Some Russians don't know what it is tax deduction when buying an apartment. This lack of awareness is fraught with the fact that citizens are not even aware of their authority to return a decent amount of money spent on the purchase. If you are planning a serious deal, be sure to ask how to get a tax deduction when buying an apartment. The subtleties and nuances of this process are discussed later in the article.

In what cases can you get a property deduction?

Every law-abiding resident Russian Federation is obliged to pay personal income tax (NDFL). It is automatically deducted from wages. However, there are situations in which the state can give part of the previously paid funds as a tax deduction. On this amount a person's income subject to tax decreases.

A tax deduction can be returned when purchasing an apartment either with a mortgage or with personal money, or purchasing an object in an unfinished new building. In addition, it is permissible to include in the amount the costs of purchasing finishing materials and paying for the work of repairmen. However, the latter fact is possible only when the purchase agreement states that the object was purchased unfinished or there is no finishing.

Who can get a tax deduction

According to the law, the following can return tax on the purchase of an apartment:

1. Residents of the Russian Federation who did not leave the country for six months and went to work.
2. Officially employed personal income tax payers.
3. Working pensioners or those who retired less than three years ago.
4. Minor children who are also full or partial owners. His parents will receive the money. When the child grows up, he will have the right to issue another return personally to himself.

Amount of deduction in 2019

In fact today last changes in this area were introduced in 2014. According to them, maximum deduction is 2 million rubles. The maximum savings in this case is 2,000,000 x 13% = 260,000 rubles. The payment cannot be more than the amount that the person actually paid into the budget. If he transferred less than 260 thousand rubles, he will not receive a full refund.

Starting in 2014, the deduction can be applied to multiple real estate purchases until it reaches the two million limit. That is, a person has the right to purchase several objects cheaper, for example, an apartment for one and a half million rubles and a dacha for half a million, and a certain period of time may pass between transactions. If the cost of the object exceeds two million, the citizen will not receive more than 260 thousand. Since 2015, each homeowner has the right to take his own limit; the amount is not divided among everyone.

1. For a credit facility. The property deduction when purchasing an apartment with a mortgage contains two components. The first is the purchase amount (2 million rubles maximum), the second is the amount of interest accrued on the loan (limit – 3 million rubles). The payment calculation scheme looks like this: 2,000,000 x 13% = 260,000 rubles. (of the cost of housing), 3,000,000 x 13% = 390,000 rub. (from percent). 260000 + 390000 = 650000 rub. The mortgage interest deduction is only available for one property. Subsequent payments will have to be made in the usual way.
2. If the living space is purchased in joint ownership, for example, a husband and wife, then each has the right to a two million ruble deduction. The same is true with big amount equal owners.
3. When buying a home together, the amount is calculated in proportion to the share of each participant. Let's say an apartment is valued at 4 million rubles. The wife's share is 70%, the husband's is 30%. The calculation will be made for each shareholder: 260,000 x 70% = 182,000 rubles. (for the wife) and 260,000 x 30% = 78,000 rub. (for spouse).

Methods and procedure for obtaining

Provision is carried out in the following ways:

1. The entire amount is immediately sent to the Federal Tax Service Inspectorate (IFTS). You should apply at the beginning of the next tax period with a declaration for the previous one. The money that was deducted from the person last year will be returned to him.
2. There is another option on how to get a tax deduction when purchasing new apartment– from the employer. It will stop withholding tax for the remaining months of the year. As soon as the documents for a tax deduction for the purchase of an apartment are accepted and reviewed, a person’s salary will increase by 13%.

Through the tax office

Procedure for obtaining from the Federal Tax Service:

1. First, a person receives ownership rights.
2. Next, he needs to collect a list of papers and send them to the Federal Tax Service. This can be done both in person and by mail.
3. The case will be considered for three months, and then the applicant will be sent a notification of a positive or negative decision.
4. If the Federal Tax Service gives the go-ahead, the citizen draws up an application, writes down his account number in it, and after 30 days the money goes there.

Through the employer

Procedure for obtaining at the place of work:

1. Go to the Federal Tax Service and ask to notify your employer that your money should be returned to you.
2. Prepare your documents.
3. Provide the received notice and other papers to the employer.
4. Write a statement, and starting next month, income taxes will no longer be collected from your salary.

List of required documents

To begin the registration process, contact the Federal Tax Service with the following documents:

• declaration 3-NDFL;
• passport or other identification document and copies;
• income certificate 2-NDFL;
• application for money transfer from bank details;
• certificate of state registration ownership;
• a receipt for payment for real estate;
• purchase agreement or equity participation;
• act of acceptance and transfer of an object.

