Getting a tax deduction for the construction of an apartment. Tax deduction for the renovation of an apartment in a new building Tax deduction for a new building

The acquisition of a new apartment is a very costly item of expenditure for most Russians. To support those who invest in housing, the state gives them the right to return part of the money spent on the purchase in the form of a tax deduction. How to use the right to deduction with the maximum benefit, tells CEO"Metrium Group" Natalia Kruglova:

Let's start our conversation with, and who is entitled to a tax deduction?
Tax code RF allows citizens, with wages of which personal income tax is withheld, to return part of the funds transferred earlier to the state in the form of this tax. Thus, someone who receives illegal income that is not taxed loses the right to a deduction. By the way, if the apartment is registered for a child, the parent or guardian may apply for a refund instead of him. Non-working pensioners apply for a tax credit on income for the previous three years if they were on wages at the time.
When does the right to deduction arise when buying a new building?
The first question that interests buyers of housing under construction is when you can apply for a deduction. Unlike the practice of the secondary market, where you can apply for a tax refund immediately after the registration of the transaction, in the case of a new building, you will have to wait for the completion of construction. Only after putting the house into operation and signing the act of acceptance and transfer of the apartment, it is possible to collect documents for applying for a deduction even before registering the property as a property.
What costs can be taken into account? Are there spending limits?
The state is ready to reimburse the costs not only for paying for the purchased housing, but also for the interest on the loan received for its purchase. It is important here that this particular purpose of financing is indicated in the agreement with the bank. The amount of the deduction is calculated based on the value of the object, limited to 2 million rubles. That is, whatever the price of the apartment, to calculate the deduction per person, the tax authorities will take 2 million rubles as a base. If the apartment was bought on credit, the maximum base for calculating the percentage deduction (that is, the amount of overpayment on the loan) will be 3 million rubles.

An important innovation of the tax authorities was the permission to apply multiple times with a deduction for the purchase of housing until the limit of 2 million rubles is exhausted. Until 2014, only one property could be returned, even if it cost less than the specified amount. However, the mortgage interest deduction is still only available for one apartment over the lifetime of the taxpayer. When a home is bought by spouses, both of them can count on the return of funds spent on the purchase and loan. Thus, the amount received from the state can double.

If amount of personal income tax, paid to the budget for the last year, was less than the deduction due, the state makes it possible to transfer its balance to the next year. To do this, you will need to again provide the IFTS with all the necessary documents.

Can you give some examples of tax deduction calculations.
Undoubtedly. I will give several different examples so that the nature of the deduction will be more understandable to people.

An unmarried man (or woman) bought an apartment for 8 million rubles (the average budget for buying a new building in Moscow) without using a loan. Let's say the buyer's income is 150,000 rubles per month (the salary level of a Moscow top middle manager). Personal income tax is withheld from this amount in the amount of 13% or 19,500 rubles, which will amount to 234,000 rubles per year. The maximum tax base for calculating the deduction when purchasing an apartment is 2 million rubles. This means that the buyer has the right to receive 13% of the 2 million from the state, i.e. 260,000 rubles. However, over the past year, the taxpayer transferred to personal income tax budget only in the amount of 234,000 rubles. Therefore, only this amount will be returned to him, and the balance of 26,000 rubles will be transferred to the next year.
The couple bought a house worth 8 million rubles without using a loan. Suppose everyone receives a salary of 150,000 rubles a month, transferring to the state budget 234,000 rubles of income tax annually. Husband and wife apply for the distribution of the property deduction in equal shares, 2 million rubles each. Taking into account the current restriction, spouses are entitled to 13% of 2 million rubles, i.е. 260,000 rubles per person. This year the state will return them full amount taxes paid: 234,000 rubles per spouse. Another 26,000 rubles are waiting for each of them next year.
A man (or woman) buys an apartment for 8 million rubles on a loan of 4 million rubles at a rate of 10% for 10 years. The buyer's salary is 150,000 rubles per month, the amount of personal income tax is 234,000 rubles per year. The monthly mortgage payment will amount to 52,860 rubles, the total overpayment of interest for the entire term of financing - 2,343,236 rubles. Thus, the buyer has the right to receive a deduction in the amount of 260,000 rubles for the purchase of housing and 304,620 rubles (13% of 2.34 million rubles) for interest transferred to the bank. Of course, in the first year, the IFTS will return only 234,000 rubles, which corresponds to the personal income tax paid. The rest of the amount (26,000 + 304,620 rubles) will be carried over to the next tax periods.
The family buys real estate for 8 million rubles on credit on the same terms as in the previous example. The salary of each spouse is 150,000 rubles, the amount of the transferred tax is 234,000 rubles per person per year. In addition to 13% of the 2 million due to each for the purchase of an apartment, the husband and wife are entitled to a deduction from the amount of interest paid on the loan (2,343,236 rubles). Its size will be 304,620 rubles. They can share it and get 152,310 rubles each. But it is much more profitable to declare your right to a percentage deduction only to one of the spouses. Payments from the state will stretch over a longer period, but in the end he alone will receive all 304,620 rubles. And his partner will "save" the right to a percentage deduction for future loan agreements.
The family purchased a residential building worth 14 million rubles with a mortgage of 7 million rubles for 15 years at 10% per annum. The salary of each spouse is 150,000 rubles. For the purchase of real estate, each is due 260,000 rubles. In addition, under the mortgage agreement, the spouses must pay 6,540,000 rubles to the bank as interest. It makes sense to distribute these costs for two (3,270,000 rubles each) and apply for a percentage deduction for each. In the future, the husband and wife will also receive mortgage reimbursement in the amount of 13% of the limit of 3 million rubles, i.e. for 390,000 rubles.

