When can you take advantage of the property tax deduction? Tax refund when purchasing real estate: calculation of the amount of payments and methods of receipt. When is it necessary to fill out a tax return?

The buyer of real estate (apartment, room, house or share in this property) has the right to claim a property tax deduction. This is an opportunity to return income tax in the amount of up to 260 thousand rubles from the budget or not to pay it in the future (in the same amount).

The procedure for applying the property tax deduction, which is described below, applies to real estate purchased after January 1, 2014.

How does it work?

Let us remind you that income tax is calculated based on the results of the year. That is, at the end of each year, you sum up all the income received, subtract what is due to you by law and calculate the amount of tax. Then compare it with the amount that you personally or your employer paid for you. You either return the difference from the budget (if the tax is transferred in an amount greater than the required amount), or you pay extra (if the tax is transferred in a smaller amount).

Who can get it?

The right to a property tax deduction arises simultaneously with state registration of ownership of purchased or constructed real estate (with the exception of apartments purchased under an equity participation agreement).

State registration of a real estate purchase and sale transaction means making the necessary entry in the Unified State Register of Rights to Real Estate and Transactions with It (USRP). As a rule, the date of issue of the Certificate of Registration of Property Rights and the date of entry in the Unified State Register do not coincide (the certificate is usually issued a little later). The date of entry into the register is indicated in the Certificate.

For example, ownership of an apartment was registered on December 31, 2014. Therefore, your entitlement to the deduction arose in 2014, and it will reduce your taxable income received on or after January 1, 2014, until the deduction is exhausted.

If the apartment was purchased under an equity participation agreement (DPA), the deduction can be received after the conclusion of the agreement, its payment and execution of the transfer and acceptance certificate, that is, before registration of ownership directly to the apartment.

The deduction can be applied for in the year of purchase of the property and in any subsequent years.

For example, if you bought an apartment in 2014, you can claim a deduction and reduce your taxable income in 2014, 2015, 2016, 2017, etc. And it doesn’t matter how many years have passed since the purchase of real estate.

But there are three nuances:

1. The deduction is provided according to the rules in force in the year of acquisition of the property.

2. You can demand a refund of taxes that have not passed three years since the date of payment. (For example, you bought an apartment in 2015, and applied for a deduction in 2019. In this case, you can demand a refund of the tax paid in 2016, 2017 and 2018. The tax transferred in 2015 will not be returned to you, since more than three years have passed since its payment).

3. Pensioners have the right to demand a refund of taxes that were paid in the years preceding the year of acquisition of real estate. (So, having bought an apartment in 2015, they can return taxes for 2014, 2013 and 2012).

How to calculate the deduction amount?

The amount of property tax deduction is calculated from the cost of the purchased property plus other expenses associated with its acquisition (more on this below). At the same time, the value of real estate for deduction purposes cannot exceed 2 million rubles (clause 1, clause 3, article 220 of the Tax Code of the Russian Federation).

Until January 1, 2014, the deduction was provided for only one piece of real estate - its choice was left to the owner. As a rule, the most expensive one was chosen. From January 1, 2014, a property deduction can be obtained for any number of real estate objects, but within a limit of 2 million rubles. If the property is worth less, the right to additionally use the deduction remains for life.

For example, you bought an apartment for 1.5 million rubles and received a full deduction for it. The underused deduction amount will be 500 thousand rubles. If subsequently, for example, after a few years, you purchase another property (apartment, room, house, etc.), then you have the right to claim a deduction for it, within the limits of “underused” 500 thousand rubles.

What expenses are taken into account?

Costs for purchasing real estate can be divided into three groups:

1. For the purchase, decoration, construction and completion of an apartment (share in it), a room (share in it), a residential building (share in it), a land plot provided for housing construction, or a plot on which a residential building is located (share in him).

2. To pay interest on a mortgage loan provided for the purchase or construction of the above-mentioned objects (apartment, residential building, room, etc.).

3. To pay interest on loans received to refinance a mortgage loan.

The list of expenses for the construction or purchase of a residential building (share in it) is given in Art. 220 of the Tax Code of the Russian Federation (clause 3, clause 3). It includes the following expenses:

• for the purchase of a residential building (including unfinished construction);
• for the purchase of finishing and building materials;
• for the development of design and estimate documentation;
• for connection to gas, water, electricity and sewerage networks or the creation of autonomous sources of gas, water, electricity and sewerage;
• for services or work on finishing and construction/completion.