Additional list of documents for tax deduction for an apartment with a mortgage:

• agreement with banking organization;
• certificate of annual interest.

If a married couple rents an apartment together, then the following documents must be submitted:

• statement of share distribution;
• a document confirming the fact that the couple is married.

To collect money for minor child, you need to submit the following documents:

• child's birth certificate;
• a statement of shared distribution, where both mother and father are indicated.

Tax refund deadline

It depends on the chosen receiving path:

1. Through the Federal Tax Service. The period for reviewing documents is 90 days. Then the citizen is sent a notification of the decision within 10 days. Having received it, he goes to the Federal Tax Service with an application to transfer the amount to his bank account. Money for the whole past reporting period(maximum 12 months of the past year) will be received by the bank in 30 days in one amount.
2. Through the employer. The documents are reviewed throughout the month and the tax inspectorate sends a tax refund notice to the employee. The next salary after receiving the notification will be transferred without tax withholding. This will continue until the end of the year. This method is convenient for those who purchased housing in late autumn or winter. This way he will receive a large sum of money relatively quickly.

There is no concept of a statute of limitations for returns, but the money will be transferred only for three years, even if you bought the living space much earlier. However, you can take 13% of the cost of just one apartment if you have been the owner for a long time. If you acquired housing after 2014, then you can return your limit again until you exhaust it completely. It is not a fact that it will be one apartment. You'll probably want to buy a few cheap properties over time.

Video: how to apply for a tax refund for purchasing an apartment

To summarize all the above information and draw general conclusions for yourself, watch the following video. It briefly and clearly explains how to get a tax deduction when buying a new apartment. After watching the video below, you will be aware of what rights you are entitled to when buying a home, where you should go and under what conditions the money will be given to you. Do not neglect your opportunity to receive the funds that are due to you by law.

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Sections:

What expenses can I get a tax deduction for buying an apartment?

There are four main groups of such costs.

For the purchase of housing

The deduction applies to the purchase residential buildings, apartments, rooms or share(s) in them.

And if the housing was purchased without finishing, then with the help of a deduction you can also reimburse the costs of repairs and finishing - and both for the cost finishing materials, and to pay for the services of a team of repairmen, as well as for the development of design and estimate documentation for finishing work. But there is one condition: the purchase and sale agreement real estate, in which these improvements are made, must necessarily contain the condition that the property is sold in a state of unfinished construction or without finishing ().

For housing construction

The deduction can also be obtained if the construction of the object has not yet been completed (for example, when participating in shared construction of a house). Please note that in the latter case, in order to receive the deduction, you must have a transfer deed for the apartment or another document on the transfer of the object shared construction by the developer and its acceptance by the participant in shared construction, signed by the parties. In its absence, even if you have a contract for participation in shared construction and receipts for payment under it, you will not be able to take advantage of the property tax deduction (,).

And in the case of purchasing an apartment under an agreement for participation in shared construction, the rights under which were received by the taxpayer under an agreement on the assignment of rights of claim, to confirm the right to a property tax deduction, the taxpayer submits an agreement on shared construction, an agreement on the assignment of rights of claim to an apartment in a building under construction and an act of transfer apartments to the taxpayer. At the same time, the expenses for purchasing an apartment include expenses incurred by the taxpayer in accordance with the concluded agreement for the assignment of rights of claim under the agreement for participation in shared construction ().

You can also deduct expenses for:

• development of design and estimate documentation;
• purchase of construction and finishing materials;
• construction work or services (completion of a residential building or a share(s) in it that has not been completed) and finishing;
• connecting a house to electricity, water and gas supply and sewerage networks or creating autonomous sources of electricity, water and gas supply and sewerage ().

For mortgage interest

You can compensate the cost of the loan if it is issued for both construction and purchase of housing. In this case, you will need to confirm the fact of payment of interest with payment documents - receipts for receipt orders, bank statements about the transfer of funds from the buyer's account to the seller's account, etc. ().

For the purchase of land

The deduction will be provided to the taxpayer if one of the following circumstances exists: if the house being purchased is located on this land or if the land is provided for individual housing construction.

It should be taken into account that expenses that are accepted for deduction are strictly defined in tax legislation and other expenses are not allowed to be deducted (). Thus, owners of garages and other non-residential real estate will not be able to claim compensation for part of their expenses.

It is important that the property must be located strictly on the territory of Russia (). Thus, a Russian owner of a villa on tropical islands will not be able to take advantage of the deduction when purchasing it.

