Buying a house with a plot of land involves significant expenditure of money, and returning at least part of it is the desire of every owner. The law allows you to get a tax refund when buying a house with land using a tax deduction.

How to get 13 percent from buying a house in 2019 will be discussed in the article.

Who has the right to return personal income tax?

The conditions under which you can return 13 percent are as follows:

• the buyer can only be a citizen of Russia, which means that he must reside in Russia for more than 183 days during the year;
• those wishing to make a tax refund in 2019 must have an official salary, from which personal income tax is withheld in the amount of 13%;
• the right to a tax deduction must not have been used previously.

Officially unemployed or unemployed citizens, as well as individual entrepreneurs who are under special tax regimes, will not be able to receive a deduction, just like persons who are not non-residents of the Russian Federation.

Officially unemployed citizens can also use a tax deduction if they contribute 13% of their income to the country's budget, received, for example, from rent, as well as other income.

Features of providing a deduction

In general, the procedure for refunding funds when purchasing a house with land is similar to that for purchasing an apartment. However, it has certain features that can be divided into three components.

1. Acquisition of only land for subsequent construction of a house. In this case, you can submit documentation for a personal income tax refund only after the construction of the house has been completed and a certificate confirming the owner’s rights to it has been received. That is, receiving a deduction only for land on which there is no house construction is impossible. In addition, the plot must be intended for individual housing construction, otherwise it will be impossible to claim a tax deduction.
2. Purchasing a house with land. For a plot on which a residential building is already located, the deduction can be obtained without hindrance. However, in this case, before contacting the Federal Tax Service and filing a deduction, you must register your rights to the house.
3. Registration of a plot with a house on credit. If the purchase of a house and land was made on credit, the overpayment can be reimbursed separately. The amount of deduction provided for interest does not depend on the principal and is not tied to it.

When can a deduction be denied?

There are several reasons why the Federal Tax Service may refuse to provide such a benefit:

• buying a house with a plot from your relatives or persons who are family members;
• there is no built house on the land plot or the rights to it are not registered in the prescribed manner;
• the land was allocated not for individual housing construction, but, for example, for a garden plot;
• land and housing construction were purchased with state money or the employer allocated money for the acquisition, or the acquisition was made with funds from maternity capital, that is, when the owner did not have direct expenses for the acquisition.

Deduction amount

Conventionally, the amount in which you can expect to receive a deduction can be divided into two types:

• basic - which is given for the purchase of real estate and land, in the amount of 2 million rubles;
• additional - at bank interest, if the land with the house was purchased on credit, in the amount of 3 million rubles.

Accordingly, you can count on a return of 13% of the above amounts.

The main deduction can be received several times for different properties, but there are a number of restrictions.

If a house with a plot was purchased on credit, then you can also get a tax refund on the interest paid on it. The amount of interest deduction is in no way tied to the principal. Thus, in general, the owner can count on claiming a deduction of 5 million rubles.

Restrictions on receiving interest deduction

The following restrictions apply:

• you can get 13 percent only on those interest charges that are actually paid, and not in full on the entire amount;
• the loan must be targeted, that is, it must be issued for the purchase of housing, and not for consumer use;
• You can apply for a loan refund only once and only for one object. It is not possible to receive the remainder as with the main deduction.

Required documents

Documents for applying for tax benefits:

• an application for a tax deduction, which is drawn up at the tax office;
• declaration 3-NDFL;
• documents confirming the purchase of a house and land, its construction or the amount of interest paid;
• documents confirming ownership of the specified property;
• if interest is returned, it is necessary to attach to the general package of documents a loan agreement, as well as a schedule according to which interest will be paid;
• personal income tax certificate 2, which reflects the amount of income received. You can obtain such a document from your employer;
• marriage documents, if available. The certificate must be presented if the deduction is shared with a spouse.

All documents must be provided in copies, but you must take the originals with you, since the inspector who accepts the documents may request them for verification.

In the original, you only need to provide a declaration, a certificate of income, and a certificate from the bank about the interest paid.

