Property deduction when purchasing an apartment. How to apply for a property deduction

» we have already written about the right of citizens to take advantage of the benefits provided by the state - property and social deductions. Thanks to changes in legislation, when purchasing real estate, making repairs and taking out a mortgage, you have the right to receive a refund of part of the expenses incurred through a property deduction. How to get a property deduction, what documents are needed for this and how to calculate the deduction amount in various situations - our article will tell you about this.

Concept “ property tax deduction” means that funds earned by individuals through legal methods are not subject to personal income tax, provided that they are used to purchase housing. When purchasing, building or renovating housing, you can return part of your expenses if you apply for a refund of the personal income tax paid. And by purchasing an apartment on credit, you can also compensate yourself for part of the interest paid.

In order to take advantage of this benefit, you must declare that you have full rights to a property tax deduction.

Property deductions are allowed to be issued both to buyers of finished housing and to those involved in its construction. In this case, it does not matter at all whether the housing belongs to you in full or just some part. When purchasing real estate in common shared or common collective ownership, partners can return the tax paid in proportion to the value of their share.

Let us note that not so long ago the Constitutional Court of the Russian Federation resolved the conflict between “fathers and sons”: for a long time, parents who acquired real estate as a common shared property, including minor children, could not return the tax paid on the income spent on the children’s shares. This is argued by the fact that if children are owners of real estate, then let them receive a property deduction when they reach adulthood and get a job. And now parents have full authority to receive a property deduction for the child in accordance with the expenses incurred.

As practice has shown, many home buyers do not understand the main essence of the benefit: the state will only return to you the tax actually received by the budget, and not 13% of the cost of the purchased living space. Accordingly, if your income was not taxed in the year when you purchased your home, then you will not be able to receive any payments from the state.

Another important point: per year you can only receive a deduction within the limits of annual income, subject to personal income tax at a rate of 13%.

But for now there are rules according to which the deduction can only be received once. When you want to do this, decide for yourself. When purchasing residential space, it is not at all necessary to present the right to a tax refund at the same time. If you have intentions to improve your home in the future, then it makes sense to postpone this decision: the more money you spend on new housing, the more funds you will receive from the treasury.

Some are afraid of missing out on time and immediately go to apply for benefits. In fact, it is never too late to report to the state your complete waste of money on your home. The period for returning the property tax deduction is not limited. You can remind him of this at any time - even fifteen years after purchasing the home. But you shouldn’t wait too long, since inflation will depreciate the property tax deduction for your mortgage every year.

Right to property deduction

The Tax Code provides that a property deduction (IP) can be obtained by improving housing conditions in one way or another, namely:

• when buying an apartment (receiving ownership of an apartment/room, equity participation in the purchase of housing in a new building);
• when purchasing a plot of land for housing construction;
• when applying for a targeted loan (bank mortgage);
• when carrying out repair and construction work aimed at improving living conditions.

The right to IV, that is, the return of part of the funds previously paid to improve housing conditions, is granted to citizens of the Russian Federation who receive official income, from the amount of which personal income tax is deducted monthly to the budget. At its core, a property deduction is a partial reimbursement of the amount of personal income tax withheld from the homeowner’s wages.

It should be noted that the right to a property deduction has both the direct owner of the property and the spouse, as well as a parent (guardian), if the direct owner is a minor. But at the same time, housing purchased from related persons (parents, spouses, other relatives) is not subject to property deduction.

Who can NOT get a tax deduction when buying an apartment?

The infographic below shows groups of citizens who can/cannot receive a property tax deduction for personal income tax. ⇓

How to get a property tax deduction?

There are two options for receiving benefits.

1. In the first case, you can receive a property deduction in a lump sum, and the required amount will be transferred to your account. To do this, you need to collect documents for property tax deduction and submit them along with the completed 3-NDFL declaration to the tax authority at your place of residence. After 3 months, a decision will be made on the possibility of providing you with benefits. If you are entitled to a deduction, you must write and submit to the tax office an application for a property tax deduction indicating the account to which the amount will be transferred to you within a month. In this case, documents for obtaining a property deduction are submitted at the end of the tax period in which the expenses were incurred.
2. Another option implies that for some time personal income tax (NDFL) will not be collected from you until the full amount of the deduction due to you is paid. To do this, you need to submit an application for a property deduction to your employer. In addition, you need to receive a tax notice confirming your right to a property tax deduction. After this, a notice of property deduction with an application is sent to the employer, who will not deduct 13% personal income tax from your salary until the entire amount of the required deduction has been spent. You can apply for a notification from the tax office at any time during the year; unlike the first option, you do not need to wait until the end of the year.

If the entire deduction amount is not spent in one year (the employee’s annual income is less than the deduction amount), then the right to deduction is transferred to the next year. Personal income tax will not be withheld from the salary until the entire required benefit amount has been collected.
If during the year an employee quits and changes employer, then it is necessary to receive a new notification from the tax office for the new employer; this can only be done next year, since the notification is issued once a year. The remainder of the personal income tax for the current year is obtained through the tax office.
Of course, the first option is the most attractive, since you can receive a property deduction in a lump sum, that is, you immediately receive a decent amount. But the second option requires less hassle.

Documents to the Federal Tax Service for property tax deduction

The figure below in the infographic shows the main documents required to obtain a personal income tax deduction when buying a house when contacting the tax office ⇓

Rules for calculating property deductions

When determining the amount of property deduction that you can claim, you should consider two main factors:

• the amount of funds paid for the purchase of an apartment, land, repairs, etc.;
• the amount of personal income tax that the employer withholds monthly from your salary for subsequent transfer to budget funds.

The first indicator can be specified:

• in the purchase and sale agreement (when buying a home or land);
• in a banking agreement (when applying for a mortgage);
• in a shared ownership agreement (when purchasing housing in a new building);
• in other supporting documents (invoices, acts, receipts, invoices, etc.) during repairs and construction.

To determine the amount of personal income tax required to calculate the property deduction, you should contact your employer for a certificate indicating the amount of income tax withheld and paid for the reporting period.

When calculating the IV, the following rules and restrictions should be taken into account:

1. The size of the IV cannot exceed 13% of the amount you spent on improving your living conditions (purchase of a home, land, repairs, construction, etc.).
2. During the year, you will be able to return an amount no more than that withheld by the employer and paid to the budget as personal income tax for the same year.
3. The amount of IV for a mortgage issued before 2008 will not exceed 1 million rubles.
4. You can only count on a full refund of your mortgage interest if you purchased your home before 2014. Under these conditions, the basis for IV is an amount not exceeding 2 million rubles.
5. When purchasing housing after 2014, you have the right to IV, the basis for calculating which is an amount of up to 3 million rubles.

Situations when you can get a property deduction when buying a home, land, house (click to enlarge)

Required documents to receive a deduction

Before you begin the procedure for registering a property deduction, you should take care of collecting all the necessary documents. Here are the main ones:

• passport (a copy certified by your signature);
• certificate 2-NDFL, which confirms the amount of income you received and the amount of personal income tax withheld by the employer;
• confirmation of the completed procedure for improving housing conditions (purchase and sale agreement, share participation agreement, primary documents for repairs and construction);
• confirmation of ownership issued by Rosreestr authorities;
• a statement drawn up and signed personally.

In special circumstances you will also need:

• mortgage agreement and statement confirming interest payment (when applying for a targeted loan);
• marriage (birth) certificate, guardianship agreement upon receipt of IP by the spouse, parent/guardian.

And of course, when registering an IW, do not forget about the tax return in Form 3-NDFL. The declaration can be obtained and filled out directly at the place where documents are submitted (at the tax office). You can also print the form from the tax service website in advance, fill it out and submit it along with other documents.

Registration of property tax deduction

If you want to receive the entire amount immediately to your account, then to apply for a deduction you need to contact the tax office at your place of registration at any time, starting in January of the next year.

To receive the deduction you will have to complete several steps.