How much deduction can I get when buying an apartment?

The amount of deductions varies depending on what expenses the taxpayer is claiming for reimbursement:

• for the purchase of real estate or land plot under housing or intended for its construction: in the amount of expenses actually incurred (), but not more than 2 million rubles. (). Thus, the buyer of an apartment can return no more than 260 thousand rubles on this basis;
• for repayment of mortgage interest: in the amount of expenses actually incurred (), but not more than 3 million rubles. (). Thus, the borrower can return no more than 390 thousand rubles on this basis.

Who can receive a tax refund when buying an apartment?

First of all, current legislation provides for the provision of a tax deduction for the purchase of housing only to the taxpayer. Taxpayers are organizations and individuals who are responsible for paying taxes ().

In addition, an individual general rule must be tax residents of the Russian Federation (). These include citizens who are actually in Russia for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted in the case of short-term (less than six months) trips abroad for treatment, training or work in offshore hydrocarbon fields (). There is no time limit for staying in Russia for government officials sent abroad and local government, as well as Russian military personnel serving abroad. These persons are recognized as tax residents, even if during the year they did not spend a single day in Russia ().

Also, a separate procedure has been established for recognizing residents of the Republic of Crimea and Sevastopol as tax residents in 2015. For them, 183 days of stay are calculated during the period from March 18 to December 31, 2014 ().

Persons who are not Russian tax residents can also be personal income tax payers, but only if their source of income is located in Russia (). However, as a general rule, they cannot receive a tax deduction ().

In addition, in order to receive a tax deduction, you must have income itself that is taxed. If the taxpayer does not have any income on which he is obliged to pay personal income tax, then he will not be able to receive a tax deduction. This tax is imposed on income received by tax residents both from Russian sources and from sources outside the Russian Federation, and for non-residents - only from Russian sources ().

It is important that the deduction is provided only to property owners. If you paid for the purchase of an apartment for another person, but did not become the owner of this property, then you will not be given a tax deduction. Just as they will not provide such a deduction to this person. An exception is the case of purchasing housing as the property of one’s children or wards under the age of 18 or constructing residential real estate for them ().

If an apartment was bought by spouses (and according to the rules of family law it became their common joint property), then the question often arises: is each of them entitled to receive a deduction or only the one in whose name the property is registered? The Russian Ministry of Finance has considered that both spouses can claim the deduction, and both husband and wife are entitled to the deduction in full, up to 2 million rubles. At the same time, the co-owner who has not applied for such a deduction retains the right to receive a property tax deduction for another property in full. True, this rule applies only if the documents confirming the emergence of ownership of the object (or the transfer deed - when acquiring rights to a shared construction project) are drawn up after January 1, 2014 ().

For objects purchased before January 1, 2014, a different rule applies: the amount of the deduction is distributed between spouses in accordance with their written application. Let us remind you that you can get a deduction from income for the three years preceding the year of tax filing (). In other words, if a taxpayer applied for a tax deduction for the purchase of housing in 2018, receive a deduction from income previous periods he will only be able to do so for 2017, 2016 and 2015. In this case, the moment of purchasing the apartment does not matter, since there are no restrictions on the period of application for deduction ().

However, if the property was registered by the spouses not as joint property, but as common property shared ownership, then each spouse must confirm the expenses incurred for its acquisition independently and it is for the amount of these expenses that he will be provided with a tax deduction ().

Restrictions on receiving a tax deduction when purchasing an apartment

Thus, a tax deduction on this basis can be obtained only once in a lifetime (). However, one-time use implies the full use of the deduction amount, so using a deduction on several real estate properties is not a violation. Only after receiving the full amount of the tax deduction does the taxpayer lose the right to reuse it. For example, if a citizen purchased an apartment worth 1.5 million rubles, then he will be able to claim a deduction again when purchasing the next apartment or, for example, building a house - but for an amount not exceeding 500 thousand rubles. It should be noted that these rules are in effect only from January 1, 2014, so if you used a tax deduction for housing purchased before this date, then it is no longer possible to claim it again, regardless of the size of the previously provided deduction. So, if the taxpayer from our example purchased the first apartment before January 1, 2014, then the remainder of his deduction (500 thousand rubles) would simply “burn out” (,).

It is important that the rule on transferring part of the unused deduction applies only when purchasing or constructing housing. If a citizen wants to claim a deduction for mortgage interest, he can do this only once, even if the deduction amount does not reach 3 million rubles. ( , ).

