Filing a declaration after selling a car. Income tax when selling a car. Deadlines for submitting the declaration

Many people, after selling a car, do not even suspect that they need to file a declaration and pay personal income tax. Let's consider this issue in as much detail as possible.

When selling a car, personal income tax is paid in the following cases:

1. The car owner owned the car for less than three years. The date of ownership is counted from the date of receipt of the registration certificate.
2. The car owner sold more than one car in a year.

Tax amount

The amount of taxes depends on the status of the citizen:

1. A non-resident will be forced to pay a fairly significant tax - 30 percent of the profit from the sale.
2. The resident pays much less - 13 percent of the profit.

This is interesting! Many people think that only persons with Russian citizenship can obtain resident status. However, this is not entirely correct information. Resident status can also be obtained by those persons who have a residence permit in Russia and live in the Russian Federation for more than 183 days a year. At the same time, a citizen of the Russian Federation can be recognized as a non-resident if he has a residence permit in another country where he lives for more than 6 months, or 183 days a year.

When to submit a declaration

If the owner owns the car for more than 36 months, then no income tax on the sale is paid and no declaration is filed. In all other cases, a tax return is submitted to the tax office.

For example, such cases include:

• If the owner sells a car that he has owned for less than three years.
• If the owner sells several cars within one year.

Features of the timing of tax declaration and payment

Declaration documents are submitted in all cases, with the exception of ownership for more than 36 months.

The declaration is submitted to the tax authorities from the first of January to the thirtieth of April of the year following the year in which the transaction was made. For example, a car was sold on September 30, 2017. This means that the seller must submit 3-NDFL before April 30, no later. Otherwise, you will have to pay an additional penalty for each day of delay.

Payments are made until July fifteenth of the same year. For each day of delay, an additional commission and penalty will also be charged.

Penalties

If the car seller does not submit a declaration within the period required by law, then when paying the tax, you will have to pay an additional penalty. Moreover, a penalty is charged even if the seller simply did not know about the need to declare.

As you know, ignorance of the laws does not exempt you from responsibility.

For each month of delay, a penalty of 5 percent (the twentieth part) of the amount that the seller had to pay to the tax offices is charged. That is, from the taxable amount. Moreover, the minimum penalty is one thousand rubles, and the maximum cannot exceed 30 percent of the taxable amount. That is, the collection of penalties stops after six months.

If there is no need to pay tax, but a declaration was required to be filed, but it was not filed, then the fine is still paid. The amount of penalties is considered on an individual basis.

More information about penalties, taxation features when selling a car and sample declarations can be found in the following video:

Sample 3-NDFL declaration and required documents

We have already dealt with the question of whether to file a tax return when selling a car. Now you need to understand how to correctly submit this report and fill out its sample.

As you know, the declaration is submitted to tax offices, which are located at the place of residence and are assigned to a certain area. You can find out the location of the tax office on official websites on the Internet.

• To submit you will need:
• Taxpayer passport of the Russian Federation.
• TIN of the seller, that is, the former owner of the car.
• PTS of a car that has already been sold.
• Agreement for the purchase of a car.

Receipt for receipt of funds, if relevant.

The picture below shows a sample declaration that is used when declaring profits from the sale of property, including a car.

How to avoid paying income tax

Tax to the state treasury may not be paid and a declaration may not be filed only in one case - if you have owned a car for more than three years and sell no more than 1 car per year.

Important! In other cases, filing a declaration when selling a car is mandatory.

1. There was no profit received from the sale. That is, the cost for which the seller bought the car exceeds the amount for which he sells the car. The declaration must be submitted. It must be accompanied by documents that confirm the value at the time of purchase by the seller. If such documents have not been preserved, then the entire amount for which the car is sold is recognized as profit, and tax is paid on it.

For example, there is no need to pay tax if the seller bought a car for 1 million and sells it for the same or greater amount. In this case, everything must be documented and attached to the submitted declaration.

1. The car was sold for an amount not exceeding 250,000 rubles. In this case, the car owner has the right to take advantage of the tax deduction. The maximum deduction amount determined by the state is 250 thousand rubles. It can be used not only in the case of a maximum cost of a quarter of a million, but also if there are no documents on the cost of the car at the time of purchase.

For example, a car was sold for 200,000 rubles. The owner has no documents on the original cost. When filing a tax return, the seller has the right to take advantage of a tax deduction, the amount of which in a particular case will be 200,000 rubles. Such an owner will be exempt from paying tax, but will have to file a declaration.

One more example can be given. The car is sold for 2 million rubles. There are no documents on the cost at the time of purchase. That is, when submitting a declaration to the tax authorities, the seller can pay tax not on 2 million, but on the amount of 1,750,000 rubles due to the use of a property deduction during the sale.

Important! A citizen of the Russian Federation has the right to use only one tax deduction during a calendar year!

If you have received any income that is subject to declaration (for example, you sold an apartment or a car), then before April 30 of the next year you are required to submit a declaration to the tax authority, and before July 15 - to pay the income tax calculated in the declaration (more details Filing Deadline 3-NDFL declaration and tax payment). A logical question is what will happen if you do not file a return on time or do not pay tax. In this article, we will take a closer look at the legal consequences of failure to file a return and failure to pay income taxes.

We will divide situations into three main groups and consider them separately:

1. if you did not submit a return on time, according to which you do not have to pay tax (“zero return”);
2. if you did not submit a return on time, as a result of which you had to pay tax;
3. if you submitted your return on time, but did not pay the tax on time.

If, based on the results of the declaration, you have no tax to pay

If you did not file a “zero return” on time (a return in which deductions fully covered your income and you do not have to pay tax), then:

1. tax authorities will require you to You have submitted your tax return(particularly to confirm that you actually have no tax due)
2. You are in danger fine of 1000 rubles(Article 119 of the Tax Code of the Russian Federation).