Tell me, does it matter which of the spouses the apartment is issued to?
The Family Code recognizes any property acquired in a legal marriage as joint, so it does not matter who will be listed as the owner (or both spouses). It also does not matter on whose behalf the payment for housing was made. Even if all the papers are in the name of the husband, the wife does not lose the right to a tax refund.

The situation is the same with the mortgage deduction: usually in loan agreement one of the spouses acts as a borrower, and the other as a co-borrower. As a result, the couple can receive a refund on the interest paid “for two”. If one of the spouses has already used their right to the deduction or simply does not have income (for example, the wife is on parental leave), the couple can apply for a redistribution of the deduction in favor of the second partner. However, receiving money for yourself and your spouse at the same time (i.e. 13% of 4 million rubles by one person) is impossible.

And if the family uses maternity capital to buy housing. Does this affect the receipt?
Over the 10 years of the maternal family capital(MSK) 4.2 million families spent his money on improving their living conditions. In this case, the Tax Code does not prohibit applying for a deduction, however, only the amount of the family's actual expenses for the purchase of real estate is used to calculate it. For example, if an apartment cost 2 million rubles, of which 450,000 rubles were paid with the help of MSK funds, then compensation from the state can only be received for 1.55 million rubles actually transferred to the seller.
Natalia, tell me, how to properly file a tax deduction?
You can get it in two ways: the entire amount immediately through tax office(IFTS) or monthly through the employer. Consider the mechanism and features of each path.

If the deduction is transferred by the IFTS

This option allows you to immediately get your hands on a lot of money, which may be enough to repair an apartment or buy new furniture. But in order to apply for the deduction, you will have to wait for the end of the year in which the housing was purchased (or the act of acceptance and transfer of the new building was signed). First, the owner must collect a package of documents for submitting an application to the inspection:

declaration in the form 3-NDFL, the form of which is posted on the website of the Federal Tax Service;
certificate of income 2-NDFL, which is issued by the employer;
documents confirming the purchase of an apartment: a contract of sale or equity participation in construction, an act of acceptance and transfer of housing (for a new building) or a certificate of ownership (for a secondary market object);
bank statements confirming the transfer of funds from the buyer's account to the seller's account, as well as a receipt from the latter on receipt of money under the agreement;
a loan agreement, a certificate of the balance of the debt and interest paid, if the housing was bought with a mortgage;
for spouses - a marriage certificate and a statement on the distribution of the amount of the deduction between them.

The applicant submits these papers to the tax office in person or through the Internet service on the IFTS website. You can also send documents by registered mail or issue a notarized power of attorney for another person (for example, your spouse). But since the IFTS employees usually immediately look through the entire contents of the package, it is better to visit the inspection on your own to find out from the inspector about any shortcomings in the documents. Within four months, the IFTS must transfer money to the account indicated in the application. In Moscow, it takes an average of 1.5-2 months.

If the deduction is provided by the employer

Immediately after obtaining the right to a deduction, you can, without waiting for the end of the year, contact your employer with a request not to withhold personal income tax from your salary. But first you need to get a notification from the IFTS about the right to a tax refund. To do this, you need to provide the tax authorities with only the above documents for the apartment and loan, without a certificate and income declaration, plus the application itself for the deduction in free form. Within 30 days, the inspection examines the submitted papers and, if the decision is positive, issues the desired notification. The owner of the apartment takes the document to the employer. Starting next month, the owner of the apartment will receive his full payment. If the entire amount of the deduction is not used for taxable period, next year you will have to confirm your right again. Thus, the mechanism for obtaining a refund from the employer requires a double appeal to the inspection. But it allows you to quickly begin to return personal income tax. This method is more often chosen by citizens who bought housing at the very beginning of the year and do not want to wait for the end of the tax period.