• Provide copies of all documents for property tax deduction, which reflect that you are the owner of a newly built or purchased home. This list includes: a certificate of registration of ownership of real estate, a contract of purchase and sale or participation in shared construction, a mortgage loan (if the housing was purchased on credit), documents reflecting your expenses (receipts, receipt from the seller of the apartment, bank statements on loan repayment , acts on the purchase of materials for repairs, receipts, etc.). When submitting an application for a property deduction, in addition to copies, you will need to show the originals of all documents to certify their authenticity.
• If the decision is positive, you write an application for a property tax deduction to the head of the tax office at your place of registration with a request to provide you with a benefit. In it you indicate the bank and number of your personal account to which the funds will be transferred.
• Based on the provided package of documents, a tax return for property deduction (3NDFL) will be completed. For a sample of filling out 3-NDFL to receive a property deduction when buying an apartment, see. The payment period for property tax deductions is about four months. Three of them will be spent on checking the documents provided. And a month - for transferring funds from the treasury.

The procedure takes quite a long time. But we are talking about a very large amount. So it makes sense to spend your personal time and apply for a tax benefit.

Amount of property deduction

The state has set a limit on expenses from which a tax deduction can be obtained. Purchase costs should not exceed 2 million rubles. If we take into account that the tax rate on income is 13%, then you will get back no more than 260 thousand rubles. Agree, this is a decent enough amount to get it back legally.

But in the case of a mortgage, you can get back much more: spending on mortgage interest on the purchase of real estate is considered without restrictions. This means that the property tax deduction for a mortgage is a big plus that is worth taking into account.

Remark: this rule applies only to targeted loans (purchase or construction of housing), that is, mortgage loans. You will not be able to obtain benefits using interest on a consumer loan.

Example of a property tax deduction

An apartment was purchased for 4,000,000 rubles, of which the borrowed funds on the mortgage loan amounted to 2,500,000 rubles. (for 10 years). The total amount of interest on the loan is RUB 1,200,000.

Property deduction when purchasing an apartment, which the buyer has the right to receive:

• 2,000,000 rub. – maximum property deduction for an apartment, 13% of this amount can be received immediately (RUB 260,000);
• RUB 1,200,000 – the full amount of%, you can receive a deduction as you pay interest for 10 years, the total amount that will be received at the end of the loan is 156,000 rubles. (13% of RUB 1,200,000).

In total, the buyer is entitled to a deduction from the amount spent in the amount of 3,200,000 rubles, the total amount of the deduction itself is 416,000 rubles.

Shared ownership

Example No. 1

In March 2012, Krasnov I.K., Chernov S.P. and Belov R.V. purchased an apartment for common shared ownership at a cost of RUB 4,850,000:

The basis for calculating the IV in this case is the amount of 2,000,000 rubles, since the housing was purchased before 2014.

Example No. 2

In September 2014 Soloviev S.R. purchased half of the house at a price of 1,750,000 rubles. The second half of the house remains the property of the previous owner.

In this case, Solovyov can claim full personal income tax compensation:

1,750,000 rub. * 13% = 227,500 rub.

Buying a home by spouses

Example No. 1

In April 2015, Makarov S.P. and Makarova K.L. purchased an apartment worth 6,450,000 rubles. Each person's share of ownership is 50%. The Makarovs can count on receiving IV in the amount of 260,000 rubles. (RUB 130,000 each):

2,000,000 rub. * 50% * 13% = 130,000 rub.

This calculation is justified by the fact that since 2014, when housing conditions are improved (purchase of an apartment, plot, etc.) by spouses, the basis for calculating the IV is the amount of 2,000,000 rubles for each spouse (and not for the total cost of the apartment, as was previously ).

Example No. 2

In October 2012, the spouses L.D. Sviridov and Sviridova M.N. purchased an apartment worth 1,975,000:

In this case, only the spouse has the right to IW, since he works and receives official income. The amount of IW is calculated based on the spouse’s share in the common property.

Buying a home as a retiree

Example No. 1

In 2002, Kataev K.P. retired. In March 2015, Kataev sold the apartment, which he had owned for 2.5 years, for 1,980,000 rubles. Upon sale, Kataev must pay personal income tax in the amount of 257,400 rubles. (RUB 1,980,000 * 13%).

In March 2013, Kataev purchased a house at a price of 4,770,000 rubles. Kataev designed the IV, which is calculated as follows:

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

The basis for calculating the IV is the maximum possible amount in this case - 2,000,000 rubles.

Using the right of offset, Kataev received the difference between the amount of IV and personal income tax payable, namely 2,600 rubles. (RUB 260,000 – RUB 257,400).

Example No. 2

Employee of Basis LLC Krutov S.V. in August 2012 I purchased an apartment at a price of 2,480,000 rubles. In November 2012, Krutov retired. For 2012, the amount of personal income tax paid by “Basis” for Krutov amounted to 134,200 rubles.

In this case, Krutov has the right to receive IV (personal income tax refund) for the three years preceding the year of retirement (for 2009, 2010 and 2011).

The amount of IV will be calculated based on the maximum base of 2,000,000 rubles. and will amount to 130,000 rubles.

Receiving a deduction for a minor

Example No. 1

In August 2015 Petrenko S.P. (father), Petrenko K.S. (minor son) and Petrenko R.P. (brother) purchased an apartment worth RUB 2,940,000 as shared ownership:

In this case, the owners will receive the following payments:

• Petrenko S.P. (father) – 305,760 rub. (RUB 191,100 + RUB 114,660);
• Petrenko R.P. (brother) – 76,440 rubles.

Many home buyers do not even realize that part of the money spent can be returned by receiving a property tax deduction. Moreover, they have no idea how this can be done technically. Therefore, let's figure out together who can claim a tax deduction, what documents need to be provided to receive it and within what time frame.

The following may receive a deduction:

• home owner;
• spouse of the owner (subject to the purchase of property during marriage);
• from January 1, 2014, the parent of a minor is the owner of the home (adoptive parent, adoptive parents, guardians, trustees) (Clause 6 of Article 220 of the Tax Code of the Russian Federation). At the same time, the child retains the right to receive a tax deduction in the future when purchasing his own apartment.

A special procedure for obtaining a deduction applies if a pensioner purchases an apartment. As a general rule, if the owner did not have taxable income in the reporting period (remember, state pensions are not taxed), then the right to apply the deduction can be transferred to the three previous years preceding the year of purchase of the apartment (clause 10 of Article 220 of the Tax Code of the Russian Federation) .

Previously, this rule applied only to non-working pensioners. Now those pensioners who continue to work can take advantage of the transfer of deductions. True, there is one “but”. If the owner files a declaration not in the year following the year of acquisition of the property, but later, for example, a year after the purchase, then the number of years for which the balance of the deduction can be carried forward will correspondingly decrease by one year (Letters of the Ministry of Finance of the Russian Federation dated July 18, 2012 No. 03-04-05/7-882, dated June 29, 2012 No. 03-04-05/7-805).

Amount of property deduction

It is necessary to recall that on January 1, 2014, new rules regarding the procedure for obtaining property deductions came into force. They are applied when providing deductions in relation to apartments (residential buildings, rooms and shares in them) purchased after the amendments entered into force. If the property was acquired before January 1, 2014, then the rules in force at the time of purchase/sale apply. This also applies to the case when real estate was purchased before 2013, and the deduction for it was declared already in 2014 (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-05/24920).

What changed? Until January 1, 2014, citizens could not receive a deduction for acquisition costs for one property, and a deduction for interest repayment costs for another property (Letter of the Ministry of Finance of Russia dated July 23, 2010 N 03-04-05/6-412) . From January 1, 2014, the new provisions of Art. 220 of the Tax Code of the Russian Federation allows two such categories of expenses to be deducted for different items of property (Letter of the Ministry of Finance of Russia dated September 13, 2013 N 03-04-07/37870).

Until December 31, 2013 inclusive, the following rule was applied: if the owner received a deduction, but did not completely exhaust the entire limit on it, then it will not be possible to use the balance again when purchasing another apartment. Now, new rules are in force that allow you to use the remainder of the deduction when purchasing other apartments - until the entire deduction limit is exhausted (subclause 1, clause 3, article 220 of the Tax Code of the Russian Federation).