Example: in 2015 Lapin A.K. bought a car worth 400 thousand rubles, in 2016 he sold it for 300 thousand rubles. Since he did not receive income (the sale is less than the purchase) and he still has the documents for the purchase, he does not have to pay tax. However, due to the fact that the car belonged to him for less than three years, he must submit a 3-NDFL declaration to the tax authority. If Lapin does not file a return by April 30, 2017, the tax office will send him a notice requiring him to file a return, as well as Lapin A.K. will have to pay a fine of 1000 rubles.

It is also worth noting that if you fail to file a return, you may also encounter problems when interacting with the tax authorities. The tax office may inform you of an overdue obligation, and if you contact the tax office to obtain any certificates or apply for a deduction, the tax authorities will definitely remind you of the unfulfilled obligation, and before providing the necessary documents/deduction, they will ask you to submit a declaration and pay a fine.

If, based on the results of the declaration, you have tax to pay

If, based on the results of the declaration, you have tax to pay, but you have not filed a declaration, then:

1. Under Article 119 of the Tax Code of the Russian Federation (“Failure to submit a tax return”), you face a fine of 5% of the tax amount for each month of delay(starting from May 1), but not more than 30% of the total amount
2. If you have not filed a declaration and also have not paid tax by July 15, then you face fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation (“Non-payment or incomplete payment of tax (fee)”).
   It is important to note here that this penalty can only be applied if the tax office has discovered non-payment of tax. If, before notifying the tax authority, you discovered it yourself, paid the tax and penalties, then the tax authority does not have the right to apply this fine to you.
   The note: the same article of the tax code may entail a fine of 40% of the tax amount (instead of 20%) if the failure to pay was committed intentionally. However, in practice, it will be quite difficult to prove the intentionality of non-payment to the tax authority.
   Please note that this fine can only be issued if the tax authority itself has discovered that you have not filed a return. If you filed a declaration and paid the tax and penalties before he sent you a notice, he has no right to issue a fine for concealing income.
3. If you have not filed a return and also have not paid tax by July 15, then you will also have to pay income tax penalties in the amount of 1/300 of the refinancing rate Central Bank of the Russian Federation for each overdue day (after July 15)
4. If you had to pay tax in the amount of more than 600 thousand rubles. (for example, you sold an apartment received as an inheritance for 5 million rubles), but did not file a declaration and did not pay the tax before July 15, then you may also fall under Article 198 of the Criminal Code of the Russian Federation (Tax evasion and (or ) fees from an individual)

Example: in 2015 Muromtsev A.I. inherited an apartment and immediately sold it for 3 million rubles. The amount of tax that Muromtsev had to pay upon sale: 3 million rubles. x 13% = 390 thousand rubles. Muromtsev did not know that he had to file a return with the tax authority and pay income tax, and, accordingly, did nothing.

At the end of July 2016, Muromtsev received a notification from the tax office that he must declare the sale of the apartment.

If Muromtsev immediately after receiving the notification files a declaration and pays tax (with penalties), then he only faces a fine of 5% of the tax for each late month after filing the declaration: 3 months (May, June, July) x 5% x 390 thousand .rub. = 58,500 rub.

If Muromtsev does not submit a declaration, then the tax authority will also have the right to hold him accountable under Article 122 of the Tax Code of the Russian Federation and collect an additional fine of 20% of the tax amount (78 thousand rubles)

If you filed a return but did not pay the tax on time

If you filed a 3-NDFL declaration on time, but did not pay the tax calculated on this declaration on time (by July 15), then neither Article 119 nor Article 122 of the Tax Code of the Russian Federation can be applied to you. The only thing you face is a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each late day of tax payment.

Last updated May 2019

If you sold your car for more than you bought it, then you made a profit, which means you must pay personal income tax at a rate of 13%. In what case is a 3-NDFL declaration submitted to the local tax office and tax on the sale of a car is paid? It depends on the date of purchase:

• Owned for less than 3 years— the declaration is mandatory (the filing deadline is from January 1 to April 30 of the following year), tax rate 13% . Even if there is no income (the tax amount will be 0 rubles), that is, a “zero” declaration is submitted.
• Owned for more than 3 years, according to documents confirming this (copy of PTS, purchase and sale agreement, certificate of inheritance, etc.). Then the declaration is not filed and tax does not have to be paid.

What does owned mean? less than 3 years? Three years (36 months) are counted from the date of the vehicle purchase and sale agreement (donation, inheritance certificate), and not registration with the traffic police. If 36 months have passed, then there is no obligation to submit a declaration.

How and what tax is the sale of a car taxed in 2018 and 2019? The calculation of personal income tax in these years is the same; there are no new changes in legislation on this issue yet. Except for non-residents, which we’ll talk about a little later.

When do you not have to pay tax?

• if the car is sold cheaper than purchased;
• the car has been in your possession for more than 36 months;
• The car was sold for less than RUB 250,000. (only 1 car per year).

Examples of how tax is calculated if the car was owned for less than 3 years

Sold a car (less than 3 years of ownership) for less than 250,000 rubles. The declaration must be submitted. But no tax is paid, since 250 thousand rubles is a non-taxable amount (the amount of property deduction).

Example: A citizen purchased a car in 2018 for 500,000 rubles and sold it in 2019 for 230,000 rubles. (since the transport was in disrepair). There are documents confirming the purchase and the sale amount (receipt agreements). A car is sold for less than the purchase price - there is no income, there is no tax base.

The car was sold for more than 250 thousand rubles and more than the purchase price, there are documents. The tax base is calculated from the difference between the purchase price and the sale price.

Example: A citizen purchased a car for 900,000 rubles, and a year later sold it for 1,150,000 rubles. The tax amount will be (1,150,000-900,000)*13%=32,500 rubles.

The car has been owned for less than 3 years, was sold for less than purchased, there are supporting documents. The declaration is submitted, but since there is no income, you will not have to pay tax.