Probably, due to the significant difference in real estate prices between the capital and the regions, Muscovites find themselves in a worse position when receiving a property deduction.
Yes. Having bought an apartment, say, in Saratov, for 1.5 million rubles, you can return all 13% of the funds spent. Whereas the state compensates the buyer of a Moscow new building with an average cost of 7 million rubles only 3.7% of the costs due to the established limit of 2 million rubles. It is encouraging that since 2014 the authorities have allowed both spouses to apply for property deduction, which doubles the amount of funds received by the couple. However, it would be great if the limit tax base approach the realities of the capital's real estate market. In 2008, the state has already raised this figure from 1 million to 2 million rubles. Over the past nine years, housing prices in Moscow have grown by almost one and a half times, and in this situation, another change in the reimbursed maximum looks fair.

The applicant took the notification to the accounting department in December. Thus, the employee will receive the amount from the employer from the beginning of the new calendar year until he spends maximum amount tax deduction. A certain amount of the deduction can be received for the year immediately from the Federal Tax Service. To do this, you must submit a package of documents: a 2-NDFL certificate for the previous year. If a citizen purchased an apartment in 2018, then he must submit documents in 2018 and fill out a 3-NFDL declaration. In this case, the tax service has the right to consider the appeal up to three months. After three months, a citizen comes to the Federal Tax Service and writes an application for a deduction and waits for another 1 month. The amount of the deduction is transferred to the user's current account or bank card. For example, a citizen bought an apartment in December. The following year, he submits documents to the Federal Tax Service.

Tax deduction when buying a new building

Property deduction from a new building is not provided:

If the apartment is purchased from interdependent persons - purchase from close relatives, employers.
If the right to deduction has been exhausted.
If real estate is acquired at the expense of the state or municipal budget.

If an apartment in a new building was purchased before 2008, then a tax deduction can be received in the amount of no more than 1 million rubles, i.e. you can get no more than 130 thousand rubles. The legislative framework The right to deduction is specified in Art. 220 of the Tax Code of the Russian Federation.

Attention

The form of notification from the tax authorities is determined by Order of the Federal Tax Service No. ММВ-7-11/3@ dated January 14, 2015. General civil law issues of acquiring an apartment in a new building are resolved in accordance with the provisions of the Civil Code of the Russian Federation.

How to get a tax deduction for an apartment in a new building

To receive a tax deduction for an apartment, you need to collect a package of documents:

declaration 3-NDFL,
certificate of income 2-NDFL,
deduction application,
copies of the passport and documents for the apartment.

You can choose where to receive the deduction: at work on a monthly basis with a salary or once a year to a current account. You can get a deduction for several apartments, but the amount is not more than 260 thousand rubles.
The tax gives three ways to fill out 3-personal income tax, choose any:

download to fill in by hand,
fill in electronic form,
download an assistant program to your computer (Windows only).

Fill out, print, sign and bring to the tax office in person. This certificate will be issued to you at work in the accounting department. If you have worked in several places, certificates will be needed from all employers.

Features of obtaining a tax deduction when buying an apartment in a house under construction

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

Important

The amount of the tax deduction when buying a home from a developer Not the entire amount of expenses incurred within the declared deduction, but the corresponding amount of previously paid tax, is subject to refund. At the same time, the right to receive a tax deduction can be used not only for the acquisition of one property.

If the value of the property is less than 2 million rubles, you can get a tax deduction when purchasing real estate in the future. In this case, it is not necessary to buy a newly built housing.

Tax deduction when buying an apartment in a new building

The property was bought by an entrepreneur for the needs of doing business.

- The property is registered to the unemployed

The logic of the state is simple - if you do not pay tax, then there is nothing to return. Therefore, in order to receive a deduction, official work and white pay.

Step 2 We clarify the features of the deduction for an apartment in a new building primary market It also gives you the option to get a tax refund. However, if you purchased a home in a house under construction or signed a share agreement, you will have to wait with a tax deduction.

The homebuyer will be entitled to apply for a refund of the amount due only after the property officially passes into his ownership. The starting point will be the signing of the act of acceptance and transfer of the apartment.

Can I get a tax deduction for a new building?

Currently, you can buy an apartment in a new building in 3 ways:

Under an equity participation agreement (DDU);
Under the contract of assignment of the rights of claim;
Under a share accumulation agreement.

Features of the deduction statement when purchasing an apartment under an equity participation agreement Example No. 1 Romashov V.A. in 2015 he concluded a DDU for the purchase of a odnushka in a new building. In May 2016, he signed an act of registration of the apartment, and a certificate of registration of ownership was issued only in January 2017. Despite the fact that the certificate of ownership was issued in January 2017, Romashov, starting from May 2016, has the right to apply for a refund at the place of work.

How to get a property deduction when buying a new building?

The state has provided for a tax deduction mechanism - a benefit with which citizens can save some money when buying an apartment. A property or tax deduction is the amount of your income that will not be taxed.

