How much can you get with a tax deduction when buying an apartment in Russia in 2019? The amount of compensation is determined by the owner’s income and the cost of housing. Also, the amount of property compensation depends on current tax laws, the last change of which occurred in 2014.

The conditions of compensation are different for people of retirement age and for workers.

What determines the amount of money returned?

The amount of the property benefit is calculated individually for each individual. The main criteria on which the amount of tax deduction when purchasing residential space depends:

• period of registration of ownership of the apartment;
• annual income and the amount of personal income tax paid (13%) from it;
• property value;
• the main procedure or the residual procedure is used.

If the owner purchased the property under a shared participation agreement, then the return can be calculated from the year of construction of the residential building (provided that the construction took place no earlier than 3 years ago). If there was a simple purchase and sale agreement, then the return is issued only after information about the new owner is entered into the real estate register. All acts of acquisition must be documented in order for the tax office to approve the application.

When registering with Rosreestr, a certificate can be issued online.

Registration in 2019 is carried out if the property was purchased before January 1, 2019. The amount of funds returned cannot exceed 0.13 of the price of the purchased object (if the purchase amount exceeds 2 million rubles, that is, the limit is 0.13 taken from the figure of no more than 2 million rubles ) and 0.13 of a person’s annual income.

If the main procedure is used, then there are no additional frameworks that reduce the amount of return. If an individual makes residual deductions, then they, together with previous reimbursements, should not go beyond the border of 2 million rubles.

Allowable amount of compensation

What is the maximum amount of tax deduction for the purchase of residential premises? For citizens of the Russian Federation, according to the amendments announced in 2014, the maximum deduction when purchasing an apartment is 260,000 rubles. What amount can be returned when purchasing real estate in a lump sum is determined according to its value.

Cash in the amount of 260 thousand is paid only to those individuals who paid 2 or more million rubles for an apartment (that is, if 260 thousand is 13 percent or more of the costs). Another restriction also applies: you cannot receive more than 13% of annual income for 12 calendar months. In this regard, it is difficult to take 260 thousand at a time.

A citizen can apply for several deductions for different real estate properties, but the total number of these deductions should not exceed 260 thousand.

Even preferential groups of citizens cannot receive more than the designated limit. For them there are relaxations only regarding the grace period.

You can “get” 2 million (the limit on the amount of several deductions) already with the next returns for real estate. The conditions for the return of tax deductions when paying off a mortgage are different, as are the main restrictions (personal income tax refund limit for an apartment).

Calculation of the amount of deductions

• The cost of the object is being determined.
• It is calculated to be 13% of the total expenses for its acquisition.
• If the resulting number exceeds 260,000 rubles, then the amount is reduced to the specified number.
• If the cost of the property is 5 million rubles, the owner can return only 260 thousand. When purchasing an apartment, what amount is subject to return or reimbursement if the cost of the object is 1 million rubles? No more than 130,000.
• The residual procedure is calculated separately (accrual of deductions for the second and further objects). If a refund of 1,950,000 rubles was previously made, then the owner cannot count on compensation of more than 50 thousand.
• The last step in the calculation is to calculate the years for which you can apply. You need to count from the year the property was registered and up to the year preceding the application to the tax office (inclusive).

The last limitation is income. The owner cannot return more than 13% of his income in a year. Therefore, in order to calculate the amount of personal income tax refund when purchasing residential premises, you need to provide a certificate of income.

Number of properties being applied for

How many apartments can I get a deduction for? Previously, until 2014, 260 thousand rubles could be returned only when paying from one property. At the same time, the balance was not saved in any way and could not be paid even when purchasing new property. Starting from 2014, compensation funds are distributed more evenly: one individual can return funds from several buildings, land plots, etc. at once.

Knowing what the maximum tax deduction for purchasing an apartment is for 2019, the owner can wisely invest in housing and return even the entire 260 thousand in the shortest possible time.

It is impossible to carry out tax deduction scams. The tax service carefully checks all submitted applications and easily finds false data.

The number of real estate objects that are considered for tax refund is not limited. However, when returning funds for one year, there is a limitation on the amount of payments: usually funds are not returned for more than one object per year, since the annual income of those applying turns out to be insufficient. If the owner earns 4 million rubles a year, in any case he will return only 260,000 rubles.

How long before you can apply for a refund?

The final amount of payments depends on the number of years for which you can receive the maximum tax deduction when purchasing an apartment in 2019. Main features of deductions depending on years:

• If the application was submitted in 2019, then the amount of the tax deduction for the apartment is calculated for the last 3 years: 2015, 2016 and 2017.
• A pensioner can receive compensation for 4 years, even if the property was purchased 2 or 3 years ago. That is, when applying to the service in 2019, a pensioner can count on personal income tax not only for 2015-2017, but also for 2014.
• If the property was registered before 2015, then it will no longer be possible to get a refund for it. However, compensation will be made according to the rules of the time when the property was entered into the public register.

However, you cannot return the entire personal income tax deduction when purchasing an apartment over the past three years if it exceeds 13% of annual income. You will have to take only part, and withdraw the rest next year.

Is it possible to get the entire tax deduction amount at once when buying an apartment? Yes, if the income is at least 3,526,000 rubles, and the property cost 2 million rubles or more. Then they will pay 260 thousand rubles at once. If there is a remainder of the tax deduction limit, then it can be issued in subsequent years (the balance is 13% of 2 million).

Repayment conditions for mortgage lending

With mortgage lending you can get more money than with a standard purchase and sale of real estate. The current law allows you to return 13% of the amount of the mortgage loan, not exceeding 3 million rubles.

It is better to apply for a tax deduction for a mortgage at the end of the loan term. This will reduce the time spent searching and collecting the necessary papers (if you submit an application annually, you will have to contact the bank again each time, and when applying at the end of the loan, you are allowed to collect materials once).

Despite the fact that a mortgage is usually issued for a family, only one family member can receive deductions from it in order to avoid fraud.

You cannot receive more than 390 thousand rubles if ownership was obtained after January 1, 2014. If the property was registered earlier, the procedure will be carried out as follows: 13% of the mortgage volume. At the same time, the limit on the amount of property tax deduction for property is no more than 390,000 rubles.

Special conditions for pensioners

Pensioners can expect compensation when purchasing property over a longer period of time. For them, 4 past years are available, with the exception of the year in which the application is submitted to the tax service. Thus, when submitting an application in 2019, a person of retirement age can count on personal income tax funds for 2014-2017.

Due to this feature, the maximum tax refund when purchasing an apartment does not change: it remains within 260,000 rubles and 390,000 if the property was purchased under a mortgage lending program.

Take the maximum amount of property deduction for 2019 when purchasing an apartment and complete the procedure for 2014-2017. pensioners can, even if they registered the property later than 4 years ago.