A tax deduction will not be provided for part of the cost of housing paid at the expense of other persons (in particular, the employer) or maternity capital and in the case of the acquisition of real estate from interdependent persons. The latter include, for example, a spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward ().

Thus, you can receive a tax deduction when purchasing an apartment if the following circumstances exist simultaneously:

• you are a taxpayer, a Russian tax resident and pay personal income tax;
• the acquired or constructed real estate is located in Russia;
• you fully or partially independently paid for the specified objects, or interest on credits (loans) for their acquisition or construction and you are their owner;
• you have not previously received a similar property tax deduction in full (or did not receive it in any amount before January 1, 2014, and in relation to the mortgage interest deduction it is required that you have never received it at all before - regardless of whether before or after January 1, 2014);
• the property was not acquired from related parties.

In what cases is it impossible to obtain a property tax deduction for the purchase of housing?

What documents are needed to obtain a tax deduction for an apartment?

To receive a tax deduction for purchased or built residential real estate The following documents will be required:

• (issued by the employer, if there are several of them, then you can get such a certificate from each of them);
• copies of documents confirming ownership of property (certificate of state registration of ownership, agreement on the acquisition of property or on participation in shared construction, acceptance certificate);
• documents confirming expenses incurred during the purchase or construction (sales and cash receipts, receipts, Bank statements, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ();
• documents confirming interest costs for a loan or loan for the purchase of real estate when applying for a deduction on this basis (agreement and schedule for repayment of the loan (loan) and payment of interest on it, payment documents confirming the payment of interest);
• application for a tax deduction;
• a copy of the child’s birth certificate (if the property is registered in the name of a minor child);
• a copy of the marriage certificate (if the property is registered as a joint property);
• decision of the guardianship and trusteeship authority to establish guardianship or trusteeship (if real estate is acquired by guardians (trustees) for the ownership of their wards under the age of 18);
• confirmation of the right to receive a tax deduction from the Federal Tax Service (if the deduction is received through an employer).

If a deduction is provided for the purchase of land for individual housing construction, there is one caveat. You can receive such a deduction only after completion of construction and registration of rights to the erected house (). Therefore, submitting to the tax authorities a certificate of ownership of such a plot will not be enough to obtain a tax deduction - you will also need to submit a certificate of ownership of a residential building built on it.

Please note that all documents confirming expenses incurred must be completed in in the prescribed manner, have all the necessary details, seals and signatures ().

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 official salary, individual entrepreneurs located on common system taxation. The determining factor is payment by the citizen income tax, because 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(Individual Housing Construction) provides for the possibility of obtaining tax deduction. If, upon delivery by the developer, the apartment is “unfinished,” then you can receive 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 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 the taxpayer can receive property deduction, did not exceed 2 million rubles.

“In 2013, I bought an apartment and a year later I received a property deduction for it, but not 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. This 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 them an initial fee cash - 2 million rubles. He took the remaining amount of 3 million rubles at 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 full amount Peter will receive a 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 out with a mortgage, the list of standard documents is expanded 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 they are not required, 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 being rejected due to possible errors in registration, the refusal or the need to correct the documents will be known only after a few 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 were stamped “verified” and told to wait three months for payment,” says one of the personal experience Alexander from Moscow.

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 positive side- you can start returning your 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.

The tax legislation of the Russian Federation allows citizens who have purchased an apartment to return part of the expenses associated with the purchase of real estate in the form of a deduction. Using this privilege has quite a few nuances. They are related to the procedure for calculating the amount of deduction, as well as the sequence of processing this compensation. What should you pay attention to when contacting the competent authorities to receive appropriate payments? What documents does a citizen need to prepare?

What is the essence of property deduction?

Property deduction is a provided tax legislation RF the possibility of reimbursement of part of the costs associated with the acquisition or construction of real estate - an apartment, house or land, including the payment of interest on a loan issued for the purchase of housing. In some cases, appropriate compensation may be awarded for the costs of repairs to a residential premises.

Who can receive a deduction?

A property tax deduction when purchasing an apartment or house can be issued by: the owner of the property, the owner’s spouse (if the apartment was purchased during marriage), the parent of the property owner who is a minor citizen. The compensation in question can only be received by a working person or one who pays personal income tax to the state at a rate of 13%. For example, receiving a salary under a civil contract. It is through taxes paid to the state that the deduction is returned. These can also be those payments that are transferred to the budget upon the fact that a citizen carries out taxable transactions, for example, related to the sale of another apartment.

What expenses are deductible based on?