Receipt procedure

There are two ways to get your income tax back:

1. Through the tax office.
2. Through the employer.

Receiving a deduction from the Federal Tax Service

If the deduction will be received from the Federal Tax Service, then after the end of the calendar year, it is necessary to prepare the necessary documents and draw up an application, as well as personal income tax reporting. Then submit the documents to the tax authorities, and after three to four months the money will be transferred to the account indicated in the application.

If the deduction is denied, such a decision can be challenged by submitting a complaint to the Federal Tax Service. If disputes are not resolved, then in court.

Receipt from the employer

To do this, you need to submit an application to the Federal Tax Service to confirm the right to deduction and
collect all documents (a declaration and certificate 2-NDFL in this case will not be required). Then receive a decision from the Federal Tax Service, which is issued within a month, on granting a deduction or refusal.

The tax authorities must make the decision to the employer. After this, the salary will be paid in full without withholding personal income tax.

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The refund of a particular tax is also called a tax deduction. This is a kind of benefit for specific individuals or under specific circumstances, when the law allows for the return of part of the tax paid when purchasing property or repaying a certain obligation to the state.

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This assumption also includes the return of the amount paid as tax when purchasing a land plot. This type of deduction is regulated by legislation - the Tax Code of the Russian Federation.

Conditions

Purchasing land with your own personal funds, or borrowed from a bank at interest, entails exorbitant expenses. The cost of a plot of land today is sometimes the same in size as the purchase of housing on the land (dacha or country house).

Therefore, I really want to get back at least part of the amount that was spent when registering a plot of land under a purchase and sale agreement.

To do this, you need to declare a tax deduction, which in itself has a significant number of features associated with the purchase of land. Based on tax laws, not everyone has the right to receive a tax deduction.

It is worth noting the most basic conditions under which such an operation is carried out:

• the amount of the total deduction (refund) for property taxation cannot reach more than 2 million rubles;
• such a benefit can be provided exclusively to those citizens who purchased land for housing construction, and did not just buy it on its own;
• it is permissible to purchase land with an existing house on it intended for demolition;
• To obtain approval for a tax refund application, you will need to provide documentary evidence that a house will be built on this site;
• it is possible to reimburse the overpayment on the mortgage loan, thanks to which the borrower purchased the plot;
• The following persons can count on receiving a tax refund:
  • a person who bought land without a house on it must be a citizen of the Russian Federation;
  • a person with Russian citizenship must live in the country for at least 183 days during the year;
  • the buyer of the plot must be officially employed somewhere;
  • For a person who has purchased a plot of land, his employer must regularly transfer taxes on income in the amount of 13% of wages.
• all persons who receive income, but do not pay tax in the amount of 13% of earnings, are not entitled to a refund of the tax amount previously paid when purchasing land.

Construction of your own housing is also called individual housing construction or, in short, individual housing construction.

This is precisely the status and purpose of acquiring the land so that it can be used as a tax deduction. Under other circumstances, such an acquisition will not be regarded as preferential.

This is if you wanted, for example, to buy land for farming or gardening or for the construction of a brick production workshop. Then a tax deduction under such circumstances will not be provided for by law.

The evidence base that the land will be used for individual construction of a house is project papers or a targeted loan for the purchase of building materials for the construction of one’s home.

If you intend to get your mortgage overpayment back, it must be processed separately. This is due to the fact that the tax deduction is in no way related to overpayments at loan rates.

The tax service must be sure that the person in whose name the land was registered is a bona fide taxpayer.

In addition to the basic conditions, you should also pay attention to additional nuances that may affect the refusal to receive refunds after registering a land plot in your name.

Such secondary negative reasons for refusing to issue a tax refund may include the following situations:

• purchasing a plot of land from your loved one, family member, relative;
• lack of documents confirming the purpose of purchasing the plot - the future construction of a house;
• lack of documents for an already built house or lack of rights to own a house that was built after the acquisition of the plot on which it stands;
• any other purpose of the land plot other than individual housing construction;
• purchasing a plot not with one’s own money, but with funds from the state or the employer.