Example: A citizen purchased a car in 2016 for 450,000 rubles and sold it in 2017 for 420,000 rubles. There is a purchase agreement and documents for sale. There is no tax base (sale price is lower than purchase price).

A car was sold for more than 250 thousand rubles, but there are no documents proving the purchase price. The declaration is submitted, tax is paid on an amount exceeding 250 thousand rubles.

Example 1: A car was purchased for 600 thousand rubles, sold for 500 thousand. The car was sold cheaper, but since there are no documents for payment upon purchase, tax will have to be paid. Its amount will be 32,500 rubles. (500 thousand rubles - 250 thousand rubles)*13%.

Example 2: A car was purchased in 2018 for 350,000 rubles, sold for 400,000 rubles. in 2019. If there are purchase documents, then tax is paid on the difference (400,000 - 350,000) * 13% = 6,500 rubles. If there are no documents confirming payment upon purchase, then the tax amount upon sale of the car will be (400,000 - 250,000) * 13% = 19,500 rubles.

A tax deduction in the amount of 250 thousand rubles can be used once a year. This should be taken into account when selling multiple cars in the same year.

Example 1: A citizen sold 2 cars in 2018, one for 120 thousand rubles, the other for 100 thousand (both less than 3 years of ownership). There are no documents for purchase. Since 100,000+120,000 rub. = 220,000 rub. less than a tax deduction (RUB 250,000), a declaration is submitted, but tax is not assessed or paid for any vehicle.

Example 2: A citizen sold a car for 350 thousand rubles in 2017; there are no documents confirming the purchase amount. He took advantage of a tax deduction of 250 thousand rubles. in 2018, paying (350 -250)*13%= 13,000 rubles. And next year, 2018, he is also selling a car that has been owned for less than 3 years. You can also count on a deduction of 250 thousand rubles.

One declaration is submitted for the entire volume of sales in the tax year. That is, not for each vehicle separately. But income and deductions/expenses are accounted for on a separate line for each transport separately.

Example: A car owner sells a Volvo in 2018 for 300,000 rubles, which he previously purchased for 200,000 rubles. and Mercedes for 1,000,000 rubles, purchased for 1,100,000 rubles. For the first car, you can take advantage of the property deduction and the tax will be 6,500 rubles. ((300,000 - 250,000)*13%), and for the second car the tax is “0”, since the car was sold cheaper than it was purchased, there is no income.

Important! For the seller, the basis for reporting to the Federal Tax Service on the income received is the date of the contract and receipt of income from the sale of the car, and not the date of re-registration of the vehicle to the new owner in the traffic police. And although the date of the purchase and sale agreement, the date of registration with the traffic police, and the transaction amount are transferred by the traffic police to the tax service only after the car is registered, the seller’s obligation to file a declaration and pay tax (if a profit is made) arises from the date of the contract and receipt of proceeds from the sale.

If the owners of the transport are more than one person, then the deduction between them is distributed in proportion to their shares in the property.

What to do if documents confirming the purchase and sale of a car are missing/lost?

Data on the transaction amount is received by the Federal Tax Service from the traffic police. When checking the declaration, the tax inspector checks the taxpayer’s data with the data of the traffic police. At the local level, issues in the event of the absence/loss of a purchase and sale agreement confirming the amount of expenses when buying a car or the amount of income when selling are resolved differently. And to successfully resolve the problem you can:

• if you remember exactly the amount of the transaction, simply submit a declaration without supporting documents and wait for the results of the desk audit. If your Federal Tax Service has any questions or discrepancies, you will receive a notification to provide supporting documents.
• contact the tax office and clarify on the spot: if you do not provide supporting documents, will it be enough to attach a covering letter to the declaration with a request to confirm the amounts indicated in the declaration according to the traffic police about this transaction due to the loss/lack of documents.
• a written request to the traffic police MREO for the issuance of a copy of the purchase and sale agreement confirming the amount and date of the transaction. For this purpose, an application is written to provide a copy of the policy. Attach a copy of your passport to it, indicate the information you know about the transaction (date, information about the car and the seller/buyer). This should not be refused, since you are a party to the transaction and are asking for a copy of the document, not the original.

What documents confirm payment and are attached to the declaration?

Documents that confirm payment for the purchase of a car include:

• If payment is made in cash between individuals. A purchase and sale agreement and a receipt from the seller for receipt of money are sufficient. If there is no receipt, then the specified amount and the phrase in the agreement “all payments have been made in full” are sufficient for the tax office.
• The car was purchased from an organization or individual entrepreneur. Contract of sale. In this case, indicating in the contract the phrase about fully made payments is not enough. Payment documents (cash register receipt or payment order) must be attached. Since organizations and individual entrepreneurs are obliged to accept funds only against payment documents.

Other expenses that can be taken into account to reduce your tax base

Also included in the cost of purchasing a car are other payments associated with the purchase.

• Payment for search and selection services, checking the legal purity of the transaction and assistance in drawing up documents.

There are specialized organizations or individuals who help you find a suitable car. They check the technical condition, transport the vehicle from the seller to the buyer (when the parties to the sale and purchase live in different cities), draw up the contract and related documents, etc. The buyer bears the costs of these services, issuing a notarized power of attorney in his name, etc. These costs are confirmed by both agreements between the buyer and the contractor, as well as payment documents (receipts, cash receipts, etc.).

• Tax paid by the donee

This refers to the personal income tax paid when receiving a car as a gift (if the donee and the donor are not close relatives). The amount of personal income tax is recognized as expenses in connection with the purchase of a car and is confirmed by payment documents and a tax return.

• Expenses when inheriting a car

State duty paid for obtaining a certificate of inheritance of a car. As well as the cost of assessing the vehicle, which is necessary to determine the amount of the notary’s fee. Expenses are confirmed by payment documents.
For example, the citizen received a car according to his will. The cost of the car was 5 million rubles. and to obtain a certificate of inheritance they were paid an assessment in the amount of 15,000 rubles. and a fee of 30,000 rubles was paid. No later than 3 years from the date of inheritance, the heir sells the car for 3 million rubles. The seller of a car can reduce the tax base to RUB 2,950,000. (3 million – 30,000 rubles – 15,000 rubles).