In addition, these costs include the costs of purchasing a land plot on which a residential building is located, or a plot intended for housing construction (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation). Such expenses can be taken into account as part of the deduction only after obtaining ownership of the house.

The list of expenses for the purchase of an apartment/room (share in them), also given in Article 220 of the Tax Code of the Russian Federation (clause 4, paragraph 3), includes the following expenses:

• to purchase an apartment/room (share in them) or rights to it in a house under construction;
• for finishing work;
• for the purchase of finishing materials;
• for the development of design and estimate documentation for finishing work.

The costs of completion and finishing can be included in the property deduction provided that you are purchasing, for example, a residential building that has not been completed with capital construction. A special registration certificate is issued for such objects. If you purchased a completed house, you will not be able to include the costs of its completion as part of the deduction.

It is allowed to increase the size of the property deduction due to the costs of finishing the apartment if it was purchased in a new building and preferably under the DDU. The costs of finishing an apartment purchased on the secondary market are not taken into account when calculating the deduction.

Note! If you are buying an apartment or house that needs finishing, this should be written in the purchase and sale agreement or DDU. The contract must indicate that the apartment/house is purchased “without finishing” (clause 5, clause 3, article 220 of the Tax Code of the Russian Federation). All costs associated with finishing must be documented.

For example, an apartment worth 1,550,000 rubles is purchased. It needs finishing. Finishing costs amounted to 560,000 rubles. With a maximum value of real estate for deduction purposes of 2,000,000 rubles, finishing costs must be documented in a minimum amount of 2,000,000 - 1,550,000 = 450,000 rubles.

What about the mortgage?

If the apartment was purchased with a mortgage, then you have the right to receive an additional tax deduction for interest on the mortgage loan. Its amount is also limited: a maximum of 3 million rubles (clause 4 of Article 220 of the Tax Code of the Russian Federation).

The deduction for mortgage loans is provided only for one piece of real estate, which you choose yourself (clause 8 of Article 220 of the Tax Code of the Russian Federation).

The deduction also includes interest received for refinancing mortgage loans.

For example, you received a mortgage loan from one bank. Then, to pay off the mortgage, they received a loan from another. In this case, interest on the second loan can be included in the deduction. The main thing is that the loan agreement must indicate that the new loan was obtained for the purpose of refinancing (refinancing) the mortgage loan.

What documents are needed?

To receive a property deduction, you must provide the tax office with

declaration of form 3-NDFL and a special application for deduction.

All expenses included in the property deduction amount must be documented! These documents are attached to the declaration.

The list of documents confirming the acquisition of real estate and the right to deduction is given in Article 220 of the Tax Code (clause 6, clause 3). These include (copies):

— when buying an apartment/room on the secondary market:

• agreement for the purchase of an apartment/room with all additional agreements and annexes to it;
• certificate of ownership of the apartment/room;
• documents confirming the fact of payment for the apartment/room (for example, a receipt from the seller for receipt of money, payment orders, etc.).

— when purchasing an apartment/room in a new building under a DDU or an assignment of rights agreement:

• an agreement on shared participation in construction (investment) or an agreement on the assignment of the right of claim with additional agreements and appendices thereto;
• documents confirming the fact of payment of the DDU (for example, payment orders);
• a document confirming the fact of transfer of the apartment/room (for example, an acceptance certificate).

— when purchasing a residential building and land:

• agreement for the purchase of a residential building and land plot with all additional agreements and annexes thereto;
• certificate of ownership of a residential building and land plot;
• documents confirming the fact of payment for the house and land.

— when paying interest on a mortgage loan:

• documents confirming the fact of payment of interest on the loan (for example, account statement, bank certificate, etc.);
• loan agreement with all additional agreements and annexes to it.

Documents confirming the costs of completing a house (furnishing an apartment) can be: contract agreements with builders for work, sales receipts for the purchase of building materials and cash register receipts confirming their payment.

Property tax deductions can be obtained in two ways:

1. The amount of tax that was withheld from you, for example at work, is returned to you from the budget, and you receive the deduction yourself.

In this case, at the end of the calendar year in which the property was purchased (or in subsequent years), it is necessary to provide one of the above packages of documents to the tax office.

2. Tax is not withheld from you at work. When choosing this method, you must receive a special notification from the tax office confirming the fact of purchasing the property and the right to deduction. To do this, instead of an application for property deduction and tax refund, an application is sent to the tax office to issue a notification to receive a property tax deduction at the place of work, and a tax declaration (form 3-NDFL) is not required.