You can take advantage of the deduction in any year following the year of purchase, since the statute of limitations for receiving a tax deduction is not established by the Tax Code of the Russian Federation. A tax deduction can only be obtained for a tax period that has already ended. For example, if an apartment was purchased in 2016, then you can submit documents and receive a deduction starting in 2017.

The right to a property deduction can be used from the year in which the certificate of ownership of real estate was received (clause 6, clause 3, article 220 of the Tax Code of the Russian Federation).

Please note: from July 15, 2016, certificates of ownership are no longer issued, and the only document confirming the right to a property deduction for personal income tax for the purchase of housing is an extract from the Unified State Register (Letter of the Ministry of Finance dated October 4, 2016 No. 03-04-07/57750, sent by letter of the Federal Tax Service dated October 18, 2016 No. BS-4-11/19695@).

So, the legislation provides for two types of property deduction (Article 220 of the Tax Code):

1. deduction in the amount of actual expenses incurred for new construction or purchase of housing;
2. deduction in the amount of expenses actually incurred to repay interest on targeted loans (credits), for new construction or purchase of housing.

The taxpayer will be refunded an amount of 13% (personal income tax rate) of the amount of expenses for the purchase of housing and payment of interest on it (the amount of such expenses cannot exceed 2 million or 3 million rubles, respectively). For example, if the cost of an apartment is 2 million rubles, you can return 260 thousand rubles, that is, from the full purchase amount. But also from an apartment worth 7 million rubles. the taxpayer can claim a refund of the same 260 thousand rubles.

Advice: Do not underestimate the transaction amount in the purchase and sale agreement (this is usually done if the seller has owned the property for less than 5 years), since it is from this amount that a property deduction can be issued.

Practical situation

The taxpayer, under a purchase and sale agreement, purchased a property for residence. The certificate of state registration of property rights indicates as an object of right: “Apartments, non-residential purpose.” Does a taxpayer have the right to claim a property deduction?

Answer: By virtue of Part 2 of Art. 15 of the Housing Code of the Russian Federation, residential premises are recognized as isolated premises, which are real estate and are suitable for permanent residence of citizens (meets established sanitary and technical rules and regulations, and other legal requirements). At the same time, Part 1 of Art. 16 of the Housing Code of the Russian Federation, the number of residential premises includes a residential building (part of a residential building), apartment (part of an apartment), and a room.

Thus, such a type of real estate as “apartments, non-residential purpose”, on formal grounds, does not apply to residential premises in the sense of tax and housing legislation, therefore, there are no grounds for receiving a property tax deduction established by paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, is not available in the above situation.

Practical situation

From the certificate in Form 2-NDFL it follows that the organization withheld personal income tax from the employee’s income, but did not transfer the tax to the budget. Currently, bankruptcy proceedings have been introduced against the organization and there is a possibility that the amount of withheld tax will not be recovered from the organization. Does the tax authority have the right to refuse a property deduction for the purchase of an apartment to an employee of such an organization due to arrears in personal income tax?

Answer: if an organization - tax agent withheld personal income tax in a timely manner and in full, but did not transfer the amount of tax to the budget, an individual, with appropriate documentary evidence of expenses associated with the purchase of an apartment, has the right to receive such a deduction (Letter of the Federal Tax Service of Russia dated June 15, 2012 N ED-3-3/2090@). The tax authority does not have the right to refuse to an individual who is a personal income tax payer a property deduction for personal income tax provided for in paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, on the basis that the employing organization (tax agent), when paying income to the taxpayer, withheld personal income tax, but did not transfer it to the budget, even if the amount of withheld tax is not recovered from the organization due to bankruptcy.

Expenses for new construction or purchase of housing

The costs of purchasing real estate include the following expenses:

• for the acquisition of a residential house, apartment, room, or share(s) in them in a finished house, or rights to an apartment, room or share(s) in them in a house under construction;
• for the purchase of construction and finishing materials;
• for work related to the finishing of an apartment, room or share(s) in them, as well as the costs of developing design and estimate documentation for finishing work;
• for construction work (completion of a residential building or a share(s) in it that has not been completed) and finishing;
• for connection to electricity, water and gas supply and sewerage networks or the creation of autonomous sources of electricity, water and gas supply and sewerage.

Costs for finishing, completion and connection to networks can be accepted for tax deduction only if the contract for the purchase/sale of an apartment or residential building stated that the construction of the purchased house has not been completed, and the apartment is being sold without finishing (subclause 5 p. 3 Article 220 of the Tax Code of the Russian Federation).

Everything that is not included in the specified list cannot be included in the tax deduction calculation. Expenses for redevelopment, expenses for the purchase of plumbing fixtures and other equipment are not subject to inclusion (letter of the Ministry of Finance of Russia dated August 24, 2010 No. 03-04-05/9-492, letter of the Federal Tax Service of Russia dated April 6, 2011 No. KE-4-3 /5392@). If you indicate them in the declaration, the deduction will be denied. As a result, you will have to re-formulate the declaration and submit it for deduction again.

Expenses for repayment of interest on target loans

If the apartment was purchased with the help of mortgage lending, then a property deduction can be obtained from the amount of interest paid. The right to deduction arises in the tax period in which these interests were paid and to which the documents confirming them are dated. Moreover, such a right arises no earlier than the period when the right to deduct the amount of expenses for the acquisition (construction) of housing arises (Letter of the Ministry of Finance of Russia dated 04/07/2014 N 03-04-05/15495). That is, if a mortgage loan for the purchase of a home was received in 2015, and the document on home ownership was issued in the same 2015, then the interest paid can be returned in 2016 for 2015.

Until January 1, 2014, the amount of such expenses was not limited. If the right to receive a property deduction arose from January 1, 2014, then a deduction in the amount of interest repayment expenses can be provided only in relation to one piece of real estate and in an amount of no more than three million rubles.

Where can I get a deduction?

There are two ways to receive a property deduction:

• from the employer (employers) - until the end of the tax period, subject to confirmation of the right to deduction from the inspectorate. In this case, receiving a deduction represents the payment of wages without withholding 13 percent of personal income tax from the month in which the employee brings confirmation from the inspectorate.

• from the tax authority - at the end of the tax period, they are returned in a lump sum with the entire amount of the individual’s deductions that he made during the year from his income in the amount of 13 percent.

Receiving a deduction through your employer

Step by step this procedure will look like this:

Step 1. Write a free-form application to receive a notification from the tax authority about the right to a property deduction.

Step 2 . Prepare copies of documents confirming the right to receive a property deduction.

Step 3. Submit an application to the tax authority at your place of residence to receive notification of the right to a property deduction, attaching copies of documents confirming this right.

Step 4. After 30 days, receive a notification from the tax authority about the right to a property deduction.

Step 5. Provide a notice issued by the tax authority to the employer, which will be the basis for not withholding personal income tax from the amount of income paid to an individual until the end of the year.

Advice: When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

When applying for a deduction through an employer, a situation quite often occurs when an employee submits an application, supported by a notification from the tax authority confirming his right to a deduction, directly in January. After all, the tax office provides confirmation within 30 days from the date of receipt of the employee’s request. In this case, the organization provides a deduction from the beginning of the tax period in which the employee applied for its provision. The amount of tax calculated and withheld from the beginning of the tax period up to and including the month (if the tax has already been calculated and withheld) in which the employee applied for a deduction is over-withheld and is subject to refund by the tax agent (Letter dated November 22, 2016 No. 03-04-06/68714).

This position was confirmed in paragraph 15 of the Review of the practice of consideration by courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015.

Example. Citizen Savchenko bought himself an apartment in 2016 worth 1,400,000 rubles. He applied to his employer for a property tax deduction in September 2016.

During the period from January to August 2016 inclusive, the employee was paid a salary in the amount of 394,988 rubles. and withheld personal income tax in the amount of 51,348.44 rubles. (RUB 394,988 x 13%).