• expenses for paying state duty upon state registration of transport in MREO;
• actual purchase costs, customs payments when buying a car abroad.

What expenses cannot be taken into account?

There are expenses that cannot reduce personal income tax:

• interest on loans for purchasing a car;
• car insurance(MTPL, CASCO, driver and passenger health);
• payment of debts for the testator upon (after) inheriting a car;
• remaining debt for the purchased car as future expenses.

For example, a citizen purchased a car in 2018 for 1.5 million with an installment plan for three years. Each year he must pay 500,000 rubles. Having paid 1 million rubles, in 2019 the owner sold the car for 1.6 million. Thus, the owner actually paid 1 million for the car and at the time of sale owed the seller 500,000 rubles. When calculating tax, only 1 million rubles can be accepted as expenses. Accordingly, the personal income tax amount will be equal to: 78,000 (1.6 million - 1 million x 13%) rubles.

• The important fact is whether the car was involved in business activities

Any expenses of an individual entrepreneur, or a car owner who does not have the status of an individual entrepreneur, but actually used the transport as a commercial one.

When a citizen who is not an entrepreneur buys a commercial vehicle (bus, truck), but uses it for himself, then the costs of purchasing such a vehicle are accepted to reduce personal income tax.

Repair and refurbishment costs

The question of offset remains controversial costs for operational repairs and re-equipment/retrofitting car (installation of gas equipment, air conditioning, etc.). Among tax authorities, this question raises different opinions:

• In some cases, the inspection considers that the repair is not related to the purchase and is not an expense.
• Others believe that additional equipment leads to an improvement in the consumer properties of the car and increases its selling power. Therefore, it refers to expenses taken into account when calculating personal income tax.

If the car improvements were expensive and are documented, then you can fight for your right.

Taxation of non-residents

Individuals (whether foreigners, or citizens of the Russian Federation, or stateless) who are absent from the territory of the Russian Federation for more than 183 days in one calendar year, are considered non-residents.

They have a heavier tax burden. They must pay income tax at a rate of 30%.

But for them it works as a rule 3 years. Therefore, if the car was owned for less than 36 months, you will have to pay a hefty tax (than in similar cases a resident pays). And if more - no tax.

But non-residents cannot apply the rules for deduction (25 thousand rubles) and use of expenses (reducing the cost of sale by the cost of an early purchase). This privilege is only for residents of the Russian Federation.

When to file a return, tax payment deadlines

In the year the car is sold, nothing is declared or paid. The obligation to account for the sale of a car arises in the following year:

• The declaration in form 3-NDFL is submitted from January to April 30 next year after the sale (for example, a car was sold in 2019 - the declaration is submitted before April 30, 2020);
• The accrued tax is paid before July 15 of the year in which the declaration was submitted;
• Tax is charged in whole numbers(without kopecks);
• You can pay at any Sberbank branch using the details, indicated on the stands at the Federal Tax Service or on the website of the tax inspectorate, KBK (Budget Classification Code for a specific tax) is indicated on page 4 of the 3-NDFL declaration.

You can submit the declaration in person or through a representative with a power of attorney or by mail with a list of the attachments (the date of sending is considered the date of receipt by the tax office). Declaration through the “personal account” on the Federal Tax Service website is also allowed.

What happens if you don’t file a return and pay taxes?

For failure to submit a declaration fine of at least 1000 rubles(even if there is no tax to pay) and even after paying a fine, a declaration must be filed. The exact penalty is determined as follows: 5% for each month of the amount of tax due, starting from May of the year established for its submission(not less than 1000 rubles and not more than 30% of the tax amount).

For late payment of tax penalty. The amount is 1/300 of the key bank rate for each day of delay in payment. Penalties begin to count from July 16 of the year of submission of the declaration.

The tax office conducts its audit based on traffic police data. Then he checks the calculation or calculates the tax himself (regardless of whether the declaration is submitted or not). If the declaration has not been filed, the Federal Tax Service will not accept either a deduction in the amount of 250,000 rubles or the costs of purchasing a car. In order to reduce the amount of personal income tax, you will have to challenge the inspector’s decision, including in court.

Instructions for filling out a declaration when selling a car (for individuals)

You can fill out the declaration yourself, there is NOTHING COMPLEX about it. It is not prohibited to contact specialized organizations involved in filling them out (the cost of the service is from 500 to 1500 rubles).

What is required to be submitted to the tax office:

To fill out the declaration you will also need:

• Your Taxpayer Identification Number;
• number of the tax office and OKTMO at the place of residence;
• passport details, registration.

How to correctly fill out the 3-NDFL declaration form

The most convenient way to use the program is to download it here 3NDFL Declaration for 2019. After installing it, you need to enter information about yourself, your income and expenses, it’s not at all difficult.

Section: Setting conditions

• Declaration type - choose 3-NDFL;
• General information - select the tax office number - 4 digits;
• Taxpayer identification - another individual;
• There are incomes - select the top one “accounted for by certificates of income of an individual, etc.”;
• The authenticity is confirmed - in person.

Section: Information about the declarant

• Full name, TIN, date of birth, place of birth, country code 643;
• Type of document - passport of a citizen of the Russian Federation, fill in the specified passport data;
• In the top panel, click on “house” - fill in information about your place of residence.

Section: Income received in the Russian Federation

Payment source: click on the green "+"

• Name of the source of payments - only the full name of the car buyer is filled in, the rest is not filled in;
• Click on "Yes".