It is fixed and depends on the cost of the apartment, but general rules cannot exceed 2 million rubles, even if the purchased property was more expensive. If the object cost 1.5 million rubles, you will receive a deduction from this amount, if 5 million rubles - only from 2 million rubles.
Thus, the maximum savings will be 260 thousand rubles: 2 million * 13% = 260 thousand. Most homebuyers in Russia, who contribute 13% of their monthly income to the treasury, can apply for a tax credit.

However, there are some nuances that you should be aware of in advance. The main thing to remember is that a property deduction can be obtained from the purchase of all types of real estate.

Tax deduction when buying an apartment under ddu, assignment or zhsk

You can get a tax deduction when buying a home under construction only after the property has been handed over by the developer. The costs of purchasing an apartment in a new building may include the following additional costs:

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

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

Tax deduction when buying a home under construction in 2018

When acquiring property in common joint ownership, the following shall be submitted additionally:

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

Features of obtaining a tax deduction when buying a construction option Tax deduction when buying an apartment, you can get it from the tax office or from the employer. Obtaining a tax deduction from the tax office To obtain a tax deduction from the tax office, you must submit tax return.

The declaration is submitted at the end of the tax period, that is, in the year following the year of the acquisition of housing and the signing of the acceptance certificate. There is no time limit for filing a tax return.

The above documents must be submitted at the same time.

Tax deduction when buying an apartment on a mortgage

Registration of a tax deduction when buying an apartment Registration of a tax deduction through the IFTS In this case, the property deduction goes to the taxpayer's account immediately for a year (or several years). This is the most popular and simple income tax refund scheme, which does not entail excessive paperwork.

The advantages include the fact that when making a deduction, all taxable personal income tax. At the end of the calendar year, the taxpayer collects a package of documents for deduction and fills out a 3-NDFL declaration, which contains information on the amount of income tax paid for the period.

Papers should be prepared by April 30 of the current year. You can send them in person, electronically or by mail, always in a valuable letter with a description of the attachment.

The tax authority is obliged to conduct a desk audit of documentation within 3 months (Article 88 of the Tax Code of the Russian Federation).

The tax deduction for a mortgage on a new building is regulated by Article 220 of the Tax Code of the Russian Federation. The deduction is provided to payers of personal income tax when purchasing housing, who have submitted a single sample application to the tax service, an acceptance certificate of an object, personal and loan documents. It is not necessary to wait for the state registration of housing purchased under the DDU, the assignment of rights of claim, and accumulation of shares with housing cooperatives.

The concept of a tax deduction when buying an apartment in a house under construction in a mortgage

A tax deduction for lending to a new building entitles you to a refund of 13% of the cost of housing and paid mortgage interest. Compensation of expenses cannot exceed the amount of taxes paid by Russian residents for the previous year (for pensioners - 3 years) or future periods. Refunds are made by the Federal Tax Service or the employer.

Features of the tax deduction when buying a home with a mortgage in a new building

A tax deduction can be obtained on the act of acceptance and transfer. To do this, you should submit an application to the territorial service of the Federal Tax Service in the year following the year of its signing.

There are 3 forms of acquiring real estate under construction, which determine the occurrence of grounds for filing documents with the Federal Tax Service:

A new building purchased with a mortgage under the DDU.
Under an assignment agreement.
Under a share accumulation agreement with a housing cooperative.

Important! According to Federal Law No. 220, it is not required to wait for an extract from the USRN, it is enough to provide a signed act of acceptance and transfer of housing.

The maximum amount used to calculate the tax deduction for real estate is 2 million rubles, for mortgage interest - 3 million rubles. Finding out the maximum return value is very simple. tax rate property deduction 13%, which in monetary terms corresponds to: 260 thousand rubles. - compensation from the cost of housing, 390 thousand rubles. from mortgage interest.

Important! Discounts also apply to the purchase building materials and payment for estimated, design, finishing works. To receive compensation for finishing costs, the contract must contain information about the sale of housing without finishing.

Conditions for the payment of a property deduction

The following persons are entitled to tax compensation:

Taxpayers (citizens of the Russian Federation and foreigners who monthly deduct 13% of personal income tax from income).
Officially employed spouses (documents will need to be accompanied by a remote control agreement containing information about the paid money).
Buyers of housing using family capital, if in addition to it, their own funds were spent on the purchase (repayment of the loan).
Pensioners who receive income and deduct personal income tax. For example, employed pensioners who received a salary in the reporting year.

The law provides for a number of grounds when payments are not due:

the apartment was purchased from relatives;
housing was purchased by the employer for the employee;
the deduction was previously reimbursed;
unemployed citizens who do not pay personal income tax;
housing was purchased entirely on a subsidy;
the taxpayer is a woman on maternity leave;
an incomplete package of documents has been submitted to the tax office;
non-residents of the Russian Federation.