You submit the received notification with the deduction amount indicated in it to the accounting department at your place of work. Based on this document, income taxes are no longer withheld from you.

What does a joint purchase of real estate promise?

Situation 1. The property is acquired as joint ownership (that is, the apartment becomes the common property of all buyers, and shares in it are not distributed between them).

Previously, the Tax Code provided that in such a situation the total amount of the property tax deduction is distributed among the co-owners in the proportion that they agree on. An application for distribution of the deduction amount was sent to the tax office.

From January 1, 2014, each co-owner of an apartment has the right to claim a deduction in its maximum amount of 2 million rubles.

An application for distribution of the deduction amount will be required if the value of the property is less than the deduction amount that each co-owner is entitled to receive.

For example, a couple bought an apartment worth 3,600,000 rubles as joint property. The total amount of deduction that can be provided to two owners for this apartment is 3,600,000 rubles. According to the application of the spouses, the deduction is distributed as follows: for the husband - 1,800,000 rubles, for the wife - 1,800,000 rubles. The “underused” deduction amount for each buyer in this case will be 2,000,000 - 1,800,000 = 200,000 rubles. It can be returned after purchasing another property.

Situation 2. Real estate is acquired as shared ownership, indicating in the documents who owns this or that share and in what amount.

In this case, the deduction can be distributed among the co-owners in proportion to their shares. Moreover, if the apartment becomes the property of not only the spouses, but also their minor children (under 18 years of age), then the parents have the right to receive a deduction for children (clause 6 of Article 220 of the Tax Code of the Russian Federation).

For example, an apartment worth 1,900,000 rubles was purchased in the common shared ownership of a wife, husband and their minor child (1/3 each). Each owner can count on a deduction in the amount of 633,333 rubles. In this case, one of the spouses has the right to increase their expenses for the purchase of a share in real estate by the amount attributable to the child’s share. In this case, one of the parents will receive a deduction in the amount of 633,333 + 633,333 = 1,266,666 rubles. The “underused” deduction amount for him will be 2,000,000 - 1,266,666 = 733,334 rubles, for the second spouse - 2,000,000 - 633,333 = 1,366,667 rubles.

When is the deduction not provided?

Property tax deduction is not provided if real estate was purchased from a related party. A complete list of them can be found in Article 105.1 of the Tax Code of the Russian Federation. These include, in particular, close relatives.

You will also be denied a deduction if other persons paid for the property for you and you have no obligations to them.

In addition, the property tax deduction cannot include expenses for the purchase of real estate paid from maternity capital funds or through payments from the federal, regional or city budget.

If you are officially employed, regularly pay income tax to the state year after 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.

Our lawyers know The answer to your question

or by phone:

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 for 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, you first 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 (it usually takes about 30 days for the 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

According to the legislation of the Russian Federation, when purchasing an apartment, house or land, you can get back part of the money in the amount of the income tax you paid. This tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.

That is, if you officially work and pay income tax (all hired workers transfer it to the budget), and purchased an apartment or house, then you can return the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also return 13% of mortgage interest and some other expenses).

In what cases can you get a property deduction?

By taking advantage of the property deduction, you can return part of the expenses for:

• direct purchase and construction of housing(apartment, private house, room, their shares);
• acquisition of land with a residential building located on it or for the construction of a residential building;
• expenses for paying interest on targeted loans ( mortgage loans) for the construction or purchase of housing;
• expenses associated with finishing/repair housing (if it was purchased from the developer without finishing).

Deduction Is not provided:

Tax deduction amount

The amount of tax you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

Example 1: In 2016, Ivanov A.A. I bought an apartment for 2.5 million rubles. At the same time, in 2016 he earned 500 thousand rubles and paid income tax of 65 thousand rubles. In this case, the maximum amount that Ivanov A.A. will be able to return it is 2 million x 13% = 260 thousand rubles. But for 2016 directly, he will be able to receive only 65 thousand rubles (and 195 thousand will remain for return in the following years).

Example 2: In 2016, Vasiliev V.G. bought an apartment for 1 million rubles. In 2018 Vasiliev V.G. I learned about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can return 1 million rubles. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2016-2018. annually and paid 52 thousand rubles. income tax, then in 2019 he will be able to return: 52 thousand rubles. for 2016, 52 thousand rubles. for 2017 and 26 thousand rubles. (balance of 130 thousand) for 2018.