To summarize, we can safely say that it is possible to obtain a tax deduction when purchasing a plot of land with the aim of building a house on it.

The buyer must be a Russian citizen, be officially employed, and be a taxpayer. In addition, the applicant must have lived in the Russian Federation for the last 183 days.

How to register

Applications should be submitted directly to the nearest territorial tax office. Moreover, it is allowed to submit an application for each piece of real estate - a plot of land, if it was purchased for personal use with one’s own funds for the construction of a dwelling, for example, in the amount of two or more.

But you can always submit such an application once for one object. When filling out the application form, as well as the declaration form, a tax officer can always help and give the necessary advice.

The procedure for registration with the tax office is as follows:

1. After the calendar year in which the purchase was made ends, an application is made to receive a tax deduction for the purchase of land without a house.
2. Submitting a package of documentation to a tax inspector.
3. Drawing up a 3-NDFL declaration.
4. Receiving data from tax authorities on income tax reports.
5. Obtaining approval of the application.
6. Receiving deduction amounts after 4 months have passed.

If the tax authorities refuse, which seems unfounded to the applicant, this move can be challenged in court. Only first the pre-trial order must be observed.

This means that you should first file a complaint with the head of the state tax office.

And only after the case is not settled and your complaint is not satisfied, then you can file a lawsuit against the tax service. A copy or original of the pre-trial complaint must be attached to the claim. The judicial institution is the highest authority.

The procedure for processing a tax refund through an employer is carried out using the following algorithm:

• independently draw up an application expressing a request to receive from the tax office a tax deduction due for payment by law;
• attach all necessary documents to the application, including originals;
• within a month you can receive either confirmation of the application or a refusal to fulfill it by email to the person who submitted the application;
• after approval has been received from the tax office in the form of a letter, it should be taken to the employer;
• after the expiration of 4 months, the tax office will not withhold 13 percent income tax (NDFL) from you for a certain period of time.

If you try to receive refunds through your employer, who regularly transferred all amounts for personal income tax, an application for the tax service is drawn up in any form, indicating the purchase amount, the percentage of the amounts to be refunded, as well as details.

Required documents

The tax inspector may request not only copies of documents, but also originals.

Therefore, when you collect a package of papers, you should attach the original to each copy:

1. Write an application to the tax authority requesting a tax deduction and indicating the details of the bank account where the money should be transferred.
2. Land purchase and sale agreement (copy).
3. Other papers that could confirm ownership of the purchased plot.
4. All documents that could confirm the purpose of purchasing land - individual housing construction:
   • private house construction project;
   • agreement with contractors who will build a residential building;
   • an agreement with the bank to receive credit funds for targeted needs - the purchase of building materials for building a house.
5. Copies of papers confirming taxes paid when registering the purchase of land without a house.
6. You will also need to first fill out a declaration in Form No. 3-NDFL, which indicates the following monetary expenses for certain types of installation work and the cost of materials:
   • construction works;
   • finishing work on interior and exterior decoration;
   • materials for construction and finishing;
   • preparation and development of project papers;
   • connection and installation of utilities - water supply, gas pipeline, ventilation, electricity or sewerage.
7. Confirmation from an individual of his ability to work, status as a taxpayer and citizen of the Russian Federation:
   • civil passport of a Russian citizen (with a copy of all completed pages);
   • Marriage certificate;
   • a copy confirming official employment;
   • copy of SNILS;
   • copy of TIN;
   • certificate from the workplace in the form - it must contain information about the citizen’s income for the last 12 months or for the entire one-year period during which the land was purchased.
8. If the tax refund application is submitted after the construction of a house on the land, then it is sufficient to submit all documents for an existing house that was built after the purchase of the land.
9. In case of acquiring a land plot as joint ownership, you must also present documents for the remaining participants in the right to own the land.

Payment documents that could confirm the payment of taxes should be receipts, invoices or checks.