Let's take a closer look at the specific expenses on which a person can receive a property deduction. The corresponding compensation is calculated in the amount of 13% of:

• the amount of funds transferred to the seller of real estate under the purchase and sale agreement;
• expenses for the purchase of materials used for repairs in the purchased apartment;
• compensation for services related to construction and repair work in residential premises;
• costs associated with connecting the property to communications, if it is a residential building;
• amounts reflecting the amount of interest paid on the mortgage loan.

It is worth noting that expenses associated with repairs and finishing can be included in the deduction structure only if they were incurred as part of the purchase of a new building.

What can be the amount of property deduction?

Let's consider the amount in which a property deduction can be presented. According to the legislation of the Russian Federation, the maximum amount of expenses for the purchase of housing from which a deduction can be calculated is 2 million rubles. As for mortgage interest, the maximum amount that is taken into account when calculating compensation is 3 million rubles if a person first applied for a deduction in 2014, and has no restrictions if the housing for which he is applying for a deduction was purchased until 2014. Moreover, in the first case, 2 million rubles, which is the maximum amount of expenses for purchasing an apartment, can be calculated from any number of real estate properties. If a person purchased real estate before 2014, then only from one.

Thus, actual deduction payments may be:

• 260 thousand rubles based on the cost of purchasing housing;
• 360 thousand rubles for mortgage interest if a person purchased an apartment, the purchase costs of which are the basis for the deduction, in 2014 and later.

If the home was purchased before 2014, then the amount of deduction for mortgage interest (if a corresponding loan, of course, was issued) is not limited.

Documents for deduction

We will study what documents need to be prepared in order to receive a property deduction, as well as the procedure in which the corresponding compensation is issued. It is worth noting that the right to use the privilege in question arises for a person only after he becomes the actual owner of his home. That is, as soon as he receives a certificate of registration of ownership of real estate or signs an act of acceptance and transfer of the apartment - if he participated in its construction as a shareholder. Thus, the first document that a citizen will need to prepare is the one that certifies his ownership of real estate.

The next important source is the property deduction declaration. It is drawn up in form 3-NDFL. This document The citizen must fill it out independently - if necessary, contact the Federal Tax Service or a specialized company for advice.

Other sources that general case required for compensation:

• certificate 2-NDFL;
• application for property deduction in the prescribed form;
• passport;
• home purchase and sale agreement or contract with the developer;
• bank receipts confirming taxpayer expenses;
• an extract from the mortgage account, which records the amount of interest paid by the borrower for the loan.

A person will also need to open an account into which it will be convenient for him to receive a deduction, in any bank.

Samples of documents for deduction

The main difficulties characterizing the receipt of a property deduction are associated, as a rule, with the taxpayer filling out documents such as an application, form 3-NDFL. What are the nuances of working with them?

A sample compiled for each of the marked documents will help you visually familiarize yourself with them. Property deduction is a procedure that requires compliance with standards for filling out various sources. Samples of these documents - applications for compensation, as well as forms 3-NDFL - are available in our review.

Let us now study what methods there are to receive the payment in question. There are two of them:

• appeal to the Federal Tax Service based on the results of the past year - in person;
• appeal to the Federal Tax Service and the employer - within a year.

Ways to receive a deduction: through the Federal Tax Service

In the first case, the citizen will need the documents that we discussed above. The Federal Tax Service, having checked them for 3 months, accepts positive decision regarding the provision of a deduction to a person, or writes a justified refusal, which usually means the need to provide any amended documents according to the list or additional ones.

Receiving a deduction: contacting your employer

If a person decides to receive a property tax deduction when purchasing a home by contacting an employer, generally the same sources will be required, with the exception of form 3-NDFL, as well as certificate 2-NDFL. In this case, it is not necessary to cook them.

The second scheme for processing payments involves the interaction of a citizen with both the employer and the Federal Tax Service. First of all, a person must collect documents and submit them to tax service. It should be noted that the application form for the deduction in this case will be different - the Federal Tax Service must issue it upon application.

Having accepted the documents, the tax service will review them within 30 days, and if everything is in order with them, will issue the applicant a notification that certifies the citizen’s right to receive a deduction through the employer. This source will need to be taken to the accounting department.

Based on a notification from the Federal Tax Service, the employer company will be able not to calculate the 13% tax from the employee’s salary and thus pay it along with it. Personal income tax will not be withheld until the end of the year or until the deduction amount is exhausted. In order to continue to receive a deduction under this scheme, next year the employee will have to receive a new notification from the Federal Tax Service. The documents will need to be submitted to the tax office again.