During the period from September to December 2016 inclusive, the employee was paid a salary of 192,800 rubles. Since the employee received the right to a property deduction, personal income tax on this amount in the amount of 25,064 rubles. (RUB 192,800 x 13%) he does not have to pay and, accordingly, the tax agent organization does not withhold this amount.

But for a refund of 51,348.44 rubles. - previously withheld personal income tax - the employee, according to the Ministry of Finance of the Russian Federation, must contact the tax office directly.

By the way, a citizen, if desired, can receive the remainder of the deduction from the employer if he previously received it through the inspection in an indefinite amount.

Receiving a deduction through the tax office

To receive a property deduction at the end of the year, the taxpayer must:

Step 1. Fill out a tax return (form 3-NDFL).

Step 2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

Step 3. Prepare copies of documents confirming the right to housing.

Step 4. Prepare copies of payment documents:

• confirming the taxpayer's expenses when purchasing property (receipts for receipt orders, bank statements about the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ;
• evidencing the payment of interest under a target credit agreement or loan agreement, mortgage agreement (in the absence or “burnout” of information in cash receipts, such documents can serve as extracts from the taxpayer’s personal accounts, certificates from the organization that issued the loan about the interest paid for using the loan).

Step 5. Provide the tax authority at your place of residence with a completed tax return with copies of documents confirming actual expenses and the right to receive a deduction when purchasing property.

From January 1, 2014, to receive a property deduction, as well as a deduction for interest repayment expenses, the taxpayer does not need to submit an application. The declaration itself is a written statement of the payer about the objects of taxation, about income received and expenses incurred (Letter of the Federal Tax Service of Russia dated December 17, 2012 N ED-4-3/21410@).

Please note that the owner can count on a property deduction four months from the date the inspection receives the declaration in Form 3-NDFL (three months of a desk audit and one month for the tax refund period). Of course, it is quite possible that the tax office will conduct an audit and transfer the funds faster. But if the verification period is delayed and the deduction amount has not been credited to the homeowner’s account after 4 months, then the owner has the right to expect to receive a penalty for late tax refund.

Conditions for receipt: The owner can receive a deduction for the tax period in which he had income taxed at a rate of 13 percent personal income tax. If the amount of income of an individual does not allow using the deduction in full in the current year, then its balance can be transferred to subsequent years (clause 9 of Article 220 of the Tax Code of the Russian Federation). To do this, the taxpayer should submit a declaration to the inspectorate next year indicating the unused balance and a 2-NDFL certificate. In this case, there is no need to resubmit the package of supporting documents (Letter of the Ministry of Finance of Russia dated 06/07/2013 N 03-04-05/21309). It should be borne in mind that the period for applying for underused deductions is limited to three years.

When you cannot exercise the right to deduction

You cannot use the right to deduction in the following cases:

• The citizen has already previously used a property deduction when purchasing or constructing a residential building, apartment or shares in them in the period from 01/01/2001 to 12/31/2013, even in an amount less than the maximum amount established by law.

The fact is that until January 1, 2014, property deductions for expenses were provided for only one property. If the actual costs of purchasing (constructing) a house or apartment turned out to be less than the established maximum deduction amount, then the unused part of the deduction was “burned out” and it is currently impossible to use the deduction.

• The citizen has already taken advantage of the deduction for one or more real estate objects, the ownership of which you acquired after 01/01/2014, in the full amount - 2,000,000 rubles. (Clause 1, Clause 3, Clause 11, Article 220 of the Tax Code of the Russian Federation). If the taxpayer has exercised the right to receive such a deduction in an amount less than its maximum amount, the remainder of the deduction until it is fully used can be taken into account in the future when purchasing another property. This procedure applies to deductions, the right to receive which arose on January 1, 2014 (Letter of the Ministry of Finance of Russia dated January 29, 2014 N 03-04-05/3251).
• If the citizen is not a tax resident of the Russian Federation - regardless of the size of the tax rate applied to your income (clause 3 of article 210, clause 3 of article 224 of the Tax Code of the Russian Federation).
• If a citizen does not have income for which a tax rate of 13% is applied, established by clause 1 of Art. 224 Tax Code of the Russian Federation.
• If the purchase and sale transaction is concluded with a citizen who is interdependent in relation to the taxpayer. The following are recognized as dependent persons: spouse, parents (including adoptive parents), children (including adopted children), full and half-siblings, guardian (trustee) and ward (Article 105.1 of the Tax Code of the Russian Federation).
• The citizen did not incur expenses in connection with the acquisition of property, since he received it: as a result of privatization; in order of inheritance; as a gift; in the form of winning a lottery, etc.
• The citizen did not incur expenses in connection with the acquisition (construction) of real estate, since the corresponding expenses were fully covered (clause 5 of Article 220 of the Tax Code of the Russian Federation): at the expense of the employer; at the expense of other persons; at the expense of maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children; through payments provided from the budgets of the budget system of the Russian Federation.
• If a residential building (apartment) was purchased partly at the expense of an individual’s own funds, and partly at the expense of the budget of the budgetary system of the Russian Federation, then the deduction will be provided only for expenses exceeding the amount of funds received from the budget.
• The buyer incurred expenses associated with the acquisition (construction) of real estate, but he has not yet acquired ownership of the corresponding object (clause 6, clause 3, article 220 of the Tax Code of the Russian Federation).
• There are no documents confirming the right to deduction, payment documents (clauses 6, 7, clause 3, clause 4, article 220 of the Tax Code of the Russian Federation).

In addition, you cannot take advantage of a property deduction for personal income tax in the amount of expenses for repaying interest on targeted loans for the acquisition (construction) of real estate in the following cases.

• The citizen has already used a property deduction for expenses to repay interest on targeted loans (loans) aimed at the acquisition (construction) of a residential building or apartment (clause 8 of Article 220 of the Tax Code of the Russian Federation).
• The credit (loan) was issued for other purposes (not related to the purchase of housing) or without specifying the purpose (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation).

Practical situation

The taxpayer is a co-borrower under a loan agreement, the funds under which were spent on the purchase of housing (apartment) by his parents. Can he take advantage of a property deduction for personal income tax on interest paid (in proportion to his share of the debt)?

Answer: The Tax Code of the Russian Federation connects the provision of a property tax deduction not only with the fact that the taxpayer has made expenses, but also with the acquisition of housing in the taxpayer’s ownership, that is, with the presence of a document on registration of ownership of the apartment. Consequently, the taxpayer-co-borrower does not have the right to take advantage of a property deduction for interest paid, due to the fact that the apartment was purchased as the property of the parents.

Practical situation

An employee, a citizen of Kazakhstan who is not a tax resident of the Russian Federation, got a job with the organization under an employment contract in March 2015. In April 2015, the said employee purchased an apartment and contacted the tax authority at his place of registration to receive a notification for the employer about the property tax deduction established by paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation. The tax authority refused to issue this notification. Does the employee have the right to receive appropriate notice?

Answer: The position of the Ministry of Finance is that citizens of member states of the Treaty on the Eurasian Economic Union will be able to receive deductions in the Russian Federation only after they have acquired the status of tax residents of the Russian Federation (Letter dated 04/09/2015 N 03-04-06/20223). Accordingly, it can be assumed that until the employee acquires the status of a tax resident of the Russian Federation, the property deduction, including by issuing to the employee for the employer a notice confirming the right to property tax deductions, is not applied.

At the same time, we should keep in mind another position, which, in our opinion, corresponds to the current legislation.

The fact is that personal income tax taxation of the income of a resident of a state party to the Treaty on the Eurasian Economic Union on the territory of the Russian Federation is carried out from the first day of work under an employment contract at a rate of 13% (Letter of the Ministry of Finance of Russia dated March 10, 2015 N 03-08-05/12342). Clause 3 of Art. 210 of the Tax Code of the Russian Federation, the tax legislation of the Russian Federation lays down a methodological approach, according to which tax deductions are applied not to tax residents or non-residents of the Russian Federation, but exclusively to income in respect of which a tax rate of 13% is provided (regardless of any legal status of the taxpayer ).