Return methods. The following tax deduction options are prescribed by tax legislation:

Annually. Having issued a mortgage, the borrower receives money over subsequent periods until he returns the full amount of the deduction.
One-time. The condition is valid if 13% of personal income tax from the salary for the year exceeds the amount of compensation.
Monthly. When making compensation through the employer, the amount of income tax deducted from wages will not be withheld until the full reimbursement of the costs associated with the purchase of housing in a mortgage.

Distribution of shares. Federal Law No. 212, issued in 2014, tied the tax deduction not to real estate purchased on a mortgage under a DDU, but to a taxpayer. When making mortgage apartment in joint ownership - both spouses will receive the maximum deduction if the value of real estate is over 4 million rubles.

How many times can you make a deduction? The law provides for compensation tax payments an unlimited number of times until the full amount of compensation (260 thousand rubles) is exhausted. Payments for mortgage lending, are applicable only to one object issued after 2014. Multiple use of the right to deduct is available subject to a number of requirements:

the right to a refund of the tax paid has not been exercised;
incomplete personal income tax compensation from the amount up to 2 million rubles;
the return on the paid interest on the housing loan was not claimed.

How to calculate tax deductions

To calculate the tax deduction, you need to multiply the costs of buying real estate and repaying interest by the personal income tax rate (13%) paid to the budget. The property deduction is calculated using an electronic calculator or independently, using the following formula:

Property deduction = 13% rate * cost of housing (but not more than 260 thousand rubles)

According to a similar scheme, the amount of compensation for interest paid is calculated.

Important! Overpaid tax in the amount not exceeding the “income” tax paid to the budget for reporting period.

Calculation example. Suppose Ivanov I.A. issued a mortgage housing for 8 million rubles. Overpayment on interest will amount to 2.5 million rubles. The deal was completed in 2017. The borrower was officially employed in December 2016 and regularly pays income tax. The total amount of earnings for the year is 900 thousand rubles.

The maximum value of the property used for the deduction is 2 million rubles; compensation is subject to 260 thousand rubles. (2 million rubles * 13%). The amount of deduction from interest is 325 thousand rubles.

Total: 260 thousand + 325 thousand = 585 thousand rubles. - the allowable amount of compensation for expenses when buying real estate with a mortgage. Of these, 260 thousand can be received at a time with the sufficiency of the paid personal income tax, and 325 thousand gradually as the loan is repaid.

The amount of taxes paid by the borrower is 117 thousand rubles. (900 thousand rubles * 13%). In 2020, the taxpayer will be able to compensate 117 thousand rubles. The rest of the deduction (468 thousand rubles) will be received by the client in subsequent periods. The main condition is the deduction of 13% of personal income tax to the state budget.

Required documents

To compensate for taxes paid through the territorial service of the Federal Tax Service, you will need:

passport;
DDU or a share accumulation agreement with a housing cooperative;
payment documentation for the new building (checks, statements);
acceptance certificate for real estate;
certificate of state registration of ownership of a residential facility (if any);
loan agreement and certificates of interest paid to the bank for the reporting period (for deducting interest);
application for the return of property deduction.

When making a deduction through an enterprise, you will additionally need a notification for the employer and information about the company: TIN, KPP, OKATO, legal, actual address.

If the deduction is reimbursed by the Federal Tax Service, the application must be accompanied by:

an application with a request to transfer the overpaid tax to a bank account;
account details for transferring money, information about the bank;
income statement, declaration.

The Ministry of Finance has introduced and approved a unified application format for compensation of tax payments. You can fill it out by hand on approved forms, using a special program (updated annually by the tax service), in personal account taxpayer or on the State Services portal.

Compiling an application for several years at once, you should draw up not one, but 3 documents for each year.

Sending an application to the Federal Tax Service is carried out in the following ways:

through the Gosuslugi website at the link www.gosuslugi.ru/10054/25;
branch of the Federal Tax Service at the place of residence;
personal account on the official website tax service(https://lkfl.nalog.ru/lk/).

Important! To send the declaration and supporting documents in electronic form through your personal account or "Gosuslugi" you will need an electronic digital signature(it can be generated in the taxpayer's personal account).

How to get compensation?

Receiving compensation is carried out in 2 ways: through the employer, the bodies of the Federal Tax Service. The self-service service on the website of the tax service or the Declaration 2017 program (https://www.nalog.ru/rn77/program//5961249/) will help you correctly file a tax return.

When applying for benefits through an enterprise, you will need to collect standard documents (except for the declaration and income statement), submit papers to the FTS inspection. Within a month, the tax office will notify you of the right to deduct. The notice is valid until the end of the current year.. The employee will need to leave an application at work, attach a notice from the Federal Tax Service. The employer will stop transferring personal income tax from earnings until the amount due for deduction has accumulated.

Important! When applying for a refund of the tax paid through the Federal Tax Service, the payer will receive the funds in a single payment.