Registration of deductions: nuances

Let's consider what nuances characterize the property tax deduction when buying an apartment.

First of all, it is worth paying attention to the fact that the compensation in question can be returned only within the limits of the amounts that are transferred by the citizen to the state in the form of personal income tax. If a person has not paid taxes, then he will not be able to apply for a deduction.

It is important that the tax rate in this case is 13%, that is, corresponds to that established for tax residents of the Russian Federation. If a person has been outside Russia for more than six months, he receives non-resident status and will not have the right to issue the payments in question until the moment when the period of his stay in the Russian Federation is longer than his residence abroad.

The next nuance characterizing the property deduction when purchasing an apartment is the timing of the start of payment of this compensation to the employee by the company to which he applied with a statement of desire to legally not pay wage taxes to the state. In accordance with the explanations of the Ministry of Finance of the Russian Federation, payments should begin from the month in which the person applied to the Federal Tax Service.

It may be noted that a citizen has the right to use both mechanisms for calculating deductions simultaneously. So, he can receive compensation through the employer, for example, from September to December, and next year - register it with the Federal Tax Service for the period from January to August.

The next nuance is filing a deduction when working for several companies. Until 2014, a person had the opportunity to receive compensation from only one employer. But since 2014, changes to the Tax Code of the Russian Federation have come into force. It has become possible to apply for a property deduction from any number of employers at the same time. True, in this case, the citizen must indicate in his application to the Federal Tax Service how he wants to distribute the deduction between different employers. The tax authorities, in turn, will have to issue the applicant several separate notices for each company.

Mutual offset of obligations of a citizen and the state

Tax deduction when buying a home can be offset against your bill personal income tax payment for the sale of housing. In this case, its amount, determined based on the value of the property, expenses, and in some cases based on mortgage interest, can be spent within 1 year. To carry out this procedure - mutual offset of deductions and taxes, you need to contact the Federal Tax Service. Department specialists will provide the necessary advice.

For what period can a deduction be issued?

A person can apply for compensation for apartment expenses for 3 years prior to applying to the Federal Tax Service if he is a working citizen, or for 4 years if he receives a pension. In this case, several declarations are submitted to the tax service - for each year.

It may be noted that the right to a property deduction does not have a statute of limitations. A person has the right to contact the Federal Tax Service or the employer for appropriate compensation at any time, even several years after the sale of the apartment for which he is going to receive payments guaranteed by law.

Summary

So, Russian tax code includes rules according to which citizens of the Russian Federation have the right to draw up deductions based on amounts spent on the purchase of housing, its renovation, or interest paid on mortgage loans. These compensations can be obtained in two ways - by contacting the employer or through direct interaction between the person and the Federal Tax Service.

The maximum amount on the basis of which a property deduction can be calculated depends on the year the citizen first applied to the tax service. If he first received compensation before 2014, then he will be able to receive a payment of up to 2 million rubles from one property, but if it is possible to calculate a deduction from an unlimited amount of mortgage interest.

If a person first applied to the Federal Tax Service in 2014 or later, then he has the right to receive compensation up to 2 million rubles spent on the purchase or repair of any number of real estate properties. However, as for the maximum amount of mortgage interest from which a deduction can be obtained, in this case it is 3 million rubles.

Compensation can be obtained from several employers. It is quite acceptable to combine this scheme for obtaining a deduction and the mechanism for registering it through the Federal Tax Service.

Taxpayers have the most questions regarding the application of property tax deductions, since significant amounts of money are involved here.

All property deductions according to the situations of their application can be divided into three groups:

1. we buy real estate;
2. we sell real estate that has been owned for less than three years;
3. We sell other property that has been owned for less than three years.

Let's take a closer look at the first situation - buying an apartment.

TO How to get a tax deduction when buying an apartment

Before we talk about tax deductions when buying an apartment, let’s clarify what a tax deduction is. Tax deduction according to Russian legislation, designed to reduce the tax base. For a citizen, the tax base is the income he receives, which can be reduced by the amount of the deduction. And the less the tax base, the less personal income tax you will pay.

Deductions are provided in different situations - treatment of a resident of the country or his relatives, obtaining education, professional deductions(for individual entrepreneurs or those who work under a civil contract).

To make it easier for a citizen to decide on such a large-scale purchase as purchasing their own home, the state has come up with a measure of assistance - a property deduction when purchasing real estate. Moreover, it applies not only to an apartment purchased for full price, but also for those purchased with a mortgage or installments. You will also receive a deduction for individual residential construction or the purchase of land for development.