In addition to confirming the payment of the tax, you should also confirm payment for the purchase of land, as well as payments for the purchase of building materials for the construction of your own residential building.

You should also pay attention to the fact that not all expenses may be considered by the tax service as those that should be included in the refund amount.

So, for the construction of outbuildings or fencing around the house, you need your own materials, on which money is spent. These exact sums of money will not be taken into account, but only those that were spent directly on the construction of the house.

Deadlines

Before you apply for a tax deduction after purchasing a piece of land, you need to remember that money from the state budget is always returned more slowly than from a bank, for example.

The period that in practice must be waited to receive the amount into your account is usually no more than 4 months.

The payment procedure is usually as follows:

• from the moment of filing the application, the documents will be reviewed by tax authorities for about a month;
• then within a few days a letter with a response will be sent to the post office;
• upon receipt of consent to pay you a refundable tax, you still need to wait 2-3 months until the tax inspectors check all documents and payments;
• The 3rd month may be busy if tax officials conduct desk audits, so a queue may form;
• It takes another month for the money to be transferred to the recipient’s account.

It turns out that in the absence of additional workload for tax officials, the time frame is measured in 4 months. But if tax officials additionally conduct other checks, then you will have to keep in mind one more additional month.

But if someone who wants to return part of the amount submits an application through his employer, then the time frame is significantly reduced. However, you do not need to wait until the end of the calendar year to submit your application.

Reimbursement of personal income tax when purchasing land and a house

To receive earnings without a legal deduction of 13 percent income tax, you can carry out the entire procedure for registering a tax deduction directly through the employer. All documents are simply submitted not to the tax office itself, but to the employer’s accounting department.

After the application is approved and the documents are accepted, the refund amount will be simply broken down by month. During a certain period, the employee simply will not have income taxes deducted. At the same time, he will receive earnings from the employer in full.

Thus, the employer is not obligated to pay income taxes for the employee for a certain period of time.

The amount of interest on personal income tax subject to refund cannot exceed 260,000 rubles. In order to understand how the personal income tax compensation scheme works after acquiring land without a house, you can consider the following examples:

In addition to these amounts, refundable amounts of taxes that were paid by the buyer of the land, which was registered as a mortgage, may also be included.

The cost for such real estate was paid in bank money with interest, which also included personal income tax.

Then the client repaid the bank loan for the purchase of land. Based on the application, this 13% can also be returned. For example, on a mortgage, a citizen paid the bank the amount of only interest rates in the amount of 2.5 million rubles for the land.

The calculation of the tax refund will be as follows: 2,500,000: 100 x 13 (%) = 325,000 rubles to be refunded to the person who submitted a tax refund application to the tax service.

Those who bought a plot of land without having a house on it have every right to receive a tax deduction back. To do this, you just need to know where, when and what documents to submit.

An independent application to the tax office must be made no earlier than the calendar year during which the purchase was made has passed. Also, not all citizens are eligible to receive a tax deduction.

Tax legislation provides citizens with the right to property deductions not only when purchasing apartments. You can also use it in case of purchasing land for the construction of a private house or with a residential building already built on the territory.

Conditions

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According to the requirements established by law, the territory must be:

• registered in the name of the applicant;
• intended for .

In Art. 220 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia No. 03-04-05/32314 and No. 03-04-05/5-383 of 2013 provide lists of property for which deductions are provided.

This includes:

• land plots intended for building your own home;
• land under purchased residential buildings;
• shares of such objects.

Tax deduction when purchasing land

A citizen who has purchased a plot of land can reimburse his expenses up to 260 thousand rubles. This amount is 13% of 2 million rubles.

Since 2014, the property deduction can be used for several objects until its limit is completely exhausted.

For example, Varvarova G.F. I bought a room worth 500,000 rubles in 2015 and received a deduction for it in the amount of 65,000 rubles (500,000 * 13%). In 2016, a woman purchased a boarding house for 850,000 rubles and, once again taking advantage of the property deduction, returned 110,500 rubles (850,000 * 13%).