If you prepare correctly for the procedure, you can achieve the most profitable deduction (especially for mortgage lending). But you need to remember that not all applications undergo a chamber audit and are approved by the tax service.

For income tax, individuals are provided with tax benefits in the form of deductions. The purpose and procedure for providing each deduction have their own specifics. However, despite the differences, what is common to all deductions is that they reduce the tax base for personal income tax. Let's consider the points that an accountant should pay special attention to when assigning standard tax deductions.

The specifics of each deduction are as follows:

• standard tax deductions are inherently a non-taxable minimum income for certain categories of citizens (Article 218 of the Tax Code of the Russian Federation);
• social tax deductions are aimed at removing from taxation the amounts of income that the taxpayer spent on his social needs (Article 218 of the Tax Code of the Russian Federation). At the same time, a deduction in some cases is provided by returning the amount of tax already paid or by “failing to pay” tax on part of the income;
• property deductions for the sale of property are intended to reduce the taxable amount of income from the sale of property, and a property deduction provided for the purchase or construction of housing is a kind of compensation to the taxpayer for his expenses to provide himself with housing (Article 220 of the Tax Code of the Russian Federation);
• professional deductions are provided to persons engaged in certain types of activities and allow expenses incurred related to professional activities to be taken into account when taxing (Article 221 of the Tax Code of the Russian Federation).

The taxpayer is already accustomed to these tax deductions and actively uses them. However, the rules for their provision in some cases raise many questions.

In addition, new types of tax deductions have been introduced for personal income tax - investment tax deductions (Article 219.1 of the Tax Code of the Russian Federation), tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions(Article 220.1 of the Tax Code of the Russian Federation), tax deductions when carrying forward losses from participation in an investment partnership(Article 220.2 of the Tax Code of the Russian Federation).

The right to tax deductions is only tax residents of the Russian Federation with income taxed at a rate of 13% in accordance with paragraph 1 of Art. 224 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation dated October 30, 2014 No. BS-3-11/3689@). This means that, for example, a tax resident’s income in the form of dividends is taxed at a rate of 13% based on clause 1 of Art. 213 of the Tax Code of the Russian Federation, and if you follow the logic of paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, tax deductions should be applied to such income. However, in the same place, but in para. 2, it is indicated that in relation to income from equity participation in an organization, tax deductions provided for in Art. 218-221 of the Tax Code of the Russian Federation do not apply. Because of this, the tax base for income in the form of dividends is formed without taking into account tax deductions.

Another example is that the income of foreign citizens from working as a highly qualified specialist is taxed at a rate of 13%. However, tax deductions cannot be applied, because the rate is not set in paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, and paragraph 3 of Art. 224 Tax Code of the Russian Federation. A similar taxation procedure is provided for income from labor activities by foreign citizens who have received temporary asylum in the Russian Federation. Tax deductions are provided to such persons only after they are recognized as tax residents of the Russian Federation in accordance with the provisions of Art. 207 Tax Code of the Russian Federation.

Let's consider the procedure for providing standard, social, property and professional tax deductions.

General provisions

An important question that needs to be answered before considering the mechanism for providing tax deductions is who provides tax deductions? Deductions can be provided by a tax agent and (or) tax authority when the taxpayer submits a tax return at the end of the tax period (Table 1).

Table 1

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Standard tax deductions

The standard tax deduction is provided both for the taxpayer himself and for his children. Let us illustrate with an example how they “work”.

Example 1

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To the employee of the organization Romashin K.S. for July of the current year, wages were accrued in the amount of 50,000 rubles. Let's consider two possible options.

1. An employee is not entitled to a standard tax deduction.

Taxable base (NB) = 50,000 rubles.

Personal income tax = 50,000 rubles. × 13% = 6,500 rub.

Salary in hand (salary in hand) = 50,000 - 6,500 rubles. = 43,500 rub.

2. An employee has the right to a standard tax deduction for a third child in the amount of RUB 3,000.

NB = 50,000 - 3,000 = 47,000 rub.

Personal income tax = 47,000 rubles. × 13% = 6,110 rubles

Salary in hand = 50,000 - 6,110 = 43,890 rubles, i.e. for 390 rub. more than without the use of deductions.

Thus, we see that the use of standard deductions is beneficial to the taxpayer; the salary he receives in hand is greater by the amount of personal income tax with deduction (3,000 × 13% = 390 rubles).

Standard tax deductions per taxpayer

Let's consider in what amount and to whom deductions are provided, starting with the taxpayer (Table 2).

table 2

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A fairly common question, the answer to which is not established in the Tax Code of the Russian Federation: what to do if the taxpayer was re-examined disability group changed , for example from group II to group III. Difficulties for the tax agent are caused by the following points: a taxpayer with disability group II was provided with a deduction for each month, and for a taxpayer with disability group III, standard deductions are not provided for the taxpayer. From what month does the tax agent stop providing deductions? In this situation, it is necessary to pay attention to the period indicated in the form of a certificate confirming the fact of the establishment of disability, and an extract from the certificate of examination of a citizen recognized as disabled, issued by federal state institutions of medical and social examination (Appendix No. 3 to the order of the Ministry of Health and Social Development of Russia dated November 24, 2010 No. 1031n “On the forms of a certificate confirming the fact of the establishment of disability, and an extract from the certificate of examination of a citizen recognized as disabled, issued by federal state institutions of medical and social examination, and the procedure for their preparation”). Until the month when the taxpayer was assigned group III, standard deductions are provided, but from the next month they are not provided.

Example 2

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An employee of the organization had disability group II from July 2014 to June 2015. In June 2015, he underwent another re-examination, and he was assigned disability group III. Thus, the tax agent will provide a standard deduction for the taxpayer for 6 months of 2015 (500 rubles × 6 months), and from July 2015 the deduction will not be provided.

Standard Child Tax Credits

Standard tax deductions for the taxpayer's children are provided for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24. The child deduction is provided regardless of the provision of standard tax deductions for the taxpayer (Table 3).

Since the taxpayer has the right to “receive” a deduction either through a tax agent, or by submitting a declaration to the tax authority, the tax agent has the right to provide a standard deduction only upon a personal application from the taxpayer, attaching all the necessary documents confirming the right to the deduction. Please note that if a taxpayer has several places of work, then he has the right to independently choose the tax agent, but only one, who will provide him with a deduction during the tax period.

Table 3

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By the way, the employee has the right to claim deductions for himself and his children to various tax agents. Moreover, the latter cannot deny the employee the right to a deduction only because this place of work is not the main place of work for the taxpayer, i.e. he works part-time or on the basis of a civil contract (letter of the Ministry of Finance of the Russian Federation dated June 30, 2014 No. 03-04-05/31345).

