the purchase of the object from his own funds. Thus, the accounting will not show that the funds were borrowed.

There is a simplified procedure for terminating the activities of an entrepreneur

So that when transferring an asset to a company, the entrepreneur does not incur VAT, by this time he ceases his activities and further acts as an ordinary individual. To do this, the entrepreneur must submit the following documents to the registration authority: an application, a receipt for payment of the state duty, as well as a document confirming the submission of the necessary information to the territorial body of the Pension Fund of Russia (Article 22.3 of the Federal Law of 08.08.01 No. 129-FZ). Within five days from the date of submission of documents, the registering authority must complete the registration of the loss of the corresponding status (clause 8 of article 22.3, clause 1 of article 8 of Law No. 129-FZ).

Let us note that, unlike an organization (Article 89 of the Tax Code of the Russian Federation), in relation to an entrepreneur, the Tax Code of the Russian Federation does not require an on-site inspection to be carried out upon termination of its activities. There is also no obligation to submit a message to the inspectorate about the loss of individual entrepreneur status, because this rule is applicable only for cases of liquidation of organizations (Clause 2 of Article 23 of the Tax Code of the Russian Federation). Thus, the possibility of conducting an on-site tax audit is unlikely, although not excluded.

After the official termination of business activities, an individual is not required to keep documents confirming receipt of income. This rule applies only to organizations and individual entrepreneurs (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation). Therefore, even if inspectors subsequently request documents, for example, for a counter check with the buyer (Article 93.1 of the Tax Code of the Russian Federation), the citizen may not present them. It is quite possible that this will have to be proven, so in order to avoid a dispute, it is still better to save the documents.

The Code does not oblige an entrepreneur to restore VAT upon termination of activity

The entrepreneur does not face any negative tax consequences when terminating his activities. Perhaps the only trouble may be the tax authorities’ demand to restore the amount of VAT on an object acquired for business activities and remaining in the ownership of a citizen. The inspectors' arguments boil down to the fact that in this case the property is not used for operations subject to VAT, and this is the basis for the restoration of the tax by virtue of subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation.

Of course, such demands are unlawful. This provision of the Tax Code is applicable only if the taxpayer continues to conduct his business activities, but for various reasons loses the status of a VAT payer. For example, when switching to a simplified taxation system (clauses 2, 3 of Article 346.11 of the Tax Code of the Russian Federation).

VAT refund when purchasing an apartment in Moscow

Or after receiving exemption from the duties of a taxpayer (Article 145 of the Tax Code of the Russian Federation).

In addition, paragraph 3 of Article 170 of the Tax Code of the Russian Federation contains a closed list of circumstances in which the taxpayer is obliged to restore the VAT previously accepted for deduction. And the Supreme Arbitration Court of the Russian Federation, in its decision dated October 23, 2006 No. 10652/06, indicated that it is unacceptable to expand it. The loss of the status of an individual entrepreneur by an individual is not mentioned in this list.

The Federal Arbitration Court of the North Caucasus District came to a similar conclusion in its resolution dated December 19, 2007 No. F08-8225/07-3067A. But in the same consideration, the tax authorities stated another argument: VAT should be charged, since there was a sale of objects from an entrepreneur (who he was) to an individual (who he became after losing his status as an entrepreneur). The court rejected the inspectorate's arguments, pointing out that in such a situation the owner of the goods does not change, which means there is no sale. Subsequently, this resolution was upheld by the decision of the Supreme Arbitration Court of the Russian Federation dated April 4, 2008 No. 4360/08.

How to transfer an asset with minimal tax consequences

The method of transferring an object from an entrepreneur to a company will depend, first of all, on the needs of the participants. If a citizen borrowed money to purchase an object, then the best option for registering its transfer is purchase and sale. From the income received, he will be able to repay the debt, but will be required to calculate personal income tax. This can be avoided if you use a property deduction and reduce income by the amount of expenses incurred (clause 1 of Article 220 of the Tax Code of the Russian Federation). If the object is sold at the purchase price, then there is no need to pay personal income tax. The main thing is that the citizen retains documents confirming previously incurred expenses for the purchase of property.

The specifics of using purchase and sale and other methods of transfer depend on the tax regime of the main company.

The main company is in general mode. Buying and selling is quite suitable for transferring an object, as it allows the company to depreciate it in a general manner.

When making a contribution to the authorized capital, there will be no income tax, since the resulting asset does not form taxable income (subclause 3, clause 1, article 251 of the Tax Code of the Russian Federation). There is a right to depreciation, but it may have to be proven (by resolution of the Federal Arbitration Court of the Moscow District dated 05/17/07, 05/18/07 No. KA-A40/4147-07).

With gratuitous transfer it is a little more complicated. If the object is donated by a founder with a share in the authorized capital of more than 50 percent, then there will be no income and, accordingly, no income tax (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation). If the donor does not meet this condition, then the recipient must calculate income tax on the market value of the object, confirmed by documents or by conducting an independent assessment (clause 8 of Article 250 of the Tax Code of the Russian Federation). In both cases, the company will be able to depreciate the received object in the general manner (clause 1 of Article 257 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 04/28/09 No. 03-03-06/1/283, dated 12/05/08 No. 03-03-06/ 1/674).

In fact, the transferring party can be either a former entrepreneur who has become a co-founder, or a long-time founder to whom an individual can simply gift the property. After all, donations between individuals are not subject to personal income tax, with the exception of cases of donation of real estate, vehicles, shares, interests or shares (clause 18.1 of Article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 06/09/06 No. 03-05-01-05/109 , Federal Tax Service of the Russian Federation for Moscow dated 08.08.08 No. 28-10/074499@).

The main company is on a “simplified” basis with the object “income minus expenses”. To recognize expenses, only a transaction in the form of a purchase and sale will be beneficial, since with other methods of transfer the company will not be able to take into account the cost of the object in expenses. After all, payment is a prerequisite for recognizing expenses (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). In this case, the cost of acquiring an asset can be accepted by the “simplified” person in equal shares from the moment the OS is put into operation until the end of the tax period (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

The main company is on a "simplified" basis with the object "income". This situation is similar to that when the main company is in general mode. After all, income under “simplified taxation” is calculated according to the rules of Chapter 25 of the Tax Code of the Russian Federation (clause 1.1 of Article 346.15 of the Tax Code of the Russian Federation). And recognizing the cost of an asset as an expense does not matter. Thus, here you can use purchase and sale, contribution to the authorized capital or gratuitous transfer.