In 2020, she bought a plot with a house for 5 million rubles. Since her limit on property deduction has not yet been exhausted (84,500 rubles remain (260,000 – 65,000 – 110,500)), she has the right to reimburse expenses for the last purchase in the amount of the balance.

Land is purchased by citizens for two purposes:

• for building a house;
• to own a plot of land with a built residential building.

To recover costs, it is allowed to purchase an allotment only using one’s own or mortgage funds. A tax deduction for the purchase of a land plot cannot be used when participating in the payment of state assistance (maternal capital, housing certificate, etc.) or under a special employer program (for example, relocation after long service).

The part of the purchase paid for with own or credit funds is accepted for deduction. It can reimburse 13% of expenses.

With home

The key condition for receiving a deduction is not the purpose of the land, but the presence of a private house on the purchased territory. The possibility of reimbursement of costs for the plot directly depends on the availability of the right to deduction for the residential building located on the plot.

When buying a house, you should carefully check whether the seller has ownership rights to the plot. It happens that the owner of the cottage does not have documents for the land or the area is leased from the municipality.

Ownership of the plot and the house on it are registered separately. However, in the purchase and sale agreement, two objects are usually indicated at once.

For individual housing construction

Receive a tax deduction for a land plot only if there is documentary evidence of its purpose for individual housing construction. These may be design documents and acts indicating the purchase of materials for.

The amount of costs for the purchase of a plot and a residential building being built on it may include costs for:

• project and estimate;
• construction, finishing materials;
• an object on the site that is at the first stage of construction;
• construction and finishing works;
• organization of engineering communications.

For pensioners

A non-working, retired citizen can reimburse the costs of purchasing land for individual housing construction or a private house on the site within the previous three-year period of receiving income, taxed at a rate of 13%.

In 2013, the Russian Ministry of Finance issued a letter No. 03-04-05/46825, which clarified the granting of the right to working pensioners from 2014 to use three years of income to receive property deductions.

For example, Kuralkov P.I. I bought a plot of land with a house in 2015. In January 2020, the man retired. He has the right to take advantage of the property deduction for the years 2015-2017, when he was still working and personal income tax was deducted for him.

How to get a?

According to Art. 220 of the Tax Code of the Russian Federation, a citizen who has purchased a plot of land for the construction of a residential building and paid personal income tax to the budget has the right to compensate for the costs incurred in the amount of up to 2 million rubles through the use of a deduction. The existence of such a right must be documented.

A complete list of documentation required to obtain a deduction is established by the Tax Code of the Russian Federation. It includes, first of all, certificates of ownership of a land plot, house (or their shares) or extracts from the Unified State Register of State Registers.

The tax service is responsible for the return of personal income tax from the budget. To apply for deductions, citizens contact its regional offices - serving specific inspection areas. Each taxpayer provides documents at the place of his permanent residence.

You can also reimburse the costs of purchasing land at your place of work. The essence of this option is to stop the employer deducting personal income tax from the salary. The basis for the implementation of this mechanism is the notification of the Federal Tax Service that the employee has the right to a deduction. Therefore, contacting the tax authority is mandatory in any case.

Documentation

To take advantage of the property deduction for a land plot, you first need to prepare certain:

• passport or other taxpayer identification card;
• , completed for the corresponding year;
• application for a refund of money upon the purchase of land;
• confirmation of ownership of the plot and house (certificates or extracts from the Unified State Register);
• a certificate of income tax paid to the budget and earnings received during the tax period (in Form 2-NDFL);
• agreement on the purchase of a plot of land, a house and financial documentation of expenses incurred (checks, bills, receipts, receipts, etc.);
• documentation on registration of family relationships, birth of children.

Depending on the situation, the tax inspector may request additional information. To apply for a deduction at work, you must submit the same set of documents to the Federal Tax Service without a declaration.

If the applicant has income subject to personal income tax in several places, you can take notifications for all employers or 2-personal income tax certificates from all enterprises. This way, you will be able to reimburse the costs of purchasing the land faster.