In some cases it is possible doubling the standard deduction for children . It is provided:

1. sole parent, adoptive parent, foster parent, guardian, trustee. The provision of a tax deduction to a single parent ceases from the month following the month of his marriage (subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 11, 2013 No. 03-04-05/8-372).

   Example 3

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   An employee of the organization has one child aged 10 years and is the only parent. The tax agent, having received her application, provides her with double standard deductions for the child. Her salary is 50,000 rubles. In June, the cumulative income exceeded 280,000 rubles. Consequently, the standard deduction for a child will be provided in double the amount for 5 months and, starting from June, the deduction will not be provided:

   NB = 50,000 × 5 - 1400 × 2 × 5 months. = 236,000 rub.

   Personal income tax for 5 months. = 236,000 × 13% = 30,680 rub.

   In June, taxable income on an accrual basis will be:

   Taxable income = 250,000 + 50,000 = 300,000 rubles.

   Since the deduction is not provided from June, the cumulative tax base from January to June will be:

   NB = 300,000 - (1,400 × 2 × 5 months) = 286,000 rub.

   Personal income tax for 6 months. = 286,000 × 13% = 37,180 rub.

2. in case of refusal of a deduction by one of the parents (adoptive parent) in favor of the other. Thus, only parents and adoptive parents can refuse the deduction in favor of another. Other persons - adoptive parents, guardians, trustees - cannot exercise this right.

   The following circumstance is important - you can refuse the deduction if you have the right to deduct - there must be income taxed at a rate of 13% on the basis of clause 1 of Art. 224 Tax Code of the Russian Federation. If there is no such right, for example, due to being on parental leave, then there are no grounds for refusal and it will not be possible to delegate non-existent rights (letter of the Ministry of Finance of Russia dated November 27, 2014 No. 03-04-05/60389).

   A deduction in favor of the other parent is possible if:

   • the child is supported by the parent. This can be confirmed either by a certificate of cohabitation, or by the fact of payment of alimony;
   • the parent has income taxed at a rate of 13%;
   • taxable income, calculated on an accrual basis, did not exceed 280,000 rubles;

   In this case, the second parent must submit the following documents (letter from the Federal Tax Service of Russia for Moscow dated August 23, 2012 No. 20-14/078564@):
   1) statement of refusal,
   2) a certificate in form 2-NDFL (submitted monthly, up to the month in which income exceeded 280,000 rubles, letter of the Ministry of Finance of Russia dated March 6, 2013 No. 03-04-05/8-178).

Let's say a few words about Duration of provision of the standard deduction for children: from what month does the tax agent begin to provide the deduction (provided that the right to deduction is established) and what is the last month for the deduction. The employer begins to provide deductions:

• from the month of birth of the child;
• months of adoption;
• months of establishment of guardianship (trusteeship);
• month of entry into force of the agreement on the transfer of the child to be raised in a family.

In addition, deductions are provided:

1. Until the end of the year in which:
   • the child is 18 years old or 24 years old (if studying),
   • the contract has expired (or the contract has been terminated) for the transfer of the child to a family for upbringing,
   • the death of the child occurred.
2. Up to the month in which the child’s education ceased, if it was completed before the age of 24.
3. Until the month in which taxable income exceeded RUB 280,000.

Documents for deduction

A tax agent has the right to provide an employee with a standard tax deduction only on the basis of a personal application and documents (copies) confirming the right to the deduction. Such documents may be those listed in Table 4.

Difficulties in providing

Let's consider the practical issues that tax agents have in connection with the provision of standard tax deductions.

Application for deduction not from the beginning of the year

The employee submitted an application for a child deduction not from the beginning of the tax period - the calendar year. In this situation, the standard child deduction can be provided from the beginning of the year. The accountant should recalculate the amount of personal income tax taking into account the deduction and return the excessively withheld amount of personal income tax from wages by offset in the remaining months of the tax period. If at the end of the tax period there is still an overpayment of personal income tax, then this amount must be returned to the employee’s account. To do this, the employee submits a refund application to the employer, and within 10 days the organization must transfer the money to his account. The overpaid tax is returned through upcoming payments of tax withheld from the income of other employees of the organization. For previous years, he can return personal income tax by contacting the inspectorate with a tax return. However, we must remember that the statute of limitations is three years, which means that a deduction can be applied and personal income tax returned only for three tax periods.

In practice, this most often happens when the employee was on maternity leave during the first months of the tax period. Then I started work and submitted an application for a standard deduction. Does an employer have the right to provide a standard deduction from the beginning of the tax period? The issue is controversial and the financial department does not have a clearly developed opinion. Thus, according to financiers, expressed in 2014, the tax agent in this situation does not have the right to provide a standard tax deduction for the first months of the tax period (letter of the Ministry of Finance of Russia dated December 26, 2014 No. 03-04-05/67642). However, a year earlier, the position of the department was diametrically opposite - from the beginning of the year a deduction can be provided and the tax agent has the right to recalculate the tax base, the amount of the standard deduction, and the amount of tax from the beginning of the tax period (letter of the Ministry of Finance of Russia dated 02/06/2013 No. 03-04- 06/8-36).

This year, the Russian Ministry of Finance issued a letter No. BS-3-11/1785@ dated April 30, 2015, according to which, if in certain months of the tax period the employer did not pay the taxpayer income subject to personal income tax, standard tax deductions are provided for each month tax period, including those months in which there were no income payments.

Let us recall that the Ministry of Finance of Russia (letter dated November 7, 2013 No. 03-01-13/01/47571 (sent by letter of the Federal Tax Service of Russia dated November 26, 2013 No. GD-4-3/21097)) recommends that tax authorities in controversial situations adhere to the position of the highest courts . And there is such a judicial act. The Presidium of the Supreme Arbitration Court of the Russian Federation spoke in defense of the taxpayer, which, in Resolution No. 4431/09 dated July 14, 2009, indicated that the Tax Code of the Russian Federation does not provide that a standard tax deduction is provided only for those months of the tax period in which the income was received. The calculation of personal income tax amounts is carried out by tax agents on an accrual basis from the beginning of the tax period based on the results of each month in relation to all income for which a tax rate of 13% is applied, accrued to the taxpayer for a given period, with the offset of the tax amount withheld in previous months of the current tax period.

Due to all these circumstances, we believe that tax agents have the right to recalculate and provide the taxpayer with a deduction from the beginning of the tax period.

Example 4

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Until March 2015, an employee of the organization was on maternity leave. She does not have income taxed at a rate of 13%. I went back to work in April 2015. Accrued wages for April amounted to 50,000 rubles. At the same time, the employee submitted to the organization’s accounting department an application for a standard deduction for two minor children, one of whom has been disabled since childhood.