The main company is in imputation. To transfer an object, you can use a purchase and sale agreement, a contribution to the authorized capital, or a gratuitous transfer from the founder with a share of more than 50 percent. These transactions will not affect the tax obligations of the “imputed” person.

If the object is transferred free of charge and the donor is not the main founder, then the question of how UTII payers should take this operation into account is controversial. Even the Russian Ministry of Finance has not yet developed a unified position. There are clarifications according to which income in the form of property received free of charge by the UTII payer is subject to income tax (letters of the Ministry of Finance of Russia dated 08/15/07 No. 03-11-04/3/324, dated 03/26/07 No. 03-11-04/ 3/88). The reason is that it is not a legal entity that is transferred to “imputation,” but a certain activity. Receiving an object free of charge does not apply to such activity, therefore this operation must be subject to income tax.

There is another opinion, according to which the amount of income in the form of the value of property received free of charge should not be taxed by the “imputed” person under other regimes. But for this, the property must be used in activities subject to the payment of UTII (letters of the Ministry of Finance of Russia dated 09.22.06 No. 03-11-04/3/419, dated 03.23.07 No. 03-11-04/3/83). To avoid a dispute with tax authorities, it is better not to use this transfer option.

Practical tax planning

№9, 2009

Andrey Prikhodko, head of the tax and financial consulting department at Intercom-Audit

In fact, VAT is a value added tax that is charged to the buyer. VAT is added up at all stages of production of goods and includes all additional costs incurred by the manufacturer. This amount must be paid earlier than the final cost of the goods in the order in which expenses arise; in fact, of course, this amount is simply included in the total cost of the goods. However, there is a list of property that is not subject to VAT. Is the sale of apartments subject to VAT?? No, this property is included in the list of precisely those properties that are not subject to value added tax, regardless of who the buyer and seller are in terms of property. The right to exemption from VAT on the purchase of real estate, a share in an apartment, a plot of land or a house of individual construction came into effect on January 1, 2005. In general, this is understandable, since when selling an existing apartment, you do not incur any additional expenses, since you are not actually producing this apartment yourself, but are only a participant in the transaction.

Features of VAT and why it is not paid when purchasing an apartment

Paying VAT when purchasing an apartment is not a mandatory condition, that is, this tax can be paid when selling an apartment if it is convenient for the buyer. To do this, the buyer must write an application to the tax authority so that when calculating the cost of the apartment, value added tax is included in the final calculation.

Sale or purchase of an apartment by a legal entity

The Tax Code provides for different forms of tax implementation for legal entities and individuals, but payment of VAT when selling or buying an apartment is always the same. This type of purchase or sale is not subject to VAT. Real estate is a separate form that is subject to personal income tax only, regardless of whether you buy/sell it to a legal entity or an individual.

For example, a legal entity decided to purchase 5 apartments during the construction phase for further sale; the legal entity itself is engaged in other activities, but decided to make money on it. When concluding an agreement between a legal entity and a construction organization, the amount of the agreement was 6,250,000 rubles. In fact, only this amount was paid to the developer. A year later, the construction organization issued certificates for 5 to the founder of the legal entity for whom the contract was drawn up. After selling these 5 apartments at a price of 2,000,000 rubles, the legal entity receives a final income of 10,000,000 rubles, which is also the final amount that the seller receives. In this case, only 13% personal income tax is paid, and VAT in the amount accepted in our country of 18% is not paid by either party.

Property deduction is money that can be returned to you for the purchase of an apartment or any other property that has residential status. When buying an apartment we pay income tax. And this deduction is a refund of the tax you paid.

What can I get a property deduction for?

• For new construction of a residential building in Russia;
• to a land plot on the territory of Russia (after a residential building is built on the land plot);
• for the purchase of residential real estate (shares in them) in Russia;
• to repay interest on targeted loans (credits) actually spent on new construction or purchase of housing;
• to repay interest on loans received from Russian banks, to refinance (refinance) loans (credits) for construction or
• acquisition on the territory of the Russian Federation of housing (share(s) in it), a land plot for it.

The amount of the deduction for the purchase of housing is equal to the cost of the residential property under the purchase agreement, but not more than 2 million rubles. The owner of an apartment (house, room or shares in them) has the right to receive a property deduction.

The maximum amount for a tax refund for the purchase of housing is 2 million rubles.

Property deduction for housing purchased before 2014

If you purchased a home before 2014, then you can also get a deduction, but according to the rules in force at the time of purchasing the home. Until 2014, the deduction could only be used once in a lifetime and it was tied to the property. That is, if you purchased housing and did not receive the deduction in full, then you will not be able to receive it a second time for another property.

Property deduction after January 1, 2014

But if you purchased housing after 2014, you can continue to receive the deduction for other real estate properties. Let’s say in 2016 you bought a house for 1 million 500 thousand rubles, and a year later, in 2017, you bought an apartment for 5 million rubles. For the second object, you can reach 500 thousand rubles up to the maximum deduction amount, which is equal to 2 million rubles. When filling out the declaration for 2017, you will indicate 500 thousand rubles to receive a deduction.

If you purchased a home with a mortgage, then you have the right to receive not only a deduction from the principal amount, but also a deduction on mortgage interest. The amount of deduction is limited to 3 million rubles. However, this restriction only applies to real estate acquired after January 1, 2014. Before this date, the amount of interest deductions had no restrictions. That is, you can return the entire amount of tax paid to the bank.

If you are unable to return the full amount of tax in one year, you will have a carryover balance that can be returned in subsequent years.

When is the deduction not provided?

• if payment for the construction (purchase) of housing was made at the expense of employers or other persons, funds from maternal (family) capital, as well as from budget funds;
• if the purchase and sale transaction is concluded with a citizen who is interdependent in relation to the taxpayer.

Interdependent persons are individuals in relation to each other: spouse, parents (including adoptive parents), children (including adopted children), brothers and sisters, guardian (trustee) and ward (basis: Article 105.1 of the Tax Code code). Thus, it is impossible to refund income tax when purchasing an apartment between related parties.

