How to make a property deduction when buying an apartment. What should you do to quickly get a tax deduction when buying an apartment? How to get a deduction on your declaration

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

The following may receive a deduction:

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

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

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

Amount of property deduction

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

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

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

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

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

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

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

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

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

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

Practical situation

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

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

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

Practical situation

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

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

Expenses for new construction or purchase of housing

The costs of purchasing real estate include the following expenses:

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

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

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

Expenses for repayment of interest on target loans

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

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

Where can I get a deduction?

There are two ways to receive a property deduction:

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

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

Receiving a deduction through your employer

Step by step this procedure will look like this:

Step 1. Write an application in any form to receive a notification from the tax authority about the right to a property deduction.

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

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

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

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

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

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

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

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

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

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

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

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

Receiving a deduction through the tax office

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

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

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

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

Step 4. Prepare copies of payment documents:

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

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

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

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

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

When you cannot exercise the right to deduction

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

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

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

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

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

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

Practical situation

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

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

Practical situation

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

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

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

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

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

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

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When it comes to paying taxes, citizens are sure that they have the same responsibilities.

However, in some situations, Russian legislation provides tangible benefits. Everyone in life has had to solve a housing problem: buy an apartment, a house with a plot, or enter into shared construction.

A citizen has the right to reimbursement from the state of part of his costs for the purchase of real estate in the amount of 13% of the cost - a tax deduction in the structure of income tax () of citizens.

The essence of property deduction

A working person is officially a taxpayer. The employer pays 13% taxes on all types of earnings (income). The payer is returned the amounts already paid for socially significant acquisitions (,).

The meaning of the real estate deduction is in compensation for income tax from the actual costs incurred for the purchase of housing. The amount of compensation and the algorithm for providing it depend on the specific situation.

Legislative regulation

The legal grounds and regulations for property tax compensation are determined by Article 220 of the Tax Code of the Russian Federation. Certain aspects of the application of property deductions are detailed in Letters of the Ministry of Finance numbered 03-04-05/20134 (04/29/2014), 03-04-05/60785 (11/28/2014), 03-04-05/32776 (06/05/2015).

The law establishes the following financial rules for the benefits provided:

Possibility of deduction for several apartments – now it’s real

The main innovation has changed benefit object. Now he is the owner of the property. What does this mean in practice?

The deduction can be obtained for several real estate properties within the established financial standards. Let's say a person buys a studio at a price of 800 thousand rubles and a one-room apartment for 1.1 million rubles. Until 2014, deductions were made only for one type of real estate at the taxpayer’s choice. Now the buyer is in a better position.

Since the total cost of acquisitions is 1.9 million rubles, deduction due for each of them in the amount of actual costs incurred:

• “studio” deduction will be: 800,000 * 13% / 100 = 104,000 rubles;
• for the one-room apartment the state will return: 1,100,000 * 13% / 100 = 143,000 rubles;
• The total amount of payments is 247,000 rubles with an unused “play” of 13,000, which may be useful for future real estate acquisitions.

The limit applies in proportion to the costs of several apartments, even if their total cost is above 2 million. True, the total payment will not exceed 260 thousand.

The new property compensation scheme applies to owners who purchased housing after the adoption of amendments to the law, and continues to operate in 2019.

Who is entitled to compensation

Requirements to the applicant:

Legislative standards for real estate:

1. The acquisition is located within the territory of the Russian Federation;
2. The property is planned to be used for residential purposes. Commercial premises and buildings are not eligible for tax deductions.

Legal grounds for receiving property compensation for personal income tax are the following situations:

1. Acquisition of ownership of residential premises on the primary or secondary market. This category includes apartments, private houses, rooms, land plots for individual housing construction, plots for purchased housing;
2. Completion of individual construction. In 2019, purchasing housing through shared construction also allows you to receive a deduction;
3. Repair and finishing work in the purchased property (confirmed by receipts, contracts with the contractor).

Restrictions

Tax legislation establishes a number of restrictions and prohibitions on the provision of financial support to home buyers.

In 2019 do not qualify for deduction:

• owners who purchased apartments before 01/01/2014 and took advantage of the preferential right. Moreover, the amount of the payment received does not matter. For example, a person purchased real estate in 2009 for 550 thousand rubles with compensation from the state of 71,500 rubles. At this point, his right is considered fully realized;
• citizens who have completely exhausted the tax limit of 260 thousand rubles after January 2014;
• close relatives buying housing from each other (parents, children, brothers/sisters);
• buyers of real estate at the expense of the enterprise. Even if the employer contributed a small part of the cost, the tax authorities will refuse payment;
• citizens who used funds to purchase an apartment (for example, or).

List of required documents

The stage of collecting documents must be approached as carefully and responsibly as possible. All you have to do is miss a certificate, or miss a stamp or an official’s signature, to get a “turnaround” from the tax office. In practice, there are cases when the red tape of the apartment owner postpones the deduction to the next tax period.

In 2019, the applicant for deduction must provide:

All copies must be legible with the citizen’s note “Copy is correct” and a personal certifying signature. To be on the safe side, it is better to attach original documents. If the package is provided by mail, copies must be notarized.

Using a mortgage loan

In this situation, to the standard set of legal documents and certificates the tax office will require:

1. The original loan agreement between the borrower and the bank with a copy of the document, which is better certified by the lender;
2. Credit schedule and confirmation of payments made;
3. Bank certificate about the amount of interest and the amount of deductions.