Following the latest clarifications of the Russian Ministry of Finance and the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, standard deductions must be provided in April for 4 months, i.e. including “non-income” months:

Taxable income for 4 months = 50,000 rubles.

Standard deductions for 4 months. = (3000 + 1400) × 4 months. = 17,600 rub.

NB = 50,000 - 17,600 = 32,400 rub.

Personal income tax = 32,400 × 13% = 4,212 rubles.

Salary on hand for April = 50,000 - 4212 = 45,788 rubles.

Stamp in passport and deduction

In practice, different situations are possible. Let us first consider if marriage is registered between husband and wife. To provide a deduction, both natural and step-children are taken into account (letter of the Ministry of Finance of Russia dated September 5, 2012 No. 03-04-05/8-1064). Thus, a child deduction can be provided to four persons at once: directly to the child’s parents and their new spouses. However, only natural or adoptive parents can refuse a deduction in favor of a spouse.

The marriage between husband and wife is not officially registered. No deduction is provided for stepchildren, because The Family Code of the Russian Federation does not recognize the status of cohabitation as legal (Clause 2, Article 1 of the RF IC). And a symmetrical situation - parents have a common child, but the marriage between them is not registered. The deduction is provided to each parent in the general manner, because The Tax Code of the Russian Federation does not include a registered marriage between the parents of a child as a deduction condition (letters of the Ministry of Finance of Russia dated January 29, 2014 No. 03-04-05/3300, dated April 15, 2011 No. 03-04-06/5-93).

If the child's parents are divorced, then you can confirm the fact of participation in the maintenance of children by paying alimony - either by writ of execution, or by a simple written agreement of the child’s parents (letter of the Ministry of Finance of Russia dated October 11, 2012 No. 03-04-05/8-1179).

Twins

In case of birth twins who, for example, become the second and third child in the family, deductions are applied according to the decision of the parents, i.e. Parents themselves determine the order of children (second or third).

Example 5

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An employee of the organization is in a registered marriage and has three minor children. The second and third children are twins, one of whom has been disabled since childhood. The employee indicated that the second child was disabled. Then the total amount of standard deductions for the month will be: 1400 + 3000 + + 3000 = 7400 rubles.

However, if the employee indicated that the third child was disabled, then the amount of standard deductions for the month would be: 1400 + 1400 + 3000 = 5800 rubles.

Deprived of parental rights

In the event of deprivation of parental rights, financiers determine the following specifics of providing “former” parents with a standard deduction:

• such “parents” have the right to claim a standard deduction (letter of the Ministry of Finance of Russia dated 02/09/2010 No. 03-04-05/8-36), because continue to pay alimony (resolution of the Plenum of the Armed Forces of the Russian Federation dated May 27, 1998 No. 10 “On the application of legislation by courts in resolving disputes related to the upbringing of children”, letter of the Federal Tax Service of the Russian Federation dated January 13, 2014 No. BS-2-11/13@);
• if one of the parents is deprived of parental rights, then the second is not provided with a double deduction (letter of the Ministry of Finance of Russia dated October 24, 2012 No. 03-04-05/8-1215).

Sequence of deductions

In some cases, taxpayers and tax agents may find it difficult to prioritize the provision of standard and professional deductions. In some ways, these two deductions “conflict” for primacy.

Let us recall the formula for calculating the tax base for personal income tax:

Tax base = Income - Income not subject to taxation - Tax deductions

The problem is that professional deductions are calculated as a percentage of the amount of accrued income, and the use of standard deductions is limited by the amount of income - the deduction is provided until the month when the income subject to taxation (and this is Income - Income not subject to taxation) exceeds 280,000 rub. Thus, the professional deduction is applied to the first indicator of the formula and the period of application of the standard deduction depends on it. The logic of filling out a tax return in Form 3-NDFL assumes that the professional deduction is applied first, and then the standard deduction.

Example 6

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In January 2015, an individual was paid a fee for the publication of a monograph in the amount of 30,000 rubles. The taxpayer submitted an application for a professional deduction in the amount of 20% of accrued income and the standard deduction for one minor child. Thus, the tax agent - publishing house calculates the tax base and the amount of tax as follows:

NB = 30,000 - 30,000 × 20% - 1,400 rubles. = 22,600 rub.

Personal income tax = 22,600 × 13% = 2938 rubles.

Amount of fee in hand = 30,000 - 2938 = 27,062 rubles.

Deduction for children of guardians (trustees)

The legislation provides for a special procedure for providing a standard deduction for children for guardians (trustees). In general terms this feature is as follows:

1. you cannot delegate your rights to deduction to another person (husband, wife);
2. the sole guardian (trustee) has the right to a double deduction;
3. upon marriage of the sole guardian (trustee), the double deduction continues to be provided;
4. the spouse of the guardian (trustee) is not entitled to the standard deduction in relation to ward children;
5. the fact of deprivation or existence of parental rights of the children's natural parents does not affect the amount of the deduction of the sole guardian (trustee);
6. the standard deduction is provided to guardians (trustees) until the ward reaches the age of 18;
7. there is no need to provide additional documents for a double deduction (the type of guardianship is indicated in the act or agreement - sole or joint).

Sections:

Have you ever thought about how much of your salary you contribute to the state annually? As you know, in addition to transferring fees to the Pension Fund, the Federal Social Insurance Fund of Russia and the Federal Compulsory Medical Insurance Fund (in the amount of 30% of the employee’s salary), the employer is obliged to withhold personal income tax (NDFL) directly from the employee’s salary in the amount of 13%. It would seem that this money is lost forever for the employee. However, they can be returned from the government's pocket to your own as a tax deduction. You can expect a refund of all or part of the tax if the employee incurred expenses for:

• purchase of housing;
• education;
• treatment;
• donations to charitable, non-profit and religious organizations;
• additional pension provision;
• performing transactions with individual investment accounts;
• and also in many other cases.

The GARANT.RU portal will tell you about the procedure, amounts and timing of obtaining tax deductions in various situations.

General characteristics of tax deductions for individuals

The tax deduction amount is the amount by which the tax base can be reduced. For example, if an employee’s salary specified in his employment contract is 10 thousand rubles, then this amount is the taxable base for personal income tax. Without the use of tax deductions, the employer will withhold tax from her in the amount of 13% (1.3 thousand rubles), and the employee will receive only 8.7 thousand rubles.

If an employee has a tax deduction for any reason, for example, in the amount of 6 thousand rubles. for training, then the employer will withhold personal income tax from the amount of wages minus the amount of tax deduction, that is, from 4 thousand rubles. In this case, personal income tax will be only 520 rubles. and the employee will receive 9,480 rubles.