One-time right to deduction

Currently the restrictions apply as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in your life (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.

Example: in 2013 Sakharov A.T. purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2018, Sakharov A.T. bought an apartment again for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.

When purchasing a home after January 1, 2014(if you have not used the deduction before), the property deduction can be used several times, but the maximum amount of the deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).

Example: at the beginning of 2018 Gusev A.K. bought an apartment for 1,700,000 rubles. In September 2018, he also purchased a room for 500,000 rubles. At the end of 2018 (in 2019) Gusev A.K. will be able to apply for a deduction of 2,000,000 rubles: 1,700,000 for an apartment and get 300,000 rubles for a room.

Note: If you received only a basic deduction for housing purchased before January 1, 2014, then you can receive a tax deduction on interest when purchasing a new home with a mortgage. You can read more about this opportunity in our article -

You can learn more about the restrictions on receiving a property deduction in the article: One-time property deduction when purchasing an apartment/house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you prepare a 3-NDFL declaration and other deduction documents in 15-20 minutes, and will also give detailed instructions on submitting documents to the tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.

What documents are needed?

To apply for a tax deduction you will need:

• identification document;
• declaration 3-NDFL and application for tax refund;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

When do I need to submit documents and for what period can I get a tax refund?

You can return the money under the property deduction starting from the year in which you have in your hands:

• payment documents, confirming the expenses incurred for the purchase of an apartment/house/plot;
• documentation, proof of ownership of housing: an extract from the Unified State Register of Real Estate (certificate of registration of ownership) when purchasing an apartment under a sale and purchase agreement or an acceptance certificate when purchasing housing under an equity participation agreement.

If you bought an apartment in the past and did not apply for the deduction immediately, then you can do it now (there are no restrictions on the timing of receiving the deduction). The only thing is that you can return income tax for no more than the last three years. For example, if you bought an apartment in 2016, and decided to apply for a deduction in 2019, then you will be able to get your tax back for 2018, 2017 and 2016 (detailed information about when and for which years you can get a tax refund can be found in our article: When and for what years should I apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return income taxes over several years until you “exhaust the entire amount” (see).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time is spent checking your documents by the tax office).

According to the Constitution, all able-bodied residents of the Russian Federation are required to pay taxes. However, the Law provides for the possibility of reducing these costs in the case of applying so-called tax deductions. What is this “gift from the state” at ?

Understanding the terminology

Deductions are divided into:

• standard (provided to certain categories of persons, for example, low-income large families, war veterans, Heroes of Russia, etc.);
• social (when expenses for certain types of treatment, education, pensions and charity are reimbursed);
• professional (they are used, as a rule, by writers, filmmakers and other representatives of the creative intelligentsia);
• for securities (provided if the taxpayer incurred losses on transactions with securities);
• - the most popular. They are provided to the taxpayer who built or purchased real estate.

Let's talk about them.

Important. Only an officially employed citizen can take advantage of this benefit, because taxes are regularly withheld from his salary in the amount of 13 percent, which is the subject of a reduction in the tax base.

Who is eligible for the deduction?

Not all people working in Russia and receiving a “white” salary can take advantage of the deduction, but only tax residents of the Russian Federation, that is, those who have been in our country for at least 183 days over the past year. In this case, the person may not even have Russian citizenship.

Who is not entitled to it?

• non-residents of the Russian Federation;
• students and students;
• military;
• orphans, since they enjoy full state support;
• pensioners after the expiration of the three-year tax period;
• for minor children (but parents who work and pay taxes are allowed to do this for them).

What else should you consider?

The most important points are:

• the deduction in question is due to every resident of the Russian Federation once in a lifetime, but its payment after 2014 may extend to several residential properties;
• the declaration for property deduction is completed in the current year for the previous year: if the acquisition of real estate occurred in 2016, documents for the deduction can only be submitted in 2017;
• it doesn’t matter whether real estate was purchased in Russia or abroad, the deduction is still issued;
• the real cost of the apartment does not matter: even if it was purchased for five million rubles, the calculation of the deduction is possible only from two million;
• the maximum that a taxpayer can hope for is 260 thousand rubles;
• spouses can return double the amount, that is, 520 thousand rubles, if they bought housing worth 4 million rubles or more, had a salary in the required period of time, paid taxes on it, properly confirmed expenses and have not previously received such a deduction;
• if the purchase of housing cost an amount less than two million rubles, the purchaser retains the right in the future, when purchasing (constructing) real estate and even its repair and finishing, to receive a deduction only if it was not paid before 2014.