Income information: click on the green "+"

• Income code: choose income code 1520 and enter the amount of the sale of the car according to the documents (in the declaration this will be Sheet D2, line 130 or 110, depending on what will be used: acquisition costs (p. 130) or deduction (p. 110)).
• Expense code: choose, depending on the situation, what amount is not subject to tax on the sale of a car:
  • if you use a deduction in the amount of 250,000 rubles. - deduction code 906(in the declaration this information will appear in line 1.6 of page 120 of Sheet D2.);
    
  • if you have documents for the purchase of this car - deduction code 903(in the declaration this information will appear in line 1.7 of page 140 of Sheet D2).
    
• Next, enter the number of the month you sold your car;
• Numbers will appear in the “Total amounts by payment source” columns; there is no need to edit them.

If there are other incomes and possible deductions, fill out the declaration here for these types of income or deductions. In the top panel, you can click “check” for correctness of filling, click “view” and make sure that there are no errors. Then print out 2 copies, one is handed over to the Federal Tax Service at your place of residence, the other remains with you (the tax office puts a stamp on it regarding the date of receipt of the declaration).

When submitting a declaration, attach payment documents and agreements, as well as an application, the sample of which will depend on the deduction code 903 or 906. You can download the samples here (see above).

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.

371 comments

4. Tsyganova Svetlana

   Hello Olga. You have not described in detail your situation and your numbers that you want to include in the declaration, and I am not a telepath to guess what you WANT to put and what you actually INDICATED in the declaration. There are a lot of options when filing 3 personal income taxes, the population receives various deductions and declares their various incomes for the whole year and indicates several types of income and deductions, all in one single declaration.

   I can’t guess what kind of report you are submitting, perhaps you still have deductions (for apartment, treatment, education), so I’m describing what is indicated on sheet E1.

   I repeat once again, in addition to income 1520, you must indicate the expense code, then sheet D will appear
   Also, you do not write what tax is payable, and this is important.

   I sold the car for 250 rubles. and only on this occasion I want to submit a declaration (the car has been owned for less than 3 years). I chose income code 1520, and code 906. - what tax is payable - where can I look it up?

   Tsyganova Svetlana

   If you write an application to the Federal Tax Service with a request to provide you with a tax deduction of 250,000 rubles, then when filling out the declaration, enter deduction code 906 and the amount of 250,000. Then sheet D2 should appear, which indicates the sale amount and the deduction amount, 250 thousand rubles each. . in sheet D2 in lines 110 and 120. The tax payable is visible on sheet 2, Section 1. In your case, only the BCC and OKTMO Code will be indicated there, the tax payable is 0.
   To avoid Sheet E, you need to uncheck the DEDUCTIONS (Provide standard deductions) checkbox. And then the entire declaration will be on 5 sheets, there will be no tax to pay.

   Thank you so much for helping idiots like me!!! everything worked out!!!

Hello, my husband was killed and I entered into the right of inheritance. In 2015, I sold an old combine for 80,000, but did not file a declaration. I am a pensioner, I live in the village. Will I be fined for not filing a declaration and how much? Thank you in advance for your cooperation!

• Tsyganova Svetlana

  Hello Irina. Yes, you will be charged a fine of 1,000 rubles; pensioners are not exempt from the obligation to submit a declaration on time. You need to submit it anyway, albeit late, but necessary. If you do not file a declaration, you may be deprived of the deduction and you will have to pay tax of 13% of the sale amount (from 80 thousand rubles). Because there is no tax to pay (you write an application for a deduction of 250,000 rubles), then you will not be charged a 20% fine of the amount, or penalties, but for late filing of a declaration -1000 rubles will be charged to you.

Thanks for the help! Merry Christmas! Health and longevity!

Please tell me what if I sold the car, but 3 years have passed since its acquisition. Do I also need to submit a declaration?

• Tsyganova Svetlana

  Hello Irina. If 36 months have passed from the month you purchased the car to the month it was sold, then there is no obligation to declare income and there is no need to file a declaration.

Hello, please tell me, I bought a car in December 2013 for 400t.r., but in the contract it was 250t.r., and I sold it in June 2016 for 390t.r., and in the contract it was kp. it was indicated 390t.r., as I understand it, my tax deduction from 140t.r. will be 18200t.r., is it possible to avoid tax by providing any documents for car repairs or any expenses when buying a car, a contract of c.p. Yes, plus there is a receipt for 400t.r. when buying a car. Thank you.

• Tsyganova Svetlana

  Hello Andrei. Yes, you get a tax of 18200 and you will have to pay it. The tax office does not accept any expenses for repairs, etc., as expenses. It only recognizes the price indicated in the vehicle’s policy document when purchasing it. As for the receipt, read the comments, we have already answered similar questions several times, we will not repeat ourselves and clog up the airwaves.
  You shouldn’t have so recklessly signed a contract with a reduced amount, you always need to indicate the real value, otherwise when selling you will be at a big loss, or you wouldn’t sell the car until December 2016, or more precisely until January 2017, then there will be no obligation to file a declaration and pay taxes would arise.

I’ll repeat the question. In April I purchased a car from an LLC with a faulty engine, about which there is an opinion from an independent expert for 100,000 rubles. The repair cost more than 700 rubles. In December I took it to the salon for a trade-in for 1,000,000 rubles. Will the amount of repairs be excluded from tax?
Thank you.

• Tsyganova Svetlana

  Hello, Marina. Your situation is controversial, and as a rule, the tax authorities do not accept tax credits for repair costs. Much depends on what repair documents you have. It is to them that the inspector's attention will be drawn. If there is an agreement with the organization that carried out the repairs, there is a clear list of work and the cost of spare parts is indicated in the agreement, there are payment documents (cash receipts, payment orders), then you can compete for the right to include the amount of engine repairs in expenses. But, in my opinion, the chances are not great.

  Firstly: you can include in expenses the amount for which you purchased the car, if there is an agreement and all documents confirming payment.

  Secondly: write a covering letter in which you indicate that the car had a faulty engine and required major repairs, and include an expert’s assessment.