In the case of purchasing housing with the help of maternity capital, the amount of this subsidy is deducted from the amount of property deduction.

Property deduction when registering an apartment as shared ownership before January 1, 2014.

If the apartment was purchased and registered as shared ownership before January 1, 2014, then the amount of the deduction is distributed in accordance with the shares of the owners.

Property deduction when registering an apartment as shared ownership after January 1, 2014.

After January 1, 2014, the situation changed, and the distribution of the deduction by shares was cancelled. Now the deduction is provided within the overall established limit.

Real estate that was acquired during marriage is the joint property of the spouses. Each of them can receive a deduction in full.

Tax deduction when buying an apartment on credit.

If the home was purchased with borrowed funds, this does not prevent you from receiving a deduction. From the point of view of tax legislation, it does not matter whether you purchased housing with your own funds or with borrowed funds. In addition, in addition to the deduction from the main cost of the apartment, you can also get a tax refund for mortgage interest. However, these deductions should not be confused: the tax deduction for interest has some differences from the property deduction. We talked more about the deduction for mortgage interest in the article “Property deduction for interest.”

What documents are needed for a tax refund?

The package of documents is slightly different, depending on whether the housing was purchased in a new building or on the secondary market.

If the apartment was purchased in a new building, then you must provide the following package of documents:

• A copy of the housing purchase agreement.
• A copy of the act on the transfer of housing to the taxpayer.
• Copies of payment documents confirming the fact of payment of funds 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).
• Completed 3-NDFL declaration for the purchase of housing.
• 2-NDFL certificate from the place of work (if, for example, a citizen applies for a personal income tax refund for 2017, then the certificate is required specifically for 2017. There is no need to carry a 2-NDFL certificate for the partial year 2018).
• Preferably, a copy of the passport (all pages) and a copy of the TIN.
• Application for personal income tax refund.
• A copy of the loan agreement, if the housing was purchased on credit.

If housing was purchased on the secondary market, then you will need the following documents:

• A copy of the certificate of ownership of the property.
• Completed 3-NDFL;
• A certificate from the bank about the amount of interest paid for the year for which the declaration is being submitted. If the amount of interest is included in the deduction for several years, then you will need to provide a certificate from the bank about the amount of interest paid for the corresponding years.

You can get a tax refund not only for the purchase of an apartment, but also for the purchase of a land plot intended for the construction of a residential building.

A set of documents required to receive a deduction for the purchase of a plot:

• A copy of the certificate of ownership of the property built on the land.
• A copy of the certificate of ownership of the land plot itself.
• Copies of payment documents confirming the fact of payment of funds by the taxpayer for the land plot and for the costs of constructing a residential building.
• Completed 3-NDFL for construction deduction.
• 2-NDFL certificate from the place of work (if, for example, a citizen applies for a personal income tax refund for 2017, then the certificate is required specifically for 2017. There is no need to carry a 2-NDFL certificate for the partial year 2018);

You can fill out the 3-NDFL declaration using our service. You simply upload the documents, and we do the rest of the work.

Tax deduction when purchasing an apartment/house/land

According to the legislation of the Russian Federation, when purchasing an apartment, house or land, you can get back part of the money in the amount of the income tax you paid. This tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.

Tax deduction amount

One-time right to deduction

Example: in 2013 Sakharov A.T. purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2016, Sakharov A.T. bought an apartment again for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.

When purchasing a home after January 1, 2014(if you have not used the deduction before), the property deduction can be used several times, but the maximum amount of the deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).

Example: at the beginning of 2016 Gusev A.K. bought an apartment for 1,700,000 rubles. In September 2016, he also purchased a room for 500,000 rubles. At the end of 2016 (in 2017) Gusev A.K. will be able to apply for a deduction of 2,000,000 rubles, 1,700,000 for an apartment and reach 300,000 rubles for a room.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you prepare a 3-NDFL declaration and other deduction documents in 15-20 minutes, and will also give detailed instructions on submitting documents to the tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.

What documents are needed?

When do I need to submit documents and for what period can I get a tax refund?

What is a property tax deduction?

That is, if you officially work and pay income tax (all hired workers transfer it to the budget), and purchased an apartment or house, then you can return the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also return 13% of mortgage interest and some other expenses).

In what cases can you get a property deduction?

By taking advantage of the property deduction, you can return part of the expenses for:

direct purchase and construction of housing(apartment, private house, room, their shares);

acquisition of land with a residential building located on it or for the construction of a residential building;

expenses for paying interest on targeted loans ( mortgage loans) for the construction or purchase of housing;

expenses associated with finishing/repair housing (if it was purchased from the developer without finishing).

Deduction Is not provided:

when purchasing an apartment/house from dependent persons (spouse, children, parents, brothers/sisters, employer, etc.);

if a person has already exhausted his right to property deduction (see One-time deduction).

Tax deduction amount

The amount of tax you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

1. In the total amount, you can return up to 13% of the cost of housing or land, but the maximum amount for deduction should not exceed 2 million rubles (that is, you can return a maximum of 2 million rubles x 13% = 260 thousand rubles ).
   Note: for housing purchased before 2008, the maximum deduction amount is 1 million rubles.
2. For each year, you can return no more than you transferred to the income tax budget (about 13% of the official salary). At the same time, you can return the tax over several years until you return the entire amount (see When and for what period can you receive a tax deduction?)
3. In case of purchasing housing with a mortgage before January 1, 2014, income tax on expenses for paying mortgage interest is refunded in full, without restrictions. If the housing was purchased with mortgage funds after January 1, 2014, then the interest deduction is limited to 3 million rubles (that is, you can return a maximum of 3 million rubles from mortgage interest x 13% = 390 thousand rubles. ). When purchasing expensive housing, there are often situations when the amount returned on mortgage interest exceeds the return on the direct purchase of housing.

Note: The limit for the main property deduction for one person is 260 thousand rubles, the deduction for credit interest is 390 thousand rubles. Moreover, if an apartment was purchased after 01/01/2014 by married spouses, each spouse can receive a property deduction in the amount of these limits. You can find out more about this information in the article: Peculiarities of obtaining a property deduction when buying a home by spouses.