Considering that income from employment of a citizen of Kazakhstan is taxed in the Russian Federation at a tax rate of 13%, he has the right to claim a property tax deduction, including by receiving from the tax authority a notification to the employer about the right to a property tax deduction (regardless of the absence such a citizen has the status of a tax resident of the Russian Federation).

For accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account.

Property tax deduction is an opportunity for Russian citizens to receive funds spent on vital operations. The legislation determines the exact list of such operations, the maximum amount of deduction and the necessary documents that are presented to the Federal Tax Service or the employer.

Grounds

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Property tax deduction is provided only to Russian citizens. A strict list of procedures has been defined for which money can be returned.

Full list of transactions that are subject to property tax deduction:

• purchasing a plot, apartment, room or house;
• home construction;
• payment of interest on targeted loans taken;
• costs for housing arrangement and repair work.

Moreover, the last condition works differently: in some cases, the deduction can be used only once, and in others - until the limit is received.

Legal basis

When determining a property deduction, you should seek help from the following laws:

• , according to which taxes cannot be withheld from pensions accrued for any reason;
• Federal Law 330, according to which pensioners receive a tax deduction only in situations described in this regulatory act;
• , according to which only tax residents of Russia are entitled to take advantage of the benefit;
• regulating the maximum amount of property tax deduction.

Amount of property tax deduction

Refunds are provided only for those citizens who have a regular income, from which a portion is paid to the state treasury as taxes.

Such citizens have the right to receive a discount of 13% on taxes on sales and on.

When buying an apartment

When purchasing an apartment, the amount of property tax deduction will directly depend on the amount spent on the purchase of real estate.

The first condition for determining the size is that only 13% of the full cost of the property is returned.

Limit

The maximum amount from which the limit is paid:

• 2,000,000 rubles, if the living space was purchased with one’s own funds;
• 6,000,000 rubles if residential space is purchased.

The maximum amount of property tax deduction that can be received:

• 260,000 rubles when purchasing living space using your own funds;
• 786,700 rubles when purchasing living space using a mortgage.

How to calculate?

To calculate, you will need to use a fixed deduction amount, which is equal to 13% and the cost of the apartment. If you need to pay off the costs of repairs or redevelopment of the area, then the specified percentage does not apply.

Calculation formula: apartment cost * personal income tax = deduction amount.

Example 1: the cost of the apartment is 1,500,000 rubles, which means that when using the formula, the tax deduction will be 195,000 rubles.
Example 2: the total cost of the apartment is 2,657,000 rubles, but the maximum amount from which a deduction can be received is 2,000,000 rubles, so the buyer will only be able to get 260,000 rubles back.
Example 3: the apartment was purchased with a mortgage, and its cost was 6,000,000 rubles, of which 3,000,000 rubles were paid as an initial payment, and the remaining amount was borrowed from the bank at 12% per annum for 10 years. The overpayment in this case will be 2,164,954 rubles. Then the tax deduction will consist of: funds spent on the purchase of an apartment (down payment) + loan repayment.

The total tax deduction will be: 260,000 rubles (the maximum amount, since 3,000,000 rubles were paid) + 281,444 rubles = 541,444 rubles.

How to get a?

• purchase and sale or construction agreement;
• applicant's passport;
• payment documents;
• confirmation of ownership of the object;
• certificate 2-NDFL from the employer;

If the apartment was purchased with a mortgage, then you will additionally need to present:

• loan agreement;
• certificate from the bank about interest paid.

How long should I wait for a refund?

The refund period will depend on the amount of the deduction, the chosen method of receiving funds and the category of payments. In fact, the benefit begins to be transferred from the next reporting year.

But the period can be shortened if the buyer contacts the employer. Then the wait will be one month (this time is required to obtain a special certificate from the Federal Tax Service), after which part of the benefits will be transferred along with the salary on a monthly basis. The third option is with a mortgage. In this case, payments will be made monthly, along with payment of interest on the loan.

For what period can the tax be refunded?

The legislation does not define restrictions on the time frame for receiving a property deduction. This allows you to receive funds even if the property was purchased several years ago. The main condition is the availability of all required documents.

Single validity

In 2014, new rules for property deduction were introduced. Until this year, you could only receive the benefit once in your entire life. That is, even if 20% of the maximum amount was used, it was not possible to get the rest.

If you are officially employed, regularly pay income tax to the state from year to year, and still have not taken advantage of your right to receive a tax deduction when buying an apartment, building a house and compensation for interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legislated and described in detail in Article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and with specific examples by our leading lawyer.

Today we will tell you about all the intricacies of applying for a tax deduction when buying an apartment, taking into account all the changes in legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, our online lawyer is ready to advise you promptly and free of charge directly on the website. Just ask your question in the pop-up form and wait for an answer. This way you can quickly and more clearly understand your rights to receive a tax deduction.

The most common questions that our lawyers encounter are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his work activity in the amount of 13%. In the same amount (13%), a citizen can return money from purchased real estate, or more precisely in the following cases:

1. Direct purchase of housing (apartment, house, room);
2. Building your own home;
3. Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
4. You also have the right to get your money back for paying interest on your mortgage loan.

Who will not be able to get their money back?

You won’t be able to get your income tax back for purchasing an apartment if:

• You purchased an apartment before January 1, 2014 and have already exercised your right to deduction;
• If you purchased real estate after January 1, 2014, but have reached your limit (more on this below);
• If you purchased real estate from a close relative (mother, father, daughter, son, brother, sister);
• If you are not officially employed (and accordingly do not pay income tax);
• If your employer took part in the purchase of the apartment (for example, the company you work for paid for some part of the housing you purchased);
• If, when purchasing an apartment, you took advantage of some government programs or subsidies, for example, maternity capital.

How many times can you receive a tax deduction when buying an apartment?

There are two possible answers to this question:

• If your apartment or other real estate was purchased before January 1, 2014, then according to Article 220 of the Tax Code of the Russian Federation (paragraph 27, paragraph 2, paragraph 1), you have the right to use the tax deduction only once in your life, and it does not matter when square meters cost you the price. For example, if a home was purchased for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
• If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is equal to two million rubles. Read more about how much money you can get back, as well as specific examples, further in this article.

How much money will be returned?

So, how much state compensation can you expect when purchasing an apartment after January 1, 2014? We answer:

Your maximum limit for income tax refund from the purchase of an apartment is 2,000,000 rubles (for your entire life). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can return an amount equal to your income tax, which your employer pays to the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not expire, and in subsequent years you will also be able to issue a refund until don't reach your limit.

But you have the right to submit income declarations to the tax office only for the current year or for a maximum of three previous years, but more on that a little later. First, let's finally figure out the amount of tax compensation you can count on when buying an apartment. To make everything completely and completely clear, let’s look at two specific examples.

An example of calculating a tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. You officially worked all year and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at your place of residence and write an application for a refund for the purchased property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on this exact refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years if you are still officially employed. For example, in 2016 you officially worked only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years you will still have an amount left for return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and received a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, you can return another 65,000 rubles (13% of 500,000) from this purchase, since the total limit for return is limited to 2,000,000 rubles.

Required documents

To get your tax refund for purchasing an apartment, first of all you need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2018 to obtain a property tax deduction is as follows:

• Copy of the passport;
• Apartment purchase and sale agreement + copy;
• Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
• Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
• A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
• Certificate of income from place of employment in form 2-NDFL;
• It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
• Completed application for tax refund.

In addition to the above mandatory documents, the tax authority may also require you to fill out applications for the distribution of deductions between spouses if you are officially married. Below you can download and review samples of applications required to be filled out.

To get a tax refund for the previous 3 years, you also need to fill out returns for 2017 and 2016.

When should I submit documents and for what period can I get a tax refund?

You can submit documents for a property tax refund when purchasing an apartment, starting from the moment you have fully paid for the purchased housing and received the documents for the right to own real estate:

• Certificate of registration of ownership - in case of purchasing square meters under a sales contract;
• An act of transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity participation agreement.

You must also have in your hands all payment documents confirming your expenses for the purchased housing.