Latest innovations

The 3-NDFL declaration form is updated annually. So old samples won't work.

Not everyone and not always become recipients of property deductions. In 2016, certain restrictions were introduced on their design.

It will be refused if:

1. if the real estate transaction was carried out by close relatives or a boss and a subordinate;
2. if housing was purchased, for example, at the expense of the company in the form of bonuses;
3. if the property was purchased at the expense (or using) government funds (specialized certificates, mortgages for military personnel, maternity capital). But at the same time, it is possible to issue a deduction from the amount of the acquirer’s own funds.

Important. Interest is also included in the base from which the property benefit in question is calculated.

If a mortgage was used

By taking out a loan to purchase or, you can immediately claim a double benefit: from the purchased home and mortgage interest. This deduction is also set at 13 percent, and its payment is limited to three million rubles (we remind you once again that we are not talking about the loan itself, but about the interest on it). It operates in conjunction with the main one.

How to calculate the amount correctly

The maximum deduction for the purchase of housing has not changed this year; it is equal to:

• the full cost of the purchased housing, if it is within two million rubles;
• or 260 thousand rubles, if it exceeds this amount.

Here are some examples

1. In 2015, citizen I. purchased residential premises for 2 million 300 thousand rubles. In the indicated year, he received a salary of 50 thousand rubles. monthly and paid 78 thousand rubles to the treasury in the form of income tax. 2 million rubles from the size of the purchase will be deducted, the payment will be the maximum possible - 260 thousand rubles. But for the reporting year gr. I. will be able to receive only 78 thousand rubles from the tax authority, that is, an amount equal to the taxes paid. The remaining amount will be deducted in subsequent years.
2. Gr. I. bought a cottage worth 8 million rubles, closed 6 of them with a mortgage. In the year of purchase, he paid the bank interest on the loan in the amount of 100 thousand rubles. And he earned 3.5 million rubles, from which 455 thousand rubles were withheld as state income. taxes. Cumulative deduction from 2.1 million rubles. amounted to 273 thousand rubles. Since taxes this year gr. I. paid more, he will receive the entire deduction due immediately. If the mortgage continues to be paid, the interest on it will be c. I. will also receive a deduction. The interest deduction is set at 3 million rubles, that is, 390 thousand rubles can be returned.
3. In 2012, I.’s family bought a jointly owned property for 4 million rubles. The husband earned three million rubles in two years (2012 and 2013), and the wife had no income from work at that time. Since the property was purchased before 2014, the “ceiling” of deductions per family is limited to 2 million rubles. According to the law, it can be registered in the name of one of the owners of the property, in this case, the husband, and within two years the entire amount of the accrued deduction will be returned to him.

Attention. To make it easier to calculate the property deduction due, use a calculator. But not ordinary, but tax. He will help you independently calculate the deduction for the year, including property deductions in the case of purchasing housing.

Deductions for purchased housing are issued without a statute of limitations

Taxpayers are often interested in how long after purchasing real estate they can contact the tax office to apply for the appropriate deduction, so that it is not too late.

According to the law - at any time during working life, and on the occasion of purchasing a home - even after its sale. The main thing is that only one object at a time and only once in a lifetime.

No one will find out why you did not file the deduction in a timely manner, that is, immediately after purchasing or constructing a home, and will not deny you the exercise of this right. But the Tax Code establishes that in an application for a deduction for its calculation, only three years preceding the application can be indicated. That is, this year you can send a declaration and submit an application requesting a property deduction for an apartment purchased, say, in 2008, only for 2015, 2014 and 2013. This is the law.

The most problematic clauses of the declaration

The phrases “deduction for previous years of declaration” and “amount transferred from the previous year” always raise questions among declarants. They appeared in the documentation because in one year, as a rule, a person cannot submit the entire amount of the required deduction of two million rubles and receive back 260 thousand, since average salaries are far from these indicators.

Let’s take, for example, an income of 30 thousand rubles. per month. The annual earnings will be 360 ​​thousand rubles, and the income tax will be 46.8 thousand. You can receive a refund from the funds received and the income tax withheld.

A benefit of 1.64 million rubles will remain. It can be used later, when there are new salaries and, accordingly, taxes.