Example 1: In 2016, Ivanov A.A. I bought an apartment for 2.5 million rubles. At the same time, in 2016 he earned 500 thousand rubles and paid income tax of 65 thousand rubles. In this case, the maximum amount that Ivanov A.A. will be able to return it is 2 million x 13% = 260 thousand rubles. But for 2016 directly, he will be able to receive only 65 thousand rubles (and 195 thousand will remain for return in the following years).

Example 2: In 2014, Vasiliev V.G. bought an apartment for 1 million rubles. In 2017, Vasiliev V.G. I learned about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can return 1 million rubles. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2014-2016. annually and paid 52 thousand rubles. income tax, he will be able to return: 52 thousand rubles. for 2014, 52 thousand rubles. for 2015 and 26 thousand rubles. (balance of 130 thousand) for 2016.

Additional and more complex (mortgage interest, shares, etc.) examples of deduction calculations can be found here: Examples of calculating property tax deductions.

One-time right to deduction

The Tax Code limits the possibility of multiple use of deductions when purchasing a home. At the same time, the restrictions were changed from January 1, 2014 (the changes are described in detail in our article Changes in the property deduction when purchasing a home in 2014).

Currently the restrictions apply as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in your life (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.

Note: If you received only a basic deduction for housing purchased before January 1, 2014, then you can receive a tax deduction on interest when purchasing a new home with a mortgage. You can read more about this opportunity in our article - Repeated property deduction for mortgage interest

You can learn more about the restrictions on receiving a property deduction in the article: One-time property deduction when purchasing an apartment/house.

The process of obtaining a deduction consists of: collecting and submitting documents to the tax office, checking documents by the tax office and transferring money. You can learn more about the process of obtaining a tax deduction with deadlines here: The process of obtaining a property tax deduction.

What documents are needed?

To apply for a tax deduction you will need:

• identification document;
• declaration 3-NDFL and application for tax refund;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

You can find a detailed list of documents here: Documents for property tax deduction.

When do I need to submit documents and for what period can I get a tax refund?

You can return the money under the property deduction starting from the year in which you have in your hands:

• payment documents, confirming the expenses incurred for the purchase of an apartment/house/plot;
• documentation, proof of ownership of housing: an extract from the Unified State Register of Real Estate (certificate of registration of ownership) when purchasing an apartment under a sale and purchase agreement or an acceptance certificate when purchasing housing under an equity participation agreement.

If you bought an apartment in the past and did not apply for the deduction immediately, then you can do it now (there are no restrictions on the timing of receiving the deduction). The only thing is that you can return income tax for no more than the last three years. For example, if you bought an apartment in 2014, and decided to apply for a deduction in 2017, then you will be able to get your tax back for 2016, 2015 and 2014 (detailed information about when and for which years you can get your tax back can be found in our article: When and for what years should I apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return income taxes over several years until you “exhaust the entire amount” (see Amount of tax deduction).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time is spent checking your documents by the tax office).

If you have any questions, you can get a free consultation from our specialists: Ask your question

VAT refund when purchasing an apartment

A typical mistake of many of those who annually submit a declaration in Form 3-NDFL when purchasing housing is to try to find an answer to the question: is it possible to get a VAT refund when purchasing an apartment? Of course it is possible - but VAT is returned not to individuals, but to legal entities. A tax deduction is available for individuals. Moreover, the deduction can take into account not only the cost of the apartment upon purchase, but also the costs of putting it in order - repairs and decoration.

For organizations, the procedure during which a VAT refund is made after purchasing an apartment is extremely simple: according to the law (Tax Code of the Russian Federation, Article 149), it is enough to simply submit an application to the tax authority stating that the profit received as a result of the sale of an apartment cannot be subject to VAT .

As you can see, very often during and after the purchase and sale of housing, ambiguities arise: many people make mistakes when finding out whether a VAT refund is possible when purchasing an apartment. It’s easier to ask the lawyers of the Pravoved.RU portal about what benefits and concessions you can get in real estate transactions: by phone or through the feedback form, as well as chat. You will receive legally correct answers on the topic.

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During what period of time must the 13% personal income tax be paid after purchasing real estate?

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Frequently asked questions about taxes when buying a home

Below you can find simple answers to frequently asked questions about tax deductions for personal income tax (NDFL, that is, personal income tax) and tax refunds.

When to apply for a tax refund

Common property

We submit documents immediately 2 or 3 years in advance

Two ways to receive a deduction

Basics: What is a Tax Refund?

What is the difference between the deduction amount and the tax refund amount?

The deduction amount and the tax refund amount are different values. Don't confuse them please. If, for example, in a declaration or application you need to write the amount of a deduction, this is precisely a deduction, and not a refundable tax. A deduction is the amount of income on which you return taxes.

If you are returning taxes, the amount of tax refunded will be equal to 13% of the deduction, rounded to the nearest ruble. For example, when they say that the deduction limit for the purchase of housing is 2 million rubles, this means that the tax limit for refund is 260,000 rubles, that is, 13% of 2 million rubles. When calculating tax refunds, you should round as follows: if you have 49 kopecks or less, discard them; if you have 50 kopecks or more, increase the amount of rubles by one ruble.

How long does it take to get a tax refund and how will I receive the money?

By law, the tax service has 3 months to review your documents that you submitted for a tax refund, and then a month to transfer the money to you. After checking your documents, the tax service must make a decision on your documents - to approve the tax refund or not to approve it. Then, if approved, within a month the amount of refundable taxes should be transferred to your account, the details of which you provided.

Can I get a refund in cash or to another person's account?

Unfortunately no. You will only be able to receive your tax refund in cashless form. To any of your accounts in Russian rubles in any Russian bank (or a Russian subsidiary bank of a foreign bank that is a Russian legal entity).

For example, a “card” to which your salary is transferred is suitable. A card - a bank card - is always linked to some kind of bank account. You need to find out the account number and bank details. So that the inspection can transfer money to you.

You cannot receive a refund on another person's account, even if it is a spouse or family member.

At what point does the deduction become eligible and taxes can be returned?