As a rule, submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office in the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, then you can also receive a tax deduction for it, and you have the right to file an income tax return for the three previous years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you came to your senses and contacted the tax office with a corresponding application. All these five years you worked honestly and had an official income, but you will only be able to use your contributions to the treasury in just three years preceding the moment you applied for the deduction. In this case, these are 2020, 2019 and 2018. If during this time your total income tax was less than the refund amount due to you (see the item “How much money will be returned?”), then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way: obtain it yourself by contacting your tax office. You may have to fuss a little and run around for certificates, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do this yourself, or you simply don’t have time for it, then our online lawyer is ready to give you a free consultation on how you can significantly speed up and simplify this entire process.

To receive a property tax deduction in 2018, you need to fill out a new declaration in the established form 3-NDFL and attach it to the collected documents (it is also included in the list of required documents).

Together with copies, the package of documents is handed over to the tax service employee on duty, after which he will check them within a certain time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, applications are reviewed and decisions are made within two to four months.

How can I get a cash deduction from my employer?

You can receive a tax deduction for the purchase of an apartment without contacting the tax office. More precisely, you will have to go there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out an application “to confirm the taxpayer’s right to receive property tax deductions,” the form of which you can download below.

After receiving a written notice from the tax office confirming your right to a deduction (usually it takes about 30 days for tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you free of charge on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for an answer.

Also, if you still have any gaps in understanding your rights and the necessary actions to return income tax after purchasing an apartment, our specialists will advise you online for free.

Calculator

​You can find out how much tax you can get back from purchasing an apartment in 2019 by using our

Last updated June 2019

Every new owner of an apartment, residential building, or plot of land for individual housing construction strives to receive a property tax deduction. Its essence is to compensate for the costs of purchasing housing using previously paid taxes. In other words, the amount of taxes transferred by a citizen to the budget can be received back.

What property can be deducted from?

The law clearly defines the types of real estate for the purchase of which a property deduction is acceptable:

• apartments in multi-apartment buildings;
• apartments in houses under construction - shared construction;
• residential building (cottage, villa, country house, garden house and other buildings with residential purposes);
• unfinished residential building;
• isolated room in an apartment or house;
• land plot for the house being purchased. Such land should be of the following types: for individual housing construction, for personal farming, etc. For example, lands for agricultural purposes or for the construction of industrial facilities are not included in this list;
• bare area intended for individual housing construction;
• shares in the specified types of real estate.

The deduction is due both when purchasing a home and when building from scratch or completing construction.

In addition to the direct costs of purchase or construction, you can include in the deduction amounts interest on targeted loans for the purchase, construction and renovation of housing, for the purchase of land for construction, etc. (the so-called interest deduction). However, fines, penalties, and penalties for late payments are not included in this list.

Separately, land plots without residential buildings already built (or subsequently built) on them do not provide the opportunity to use the property deduction.

Example: In 2014, a citizen bought an empty plot for individual housing construction. Only in 2018 did he build a house on it. In this case, since 2014 he has no right to a deduction. Only starting in 2018 can he use it by confirming ownership of a house on this land. And also by providing documents for the land and its payment.

There are additional requirements for real estate that can be used to obtain a property tax deduction:

• location of an apartment or house in Russia;
• residential purpose, that is, for the residence of citizens. And if, for example, an apartment is purchased that has been transferred to non-residential premises, then the deduction is not allowed.
• no commercial purpose, only for personal and family use.

What expenses can be included in the deduction amount?

The table shows the cost, which is taken into account depending on the type of property:

Each type of expense must be confirmed by payment documents. Controversial issues usually arise when confirming the costs of finishing and completing apartments/houses. The contract for the purchase of an unfinished apartment must directly state that the housing is in rough condition and requires repairs. And when buying an unfinished house, the object is defective and construction needs to be completed.

What is the size of the property deduction in 2019?

The size of the property deduction is constantly changing (increasing). This is due to inflation and general rise in prices.

For the current state (2018, 2019):

• amount of property deduction when purchasing an apartment, land. plot, residential at home, as well as during construction and repairs is 2 million rubles. This is the tax base limit. The refund amount is calculated from it. That is, the maximum you can return from the budget is 260 thousand rubles. (2 million X 13%);
• interest on loans – 3 million rubles. (you can return - 390 thousand rubles), until 2014, interest on loans was taken into account in full without limitation.

These amounts indicate that a person over a certain period (depending on salary) can return 13% of the purchase costs (construction/repair). But no more than the specified restrictions.

Example: when purchasing an apartment for 1.4 million rubles, a citizen can return 182 thousand rubles (amount of expenses x 13%).

Receiving a tax deduction when purchasing an apartment is made from the amounts of personal income tax that the citizen has paid or will pay. In this case, only the 13% tax rate is taken into account.

Example: in 2017, a citizen received income taxed at 9%, 13%, 30%, 35% tax rates and in total paid personal income tax in the amount of 80 thousand rubles. Of these, only 30 thousand rubles were accrued at a 13% rate. This means that he will only be able to reimburse 30 thousand rubles.

Advice: you should be careful about paperwork, especially with regard to the cost of real estate. The seller (in the case of the sale of housing that has been his property for less than 5 years), in order to reduce the tax, may ask to specifically lower the cost of housing in the contract. If the price is less than 2 million rubles, then the buyer is at a disadvantage. In this case, the Federal Tax Service will give the right to deduct from the value of the contract. Promises from the seller about additional receipts, checks, etc. will not help solve the problem. Tax authorities focus only on the amount in the contract. And if you indicate other figures in the 3-NDFL declaration, this will be a reason for refusing the deduction.

If the cost of the apartment is more or less than 2 million rubles

• Often, spending on purchasing/building housing exceeds the property limit. deduction. Then the citizen is forced to make payments up to the maximum amount provided by law.

Example: Let’s say a cottage was purchased for 5 million rubles, the deductible amount will be 260 thousand rubles. (2 million x 13%). Those exceeding 3 million are not taken into account, they are simply burned. It is clear that the same deduction rate will apply when purchasing a home for 6 million rubles. and for 7 million rubles. etc.

• If the deduction base is less than the maximum limit, the owner can receive an additional deduction for another property. This additional housing can be purchased/built later.

Example: In 2018, an apartment was purchased for 1.5 million rubles. The citizen claimed a deduction of 195 thousand rubles. Next year, the same citizen buys a residential building worth 3,000,000 rubles. He also has the right to claim a deduction and will receive 65 thousand rubles. (2 million (limit amount) “-” 1,500,000 (expenses at the first deduction) = 500,000 “X” 13%). But keep in mind that if, upon the second purchase of real estate, the law increases the maximum deduction amount (for example, to 2.5 million rubles), you will retain the maximum amount that existed during the first application (in our case, 2 million rubles. ).

In a relationship interest deduction on loans (credits) such transfer of amounts is not allowed. Get cash. deduction is possible only in relation to one piece of real estate, regardless of whether the expenses have reached the maximum amount or not.

For a mortgage (loan), property deductions are allowed for both housing and interest. In this case, the total maximum tax base reaches 5,000,000 rubles. (2 million for real estate + 3 million for interest).

• 260 thousand rubles.- maximum amount of money back in hand (purchase/construction/repair of real estate)
• 390 thousand rubles.- interest on loans/credits

Eventually, You can return 650 thousand rubles in money.

The following funds are not included in expenses:

• received under state or municipal support programs (maternity capital, subsidies, subsidies, benefits, etc.),
• provided free of charge by the employer for the purchase of land or the acquisition/construction/repair of housing.

Example: the cost of the apartment was 1,653,026 rubles. of which 453,026 thousand rubles. maternal capital. In this case, the amount of expenses for property deduction will be equal to 1.2 million (1,653,026 - 453,026) rubles.

Is it possible to use the deduction several times if it is not received in full?

The deduction applies to the purchase of several objects, purchased simultaneously or gradually. But until the cost of purchases (from a specific owner) reaches 2 million rubles.

This does not apply to those citizens who purchased housing/land before 01/01/2014. At that time this rule was not in effect.