Most tax deductions can be obtained directly through the employer, as indicated in the example above. But for large deductions (for example, a tax refund when buying an apartment), it is sometimes more convenient to receive the entire tax refund amount directly to a bank account through the tax office.

Tax legislation provides for several types of personal income tax deductions:

• standard tax deductions that are provided to various categories of citizens, including beneficiaries ();
• social tax deductions in connection with expenses, in particular, for training, treatment, co-financing of pensions, etc. ();
• investment tax deductions that apply to certain securities transactions and individual investment accounts ();
• property tax deductions provided in connection with the sale of property, purchase of housing and payment of interest on mortgage loans ();
• tax deductions when carrying forward losses from transactions with securities and transactions with derivative financial instruments ();
• tax deductions when carrying forward losses from participation in an investment partnership ();
• professional tax deductions, to which individual entrepreneurs, lawyers, notaries, etc. are entitled ().

We must remember that if you want to apply a deduction, you will need to file a return anyway.

We also emphasize that non-residents, as a general rule, are not entitled to standard, social and property deductions (). Let us remind you that tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ().

Tax deductions are provided on the basis of a written application and documents confirming the right to such deductions.

Standard tax deductions

Standard deductions for working citizens are provided by the employer. In other words, one of the tax agents who are the source of payment of income, at the choice of the taxpayer.

The standard personal income tax deduction is provided to the employee from the beginning of the calendar year, even if the application was submitted later. As a general rule, a standard personal income tax deduction is provided to the taxpayer based on his application for each month of the tax period ().

Standard tax deductions are also provided:

• in the amount of 3 thousand rubles. (Chernobyl survivors, disabled people of the Great Patriotic War, disabled military personnel of groups 1, 2 and 3);
• in the amount of 500 rubles. (Heroes of the USSR, Heroes of Russia, awarded the Order of Glory 3 degrees, participants of the Great Patriotic War, disabled people since childhood, disabled people of groups 1 and 2, etc.).

Social tax deductions

If the tax deduction is not used in full during a calendar year, the balance can be carried forward to the next year.

Sale

The taxpayer has the right to a tax deduction, in particular, in amounts received from the sale of housing or land plots and their shares.

As a general rule, if such real estate has been owned for more than three or five years, then such income is not subject to tax. If less, then the taxpayer has the right to receive a deduction in the amount of no more than 1 million rubles.

The deduction is provided in amounts received during the tax period from the sale of other property owned by the taxpayer.

If the property was owned by the taxpayer for more than the minimum period, then such income is not subject to tax. In this case, you do not have to submit a declaration.

It must be borne in mind that these provisions do not apply to income received by individuals from the sale of securities, as well as to income from the sale of property directly used by individual entrepreneurs in business activities.

If the property has been owned for less than three years, a person has the right to claim a deduction in the amount of no more than 250 thousand rubles.

Instead of using the right to receive a property tax deduction, the taxpayer has the right to reduce the amount of taxable income by the amount of expenses associated with obtaining this income. In this case, expenses must be documented.

Purchase

The taxpayer has the right to a tax deduction for the amounts spent on the purchase of housing. The deduction is provided for an amount not exceeding 2 million rubles. If the taxpayer, when receiving a property tax deduction, did not use it in the amount of the maximum amount, the balance of the tax deduction until it is fully used can be taken into account when receiving a deduction in the future for new construction or the purchase of another residential property in Russia. Thus, the unused balance of the deduction is transferred not only to the following periods, but also to other objects.

At the same time, the balance of the deduction declared when purchasing housing before January 1, 2014 cannot be transferred to other properties ().

To confirm the right to such a property deduction, you must provide along with the application:

• housing purchase agreement;
• document on ownership of housing and an act of transfer of housing to the taxpayer;
• payment documents drawn up in the prescribed manner and confirming the fact of payment of funds by the taxpayer (receipts from the seller about receipt of cash, receipts for receipt orders, bank statements about 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 persons indicating the address and passport details of the seller and other documents), etc. ().

Also, a home buyer can receive a property tax deduction in connection with the payment of interest on mortgage loans up to RUB 3 million. This deduction is provided in relation to only one piece of real estate (,). Interest deduction is provided if there are documents confirming the right to receive the deduction, a loan (credit) agreement, as well as documents confirming the fact of payment of funds by the taxpayer in repayment of interest.

Professional tax deductions

Individuals carrying out entrepreneurial activities without forming a legal entity, as well as notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance with the procedure established by current legislation, are entitled to receive these tax deductions. They can reduce the amount of their taxable income by the amount of documented expenses.

Please tell me whether there are restrictions on filing declarations for the provision of social deductions for education and whether it can be submitted at any time of the year. Can I provide bank details of any bank for a refund?

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as when the taxpayer submits documents confirming his actual expenses for education. In this case, the indication in the contract for the provision of paid educational services of information about the license is a sufficient basis for proving its existence ( ).

The taxpayer also attaches to the listed documents:

• a training agreement with an educational institution licensed to provide relevant educational services;
• information on , confirming the amount of income received and personal income tax actually paid for the reporting tax period.

Social tax deductions specified in , are provided when the taxpayer submits a tax return to the tax authority at the end of the tax period, and before the end of the tax period, a social deduction for training can be obtained by contacting your tax agent (for example, an employer), subject to confirmation of the taxpayer’s right to receive social tax deductions by the tax authority ( Tax Code of the Russian Federation). To obtain the necessary confirmation, you must submit a corresponding application to the tax office according to the recommended ( ).

MATERIALS ON THE TOPIC

For an example of filling out an application to confirm the taxpayer’s right to receive social tax deductions provided for (in terms of social tax deductions in the amount of insurance premiums under a voluntary life insurance agreement (agreements)), please read the document prepared by experts from the Garant company.

When can I get my tax refund?

An application for a refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount (). In other words, if a taxpayer filed an application for a deduction in 2019, then he will be able to receive a deduction from income of previous periods only for 2018, 2017 and 2016. In this case, the moment of purchasing the apartment does not matter, since there are no restrictions on the period for applying for a deduction on this basis (). If the right to a tax deduction arose in 2019, then it will not be possible to receive a tax refund for the periods preceding this year - its balance can be carried over to subsequent tax periods until they are fully used. However, this rule does not apply to pensioners who, when purchasing housing, have the opportunity to transfer the balance of the property deduction to the three tax periods immediately preceding its occurrence ().

Note that if the amount of tax deductions in a tax period exceeds the amount of income taxed at a rate of 13%, in this tax period the tax base is considered equal to zero. In this case, the difference between the amount of tax deductions in this tax period and the amount of income taxed at a rate of 13%, as a general rule, is not carried forward to the next tax period (). The difference between the amount of tax deductions and the amount of taxable income can only be transferred for property tax deductions.