As a rule, in the case of an investment (equity agreement, etc.) in an apartment in a building under construction, the right to deduction occurs when you receive and sign the apartment acceptance certificate. In all other cases, in order to qualify for a deduction, you must wait until you receive a certificate of registration of ownership of housing. The right to deduction arises in the year in which you received the deed or certificate and applies to the entire year. That is, if, for example, the document is dated December 31, 2016, you can return taxes for the entire 2016 year.

What should I do if I bought an apartment more than 3 years ago?

Don't worry, you can get a deduction. The limitation exists for the period for which you return taxes, and not for the period that has passed since the purchase or construction of housing. You must file your return within 3 years of paying the taxes you intend to refund. But this does not mean that the period of 3 years applies to the purchase and construction of housing. There is no deadline for purchasing and building housing. For example, you bought an apartment in 2005 and in 2017 you started thinking about getting a tax refund. You will be able to return taxes, but for now only for 2014, 2015, 2016. And then - for subsequent years.

Can the deduction be received only for 3 years?

It is possible that the receipt of the deduction extends over several years. For example, you bought an apartment for 2 million rubles and in total you want to return 260,000 rubles. But every year only 25,000 thousand in taxes are withheld from you. That is, the return will last for 11 years. There is no limit on the number of these years. Including, there is no 3 year limit. That is, you will be able to receive the deduction for an unlimited number of years. The 3 year limit means something else. For example, you bought an apartment in 2005 and only in 2017 began to draw up documents for a tax refund. You will be able to return taxes, but for now only for 2014, 2015, 2016. That is, the last 3 years.

When should you file a tax refund return so as not to be late?

The filing deadline (April 30) exists for those who have a duty (rather than a right) to file a return. Those who submit a declaration (and accompanying documents) only to receive a deduction have the right to do so (submit) on any day of the year. But you need to file a return within 3 years from the date of payment of the taxes that you are going to return.

What documents and where to submit

Which account and in which bank is needed for tax refund?

You will only be able to receive your tax refund in cashless form. To do this, you need an account in Russian rubles in any Russian bank (or a Russian subsidiary bank of a foreign bank that is a Russian legal entity). This may not only be Sberbank. You can receive your taxes refunded, including on your “salary” card. In this case, please do not forget to provide the tax office not only with the card number, but also with the account number to which the card is “linked”.

How many declarations should I submit if I studied and also bought an apartment?

Only one return is submitted for each calendar year. It must include a deduction for the purchase of housing, a deduction for treatment, and everything else for a given calendar year. In the same declaration you must indicate the sale of property, if you are obliged to do so, and so on.

And if I have two employers, do I need to attach two 2-NDFL certificates?

If you submit a declaration only for a tax refund, you are not required to indicate all income in the declaration, and are not required to attach all 2-NDFL certificates. But you will be able to return taxes only on the income that you indicated and confirmed with 2-NDFL certificates. Therefore, it is often beneficial to indicate all income and attach all 2-NDFL certificates.

Do I need to take the documents to the inspectorate, or can I send them by mail?

If you attach to your declaration applications for deductions, 2-NDFL certificates and certificates from the bank about interest paid, they are usually submitted in the original. If you are attaching any other documents, you will generally need to submit either the original document, a notarized copy, or a self-certified copy. When certifying copies yourself, such certification must include the phrase “Copy is correct,” your signature, a transcript of the signature (preferably your full last name, first name, and patronymic) and the date of certification.

The inspection does not return originals, so it is better not to give them back. By law, notarized copies are not made of all documents. Therefore, we recommend making copies yourself, filing the return in person (not by mail), and taking the original documents with you to the tax office. Inspection staff can verify that copies match the originals and put confirmation marks on the copies. As a rule, you can get by with one visit to the inspection if you bring all the documents at once.

I have already submitted documents for deduction. Do I need to submit the same documents next year?

If you have already submitted documents for a deduction, returned part of the taxes and are going to return the rest, you need to submit documents for a deduction again. For the next year you will need to fill out a new declaration and return application and take a new 2-NDFL certificate. But you may not submit the documents that you have already submitted again. That is, if, for example, you have already given the inspection a copy of the apartment purchase and sale agreement, you don’t have to submit it again. At the same time, so that the inspector does not get confused, it is better to remind in the application in free form that I have already submitted such and such documents along with the declaration for such and such a year: a copy of the purchase and sale agreement, and so on.

We paid in cash. What should the payment document be?

In any situation, you need documents confirming payment: cash receipts, receipts, payment orders, bank statements, seller's receipt, and the like (copies). If the money was transferred in cash, including through a safe deposit box, this is a receipt from the seller about receipt of the money. It does not need to be notarized. A safe deposit box rental agreement is useless - it does not prove that the money was transferred.

An exception in which you can do without a receipt: an agreement (for example, a purchase and sale) or another document (for example, a deed of transfer) replaces a receipt when it contains all the elements of a receipt, for example: “at the time of signing the agreement, such and such an amount for such and such the agreement has already been fully received by such and such a citizen.” If there is neither a receipt nor such a document, the only thing that can be done is to find the buyer and get a receipt from him.

Mortgage tax refund

Is it possible to get a deduction for interest on a consumer loan rather than a mortgage?

Unfortunately, the loan must be targeted and intended specifically for the purchase of housing. That is, the loan agreement must indicate that the loan is intended for the purchase of housing. Even if you actually spent the loan funds on the purchase or construction of housing, but this is not indicated in the contract, you will not be able to receive a deduction.

If I want to return taxes on both the cost of the apartment and the mortgage, do I need to file two returns in one year?

In one calendar year, as a rule, one declaration is submitted, and everything is included in it - both the costs of purchasing (or building) housing and the costs of paying interest on the mortgage. You must have one package of documents for one calendar year. In the case of a mortgage, you just need to add some interest documents to it.

What to do if the loan was for a larger amount than the amount in the home purchase agreement?

If you had a mortgage loan for a larger amount than the amount in the purchase agreement (or other agreement, for example, shared participation) of housing? In such a situation, unfortunately, most likely, you will be provided with a deduction only for part of the interest paid on the loan. Because it follows from your agreement that you used only part of the loan to pay for housing. And only for this part will a deduction be provided. For example, your loan was 2 million rubles. And according to the agreement, you bought an apartment for 1 million rubles. You paid 300,000 rubles in mortgage interest per year. But the deduction will be provided only for half of this interest (half is obtained by dividing 1 million rubles by 2 million rubles). If you have such a situation, in the declaration you need to indicate only the corresponding part of the interest on the loan.