Thus, if you officially work, pay personal income tax (more precisely, the employer withholds it from your salary and transfers it to the budget) and purchased an apartment, then you can return the income tax you paid.

But! Not so simple! You cannot buy an apartment for 10 million rubles and get back 13%, that is, 1 million 300 rubles. The maximum tax deduction when purchasing a home is 2 million rubles. That is, a citizen will receive no more than 260 thousand rubles in the form of a tax refund.

The next aspect that needs to be taken into account is the date of purchase of the apartment. A person retains the right to a deduction throughout his life, but the rules for calculating it, and, accordingly, the amount, depend on the date of purchase. Until 2014, the rules for obtaining deductions were different than those adopted today.

You bought an apartment on December 1, 2013, but decided to claim a deduction in 2016. You are allowed to use the deduction only once, even if the tax authorities returned only one thousand rubles to you. But if you had waited until 2014 and bought real estate even on January 1, 2014, you could have used the property deduction several times until you exhausted the amount of 2 million rubles.

In addition, since 2015, you have the right to receive a deduction not only from the tax office, but also from your employer. What does it mean? Your employer withholds 13% income tax from your salary. If you collect a package of documents and receive confirmation from the tax office, then personal income tax will not be withheld from you at work until you receive the due amount of deduction for housing.

That is, you have two options: either return the income tax paid over several years to the inspectorate, or your salary will increase slightly (since personal income tax is no longer transferred from it). Below we will tell you what documents you need to collect in each case.

Important! The deduction can only be received by. The characteristics of this status are given in Art. 207 Tax Code of the Russian Federation. The main condition for recognition individual Russian tax resident means his stay in Russia for at least 183 days for 12 consecutive months. Thus, the mere presence of Russian citizenship does not automatically make you a tax resident.

In what other situations can you not get a deduction? If you had no income, if you bought housing from a codependent person (relatives or guardians) or if your employer bought housing for you. You will not receive a tax deduction on housing purchased for you. government agencies, and if you spent on real estate maternal capital, then you have the right to receive a deduction from the purchase price minus capital funds.

You receive the right to a tax deduction when registering ownership of real estate (an exception is made for apartments that are purchased under a shared construction agreement - in this case, you can claim the deduction after drawing up an apartment acceptance certificate). The date of emergence of the ownership right is indicated in the Certificate for the apartment; it is given in hand later than the ownership right itself arose, but you need to focus specifically on the date of the certificate.

Important! In addition to the cost of the apartment itself, expenses for finishing can also be included in expenses, provided that the real estate purchase agreement states that the property was transferred to you without finishing. Consequently, repair costs cannot be taken into account for an apartment purchased on the secondary market.

What other features need to be taken into account when receiving a deduction for an apartment? There are nuances when buying a home together - in shared ownership with an indication of the shares. Since 2014, each co-owner of an apartment can claim a deduction for it, and determine the size of shares independently. That is, a husband and wife, having bought an apartment in 2015 for 2 million rubles, declare that each uses a deduction of 1 million.

In total, the total deduction for the apartment will be 2 million rubles, and each family member will have an unused deduction amount of 1 million rubles, which they save and can apply next time. Parents can receive a deduction for the child; he himself fully retains the right to the deduction and can subsequently exercise it when purchasing a home for himself.

N tax deduction when buying an apartment with a mortgage

Save money and buy an apartment without using borrowed money beyond the power of most citizens - they have to draw up a mortgage agreement. You can also get a tax deduction on the interest you pay on your mortgage. According to Art. 220 of the Tax Code of the Russian Federation, the maximum for such a deduction is now 3 million rubles, although until 2014 the limit was not set.

Important! If you have already used up your right to a tax deduction, then in subsequent years, when purchasing a home under a mortgage agreement, you can claim a tax deduction on the interest paid.

Thus, for an apartment worth 5 million rubles and interest paid under a mortgage agreement in the amount of 2 million rubles, you will receive a tax deduction equal to 4 million rubles: 2 million for the apartment (maximum) and another 2 million (there remains 1 million unused deduction, which "burns out") That is, the state will return you 520 thousand rubles. Agree, this is a lot of money and it makes sense to figure out what documents are needed to receive a tax deduction.

N tax deduction when purchasing an apartment by a pensioner

There are a number of nuances to obtaining a property deduction when purchasing a home. If a pensioner does not work, then he does not have income on which income tax is levied at a rate of 13%. This means that there are no amounts from which he can be reimbursed for the deduction. But the state allowed the balance of the property deduction to be transferred to the three previous years relative to the year of purchase of the apartment (paragraph 3, paragraph 3, article 210, paragraph 10, article 220 of the Tax Code of the Russian Federation).