Thus, 360 thousand rubles. in our example, there will be a deduction for previous years of declaration, and 1.64 million rubles. – the balance of the deduction carried over to the next year.

"Wait for an answer." How much to wait?

When all the necessary documents are in order and submitted to the tax authority, all that remains is to wait. Typically, applications are reviewed and decisions are made on them within two to four months, but the matter can drag on for a year, which is usually due to the heavy workload of officials.

3 months after filing the declaration, according to the law, a desk audit must take place, and the applicant must receive notification by mail whether a deduction will be made or not. In this case, a refund is possible within a month.

If the tax office shows red tape, you can safely complain about it. All relations with the inspection must be clarified only in writing.

Keep in mind. The law provides for the possibility of charging interest on the amount of the deduction not paid on time.

For those who are in a hurry

How to get a deduction in a shorter time and with greater benefits? Watch the video.

This right can be exercised by residents of the Russian Federation who are in our country for at least 183 consecutive days within 12 months. These citizens must also work under an employment contract and make mandatory tax payments to the Russian budget.

In practice, these payments are made not by the citizens themselves, but by their employers.

In addition, certain categories of citizens also have the right to receive a tax deduction: persons under the age of majority.

In relation to these persons, the state takes special measures of financial and social protection, therefore, since 2013, a number of changes have been made to the tax legislation:

• application for a property deduction;
• income declaration form 3-NDFL(it can be filled out directly at the tax office);
• certificates of the amounts of accrued and withheld taxes for the previous year in the form 2-NDFL from accounting departments from all places of work;
• photocopies of documents that are evidence of the purchase of real estate;
• details of the bank account to which the property deduction will be transferred in the future.

You can review and download the approved declaration form in form 3-NDFL.

There are two ways to submit documents to the tax authority:

Receipt through employer

The advantage of this method is that to receive a tax deduction, the employer does not need to wait until the end of the calendar year in which the home was purchased.

First of all, the applicant needs to obtain from the tax authority notification of receipt of tax deduction, which confirms the citizen’s right to a tax refund and which indicates the amount to be refunded.

If a citizen is employed in several jobs, then he will need to receive a separate notification for each place of work.

To obtain this document, a citizen must contact the tax office with the appropriate application and provide copies confirming the fact of purchase of housing, its ownership and relevant payment documents.

The application processing time is 30 days, after which the citizen can pick up the finished decision from the tax office.

Having received a notification with approval from the tax office, the citizen submits it to the accounting department of the organization where he works.

Based on the notification, tax is no longer withheld from the employee - 13% on income. The accounting department continues to do this until the full amount indicated in the notification is reached.

The time frame for receiving a tax deduction is not limited, therefore, if you cannot select the full amount during the year, you must repeat the procedure for receiving a notification from the tax office and submitting it to the employer’s accounting department.

Grounds for refusal to refund overpaid taxes

It is necessary to understand that the tax office may refuse to receive a property deduction. This happens for a reason, but for reasons clearly outlined in the law:

1. The parties to the contract are interconnected persons. These may be citizens in a state of kinship with each other or colleagues in the chain of command.
2. The transaction was carried out at the expense of the employer.
3. The financial side of the transaction includes subsidies and military mortgages, as well as the use of maternity capital.

The rest of the citizens have a legal right to, which, as stated above, can be obtained in the general manner either through the employer or through the tax office.

The period for which the property deduction is returned

A citizen has the right to receive from the moment he has in his hands documents confirming the costs of purchasing a house (payments, receipts) and deeds of title for housing.

There are no restrictions on the timing of receiving the deduction.. The beginning of the report should be considered the year the apartment was purchased. The balance of the amount can be transferred to subsequent years, until the citizen fully receives the 260,000 rubles due to him.

Since 2013, the legislator has also allowed to receive a refund of property deductions at the expense of his previous places of work, but no more than for the last three years. So, if an apartment was purchased by a pensioner in January 2015, then according to the law, the tax can be returned for 2012, 2013, 2014.

Partial use of the right

Since 2014, every citizen has the opportunity to split it into several parts until the amount of the taxable base reaches 2 million rubles. Thus, it is now possible to claim a tax refund when purchasing several inexpensive properties.

The only caveat is that this innovation applies only to those who did not have time to exercise their right to deduct before 2014.

Video: Property tax deduction

A professional realtor shares all the subtleties and nuances of the procedure for obtaining a property deduction for housing.