Terms of consideration and transfer of funds

The tax legislation approved the deadlines for checking the income declaration of individuals by the tax service - a maximum of 90 days, plus 1 month is set aside for a tax refund. When sending a report by mail, the duration of the consideration of the document starts from the moment the papers with the description of the attachment are received. It is convenient to check the status of the 3-NDFL check in your account on the website of the Federal Tax Service. Here you can also create and send an application for the transfer of funds to the specified details.

In case of an unmotivated refusal, citizens of the Russian Federation have the right to appeal against the decision of local authorities through the regional Department of the Federal Tax Service, the central office of the Federal Tax Service of Moscow or the court.

If the apartment has not yet been commissioned, it requires separate consideration.

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At the same time, it is necessary to take into account its features, the costs that will be taken into account, as well as methods of obtaining.

Acquisition of housing

Acquisition of housing is often carried out on the DDU. Its essence lies in the fact that the equity holder pays the funds to the developer while the construction of the apartment is still ongoing.

The agreement covers in detail such matters as:

terms and amounts of payments;
time of delivery of the apartment;
basic requirements for the property, etc.

Expenses

If the new building in which the apartment was purchased is still at the stage of construction work, then you can organize the receipt in 2020 at the following costs:

development costs project documentation and budgeting;
the costs that were required to purchase materials for decoration and construction;
costs based on works or provision of additional services in the construction or finishing industry;
costs incurred for connecting and conducting system communications. These include a gas pipeline, water supply, etc.

During the construction of the apartment can be obtained.

It will be reimbursed for the costs listed above. For it, it is recommended to study the conditions and procedure for obtaining a return.

Terms of Service

You can only get a refund if certain conditions are met. Each of them is mandatory.

So, they include:

Citizenship of the Russian Federation - the right to receive a refund of the tax paid, even when buying an apartment in Russia, does not have foreigners and holders of a residence permit. One of the presented documents is a civil passport.
Availability of grounds, according to which 13% of the cost of living space will be transferred. These include the purchase of a property or the purchase land plot. The Tax Code of the Russian Federation provides for many other grounds, which can be found in more detail when studying this regulatory legal act.
The applicant must be officially employed and pay income tax. This fact will also be documented, since the citizen must submit a certificate from the accounting department located at the place of work.

Peculiarities

It will be possible to receive the funds spent on, and the completion of construction work, only if the following conditions are met:

there are documentary evidence of expenses, in their quality checks, receipts, guarantees and bank statements can be presented;
the contract mentions that the apartment is being sold without finishing (such is the predominant part of real estate) or with construction in progress.

How to apply?

To apply for a refund, if the apartment has not yet been commissioned, you will need to draw up an application and fill out a declaration.

When making an application, it will not be possible to use a specific form, since it is not defined by the current legislation.

To do this, you can use a sample, which must list the following information:

an indication to whom the document is sent (to the head of the district inspectorate);
Full name of the applicant, as well as the TIN number;
return request Money;
the basis on which the return will be made;
the amount of the deduction;
details of the account to which the money will be transferred, name banking organization in which it is opened;
date and signature of the applicant.

As for, for this you can use a special program.

You can issue it manually, but it must be done in block letters. Each of them has a separate cell. When filling out, it is forbidden to go beyond its limits, correct already written information or cross out something.

The execution of the application and declaration must be treated responsibly, since it is they that contain all the main information.

All this, together with a package of documents, will be considered by tax officials within three months.

If discrepancies or inaccuracies are found, a return is denied.

Where to apply?

Apply for a sum of money as a return, if the new building has not yet been commissioned, you can tax authorities located at the place of registration or at the place of work.

These methods differ in the order of accrual of funds.

In the case of drawing up an application to the tax office, the funds will be transferred in full to the bank account specified in the application. At the same time, it is necessary to submit a document for receiving funds to the tax authorities at the end of the year in which the right to deduction appeared.
Receipt of funds can be arranged by contacting the employer. He submits an application, a declaration and a package of documents. He forwards all official papers to the tax authorities, since he cannot independently decide on the payment of a refund.

After a desk review of documents, a decision is made on the reimbursement of personal income tax. If it is positive, then the employer will be sent a notification.

He must forward it to the accounting department so that income tax is not levied on the applicant's salary for a certain time.

Required documents

Can I get a tax deduction if the apartment is still under construction?

Yes, you can, but for this you will need to collect the following package of documents:

Act of transfer of housing (instead of a certificate of ownership).
Passport.
Help from the place of work.
Marriage certificate if the apartment is purchased jointly by the spouses.
Loan agreement and certificate of interest paid, if a mortgage program was used.

FAQ

Citizens of the Russian Federation often have questions related to obtaining a deduction in a situation where the construction of a house has not been completed. We will answer the most frequent ones right now.