As for working pensioners, until 2014 they were prohibited from transferring deductions to previous years. As of January 1, 2014, this restriction was lifted. The year the deduction balance is formed is the year the apartment was purchased. That is, having purchased housing in 2014, a pensioner has the right to return the deduction for 2011-2013.

Attention! A transfer for three years is possible if the pensioner applies for the deduction the following year after purchasing a home. The later the pensioner applies, the fewer the number of years to which the deduction can be transferred.

D Documents for tax deduction when purchasing an apartment

The list of information you must collect depends on the form in which you want to receive your cash- a large amount of “real” money in tax office or a salary increase (due to the fact that income taxes will no longer be collected).

So, how to get a deduction from the inspection:

1. fill out the declaration - for taxable period, in which you received an apartment under a shared construction agreement or you were given a “pink” Certificate;
2. obtain from your employer (if you work in several places, then from all employers) a 2-NFDL certificate for the corresponding year;
3. prepare copies of real estate ownership documents - the list is in paragraphs. 6 clause 3 art. 220 of the Tax Code of the Russian Federation, this is an agreement for the purchase of housing or an agreement for shared participation, a “pink” Certificate, documents confirming payment for the purchase of an apartment, payment of interest on a mortgage agreement, checks for materials for repairs and contract agreements with workers - if you have the right to a deduction with amounts spent on repairs. If housing was purchased in joint ownership with a spouse, then a copy of the marriage certificate and an agreement on the distribution of property deductions between the spouses;
4. provide all of the above documents to the Federal Tax Service at your place of residence. Be sure to have the originals with you, since the inspector is required to check them on site.

When can I expect to receive my deduction? The legislation provides a three-month period for desk audit documents and another month to return the tax itself. If the deduction for the purchased apartment is not exhausted immediately, then the balance can be transferred to the next year - in this case, it is enough to submit only a 3-NDFL declaration indicating the unused balance and a certificate of income.

Receiving a deduction from an employer looks like this: you collect a package of documents confirming your right to a deduction, and submit the documents to the accounting department. Now yours wages paid without withholding personal income tax. The deduction from the employer is provided from the beginning of the year in which you brought the documents - this is the official position of the Ministry of Finance according to letter No. SA-4-7/19206 dated November 3, 2015.

What documents do you need to provide to receive a deduction:

1. to receive a notice of the right to a property deduction - there is no single sample, tax officials on the spot will advise you on how best to write;
2. prepare copies of documents confirming the right to deduction (see above);
3. provide the inspection with an application plus copies of documents. The inspector will check your originals and within 30 days make a decision on issuing a notice of the right to a property deduction;
4. You give this notice to the employer. If you filled out a notice while employed in one place, then quit and began working in another organization, you need to take out a new notice.

R Calculation of tax deduction when buying an apartment

To understand the calculation procedure, we will give an example of how to calculate deductions in different situations.

Ivanov bought an apartment in 2015 for 1 million 750 thousand rubles. He has the right to a full deduction from the apartment and still has 250 thousand rubles of deduction left for his next home. Ivanov must return 227,500 rubles in income tax. Ivanov decided to get the deduction from his employer. Collected everything Required documents and provided them in September 2015.

During January-August, Ivanov earned 400 thousand rubles, withheld personal income tax amounted to 52 thousand rubles. For September-December, Ivanov received 160 thousand rubles; the company no longer withholds personal income tax in the amount of 20,800 rubles from him.

So, at the end of 2015, Ivanov reimbursed himself 20,800 rubles withheld in January-August Personal income tax Ministry of Finance recommends obtaining from the tax office. That is, next year Ivanov had an amount left in the amount of 227,500 - 20,800 - 52,000 = 154,700 rubles.

Now let’s look at the situation with pensioner Sidorova, who bought an apartment in 2016. Sidorova retired in 2010 and continued to work all these years. She decided to get the deduction from the tax office.

The cost of the apartment is 1 million 300 thousand rubles. Sidorova has the right to an income tax refund in the amount of 169 thousand rubles. For 2015, 2014, 2013, Sidorova earned 720 thousand rubles, respectively, the tax office will return 93,600 rubles to her. Sidorova will apply for the rest of the deduction in 2017.

The rules for obtaining a tax deduction contain many nuances, but understanding them is certainly beneficial for every citizen.