  Third: repair costs must be clearly documented. There must be an agreement with the company where the repairs were carried out, clearly indicating the types of work, their cost, and payment documents.

  If there are no such documents, the tax office will not accept the tax expenses as offset and the tax will have to be paid using only a deduction of 250 thousand rubles.

  A written explanation from the taxpayer should be submitted to the tax office as part of the main package of documents, indicating that the car was purchased in advance defective, that is, unsuitable for its intended purpose. In order to obtain property that corresponds to its purpose, it was necessary to carry out several legally significant actions: purchase the object and carry out special and necessary repair work. Such work is included in the list of actions associated with the purchase of a product, as it restores its functionality. In addition, the initial purchase provided for a significant discount, implying subsequent expenses of the new owner to bring the car into proper condition. This is confirmed by both the purchase and sale agreement and the expert’s opinion.

  • Ordinartsev Roman

    Hello, Elena!
    As it became clear from your question, you reported to the tax office by submitting a declaration in which you determined the tax base according to the principle: income minus expenses. Accordingly, your tax turned out to be zero. The Federal Tax Service checked the declaration and applied a deduction in the amount of 250,000 rubles, that is, the “cleared” income amounted to 50,000 rubles, which is subject to taxation.

    Of course, you are right, but you did not provide sufficient data about this. From the current situation it is clear that 10,000 rubles. you paid, and the rest of the amount was paid by a stranger, that is, this amount is not your expenses, but, in fact, a gift to you from your common-law husband.

    You should clarify the situation in more detail. Show that the money is yours, and your common-law husband was carrying out your instructions, since you yourself, due to your health condition, could not do this, but had to according to the terms of the deal. That is, in addition to the purchase agreement, payment documents, an explanation from you and your common-law husband should have been submitted to the tax office (about the circumstances under which he received money from you and how he carried out your instructions), you could even draw up some kind of agreement/receipt "backwards" number" about issuing an order, etc., provide evidence of where (from what sources) you got the money for the car, a sick leave certificate confirming the difficulty of a personal visit, etc.

    But it's not too late to correct the situation. Objections should be written to the office report (within 1 month after receiving the inspection report), attaching all the above-described documents and detailed descriptions. If a decision has already been made (the act has been reviewed), then you should write an appeal to a higher tax authority (also describe everything in detail and attach supporting documents). And then (if there is no result) go to court.

Hello. Received the car under a gift agreement in 2015. The car is in a broken state. Spent 1.5 million rubles on restoration. In 2016, he sold it for 2 million rubles. Is this taken into account when calculating income tax? After all, I spent 1.5 to get 2 million. I read the comments previously published, but there they were only about retrofitting and operating costs, but here is restoration.

• Tsyganova Svetlana

  Hello, Igor.
  The tax code only specifies “acquisition expenses,” i.e. the amounts specified in the car purchase and sale agreement.
  The tax office only takes them into account. Other expenses, as a rule, are not accepted by tax authorities.

  You can try, but the chances are negligible. If you have documents (contract and payment documents from organizations) confirming every ruble of expenses for its restoration, you can try to provide them, but everything will depend on what kind of documents they are and for what. You also need an expert’s opinion that the car was in post-accident condition, etc. See previous comment on this topic Marina 01/10/2017.

  The main disadvantage for you is that a car that is in a faulty condition (not subject to disposal) can be easily registered (information about the new owner can be registered), that is, a transaction for the purchase of a vehicle, as well as registration with the traffic police, are carried out regardless of the technical condition. The Federal Tax Service will focus on this, regarding the restoration of the vehicle as actions to improve its condition

  In 2016, we sold a car that had been owned for less than 3 years. Sale price 240,000 rub. The problem is that in 2017 they forgot to submit a declaration in form 3-NDFL. It is clear that now we will receive a fine of 1000 rubles..... We saw a notice of this in the taxpayer’s personal account only in February 2018.

  • Tsyganova Svetlana

    Hello Tatiana. Attach all documents that you have. All data on transactions is transferred to the traffic police and the tax office simply verifies this information. Each tax office (locally) conducts audits differently. And not everywhere they require PTS. If you do not have any documents, write an explanation to the application.

Good day, the situation is this: in 2016 a car was purchased, there is no purchase agreement, in 2017 a car was sold for 250,000, there is a sales agreement, also in 2017 a car was purchased for 235,000 (there is an agreement) and sold for 150,000 (there is an agreement), also a car was bought (no contract) and sold for 230,000 (there is a contract). How to calculate tax in such a situation? And what is the approximate amount? Thank you!

Hello, Ekaterina. There will be no tax due, because you can take advantage of a deduction of 250,000. In the declaration, indicate the lines sales of 200,000, deduction of 200,000. Tax = 0. But you must submit a declaration.

Ask your question

If you received a request from the tax office to charge you a fine in the amount of: 1,000 rubles, then you did not submit your 3-NDFL tax return on time. Most often, such notification is received by car owners who have sold their cars and have not reported to the tax authorities.

Let us remind you that if you sold your car, which you owned for less than three years, then you need to submit a 3-NDFL declaration by April 30. If the cost of the car was above 250,000 rubles and you received income taking into account the amount of purchase and sale of the car, then you will need to pay a tax of 13% on the income received by July 15.

For example, in May 2013 you sold a car that you bought in 2011 because... you have owned it for less than three years, you must submit a 3-NDFL declaration for 2013 by April 30, 2014, and if you received income from the sale, you must pay tax by July 2014.

Fine for selling a car

If you missed the deadline for filing a declaration and were sent a fine of 1,000 rubles, you must pay the received fine, prepare a tax return in Form 3-NDFL and submit it to the tax authority.

If you have not yet received a fine, but know that you should have reported to the tax authorities, then to avoid receiving a fine and penalties, submit your return as quickly as possible.