You should know that property tax deductions are provided either when the taxpayer submits a declaration at the end of the tax period (calendar year), or before the end of the corresponding tax period - in this case, the deduction is provided by tax agents (usually the employer).

Where to go to receive a property or social deduction?

Currently, there are two options for obtaining a tax deduction: either through the tax office or through the employer.

In the first case, you can apply for a deduction only after the end of the year in which the expenses claimed for the deduction were incurred. In this case, the refundable tax amount will be transferred to the taxpayer's bank account.

To receive a tax deduction through an employer, there is no need to wait until the end of the year in which the taxpayer incurred expenses. In this case, the employer simply will not withhold personal income tax at a rate of 13% from the employee’s salary.

If the taxpayer decides to apply for a deduction to the employer, he first needs to obtain confirmation from the tax authority about the right to the deduction. To obtain the necessary confirmation, you must submit a corresponding application to the tax office according to the recommended (). The corresponding application can be submitted either in person by visiting the tax office, or through the personal account of the taxpayer - an individual.

To receive a deduction, you must contact your employer with the appropriate written notice.

Instructions: how to get tax deduction. In fact, the employee receives only 87% of the salary. The remaining 13% of the salary goes to the state. But the state can return this money, for example, when buying an apartment.

Tax deduction- This is a kind of subsidy from the state to conscientious taxpayers. Thus, the state returns 13% of the tax paid from wages. One of the tax refund opportunities is purchasing a home. This tax deduction is called a property tax deduction. Article 220 of the Russian Tax Code talks in detail about this type of tax deduction.

Who can get a tax deduction?

Working citizens with an official salary, individual entrepreneurs who are subject to the general taxation system. The determining factor is the citizen’s payment of income tax, since this tax is returned by the state. " Tax deduction applies to all income on which personal income tax was paid in the year of purchase of housing. There is an exception for pensioners: they can apply for a deduction for the previous three years,” comments lawyer Dmitry Anishchenko. Only the owner of the property can be an applicant for payments.

What can I get a tax deduction from?

Purchasing an apartment, room or share, as well as a house or land plot for individual housing construction (IHC) provides for the possibility of receiving tax deduction. If, when the developer hands over the apartment, the apartment is “unfinished,” then you can get a deduction for repairs. In the case of housing taken out with a mortgage loan, the tax deduction also returns part of the amount from the interest on the mortgage.

How much tax deduction can I get back?

The maximum payment amount for purchasing a home today is the payment for mortgage housing. This amount is 650 thousand rubles. How did this figure come about? It is determined based on the maximum amount of 2 million rubles of “real” money, for which the state provides a tax deduction (according to paragraph 4 of Article 20 of the Tax Code of the Russian Federation). The property deduction for the purchase of mortgage housing is characterized by an addition to the standard amount of the additional deduction, from the interest on the loan as they are paid. The maximum amount of interest on the loan is 390 thousand rubles. It also consists of the maximum interest amount - 3 million rubles, from which the state can provide a deduction, in accordance with clause 4 of Art. 220 Tax Code of the Russian Federation.

The maximum amounts for which the state provides tax deductions and the maximum deduction amounts for them.

The maximum amount of "real" money is 2 million rubles; the maximum deduction amount from them (13%) is 260 thousand rubles.

The maximum amount for interest on a mortgage loan (if purchasing a home before 01/01/2014) is not limited; the maximum amount of deduction from them is 13% of the amount.

The maximum amount for interest on a mortgage loan (when purchasing a home after 01/01/2014) is 3 million rubles; the maximum deduction amount from them (13%) is 390 thousand rubles.

How many times is a tax deduction available?

Receipt tax deduction from the state until 2014 it was possible only once in a lifetime. After 2014, some changes were made to the rules for receiving payments from the state. So, when buying a home now you can receive payments several times. The main thing is that the total amount from which a taxpayer can receive a property deduction does not exceed 2 million rubles.

“In 2013, I bought an apartment and a year later received a property deduction for it, but not the maximum amount. This year I wanted to apply for another deduction for another apartment in order to reach two million, but I was refused, since the apartment was purchased in 2013,” Inna shared her personal story.

How soon do I get my tax refund?

One year (but not earlier) after the purchase of housing, documents are submitted to receive a deduction. There is no limitation on the statute of limitations. With an official low salary, you will have to wait years for a refund. The taxpayer will receive from the state only what he gave to him in the form of tax.

“The property deduction does not exceed the amount withheld by the employer. If you earn 1 million rubles a year, contributions to the budget amount to 130 thousand. That is how much the tax office will return,” explains Kirill Lobanov, partner at the Shabarin and Partners law office.

The remainder of the payment is carried over to the next year. The tax is deducted until there is no balance left to pay.

An example of calculating a property tax deduction.

Peter bought a house for 5 million rubles. Of this, the initial payment in cash is 2 million rubles. He took out the remaining amount of 3 million rubles on a mortgage loan for 5 years at 12% per annum. It follows from this that the amount tax deduction Petra will be 494 thousand rubles. This figure consists of two: from the deduction of “real” money from 2 million rubles - 260 thousand rubles, and from the deduction from mortgage interest - 234 thousand rubles (1.8 million rubles for 5 years of the loan). With the condition of an official salary of 70 thousand rubles per month, the amount of tax (13%) paid by Peter to the state for the year is 109,200 rubles. It follows that Peter will receive the full amount of the property deduction in approximately 4.5 years.

Decor. What documents are required for tax deduction?

There is a certain list of required documents. But collecting them will not cause much difficulty.

Required documents:

1. Passport or other document replacing it. To them are copies of the first pages and registration.

2. Certificate 2-NDFL about income. This certificate is provided by the employer. If you work for several employers or change them during the year, you must take certificates from all of them.

3. Coolie-sale or equity participation agreement.

4. Any document confirming the fact of payment for housing (receipts, payment orders, receipts).

5. Certificate of registration of ownership.

6. Certificate of acceptance and transfer of housing, in case of purchase not under a sales contract.

7. Tax return 3-NDFL. The form can be downloaded from the Internet. The form is filled out based on certificates from the place of work and other documents.

8. Application for tax refund. It requires information about the account into which money will be deposited as a deduction from the state. Sample application.

In the case of housing taken on a mortgage, the list of standard documents is supplemented by a loan agreement and a certificate of interest paid on it for the year. This certificate is issued by the bank. For registration tax deduction for construction or repairs, it is necessary to provide checks and receipts for purchased building materials. It is necessary to remember to collect and store all payment documents for repairs or construction if there is a prospect of the need to receive and process a tax deduction for them.

How to get a tax deduction?

Stage 1: Documents.