For the loan-credit type of deduction, the return amount can be selected only in relation to one property.

Documents confirming the right of deduction

To use the property. In addition, you need to collect a package of documents. The specific list is determined depending on the type of life situation. The table shows sets of documents for typical situations:

When paying interest on a loan (credit), the following documents are additionally added to the listed documents:

• loan (credit) agreement;
• loan/credit repayment schedule;
• bank certificate of interest paid;
• payment documents.

2 ways to receive a deduction, list of documents for deduction

Deduction received through the Federal Tax Service - one-time deduction

Receiving cash deduction through the Federal Tax Service, the so-called one-time deduction when purchasing an apartment, house, land (construction and renovation of housing). At the beginning of the next year, after the year in which the purchase (registration of construction) took place, the citizen can file a tax. Declaration 3-NDFL to the Federal Tax Service. You can fill out the declaration yourself, or contact specialists to fill it out, and you can also entrust the provision of a package of documents to a representative (by power of attorney).

So, the following (minimum required) list of documents should be submitted to the Federal Tax Service:

• ​register with a list of submitted documents;
• ​application for submission of deduction;
• ​declaration 3-NDFL, in which all calculations have been made and the amount of tax that must be transferred by the tax authority to the citizen’s personal account is indicated;
• ​certificate 2-NDFL from the place of work (from all works);
• documents confirming the ownership of the property - state certificate. property registration/extract from the Unified State Register of Real Estate, an acceptance certificate (not required for a purchase and sale agreement), payment documents confirming payment for housing and interest on loans (receipts, payment orders, payment receipts);
• ​copy of passport;
• ​ after checking the declaration (no more than 3 months), the inspection informs about the result of the check (in writing or by phone) and offers to submit an application to the Federal Tax Service for the return of the deduction to the taxpayer’s account, indicating payment details. After submitting such an application, the tax amount is transferred to the citizen’s account within 3 weeks. It is possible to submit an application for payment simultaneously with the main package of documents.
• depending on the specific everyday situation, additional documents may be submitted (for example, a marriage certificate, an agreement between the spouses on the distribution of shares, etc.);
• if payment for housing was from another person, then payment documents are needed (which will indicate that the payment is being made for the buyer) and a power of attorney for the right to make such payments.

There are no time limits for applying to the tax authority to obtain a deduction. But if you apply late, it is not always possible to return the tax for the year in which the property was purchased. The legislation (clause 7 of Article 78 of the Tax Code of the Russian Federation) stipulates that the tax can be returned no later than three years from the date of its payment. That is, the periods (years) for which the tax is returned are counted from the year of direct submission of documents to the Federal Tax Service.

Example: a citizen bought an apartment in 2012, the initial application to the Federal Tax Service could have been made in 2013 (to receive personal income tax for 2012). However, the citizen decided to apply to the tax service for the deduction only in 2018. So, it is possible to return the tax no earlier than 2015, that is, for 2015, 2016, 2017. - three previous years.

Example: the house was purchased in 2016, the decision to receive the deduction was made in 2018. Property deduction can be realized for 2017 and 2016. Earlier it is impossible, since the first, earliest, year of deduction is precisely the year of acquisition of property.

Advice: if the initial deadline for applying for a deduction is missed, when submitting documents to the Federal Tax Service, immediately submit declarations for all missed years (within the permissible three-year period) one declaration for each year, but no more than three. This way you can quickly realize your property deduction.

How long should I wait for a tax deduction when applying to the tax office?

So, after submitting the documents, the inspectorate can conduct an inspection within 3 months. Based on the result, a decision is made to grant a deduction or refuse. The tax office must notify the taxpayer of the decision. If the deduction is confirmed, he submits the application and his bank account details. Within a maximum of 1 month (usually within 2 weeks), funds are transferred to the citizen’s account.

Receiving a deduction from the employer - receiving a monthly deduction

With the second method, the application is possible already in the year in which the purchase/construction/repair of the property, etc. took place. But still, the citizen applies to the Federal Tax Service to receive notification of the right to take advantage of the deduction. The following are submitted to the tax office:

• ​ register of transferred documents;
• ​ application with a request to confirm the right to deduction (filled out according to the recommended form of the Federal Tax Service);
• ​ documents justifying the right to deduction (according to the table above).

Providing a 3-NDFL declaration and 2-NDFL certificates (as in the first option) is not required.

If a positive answer is received, the citizen provides at the place of work:

• application for the return of personal income tax amounts from accrued wages in the future (about non-withholding of income tax);
• notification to the tax authority.

The employer can already pay wages in full this year (without withholding personal income tax). And when a 3-NDFL declaration is submitted to the tax office, such a deduction can only be received next year for the total amount of tax withheld for the year. Although combined options for obtaining deductions are allowed, they usually lead to errors and unnecessary problems.

If in one year the deduction is not received in full, then the resulting balance is carried over to the next year and so on until the deduction is realized to the last ruble. Moreover, every year a citizen is obliged to complete the above application procedure. Upon receipt of the carryover balance, deduction of supporting documents is no longer required. Only a declaration and an application must be provided.

The deduction is provided from income tax paid in the year of registration of ownership of real estate (if applied on time), no earlier, with the exception of pensioners. The latter can take 3 years before the transaction.

Advice: if a citizen works in several places, then it is advisable to apply for a deduction to the Federal Tax Service, since when receiving a deduction from one of the employers for the reporting year, an uncollected personal income tax will remain and in order to receive the balance you will have to additionally apply to the Federal Tax Service. This complicates the calculation of the balance carried over to future periods and is simply not convenient for the citizen.

Step-by-step instructions for obtaining a property deduction

On what basis can the tax office refuse a property deduction?

The tax inspectorate's refusal to grant a property tax deduction when purchasing an apartment, room, or house may be after a desk audit is possible if it has discovered:

• conflicting information in the declaration and supporting documents, incorrect calculations (mathematical errors in calculations);
• according to the documents provided, there is no basis for applying a property deduction (for example, a citizen has already used the right to a deduction and the maximum amount of expenses from which the deduction was received reached 2 million rubles, or a land plot was purchased not for individual housing construction, etc.);
• incorrect preparation of the 3rd personal income tax declaration, lack of documents (or parts of documents) confirming the legality of the deduction, as well as their legal inconsistency;
• if the housing was purchased at the expense of the employer in the name of the employee;
• if the purchase and sale agreement was concluded between relatives (interdependent persons) - children (full and half-blooded), parents, spouses, grandchildren, grandparents;
• and also when the transaction is made between citizens who are subordinates in service;
• if the apartment was purchased entirely with state funds. “military mortgage” program, “young family program”, etc.
• from the amount of own funds spent on the purchase of an apartment, funds received in the form of maternity capital, subsidies, benefits, etc. will be deducted;
• objects do not fall under the deduction program (for example, non-residential premises in an apartment building were purchased).

Obtaining a property tax deduction for a child

When concluding a transaction, parents (adoptive parents, guardians, trustees) act on behalf of the minor; they can also exercise the right to dispose of taxes. excluding the child.

There are certain requirements that should be followed when deducting in such situations:

• the child’s age must not exceed 18 years;
• a parent who decides to receive a deduction for a child has the right to do so, if he has not previously received a deduction for himself;
• When purchasing real estate (share) in the name of a child, payment is made from the parent’s own funds.

Situation 1: The home is purchased in the child's name. Upon receipt of cash. For deductions, a standard package of documents is submitted to the Federal Tax Service, plus the child’s birth certificate. Be careful when preparing payment documents. They must clearly indicate the person who receives the child benefit.

Situation 2: Real estate is acquired as common shared ownership, in the name of one of the parents and the child(ren). A parent can take advantage of both the deduction for himself and the deduction for his child.

Example: A citizen bought an apartment worth 3 million rubles. and registered it in equal shares for himself and two children, 1/3 each. A citizen can receive a deduction in the amount of 260 thousand rubles, that is, for all shareholders. After this, the citizen is considered to have taken advantage of the deduction in full; children retain the right to deduction for future periods. In this case, the consent of the second spouse not participating in the transaction is not required to deduct for children.