The house is not rented

If the house has not yet been put into operation, then it will be possible to receive a tax deduction. To do this, you must contact the tax authorities or the employer and provide a declaration, application and the collected package of documents.

If a positive decision is made, then within four months the funds will be credited to the account or will no longer be deducted from wages.

The acquisition of a new apartment is a very costly item of expenditure for most Russians. To support those who invest in housing, the state gives them the right to return part of the money spent on the purchase in the form of a tax deduction. Metrium Group experts tell you how to use the right to a deduction with maximum benefit.

1. Who is eligible for a tax deduction?

The Tax Code of the Russian Federation allows citizens whose wages are subject to personal income tax to return part of the funds previously transferred to the state in the form of this tax. Thus, someone who receives illegal income that is not taxed loses the right to a deduction. By the way, if the apartment is registered for a child, the parent or guardian may apply for a refund instead of him. Non-working retirees apply for a tax credit on income for the previous three years if they were on wages at the time.

2. When does the right to a deduction arise when buying a new building?

The first question that interests buyers of housing under construction is when you can apply for a deduction. Unlike the practice of the secondary market, where you can apply for a tax refund immediately after the registration of the transaction, in the case of a new building, you will have to wait for the completion of construction. Only after putting the house into operation and signing the act of acceptance and transfer of the apartment, it is possible to collect documents for applying for a deduction even before registering the property as a property.

3. What costs can be taken into account? Are there spending limits?

The state is ready to reimburse the costs not only for paying for the purchased housing, but also for the interest on the loan received for its purchase. It is important here that this particular purpose of financing is indicated in the agreement with the bank. The amount of the deduction is calculated based on the value of the object, limited to 2 million rubles. That is, whatever the price of the apartment, to calculate the deduction per person, the tax authorities will take 2 million rubles as a base. If the apartment was bought on credit, the maximum base for calculating the percentage deduction (that is, the amount of overpayment on the loan) will be 3 million rubles.

An important innovation of the tax authorities was the permission to apply multiple times with a deduction for the purchase of housing until the limit of 2 million rubles is exhausted. Until 2014, only one property could be returned, even if it cost less than the specified amount. However, the mortgage interest deduction is still only available for one apartment over the lifetime of the taxpayer. An important innovation in 2014: when a home is bought by spouses, both of them can count on a refund of the funds spent on the purchase and the loan. Thus, the amount received from the state can double.

If the amount of personal income tax paid to the budget for the last year was less than the deduction due, the state makes it possible to transfer its balance to the next year. To do this, you will need to again provide the IFTS with all the necessary documents.

4. Examples of tax deduction calculations:

1. An unmarried man (or woman) bought an apartment for 8 million rubles (the average budget for buying a new building in Moscow) without using a loan. Let's say the buyer's income is 150,000 rubles per month (the salary level of a Moscow top middle manager). Personal income tax is withheld from this amount in the amount of 13% or 19,500 rubles, which will amount to 234,000 rubles per year. The maximum tax base for calculating the deduction when purchasing an apartment is 2 million rubles. This means that the buyer has the right to receive 13% of the 2 million from the state, i.e. 260,000 rubles. However, over the past year, the taxpayer transferred personal income tax to the budget only in the amount of 234,000 rubles. Therefore, only this amount will be returned to him, and the balance of 26,000 rubles will be transferred to the next year.

2. The couple bought a house worth 8 million rubles without using a loan. Suppose everyone receives a salary of 150,000 rubles a month, transferring 234,000 rubles of income tax to the state budget annually. Husband and wife apply for the distribution of the property deduction in equal shares, 2 million rubles each. Taking into account the current restriction, spouses are entitled to 13% of 2 million rubles, i.е. 260,000 rubles per person. This year, the state will return to them the full amount of taxes paid: 234,000 rubles per spouse. Another 26,000 rubles are waiting for each of them next year.

3. A man (or woman) buys an apartment for 8 million rubles on a loan of 4 million rubles at a rate of 10% for 10 years. The buyer's salary is 150,000 rubles per month, the amount of personal income tax is 234,000 rubles per year. The monthly mortgage payment will amount to 52,860 rubles, the total overpayment of interest for the entire term of financing - 2,343,236 rubles. Thus, the buyer has the right to receive a deduction in the amount of 260,000 rubles for the purchase of housing and 304,620 rubles (13% of 2.34 million rubles) for interest transferred to the bank. Of course, in the first year, the IFTS will return only 234,000 rubles, which corresponds to the personal income tax paid. The rest of the amount (26,000 + 304,620 rubles) will be carried over to the next tax periods.