Collection of all necessary documents. Preparing their copies for the tax office. Notarization is not required for them, but on each page the following is required: the inscription “Copy is correct”, signature, its transcript and date. Completed tax return 3-NDFL. Written statement.

Stage 2: Tax.

After collecting and completing all the necessary documents, they are transferred to the tax office in person or sent by mail. When sending by mail, the sender does not have the opportunity to correct possible deficiencies in paperwork on the spot. Therefore, there is a risk of receiving a refusal due to possible errors in registration; the refusal or the need to correct documents will be known only after several months.

Stage 3: Money.

The tax office checks all submitted documents. According to the law, the inspection takes place no more than three months. If the verification response is positive, the money is credited to the account within 30 days.

“There are usually huge queues at the tax office at my place of registration. Fortunately, I was able to submit the documents in 20 minutes. They stamped them “verified” and told me to wait three months for payment,” says Alexander from Moscow from personal experience.

An alternative way to receive a tax deduction.

Receiving funds can be done through the employer; the details of all stages of this method are described in clause 8 of Art. 220 Tax Code of the Russian Federation. A list of required documents is provided to the employer. And it stops the monthly tax deduction (13%) from the employee’s salary. Eligibility tax deduction in any case, it must be confirmed with the tax office. But there is also a positive side - you can start returning the money right away, you don’t have to wait until next year. We should not forget some nuances missed in the legislation: the procedure for changing an employer or liquidating a company has not yet been prescribed. Due to gaps in the legislation, in practice this option for obtaining a deduction is quite rare.

Almost all types of official income received by a citizen are subject to personal income tax at a rate of 13%. Revenues go to the treasury and make up a significant part of the budget. In some cases, the taxpayer may be able to return the overpaid amount of tax or be exempted from it altogether for a certain period of time. For this purpose, a special tax benefit is issued, called a deduction.

What is a deduction

Tax deductions are a special type of government assistance provided in certain situations subject to established conditions. The procedure for obtaining is regulated by the current Tax Code of the Russian Federation. This concept in the legislation means:

1. An amount that reduces the amount of income taxed at a rate of 13%.
2. The amount with which you can offset part of your expenses, namely 13%.
3. The amount of previously paid tax that is subject to a refund. However, it is impossible to return more than the withheld personal income tax.

Example 1:

Petrov S.N.’s annual income is 500,000 rubles. Personal income tax will be withheld from this amount - 500,000 * 0.13 = 65,000 rubles.

Petrov has the right to a benefit in the amount of 80,000. The tax base is: 500,000-80,000 = 420,000, and personal income tax: 420,000 * 0.13 = 54,600.

The compensation is equal to: 65000-54600 = 10400 rubles.

Example 2:

According to the conditions of the previous example, the expenses from which S.N. Petrov has the right to reimburse the tax amount to 80,000.

The payment is: 80,000 * 0.13 = 10,400. It is less than deductions, which means Petrov will receive it in full.

All officially working citizens of the Russian Federation who contribute 13% can receive a deduction.

Types of tax deductions

IN Chapter 23 of the Tax Code of the Russian Federation 7 types of compensation are defined, provided in various situations under certain conditions within the established amount.

Standard

Their receipt is regulated Art. 218 Tax Code of the Russian Federation, and the size is fixed. Conventionally, they are divided into 2 groups:

1. For certain categories of citizens. For example, victims of the accident at the Chernobyl nuclear power plant, disabled people, etc. of the Russian Federation. The full list of persons is attached pp. 1 and 2 paragraphs 1 art. relevant article. The benefit is 3000 or 500 rubles depending on the category. If a citizen belongs to several categories, they provide the maximum possible compensation.
2. For parents, adoptive parents, trustees who support children under the age of 18 or. The final size is influenced by the number of children and their health status. It varies from 1,400 to 12,000 rubles. The benefit is provided regardless of receipt of other compensation.

If the taxpayer for some reason did not receive a refund, he can return the overpaid tax only for 3 years.

IMPORTANT! Income restrictions apply only. It is provided until a total income of 350,000 rubles is received.

Example:

Ivanova N.O. three children under 18 years of age. Monthly taxable income – 35000. Withheld personal income tax without taking into account benefits – 4550

Using her right to it, Ivanova reduced her taxable income by the amount:

1400 + 1400 + 3000 = 5800 rubles, where:

1400 – for the first two children,

3000 – for the third child.

Tax will be withheld from her monthly: (35000-5800) * 0.13 = 3796.

The benefit is: 4550 – 3796 = 754 rubles.

Ivanova will retain the right to reduce the tax base until October of the current year inclusive, since in October her annual income will be 350,000 rubles. Starting next year, payments will continue.

Social

The state has provided tax assistance for citizens who spent their own money on services or additional contributions to various organizations in the social sphere. Deductions in this category are divided into 5 main groups and have their own characteristics:

For charity	To study	To pay for medical care, medications or voluntary health insurance	For life insurance, non-state pension provision and voluntary pension insurance	For the funded part of the pension
Amount - no more than 25% of annual income. For example, a citizen’s annual earnings are 400,000 rubles, the maximum amount is 100,000	Provided for studying in a licensed educational institution for yourself, children under 18 years of age or 24 years of age studying full-time, brother/sister	Issued for services rendered in a licensed clinic for oneself, children under 18 years of age, a close relative (parents, spouse)	For yourself, your spouse, your parents, your disabled children.	Calculated based on additional contributions made directly by the individual
The list of organizations for which the right to deduction arises for charitable contributions is approved by the Code	The amount of education for yourself and a brother/sister is limited to 120,000 rubles, for children - 50,000	The list of services and medicines for which a refund is provided was approved by GD No. 201 dated March 19, 2001.	Refunds are provided even if contributions were withheld from salary	If the employer paid the contributions, no refund will be provided.
Payment documents are issued to the applicant

The total amount of funds that will be taken into account when calculating the refund is 120,000 rubles, i.e. the maximum compensation is 15,600. Expenses for expensive treatment and education for children are calculated separately. The statute of limitations is 3 years, i.e. in 2018, expenses incurred in 2015-2017 are compensated.

Property

When completing a purchase and sale transaction of a real estate property, one party bears expenses, the other receives income. Both the buyer and the seller can claim the benefit.

Purchase

IMPORTANT! If real estate was purchased before 2014, the right to receive the benefit arises once. If later, the refund is provided in parts, until the upper limit of the tax deduction is reached - 2 million.

Example:

Petrov N.M. bought an apartment in 2013 for 1 million rubles. and received a payment in the amount of 130,000. In 2016, he purchased another apartment for 1 million. In this case, he is not entitled to a refund, since he already received it.