Terms and methods of refund

Tax legislation provides the right to choose the method of reimbursement of expenses for the purchase of land:

• immediately a significant amount for a year (or 2-3 years);
• gradually in small parts.

The first option involves returning the money through the Federal Tax Service at the end of the year in which the costs were incurred. Funds are transferred to the taxpayer’s account for the entire tax period - a calendar year, for example, for 2020 or 2015-2017. Refunds are made within 4 months from the date of submission of the declaration.

Registration of the tax deduction due when purchasing a land plot occurs by contacting the tax service at the place of residence. You can receive payment either in one amount through the tax office, or monthly, by reducing the amount of transferred income tax.

Information about the consideration of applications is publicly available. Having chosen the delivery method and prepared the required package, you should not put everything off for a long period of time. Otherwise, you may miss the deadline for your income tax refund.

Conditions of receipt

The acquisition of a land plot, like other real estate, can be compensated by reimbursement of 13% of the income received (income tax). You can apply for a deduction immediately after purchase, through your employer, or after the current calendar year, in one amount, through the tax office. Tax authority employees provide assistance in preparing documents.

Having decided to apply for a tax deduction issued for land, it is worth complying with the conditions provided for by law. These include:

• The maximum purchase amount from which the deduction is calculated. It is equal to 2,000,000 rubles. without using a loan and 3,000,000 rubles. with him;
• You can get back only 13% of the cost of the land plot, and not the entire amount spent;
• The status of the land must be for individual housing construction (IHC);
• Refunds are not possible for a land plot without a residential building on it.

The house may be dilapidated, subject to demolition, or unfinished. The main thing is the availability of documents confirming the presence of a legally registered home on the land plot.

The above is reflected in the letter of the Ministry of Finance of the Russian Federation dated October 31, 2013 No. 03-04-05/46423. Construction on a plot of land in the form of a garage or industrial building will not provide an opportunity to receive a deduction. A residential building must be present. Proof of work on the construction of a house on a plot of land will be a building permit, a construction agreement with the contractor, and an issued targeted loan. In this case, the funds spent on the construction of the house will not be included in the category subject to return for the purchase of land.

Purchase of land worth over RUB 2,000,000. will make it possible to receive a deduction of 13% only from the amount of 2,000,000 rubles. The calculation looks like this:

2,000,000 rub. x 13% = 260,000 rub.

If the land costs less, then the return is made from the amount specified in the purchase and sale agreement. For example:

800,000 rub. x 13% = 104,000 rub.

A number of conditions are imposed on the applicant’s personality. It will be necessary to have:

• Citizenship of the Russian Federation;
• Resident status (stay in the country for more than 6 months in a row);
• Remittance of income tax in the amount of 13% for the period in respect of which the refund request was submitted. If the tax was not paid, there is nothing to return.

Failure to comply with the requirements for the applicant’s identity leads to a refusal to grant the right to a refund. There are a number of other reasons that may serve as grounds for refusal. These include:

• Purchasing land from a close relative;
• Absence of a residential building or certificates confirming construction plans on the land plot;
• The purpose of the land is different from individual housing construction;
• Purchase using government certificates, that is, without the use of personal funds.

How is the deduction processed?

The deduction should be submitted through the tax authorities by contacting the branch located near your place of residence.

There is an opportunity to choose one of the ways to receive a tax deduction:

1. through the employer;
2. through the tax office.

The employer does not return taxes paid for the past period. This option involves not charging income tax on current earnings at the place of work until the required amount is fully repaid.

Applicant steps:

1. Submitting an application to the Federal Tax Service with a request to issue a notice to the employer guaranteeing the right to a refund of income tax in connection with the costs incurred as a result of the purchase of a land plot.
2. Expecting a response within a month.
3. Receive notification.
4. Transfer it to the employer.