4. A family buys real estate for 8 million rubles on credit on the same terms as in the previous example. The salary of each spouse is 150,000 rubles, the amount of the transferred tax is 234,000 rubles per person per year. In addition to 13% of the 2 million due to each for the purchase of an apartment, the husband and wife are entitled to a deduction from the amount of interest paid on the loan (2,343,236 rubles). Its size will be 304,620 rubles. They can share it and get 152,310 rubles each. But it is much more profitable to declare your right to a percentage deduction only to one of the spouses. Payments from the state will stretch over a longer period, but in the end he alone will receive all 304,620 rubles. And his partner will "save" the right to a percentage deduction for future loan agreements.

5. The family purchased a residential building worth 14 million rubles with a mortgage of 7 million rubles for 15 years at 10% per annum. The salary of each spouse is 150,000 rubles. For the purchase of real estate, each is due 260,000 rubles. In addition, under the mortgage agreement, the spouses must pay 6,540,000 rubles to the bank as interest. It makes sense to distribute these costs for two (3,270,000 rubles each) and apply for a percentage deduction for each. In the future, the husband and wife will also receive mortgage reimbursement in the amount of 13% of the limit of 3 million rubles, i.e. for 390,000 rubles.

5. Does it matter for which of the spouses the apartment is issued?

The Family Code recognizes any property acquired in a legal marriage as joint, so it does not matter who will be listed as the owner (or both spouses). It also does not matter on whose behalf the payment for housing was made. Even if all the papers are in the name of the husband, the wife does not lose the right to a tax refund.

The situation is the same with the mortgage deduction: usually in a loan agreement, one of the spouses acts as a borrower, and the second as a co-borrower. As a result, the couple can receive a refund on the interest paid “for two”. If one of the spouses has already used their right to the deduction or simply does not have income (for example, the wife is on parental leave), the couple can apply for a redistribution of the deduction in favor of the second partner. However, receiving money for yourself and your spouse at the same time (i.e. 13% of 4 million rubles by one person) is impossible.

6. Does the use of maternity capital to buy a home?

Over the 10 years of the maternity family capital (MCC) program, 4.2 million families have spent its funds on improving their living conditions. In this case, the Tax Code does not prohibit applying for a deduction, however, only the amount of the family's actual expenses for the purchase of real estate is used to calculate it. For example, if an apartment cost 2 million rubles, of which 450,000 rubles were paid with the help of MSK funds, then compensation from the state can only be received for 1.55 million rubles actually transferred to the seller.

7. How to properly issue a tax deduction?

You can get HB in two ways: the entire amount immediately through the tax office (IFTS) or monthly through the employer. Consider the mechanism and features of each path.

If the deduction is transferred by the IFTS

Declaration in the form of 3-NDFL, the form of which is posted on the website of the Federal Tax Service;

Certificate of income 2-NDFL, which is issued by the employer;

Documents confirming the purchase of an apartment: a contract of sale or equity participation in construction, an act of acceptance and transfer of housing (for a new building) or a certificate of ownership (for a secondary market object);

Bank statements confirming the transfer of funds from the buyer's account to the seller's account, as well as a receipt from the latter on receipt of money under the agreement;

Loan agreement, certificate of the balance of the debt and interest paid, if the housing was purchased with a mortgage;

For spouses - a marriage certificate and a statement on the distribution of the amount of the deduction between them.

If the deduction is provided by the employer

Immediately after obtaining the right to a deduction, you can, without waiting for the end of the year, contact your employer with a request not to withhold personal income tax from your salary. But first you need to get a notification from the IFTS about the right to a tax refund. To do this, you need to provide the tax authorities with only the above documents for the apartment and loan, without a certificate and income statement, plus the application for the deduction in any form. Within 30 days, the inspection examines the submitted papers and, if the decision is positive, issues the desired notification. The owner of the apartment takes the document to the employer. Starting next month, the owner of the apartment will receive his full payment. If the entire amount of the deduction is not spent for the tax period, next year you will have to confirm your right again. Thus, the mechanism for obtaining a refund from the employer requires a double appeal to the inspection. But it allows you to quickly begin to return personal income tax. This method is more often chosen by citizens who bought housing at the very beginning of the year and do not want to wait for the end of the tax period.

“Due to the significant difference in real estate prices between the capital and the regions, Muscovites find themselves in a worse position when receiving a property deduction,” comments Natalya Kruglova, CEO of Metrium Group, participant affiliate network CBRE. - Having bought an apartment, say, in Saratov, for 1.5 million rubles, you can return all 13% of the funds spent. Whereas the state compensates the buyer of a Moscow new building with an average cost of 7 million rubles only 3.7% of the costs due to the established limit of 2 million rubles. It is gratifying that since 2014, the authorities have allowed both spouses to claim a property deduction, which doubles the amount of funds received by a couple. However, it will be great if the tax base limit approaches the realities of the capital's real estate market. In 2008, the state has already raised this figure from 1 million to 2 million rubles. Over the past nine years, housing prices in Moscow have increased by almost one and a half times, and in this situation, the change in the reimbursed maximum looks fair.”