Is it possible to immediately receive a refund on both the cost of housing and the interest on the mortgage?

Can. But you are always limited by the taxes that were actually withheld from you. This will be clearer with examples.

Example 1. You purchased a home in 2015 for 1.5 million rubles and paid interest on the mortgage for 2015 for 1.5 million rubles. In total, you are claiming a refund of 13% of 3 million rubles (1.5 million + 1.5 million), which is 390,000 rubles. In 2015, more than 390 thousand rubles of taxes were withheld from you. Therefore, you immediately return the amount for 2015 both for the cost of housing and for interest on the mortgage - all 390,000 rubles.

Example 2. The purchase of housing and mortgage interest are the same as in example 1. But for 2015, only 100,000 rubles of taxes were withheld from you. Your entire refund (100,000 rubles) is based on the cost of housing. And the next year transferred (1) part of the refund on the costs of purchasing a home and (2) the entire refund on the mortgage. The procedure for obtaining a deduction is that first a deduction is provided for the purchase (or construction) costs, without interest on the mortgage. And then on mortgage interest. This order, however, does not change the results, that is, rearranging the terms does not change the sum.

Is it possible to get a deduction for a new loan by refinancing (when refinancing)?

Can. Deductions are also provided for a new loan with which you refinanced an “old” mortgage loan. If the terms of the new loan agreement describe that the new loan is provided specifically to refinance the “old” one.

Is it necessary to indicate mortgage interest in the declaration?

No, it is not necessary to indicate percentages in the declaration and attach documents to them, if this does not change the results yet. If you are currently limited by the taxes that were actually withheld from you. This will be clearer with an example. For example, you purchased housing in 2015 for 1.5 million rubles and paid interest on the mortgage for 2015 for 1.5 million rubles. In total, you are claiming a refund of 13% of 3 million rubles (1.5 million + 1.5 million), which is 390,000 rubles. For 2015, only 100,000 rubles of taxes were withheld from you. Your entire refund for 2015 (100,000 rubles) is based on the cost of housing. And the next year transferred (1) part of the refund on the costs of purchasing a home and (2) the entire refund on the mortgage. The procedure for obtaining a deduction is that first a deduction is provided for the purchase (or construction) costs, without interest on the mortgage. And then on mortgage interest. This order, however, does not change the results, that is, rearranging the terms does not change the sum.

Is it possible to get a deduction for a minor child?

If the purchased housing is in common shared ownership of an adult and his minor child, the adult has the right to receive a refund, including the child’s share. When submitting documents, the parent must indicate in the declaration everything as if the shares (including the child’s share) belonged to the parent. In this case, as a rule, it is necessary to attach copies of certificates of registration of the right to housing for both the child and the adult. And a copy of the child's birth certificate.

Can I get a deduction if the housing is registered in the name of my spouse?

You can. The fact is that if you purchased housing while in a registered marriage, in fact, the housing is jointly owned by the spouses. Despite the fact that it is registered in the name of one of the spouses. Therefore, as in the case of joint property, spouses can receive the deduction together.

Is it possible to re-submit an agreement (application) for the distribution of deductions?

A repeated agreement (application) on the distribution of deductions, as a rule, is not submitted. Most often, you cannot change the proportions in which you distributed the deduction by your agreement (application), and the agreement (application) is made once and for all. And it also applies to mortgage interest, if you also receive a deduction for mortgage interest. That is, the interest paid on the mortgage is divided in the same proportions as the cost of housing.

Is it necessary to make an agreement (statement) on the distribution of deductions in case of joint ownership?

If your right to a deduction came before 2014 (and you receive a deduction according to the old rules), in the case of common joint property, it is necessary to make an agreement on the distribution of the deduction. Each of the owners indicates in the declaration his (as distributed) part of the expenses.

If you have the right to a deduction starting from 2014, including 2014 (and you receive a deduction according to the new rules), the agreement is usually made if the cost of housing is less than 4 million rubles. If the cost is 4 million rubles or more than 4 million rubles, the amount of deduction for each owner in any case is 2 million rubles, so no agreement is made.

If I want to return taxes for several years, how many returns should I file?

If you want a tax refund for more than one year, you need to file not just one return, but one return for each year for which you want a tax refund. Even if the return is made, for example, for the same apartment (in all declarations). For example, you bought an apartment in 2014 and want to return taxes for 2014 and 2015. You need to submit two sets of documents. Each package includes a separate declaration.

If I file returns for several years at once, how do I report deductions received in the past?

First you need to figure out whether your situation is one in which pensioners carry over the deduction to previous years. Pensioners, unlike others, have this right. For example, you bought (and registered ownership of) an apartment in 2013. You became eligible for the deduction in 2013. If you are not a pensioner, you have the right to submit documents for 2013 and the years after it. If you are a pensioner (including a working person), you have the right to submit documents for 2013 and years not only after 2013, but also before 2013. The paragraphs below describe these two situations - without carrying forward the deduction and with carrying forward the deduction.

No carryback of deductions. The declaration contains questions about what deductions were received in previous years and what the remaining deductions are after that. This can be seen on a special declaration sheet. For example, in the declaration for 2012 or 2013 this is “Sheet I”. Therefore, if, for example, you received a deduction using the declaration for 2013, in the declaration for 2014 you will need to indicate how much of the deduction was received on the declaration for 2013 and what the remainder of the deduction is after that. But what if you fill out declarations at the same time, for example, for 2013 and 2014? If you simultaneously fill out declarations for 2013 and 2014, strictly speaking, you have not yet received a deduction for 2013, but are only applying for it. But we recommend that in the 2014 declaration you indicate what you declared (but have not yet received) in the 2013 declaration as received in the past. And so on - in the declaration for 2015 what was stated in the declaration for 2013 and 2014. Inspections prefer to see declarations in this form.

With the transfer of deductions to the past. First you need to fill out a declaration for the year in which the deduction occurred. Then a year before. Moreover, when you fill out a declaration for the year before the year in which the deduction occurred, you must transfer the balances from the future (and not from the past, as the declaration questions say). The return only asks questions about how much deduction was received in the past and what the remaining deduction is after that. But you need to indicate in these questions deductions and balances from the future, not last year.