Let’s assume that Petrov N.M. bought his first apartment in 2014. Then he has the right to claim personal income tax compensation for the second apartment. Since their total cost is 2 million, he will receive the maximum payment - 260,000. He cannot claim any more deductions.

Sale

Income from the sale of property, if it was owned for less than 3, in some cases less than 5 years, is taxed at a rate of 13%. When calculating personal income tax, a citizen has the right to use the following deduction:

• 1,000,000 – upon sale of real estate or shares.
• 250,000 – when selling other types of property: car, garage, etc.
• The amount of expenses for the acquisition of property. If it exceeds the sale price, no tax is paid.

IMPORTANT! The payment limit applies to all properties sold during one period, and not to each of them.

Example:

Petrov O.N. bought an apartment in 2015 for 3 million rubles. In 2017, he sold it for 3.5 million.

Having applied a deduction of 1 million, he is obliged to pay tax (3 million – 1 million) *0.13 = 260 thousand.

If he confirms his purchase expenses, then the personal income tax will be (3.5 million - 3 million) * 0.13 = 65 thousand rubles.

Investment

Most citizens, having savings, try to increase them. One of the ways is to carry out transactions on the investment market. Since 2015, residents of the country, along with purchasing securities, have the opportunity to invest money in special individual investment accounts (IIA). In the future, they can be used to purchase various stock market instruments.

In case of a positive financial result, an individual can... The procedure for applying tax deductions in the field of investments is regulated Art. 219.1 Tax Code of the Russian Federation.

In the amount of income from the sale of securities	In the amount of funds deposited into the IIS	Income from operations on IIS
3 years is the minimum period for holding securities or operating an IIS to receive tax benefits
Maximum size: Securities * 3 million, Securities - a special coefficient depending on the period of ownership of the security	The deduction is equal to the amount of funds deposited into the account, but not more than 400,000 rubles.	Provided in full amount of income from operations after the end of the account maintenance agreement
Does not apply to securities that are accounted for on IIS	Cannot be used if a deduction was provided in the amount of funds deposited
Applications for personal income tax refunds have been accepted since 2018

Professional

The procedure for provision is regulated Art. 221 Tax Code of the Russian Federation. Certain categories of taxpayers are entitled to:

• individual entrepreneurs working for OSNO;
• notaries, lawyers, as well as persons engaged in private practice;
• citizens providing services under civil law contracts;
• authors receiving remuneration for their works, inventions, etc.

The amount of the deduction is equal to the amount of expenses incurred to carry out this activity, confirmed by relevant documents: invoices, invoices, receipts, checks, etc. If it is impossible to document costs, approved standards are used, which are a fixed percentage of the income received. We talk about this in more detail.

Deduction for carrying forward losses from investment activities

Income received on the securities market is the basis for taxation. The owner of such financial assets does not always receive a positive result at the end of the year. Losses incurred in the current period are carried forward to the next year and are taken into account when determining the tax base. The conditions for receiving benefits in these cases are fixed Art. 220.1 and 220.2 Tax Code of the Russian Federation.

For transactions with financial instruments

The ability to take into account a negative result when determining the tax base in future periods is established in clause 16 art. 214.1 Tax Code of the Russian Federation. The rules for receiving a deduction are as follows:

• The amount is equal to the amount of losses in previous periods, but not more than the amount of profit received.
• Losses incurred over the last 10 years are taken into account for the calculation.
• The balance of unaccounted amounts can be carried forward.

IMPORTANT! Tax compensation is provided for financial transactions performed only on the organized market.

Example:

In 2016, Ivanov N.N. bought a bond worth 300 rubles, and at the end of the year sold it for 100. The loss was 200 rubles.

In 2017, he bought a new bond for 50 rubles. and sold it for 200. The income was 150 rubles. From it he must pay 150 * 0.13 = 19.5 rubles.

To reduce the tax burden, Ivanov has the right to take into account the loss for 2016. Since the amount of income in 2017 is less than the loss, the deduction is provided in full and he will not pay personal income tax.

From participation in an investment partnership

An investment partnership is an association of two or more people without forming a legal entity, created to receive profit from joint investment activities.

The tax base is reduced by the amount of losses in the same way as the previous deduction. However, in case of a negative result, benefits are also provided for losses from transactions made on the unorganized market.

How to get a deduction

Before applying for benefits, they collect. Personal income tax refunds are provided in two ways: monthly with wages or in a lump sum at the end of the tax period. Accrual occurs:

1. Through the employer. Receipt is possible in the same period in which the costs were incurred. Having provided the necessary information to the inspection, you will be given a special certificate that confirms your right to payment. The taxpayer contacts the employer’s accounting department with it. Starting next month, personal income tax will not be withheld from wages until compensation is paid in full. The remainder of the uncollected refund is processed through the Federal Tax Service.
2. Through the Federal Tax Service. In this case, payments will be made at the end of the year after submission of 3-NDFL and verification of documents. For example, for expenses incurred in 2017, data can be submitted in 2018.

Example:

Ivanova K.P. paid for her treatment at a cost of 100,000 rubles in March 2017. Her income is: 300,000 per year (25,000 per month), and the withheld personal income tax is 39,000 (3,250).

The amount of payment that Ivanova is claiming: 100,000 * 0.13 = 13,000 rubles.

She can receive the entire amount in one lump sum in 2018 through the inspection. Or take a special notice from the Federal Tax Service and submit a request for compensation to the employer.

Let's say she applied for a refund at work in May '17. Already in June, 3,250 rubles will not be withheld from her salary. Ivanova K.P. will receive income without withholding 13% until expenses are compensated, in her case - until September inclusive.

When are documents submitted?

The period of provision depends on the chosen method of receiving payment and the statute of limitations of the deduction itself. Applications are accepted throughout the year without restrictions, both during the current period and at its end.

For what period will the tax be refunded?

Refunds are limited to the possibility of providing a 3-NDFL declaration. According to Art. 78 Tax Code of the Russian Federation, you can submit this tax document only for the past 3 years, i.e. in 2018, the withheld tax for 2015-2017 will be taken into account when calculating the amount of payment.

How many times can you receive a deduction?

Almost all deductions are multi-use. Receipt is possible as long as the taxpayer can confirm his rights to compensation.

The exception is property. You can receive it 1 time if the property was purchased before 2014. Afterwards, payment in installments is allowed if the apartment costs less than 2 million before reaching the payment limit.

The types of tax deductions and the specifics of their use are determined by law. The grounds for receiving compensation from the state are different: costs of training or purchasing an apartment. It is also provided to citizens belonging to certain categories.

The right to a refund of overpaid tax may arise several times in life, depending on the situations. The process of registering and receiving a tax deduction occurs in several stages: collecting documents, submitting them and checking them with the Federal Tax Service, receiving a payment or refusing it.