If a plot of land with a house was purchased in 2017, then in 2018 it becomes possible to submit an application for reimbursement of previously paid tax amounts through the tax office. To do this you need:

1. Complete a declaration using forms 2-NDFL and 3-NDFL.
2. Collect the required package of documents.
3. Contact the tax office with an application for an income tax refund.
4. Wait for the desk check to complete.
5. After its completion, within 1 month, funds are transferred to the applicant’s account.

If the application submitted to the Federal Tax Service does not indicate an account for transferring funds, it is necessary to submit information about this account after the completion of the desk audit.

In 2017, it became possible to apply for a tax deduction, which reduces land tax from the cadastral value of 600 sq.m. per one plot of land. It applies to citizens who have benefits. To complete it, you must submit documents to the Federal Tax Service or through your personal account on the tax service website.

List of documents for registration of deductions

When visiting the inspection to submit an application, you will have to attach copies of supporting certificates.

It is important not to forget to take the originals with you. The applicant will need papers from several groups.

The first includes those that talk about a person’s personality and his tax calculations. These include a general passport, a certificate of change of surname (if it was changed after purchase), INN, SNILS, work information confirmed by a 2-NDFL certificate.

The second group includes certificates confirming the fact of the transaction:

• Contract of sale;
• Documents confirming the status of the land - individual housing construction, that is, a certificate of ownership of a house located on the site, a building permit, for example, an agreement with a contractor;
• Documents related to the payment of interest on the loan, in the case of a deduction for the loan;
• If additional expenses for building a house and installing main structures are included in the declaration, provide documents confirming the expenses.

In addition to the specified documents, a 3-NDFL declaration and an application for a deduction are submitted. It includes a requirement to transfer money to the applicant’s bank account.

Limitation periods

The deduction must be completed before three years have passed from the date of the transaction. There is one nuance regarding land that is important to consider.

If a plot of land was purchased without a house, and it was built 5 years later and then properly registered, then the calculation of the period for applying to receive a deduction for land is resumed from the moment the house is registered. Thus, appeal is possible even after the expiration of the three-year period.

You must contact the Federal Tax Service for a refund of the paid tax the next year after the transaction is completed. To stop paying income tax in the current period by the employer - immediately from the moment the right arises.

The period for consideration of a submitted application by tax authorities is quite long. 3 months is the duration of the desk audit. After its completion, 1 month is allotted for the transfer of funds to the applicant’s account.

A tax deduction when purchasing a land plot is issued on the basis Article 220 of the Tax Code. You can use the benefit in whole or in part after approval from the tax service. There are a number of conditions and restrictions on refunds.

Who can claim a tax deduction

An income tax refund when purchasing a plot of land is possible for citizens who had a permanent place of work in the year for which they want to receive a deduction, regularly received wages and deducted 13% tax from it. Entrepreneurs and other individuals operating on preferential tax terms are not paid. The unemployed, pensioners and women on maternity leave before going back to work will also not be able to count on it.

Another condition is staying in our country for more than 183 days in a given year. Russian citizens living abroad will not receive permission to return funds.

Conditions for receiving a tax deduction for a land plot

A tax refund when purchasing a land plot is possible only if one of the conditions is met:

• The land was purchased along with a residential building.
• The owner built and decorated the house later.

The site must have a building suitable for habitation, registered after 2010. According to letters from the Ministry of Finance and the Tax Service, it does not matter at what time the house or plot was purchased and the agreement was signed between the owner and the buyer. Only the date of entry into ownership matters.

The plots differ in their purpose: some are intended for housing construction, others for individual gardening. This status is not so important when applying for a deduction; what matters is the fact of the presence of a residential building. A barn, garage or even a country house will not work - only a house that is officially recognized as suitable for habitation.

IMPORTANT! The owner must bear the costs of purchasing the property himself. If the funds were allocated by the employer, then no deduction is due. The benefit will also be denied if the property was purchased from close relatives: this is classified as a transaction between related parties.

Deadlines for receiving the deduction

The timing depends on what type of preference the applicant chooses. If the deduction is issued through the Tax Service, then the documents are submitted at the end of the year, and it takes 3-4 months to check and make a decision. After approval, the funds are transferred to the current account.