Do I need to attach the same documents several times?

Typically not necessary. If you submit documents for several years at once, some documents in each of the packages of documents (for different years) will be the same. For example, a contract for the sale and purchase of an apartment. As a rule, it is enough to attach a copy of such a document once. To one of the declarations. And in the application for other years, write in free form, so that there is no confusion in the inspection, that “such and such documents (listing these documents) have already been submitted along with the declaration for such and such a year.”

What is the difference between receiving a deduction through the inspection and from the employer?

The right to deduction, as a rule, arises from the year in which the housing was registered: by the date of the act of transfer of the apartment for an investment agreement (equity participation, etc.) in an apartment under construction or by the date of the certificate of registration of ownership for other cases. The right applies to the entire year, that is, you have the right to return taxes for the entire year. If your right to a deduction arises, for example, in 2015, by law you will be able to submit documents to the tax office only after the end of 2015.

You can receive a deduction without waiting for the end of the year from your employer. To receive a deduction from your 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. This notification serves as confirmation to your employer that you are indeed eligible for the deduction. After receiving the notice, the employer must pay you all income, without withholding tax, until the end of the calendar year (then, the next calendar year you will need to submit a new notice again).

What documents must be submitted to the tax office to receive this notice can be read on our Tax website in the “Useful” section on the “Documents for deduction” page.

The disadvantage of receiving a deduction from your employer is that you will not return all taxes for the year unless you bring the appropriate paperwork to your employer at the very beginning of the year. If you bring documents to the employer, for example, in June, then the employer will not withhold taxes from you from June to December inclusive (the calendar year in which you provide the necessary papers). And by receiving a deduction from the tax office at the end of the year, you will be able to return (receive) the entire amount of taxes for the (past) calendar year.

Is it possible to receive a deduction both through the inspectorate and through the employer?

Can. For example, you purchased an apartment in 2016. After the end of 2016, for example in February 2017, you can submit two packages of documents to the inspection: documents for the deduction for 2016, requested from the inspection, and documents for the deduction, which you will request from the employer in 2017 during 2017.

Formally, these will be two different packages of documents. But you have the right not to provide the inspection with the same document twice. Therefore, documents that are already in one package do not need to be attached to another. In the application to the inspectorate for a deduction through the employer, you must enter the amount of the deduction without the part of the deduction that you are claiming according to the declaration. For example, in total you are claiming a deduction of 2 million rubles. According to the declaration, your total (deduction) is 1.2 million rubles. In the application to the inspectorate for a deduction through the employer, you must indicate 800 thousand rubles (2 million rubles minus 1.2 million rubles).

Miscellaneous tax refunds for home purchases and mortgages

Is it possible to get a deduction for repairs and construction materials?

The deduction is provided not only for the cost of purchasing a home, but also for the cost of purchasing construction and finishing materials and the cost of finishing work. Moreover, such finishing costs (both work and materials) are also limited by the deduction limit. That is, the deduction limit (currently the limit is 2 million rubles) applies to purchase and finishing costs in total. In order to receive a deduction for finishing, the contract must indicate that the construction is not completed and the housing is transferred without finishing.

The deduction is provided, for example, for plastering, painting, glass, joinery, carpentry, wall cladding and flooring work. To receive a deduction, the following documents must be attached to the declaration - copies of the agreement and payment documents (payment) for finishing work, copies of sales and cash receipts for the purchase of finishing materials. No deduction is provided for expenses for redevelopment, purchase of plumbing, or purchase of construction tools.

Where can I get the amounts of deductions received for previous years?

Unfortunately, if you have been receiving a deduction for more than a year (for example, you have already filed a declaration in the past), you need to include in the declaration the deduction amounts received in the past and the amount of the remaining deduction. You need to know these values. It is best to look at these values ​​​​in the corresponding lines of previous declarations (if deductions were actually provided in the amount requested on the declaration). The question tips in our return program on our website will explain in detail which lines. If the previous declarations have not been preserved, these values ​​can be found out at your tax office. Deductions are not the same as tax refunds. Refunded taxes are usually 13% of the deduction, rounded to the nearest ruble.

If you can’t find your previous declarations or find out these values ​​from your inspection, you can look at your 2-NDFL certificates for previous years and get the deduction values ​​from them. If the deduction was provided to you for the full amount of your taxable income for the year, then the deduction provided to you will be equal to the amount of your tax base (otherwise known as taxable income). And, accordingly, this figure can be obtained from section 5 of the 2-NDFL certificate. If you subtract the provided deductions from the total deduction amount for all years (for example, this may be 2 million rubles), you will receive the remainder of the deduction.

If you have received a tax refund in the past by filing returns on our website, deductions from past returns and balances will automatically be transferred to the return you are filing. This will make it much easier for you to fill out.

Is it possible to get a deduction if part of the cost of housing was paid with maternity capital?

If part of the cost of housing was paid by maternity capital, you can receive a deduction only for that part of the cost of housing that was not paid by maternity capital. For example, you paid 1 million rubles for an apartment. Of these, you paid 200 thousand rubles using maternity capital. In this case, you will be able to receive a deduction only in the amount of 800 thousand rubles. That is, you can return 13% of 800 thousand rubles.

When filling out a tax return, in our program for filling out a declaration, you will need to indicate only 800 thousand rubles in the question about expenses for an apartment. And the amount of maternity capital itself is not separately indicated anywhere in the program (and in the declaration).

Can I receive a deduction again if I already received a deduction before 2001?

If you already received a deduction before 2001 and received the full deduction before January 1, 2001, you can receive the deduction again. On this occasion, there is a special letter from the Ministry of Taxes and Taxes dated March 22, 2002 No. SA-6-04/341.

The process of receiving a deduction (and documents) is no different (from the process if you had not previously received a deduction). And the fact that you previously received a deduction is not indicated anywhere in your deduction documents. If you don't remember exactly when you received your deduction or whether you received it in full, you can simply try to file and hope that your situation meets the IRS's requirements.

Is it possible to receive a deduction if the home is sold?