Responsibility for failure to submit a declaration when selling a car

Responsibility for late filing of a declaration and non-payment of tax on the sale of a car is provided for by tax and criminal Russian legislation. According to Article 119 of the Tax Code of the Russian Federation, the minimum fine is 1000 rubles.

If you submitted your declaration by April 30, but did not pay the tax payment receipt, then after July 15, penalties will be charged on the amount of unpaid tax in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in accordance with Article 75 of the Tax Code of the Russian Federation. The amounts of fines and penalties increase until the tax and current debt are paid in full.

Assistance in drawing up the 3-NDFL declaration

Specialists from the company BUHprofi will help you draw up a 3-NDFL declaration. Cost of preparing a declaration: 2,000 rubles. The declaration is prepared with all the required statements for the tax office and delivered by courier to the address you specified. Read more about drawing up a declaration on the page .

If you have recently parted with your “iron horse”, do not rush to spend the entire amount received. First you need to find out whether the state is entitled to a part of it. In addition, whatever the answer to this question, taxpayers in the vast majority of situations are required to submit a declaration to the tax office for verification. Its form is established by law. It is universal and is marked 3-NDFL. In this material we will tell you whether it is necessary to submit a declaration when selling a car.

Let us repeat, everything depends directly on the situation that developed during the sale. According to the letter of the law, in some cases the obligation to provide it from the payer is automatically removed. If this does not happen, failure to comply with the procedures established at the state level may lead to the imposition of various penalties on the taxpayer.

Ignorance is no excuse! This phrase is familiar to every resident of the Russian Federation from an early age, however, many citizens still refuse to study their own rights and responsibilities as a unit of a large state system. To avoid any difficulties related to the issue under discussion, read the material presented below.

Who is responsible for providing the declaration form?

All tax legal relations in the Russian Federation are regulated by a single set of relevant regulations received from the Ministry of Finance and the Federal Tax Service in particular. The overwhelming majority of them are collected in the so-called Tax Code of Russia.

According to this document, every citizen who owns the vehicle in question must provide a declaration when selling a car, if there was any income from the sale.

The amount of personal income tax collection is calculated based on two parameters:

• the amount of income received;
• the tax rate applicable to this deduction.

Note! It is not by chance that we used the word “income”. It is important to understand that not in all cases the sale of a car brings income to its former owner, as it occurs under different circumstances.

As for the tax rate, for the required fee it is 13%, and it does not matter from which income the funds are deducted. 13% will also have to be paid from wages, money received for the sale of an apartment, car and other property of a property nature.

In reality, this deduction seriously impacts the citizen’s pocket. Imagine that the income from the sale of your car amounted to 1 million Russian rubles. In this case, the percentage paid to the state is 130 thousand. Serious amount.

The process is aggravated not only by the sadness of parting with a significant part of the money, but also by the bureaucratic difficulties associated with filling out the 3-NDFL declaration. Those who have already undergone this procedure will cope with the task easily, but beginners will have to work hard for the first time. To avoid difficulties, read this, which will help when filling out the declaration.

If the car is sold for a significant amount of money (for example, for 1 million 100 thousand rubles), then a considerable amount of funds will have to be transferred to the state treasury (in the example given - 143 thousand Russian rubles - 13% of the required amount). In addition, you will have to prepare a tax return and submit it to the tax service.

How to fill out the declaration form

Before moving on to the description of cases in which it is mandatory to provide a declaration, let’s consider how to fill out the required form. This will be useful even for those taxpayers who will ultimately be exempt from the procedure. The fact is that you will have more than one car in your life, and one day you will still have to provide a form for inspection.

Filling out the declaration is associated with constantly emerging bureaucratic difficulties, such as:

• errors in spelling words;
• incorrect form;
• skewed image on the sheet;
• incorrectly entered data;
• printing in an inappropriate format;
• incomplete preparation of documents accompanying the declaration and similar problems.

That is why the country's Federal Tax Service has taken all necessary measures to eliminate most of the problems that arise. This is how a program was developed, which is now freely available on the official electronic resource of the service. With its help, reporting to the tax office becomes easy, since all the payer needs to do is enter data in specific columns. After which the program will independently generate a form of the correct form and arrange the entered information in the corresponding positions on the sheet.

People who experience problems from working at the computer for long periods of time need not worry. The required software will help reduce the filling time as much as possible. The minimum filling costs will result in only 10-15 minutes. If in this case you prefer to act the old fashioned way, simply download the declaration form from the service’s website and fill it out without using the program.

Note! The electronic resource of the Federal Tax Service always provides current updates of the form, so there is no point in looking for a newer or correct option on the alien expanses of the Internet. You may end up with an incorrectly generated form, and then you will have to start the registration procedure all over again.

Important points

So, the following points must be indicated in the declaration form.

1. Information about the seller of the car, who is actually going through the procedure of declaring the income received subsequently from the sale. These include primarily:
   1. last name, first name, patronymic of the former owner of the car;
   2. data from the main document of a Russian citizen, that is, passport;
   3. information about citizenship;
   4. individual taxpayer number, which can be viewed on a special certificate obtained earlier at the same tax office.
2. Be sure to indicate the number of the tax office to which the form will be provided. It can be found out by the citizen’s place of registration, since depending on it the person is assigned to a specific department.
3. It is also necessary to indicate that you are a natural person and not a legal entity, that is, you are a citizen and not an organization.
4. The citizen’s address is indicated at the place of registration, in addition, it is necessary to indicate an individual encoding, which determines the citizen’s relationship to a specific locality (the abbreviated name of the described encoding sounds like OKTMO), that is:
   1. city;
   2. village;
   3. urban village;
   4. villages and other municipalities.
5. The income column declared in the declaration is filled in with the amount received as a result of the sale of the car. The source of income is the citizen who purchased the vehicle. There is no need to fill in the buyer’s affiliation code for a specific municipality. If he is an individual, then the following details are entered:
   1. first name, patronymic, last name;
   2. registration reason code;
   3. taxpayer identification number.
6. In the second section of the form, enter the amount of tax if its transfer to the country’s treasury is charged to the payer in this particular case.
7. When selling a car, the seller has the right to receive a tax deduction; it must also be declared in the declaration in the appropriate column. If filling out is done through the program, select one of the deduction options that you are going to use.