Situation 3: Property is purchased for spouses and child(ren). The deduction for children can be received by either spouse or both spouses at once.

Example: a residential building was purchased for spouses and two children in equal shares (¼ each) worth RUR 4,000,000. One of the spouses can receive a deduction for themselves and two children, that is, in the amount of ¾ of the total deduction - 195,000 rubles. (2 million rubles/4 X 3 X 13%). Or each spouse can receive 2/4 of the total deduction. Thus, the share of one child will be realized by one spouse, and the second by another. In addition to the standard package of documents, it is necessary to submit birth certificates of the children and an agreement between the spouses on the distribution of shares of the children among themselves.

Situation 4: Housing is purchased for the parent(s), child(ren) and a third party. In fact, this situation does not differ in any specifics from situations 2 and 3. Therefore, any wisdom in describing this case is not required. It is only worth clarifying that no consent or other permitting documents from a third party are required in such a transaction.

After a parent applies a deduction for a child (regardless of its size), the child does not lose the right to a property deduction in the future in the amounts that will be established at that time. The use of a deduction for a child implies the exercise by the parent of his right to a deduction.

Each parent can receive a deduction for the same child under different transactions. In other words, it is permissible to receive a deduction twice for one child.

Property tax deduction for pensioners

A tax deduction for the purchase of an apartment (land, house, etc.) by pensioners, as an exception, provides the opportunity to return the tax for the three previous years before the year in which the property was purchased.

Example: the pensioner bought an apartment in 2018, then the deduction is transferred to 2017, 2016, 2015. Thus, by contacting the Federal Tax Service in 2019, a deduction can be received for 2018, 2017, 2016 and 2015, regardless of whether the pensioner had income or not.

Example: the citizen has been retired since 2005, having no income other than a pension (tax-free). In 2017, he bought an apartment. In 2019, he can claim a tax refund for 2018, 2017, 2016, 2015. It is incorrect to determine the preceding periods from the year in which the citizen retired. That is, take into account the previous period from 2005 to 2003. it is forbidden.

If the pensioner did not apply for the deduction in a timely manner, then the previous three years of the transferred balance are counted from the year of application to the tax office.

There are situations when a citizen purchased real estate and applied to the INFS for a deduction without using it in full (with a transfer of the balance). Subsequently, the citizen retires and has the right to a tax refund for the previous three years.

Example: a citizen bought an apartment in 2017. In 2018, he filed documents with the IRS and received part of the deduction. Also in 2018, he retired. In 2019, he submits another application for the remainder of the deduction and uses the pensioner’s right to a tax refund for early years, namely, for 2018, 2016 and 2015 (for 2017 the deduction has already been received).

To receive “pension” deductions, it does not matter whether the taxpayer works or not; in any case, the right is available.

A pensioner, in addition to the standard package of documents, needs a copy of the document on pension status (pension certificate/certificate from the pension fund).

Tax deduction when purchasing a share of an apartment

A tax deduction arises not only for the 100% owner of real estate, but also for owners of shares in such real estate. As a rule, shareholders are either spouses or close relatives, but there may also be third parties.

The most common cases of tax application. deduction for shares is joint participation in property of spouses or parents and their children.

The owner of an interest in real estate (which is usually expressed as a fraction or percentage) is not tied to the size of his share. The actual amount of expenses for acquiring your share of the property determines the amount of the deduction. That is, the 2 million milestone is not tied to the object, as it was before 01/01/2014, but to a specific buyer. It turns out that for 2 million rubles. expenses can be claimed by any number of shareholders in one property, as long as the total value of the property allows.

Example: The apartment was purchased by two persons in equal shares (1/2). The total cost of the apartment is 4 million rubles. Accordingly, each shareholder has the right to deduct 2,000,000 rubles. In past years, each shareholder could receive 1 million rubles, since from 1 property it was possible to receive a total of 2 million rubles. and this amount was distributed among shareholders in proportion to the size of their shares.

But if the value of real estate is less than the established maximum amount (2 million rubles), questions should not arise at all.

Example: three citizens buy a cottage worth 1.5 million rubles in equal shares (1/3). Each of the property participants has the right to a deduction in the amount of RUR 500,000. (1500 000 X 1/3).

When purchasing a hotel share by one buyer, there are no difficulties with deductions, but when several people (not spouses) are involved in the transaction, the following situations occur:

Features of obtaining a tax deduction for spouses

There are two types of common property of spouses.

• Common joint property, when housing or land is purchased in the name of one of the spouses or both, but without determining the shares in the property.
• Common shared ownership, when upon purchase both spouses appear in the documents with a clear distribution of shares among themselves.

With common joint ownership

When purchasing real estate in joint ownership, virtually no controversial or difficult issues arise.

So, either one of the spouses or both can participate in the transaction. In any case, their shares in the real estate are assumed to be equal (by force of law), that is, 50 percent each. The paperwork for deduction is also standard. However, sometimes additionally it is required:

• Marriage certificate;
• agreement of the spouses on the distribution of shares.

Situation 1: If housing is purchased by one of the spouses, who appears in both the purchase documents and the payment documents. The right to deduction can be obtained solely by the spouse in whose name the transaction is executed. In this case, submission of a marriage certificate and agreement of the spouses on the distribution of the deduction is not required.

Situation 2: If the real estate documents are issued in the name of one of the spouses and it does not matter on whose behalf the payment was made under the agreement, you can receive a deduction either depending on the amount of expenses incurred (confirmed by payment documents) or by agreement between the spouses (including a spouse can receive a 100% deduction , whose name does not appear on the property documents). It is necessary to submit both a marriage certificate and an agreement to the Federal Tax Service.

Situation 3: Both spouses appear in the contract for the purchase of housing; documents for payment are drawn up either from both or from one of the spouses. The marriage certificate and agreement must be included in the package of documents for the Federal Tax Service.

Situation 4: Real estate was acquired during marriage in the name of one of the spouses, payment documents are also in the name of this spouse. If the funds for the purchase of housing are not common property (for example, given to one of the spouses or received by inheritance), then the second spouse (not included in the real estate documents) does not have the right to deduction, since such property is not recognized as joint property. In practice, it is difficult for the tax authority to track the monetary source of the spouses if these circumstances are not specifically stated in the contract for the purchase of housing or are otherwise notified to the Federal Tax Service. Therefore, tax authorities will not be able to correctly qualify such a transaction, and if there are appropriate statements and agreements, the deduction between spouses can be distributed at their request, contrary to the established rules.

How is the deduction distributed between spouses?

The distribution is made in order to realize the deduction as quickly as possible and with greater benefit to the spouses.

If the total amount of housing is equal to or less than 2 million rubles . Then distributions are possible (50 / 50; 70 / 30; 90 / 10, etc.). Moreover, each spouse can further exercise his right from other objects up to the full limit.

The cost of housing is more than 2 million rubles. Each surrogate can receive a full deduction (2 million) if the transaction price allows.

With common shared ownership

Receiving a deduction by spouses who have shared ownership of a property is carried out according to the general rules for applying the deduction for shareholders. That is, one of the spouses cannot exercise the right to deduction in relation to the share of the other spouse.

In accordance with the law, the purchase of property by spouses in shares is possible either with or without the conclusion of a marriage contract certified by a notary. Most often, transactions are made by drawing up contracts for the purchase and sale of housing with the distribution of shares of the spouses among themselves and the subsequent successful state. registration (in the Russian register) without a marriage contract. Moreover, such documents are accepted by the tax service, and the required deduction is provided without problems. Such cases are possible when the shares of the spouses are not only equal (50/50), but also have different sizes (10/90, 65/35, etc.).

But don’t be surprised if you are denied a deduction in such a situation. It will be possible to challenge the refusal only in court.

The most error-free option for concluding such a transaction: in the real estate purchase and sale agreement, spouses can include a condition on the distribution of shares among themselves, separately indicating in the agreement that this is their marriage agreement. That is, include elements of a marriage contract in the purchase agreement. However, such an agreement must be certified by a notary.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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