Can. If you bought housing (for example, an apartment) and then sold it, you can receive a deduction in the same way as if the housing remained your property. If you started receiving deductions, you still have the balance of the deduction, and you sell the home, you do not lose the right to continue to receive the balance of the deduction.

What will be the deduction if I indicated one price in the contract, but actually paid more?

Sometimes it happens that the purchase and sale agreement for an apartment (house, etc.) indicates one price for the apartment, for example, 1 million rubles, but in fact a larger amount was paid, for example, 2 million rubles. For example, the seller insists on this. In such a situation, you can try to indicate the amount of 2 million rubles in the declaration (and all return documents). But at the same time, you need to be prepared for such a result - the inspection will only take into account a lower figure. And it will provide a deduction, in our example, only in the amount of 1 million rubles, unfortunately. Most likely, you will not be forced to redo the declaration and other documents, but they will pay you a smaller amount.

The same downward adjustment will most likely be made for interest repayments. Let’s say in our example (1 million rubles and 2 million rubles) you took the entire amount (2 million rubles) “as a mortgage”. The inspector may only give you a deduction of half the mortgage interest. Since it follows from the agreement that you spent only half of the mortgage amount on housing. The rest is for something else.

I am an individual entrepreneur using the simplified tax system and still receive a salary. Can I get a deduction?

You can. You need to submit a separate report under the simplified tax system, which does not indicate the deduction. And a separate package of documents for deduction, which does not indicate entrepreneurial activity. Our program is not for reporting on business activities according to the simplified tax system. But you, of course, can get a deduction using our program. The only nuance of your declaration is that you need to indicate at the “Data” stage that you are an individual entrepreneur.

Is it possible to get a deduction for a land plot?

It is possible only if there is a residential building on this site for which a certificate of registration of title has been obtained. Then you can receive a deduction for both the house and the plot. If you have purchased a plot and are building a house, you need to wait until you receive a certificate of registration of title to the house. At this moment, you will have the right to deduct both the costs of purchasing a plot and the costs of building a house.

Can I get a deduction when purchasing from a relative or family member?

Unfortunately, the deduction is not available when purchasing housing (for example, an apartment) from such close relatives and family members as a spouse, parent (or parents), children, brother or sister. If housing was purchased from other relatives, obtaining a deduction is usually possible. For example, receiving a deduction is possible when purchasing from a grandmother or grandfather, as well as when purchasing by a spouse from such relatives of the spouse - sister, brother, grandparents.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. 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.

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Before moving on to the algorithm for returning personal income tax when purchasing an apartment, it is necessary to consider the conditions under which this is possible. So, a taxpayer can return tax if:

1. The purchased real estate is located in Russia;
2. An individual purchasing housing regularly pays income tax of 13 percent;
3. The housing was purchased at the expense of the taxpayer himself. Housing purchased with maternity capital, budget funds with state funding or at the expense of an enterprise is not taken into account;
4. The purchase and sale agreement was concluded between people who are not relatives, as well as subordinates;
5. Expenses do not exceed 2 million rubles.

If all these conditions are met, then the person has full right to deduct personal income tax at 13 percent.

When deducting tax, the following expenses for purchasing a home are also taken into account:

• To work on facility projects;
• For the purchase of building materials;
• For the purchase of a house on a site with unfinished construction;
• Expenses necessary to complete the construction of the house;
• To connect to communications.

Also taken into account expenses when purchasing an apartment or room:

• To acquire rights to real estate;
• For finishing work;
• For the purchase of finishing materials.

Finishing expenses are taken into account only when the contract states that the apartment was purchased without finishing.

An application with all documents must be submitted to the Federal Tax Service at the place of registration when a person receives ownership rights.

Personal income tax refund algorithm

First you need to collect all list of documents, which you will give in order to receive a deduction. Below is a sample list of documents (for clarification, please contact your local tax authority).

• Copy of the passport;
• Current account number;
• Purchase and sale agreements or shared construction agreements;
• Certificate 2-NDFL;
• Certificate of registration of rights;
• Deed of transfer of ownership;
• If the apartment was purchased on credit: a loan agreement and a certificate from the bank about the interest paid,
  written application;
• 3-NDFL;
• A list of all documents provided.

It will take some time to check the copies and originals. If an error is made, due to its correction, you will lose from one to three months. Once the entire package of documents has been collected, you can proceed to the next step.

Tax refund operation

There are two ways to do this.

Method No. 1.

The package of documents must be submitted to the Federal Tax Service at the place of permanent registration. This is done after a year from the date of purchase of the apartment. The inspector will review the submitted documents for three months. If the decision is positive, the tax refund will be made to the bank account specified in the written application.

Method number 2.

You can immediately after purchasing a home provide all the necessary documents to the Federal Tax Service at your place of permanent registration. Documents will be checked within 30 days. Then the apartment owner will be issued a document that will confirm his right to a personal income tax refund. The name of the individual's employer will be listed there. Next, you will need to give the Notification to the accounting department at work. From the month in which the Notification is provided, personal income tax will no longer be withheld from wages until full compensation is completed. When officially working in several places, the employee can reimburse the tax at each place of work.

Refunds are made in an amount not greater than the tax paid. If the specified refund amount is higher than what was returned, then the refund will also be made in subsequent years.

Russian legislation establishes amount limit, for which a personal income tax refund is made - 2 million rubles. Even if the apartment was purchased for 7 million, then the personal income tax refund will be carried out only for 2 million rubles.
It is possible to combine both types of personal income tax refund if, for example, you bought a home in the previous year. For that year, you can receive compensation from the Federal Tax Service to your current account, and for this year you can give a Notification to the accounting department.

VAT when buying real estate - myth or reality?

Many people wonder whether it is possible to get a VAT refund when buying a home? But this is a myth, a completely erroneous opinion about tax refunds. The thing is that VAT is only a value added tax.

When purchasing real estate, Only personal income tax refund is possible- tax on the income of an individual. You can only get a refund when buying a home or paying off a mortgage through a personal income tax refund.

When applying for a personal income tax return, it is very important to carefully collect and fill out all the necessary documents. Even the slightest mistake can take up a lot of your time and nerves. Receiving payments without problems for one year does not mean that in subsequent years it will also be possible to receive payments without problems. But if you carefully prepare a package of documents, then successfully receiving a personal income tax refund is quite possible.