When you receive your tax through your employer, you don’t have to wait. The benefit will begin to apply immediately after the property is registered and approved by the tax service. It takes a month to verify the information, after which no income tax will be deducted from the employee until the full amount established by the decision of the Federal Tax Service is reimbursed.

Deduction amount

The tax deduction for the purchase of land is determined by the same rules as for the purchase of housing. This means that you can get 13% only from two million rubles, no matter how much the plot costs. For example, if a citizen purchased land for one and a half million rubles and a house for two million, he spent a total of 3.5 million. You can get a percentage only from two million, i.e. The benefit amount will be a maximum of 260 thousand rubles.

The total cost may include:

• acquisition of land;
• costs of building a house, including drawing up estimates and designs;
• gas, electricity, water supply and sewerage wiring;
• interior decoration;
• registration of ownership (except for the services of a real estate agency);
• loan interest.

If we are talking about reimbursement of interest on a loan, the maximum amount is 3 million rubles. The loan must have a specific purpose, most often it is a mortgage. Interest is returned only after it has been paid in full by the borrower. If a loan is taken out for construction, the personal income tax will be returned after all work is completed and ownership rights are registered.

If a house with a plot was bought entirely with borrowed funds, then the amount with which you can receive a preference will be a maximum of 5 million rubles.

1. Ivanov V.P. bought a house with a plot for 2 million rubles, and for the year he transferred 285 thousand rubles from his salary to the tax office. This means that this year he will receive the full deduction amount of 260 thousand rubles.
2. Sidorov N.D. bought land and built a house on it, in total he spent 5 million rubles. At the same time, his tax deductions for the year amounted to 190 thousand rubles, which means that this amount will be transferred to him this year. And he will receive the remaining 70 thousand next year (260,000-190,000 = 70,000), but only on the condition that he works and pays income tax.
3. Sidorov G.I. bought a cottage with land on a mortgage for 6 million rubles. The amount of his contributions to the tax office amounted to 450 thousand rubles. This means that he can return 260 thousand rubles on the principal debt. In terms of interest - 58.5 thousand (450000*13%=58500). Total 318 thousand 500 rubles. As the loan is repaid, he will receive the remaining overpayment of interest.

IMPORTANT! If the land and house were registered after 2014, then you can use the benefit as many times as you like within the limits of the previously specified amounts. If there are several people who own the property, the deduction is divided equally between them.

List of required documents

If you choose the method of personal income tax reimbursement in the form of a one-time payment through the Federal Tax Service, you will need:

• applicant's passport;
• birth and marriage certificates, if the property is divided between children and spouses;
• application for deduction;
• contract of sale;
• an extract from the Unified State Register confirming the right of ownership;
• checks, receipts, contracts, etc., which confirm expenses;
• certificate from work in form 2-NDFL;
• agreement with the bank and payment schedule if the purchase was made on credit;
• an extract with the details of the current account where the money will be transferred.

If the conditions are met, then in a maximum of four months the funds will be credited to the account.

When receiving benefits through an employer, filling out a declaration and issuing certificates is not necessary. An application is submitted at the place of work, then a standard package of documents is provided to the Federal Tax Service. After the audit, the tax office will issue a notification to the employer, on the basis of which it will begin to transfer the employee’s salary without deducting personal income tax.

IMPORTANT! To count on this measure of support from the state, you must contact the Federal Tax Service within three years after registering the property. After this period, a refund is no longer possible.

How to apply for a tax deduction

When applying for a tax deduction when purchasing a plot, you must fill out the application correctly. This can be done manually or using . You will have to follow the filling rules:

1. In the upper right corner of the sheet - details of the addressee (Federal Tax Service or employer company), full name and address of the applicant, telephone number for contact.
2. The word “statement” is written in the center.
3. The text of the letter describes the request for a deduction, provides the amount of funds spent, the method of receiving the money, and bank account details.
4. The attached documents are listed.
5. Date and signature are added.

The application form can be downloaded.