Pay attention to an important nuance! When you fill out and print out the 3-NDFL form when selling a car, do not rush to immediately take the documents to the tax service. First of all, put your personal signature and date on each page of the paper.

As you can see, preparing a declaration form, which frightens many taxpayers with its non-existent complexity of filling out, is not at all as labor-intensive as it initially seems.

Actually, the main thing is to correctly indicate the income received when entering information. This required case of filling out the form differs from the procedures for obtaining a tax deduction from personal income tax paid to the treasury, for which it is necessary to enter in detail data on acquired income for the entire reporting tax period in which the fees were withheld.

The procedure for submitting a declaration form for verification to the tax service

Let’s move on to consider possible situations in the event of which the payer is relieved of the obligation to declare information about the transaction and income received.

Table 1. Examples of providing a declaration form

So, summing up this section of the article, we draw the following conclusion: the obligation imposed on each taxpayer selling a motor vehicle to provide a completed declaration form of Form 3-NDFL can be canceled only if the payer has waited the legally required 36 months for the minimum maximum period of ownership by car. It doesn’t matter whether the car was sold for more than the original price or not. In all other situations, it does not matter whether there was income or not, the declaration must be submitted for verification.

Deadlines for submitting the form for verification

Late submission of the 3-NDFL certificate is the cornerstone of the tax system and the provision of reporting by taxpayers as well. The Internet is replete with a huge amount of various true and false information, reading which, citizens get confused and end up either delaying or rushing to provide reporting information, as a result of which tax inspectors, exhausted by their intrusiveness, impose unpleasant penalties.

First of all, remember: papers for inspection are submitted to the inspectorate for the year following the current reporting period. Simply put, if you entered into a deal to sell a car in 2016, the filing of the declaration will take place in 2017. The month of the deal does not matter. You can equally sell the car in April 2016 and in December; you will only need to prepare paperwork for submission when 2017 arrives.

Documents can be submitted for verification starting from the first of January following the reporting period of the year. The last day on which provision remains possible is the 30th of April. On the 1st of May it will pass, and you will immediately be fined for late payment. Inspectors remain cold to the tears and pleas of defaulters and in addition to the tax deduction (which sometimes does not need to be provided), you will also have to pay a decent amount of fine.

Thus, the standard amount of financial punishment for negligent citizens who have forgotten to provide 3-NDFL is 5% of the amount of the cash payment accrued to the payer monthly from the moment of failure to submit mandatory documents. Its minimum value is one thousand Russian rubles, the maximum is 30% of the tax payment paid to the state budget as income tax.

Legitimate ways to save on tax

Before you start filling out the reporting form, you need to choose a method by which you will save on the amount of tax deductions in favor of the country's budget. It is important to decide in advance, since the information entered into the completed document depends on your decision.

First way reducing the amount of income tax from funds received from the sale of a car consists of reducing the total amount received by the amount of expenses incurred during the purchase.

Let's give an example. In 2014, you purchased a car at a cost of 400 thousand rubles. Without waiting for the minimum deadline to pass, in 2016 you sell the car for 500 thousand. Since the amount exceeds the original cost, you will have to pay tax to the government. Payment documents saved from the first car purchase transaction will help reduce its value. It turns out that the tax system can only levy the difference between purchase and sale, that is, 100 thousand rubles (500,000 – 400,000 = 100,000). 13% of 100 thousand equals 13 thousand, which you safely transfer to the treasury and remain a winner.

Second way. It happens that payment documents received upon purchase are not saved. Then the taxpayer cannot use them as a basis for reducing the tax base. The situation seems stalemate. Will you really have to pay a substantial tax deduction on the full income received? If we return to the above example, then 13% of 500 thousand is a rather impressive amount. It will amount to as much as 65 thousand rubles!

Do not worry. The state has introduced fair assistance to payers who, for one reason or another, cannot confirm previously incurred expenses - the so-called tax deduction in the amount of 250 thousand rubles. It applies to any car sold by the taxpayer, with a frequency of once per year.

Let's give an example. In 2015, you bought a car at a price of 300 thousand, a year later you decided to sell the vehicle for 50 thousand rubles more. Unfortunately, all payment documents for the first transaction were lost, which means you cannot confirm the fact that expenses were incurred. You are offered the following solution: in the declaration form you must indicate that you are applying for a property deduction to cover tax expenses when selling a car in the amount of 250 thousand rubles. As a result, the fee will be calculated from the difference between it and the cost of sales, and will be (350,000 - 250,000) * 13% = 13 thousand Russian rubles.

Video – Auto sales tax

Let's sum it up

Now you know that a declaration of income received from the sale of a car must be submitted for verification in most cases that arise for taxpayers when receiving funds. The only way to avoid having it prepared and sent for inspection is to maintain owner status for a certain time period - 3 years from the date of registration of the car. This is the minimum period for exemption not only from the preparation of reporting documents, but also from payment of the personal income tax fee to the state treasury.

Once again we draw the reader’s attention to the importance of timely submission of paper to the department of the Federal Service to which the taxpayer belongs according to the official place of registration. Not only citizens obligated to pay taxes, but also those who are exempt from paying the fee can earn a fine for late payments. At the same time, the accrued amounts are quite significant for the pocket of the Russian average person, especially if they are combined with income tax deductions.

Be careful when filling out the form. It is important that their purpose corresponds to the information entered inside, otherwise service employees may perceive errors as knowingly false information provided for verification in the required form deliberately, and will “grant” you new penalties.

To make the process of filling out a document easier, consult with service specialists, download a specialized program, or ask a friend who has already sold a car and gone through the required bureaucratic procedure to help.