A property deduction for the purchase of an apartment and reimbursement of interest on a targeted loan are different benefits. Purchasing housing with a mortgage does not exclude the return of personal income tax on the cost of housing and gives the right to compensation for loan costs.

Tax refund when selling an apartment

An individual is obligated to pay tax on the income received. Depending on the period of ownership of the property by the seller, the legislator also established benefits for fiscal payments on income from the sale of an apartment.

Preferential grounds :

The situation with short-term ownership of real estate sometimes requires a different tax calculation system: by reducing the seller’s income due to the costs of purchasing an apartment.

The algorithm is beneficial in cases where the apartment has increased in price very slightly. For example, in 2013 a person bought a two-room apartment for 2 million rubles. Two years later, he sells the apartment for 2.6 million rubles.

It is more profitable for the seller to replace the reduction in the tax base with a reduction in the income received: 2,600,000 – 2,000,000 = 600,000 rubles. Here the tax will be 78,000 rubles.

If we apply the standard with a deduction of a million, then we will have to part with 208 thousand.

A person can apply a deduction for the sale of housing unlimited number of times throughout life.

To process the deduction, the seller provides:

1. Passport of a citizen of the Russian Federation;
2. Documentary evidence of the duration of ownership of the property. Usually these are documents of title for the purchase of housing: a deed of gift, a will, a purchase agreement with a certificate of registration of the transfer of ownership;
3. The legal basis for the sale of an apartment is the purchase/sale agreement between the seller and the new buyer (original and copy);
4. Document of payment by the buyer of the invoiced value - bank statements, checks, etc.;
5. Certificate 3-NDFL reflecting income from the sale of an apartment.

Registration procedure

Tax legislation provides for two fundamentally different schemes for reinstating income tax.

Through the territorial division of the Federal Tax Service for three years in one-time payments

In this case, the compensation is transferred to the applicant’s account in an amount not exceeding the total amount of taxes paid for the accounting year. It’s rare that someone’s personal income tax is 260 thousand rubles a year, so the payment is stretched over several tax periods.

All activities are carried out by the tax office.

In 2019, you can receive the first compensation tranche after 4 months after submitting a package of documents for deduction:

• 3 months are needed for the tax service to conduct inspections of the property, the legal aspects of the transaction and the applicant himself;
• It takes another month for funds to be transferred.

In practice, the procedure takes no more than 2-3 months.

Through the employer

This option involves exempting the applicant’s income from paying a monthly tax of 13% until the amount of the deduction is fully compensated.

Delivery algorithm The benefits are as follows:

1. The applicant contacts the NI with a package of documents notifying them of the desired method of compensation;
2. The fiscal authority conducts checks and notifies the citizen of its decision and the amount of the deduction;
3. The applicant provides the decision of the tax authorities at the place of work.

The accounting department of the enterprise takes upon itself all subsequent concerns about exempting a person from taxes. It is important to know that this deduction method does not require the provision of a 3-NDFL certificate.

What documents will be needed to process a personal income tax refund when purchasing an apartment are described in the following video:

17.04.18 712 498 11

The state is ready to give you 520 thousand rubles. Take them away.

Ekaterina Miroshkina

economist

You bought an apartment: with your own money or with a mortgage. Under certain conditions, the state is ready to return part of the money to you. In total, you can get 260 or even from the budget

This article will only talk about tax deductions when buying an apartment. About finishing, mortgage interest, house construction and declaration - separately.

How to get a tax deduction for an apartment: brief instructions

1. Check all conditions for deduction. You can receive a tax deduction only if all requirements are met.
2. Understand the nuances of your situation. Links to analyzes of special cases are in the article.
3. Choose the method of receiving the deduction: from the tax office or from your employer.
4. Prepare documents according to the list from the article: make copies and scans, keep the originals at hand.
5. Fill out the 3-NDFL declaration or notification application.
6. Send the documents to the tax office: in person, by mail or through the taxpayer’s personal account.
7. Wait for the money to be credited to your account or pick up the notice and take it to work.
8. Keep track of the balance of the deduction so that next year you can collect another part of your personal income tax.

Materiel: what is a deduction

If you work officially and receive a salary, then you pay personal income tax. Usually it is 13%. And although your employer retains this money and transfers it to the budget, the money itself is yours and it is you who pay it.

A tax deduction is an opportunity to get back part of the personal income tax paid from the budget. The principle is this: the state recognizes that you spent part of your income on something useful, and allows you to deduct this amount from your taxable income. As a result, the tax base becomes smaller and you either do not need to pay tax for some time, or an overpaid amount appears, which is returned to your account.

To receive deductions, you need to be a tax resident, pay personal income tax and have confirmation that you spent the money on something necessary in the opinion of the state: bought a home, paid for treatment or education, donated to charity. If you are an individual entrepreneur using the simplified tax system, then you do not pay personal income tax - there is a different income tax and it is not suitable for deduction. If you are a non-resident, you are not given a deduction.

There are several types of deductions. For example, there are social, property, professional, standard and investment. When purchasing an apartment, you receive the right to a property deduction. The rules that apply for tax deductions when purchasing real estate do not work for other types.

In addition to the income tax refund when buying an apartment, there is a refund when selling - this is different, do not confuse it. They do not replace or cancel each other.

When it comes to deductions, two concepts are used: the amount of deduction and the amount of tax to be refunded. The deduction amount is how much the state allows you to reduce your income when buying an apartment. The amount of personal income tax to be refunded is how much money will actually be returned to you from the budget. To put it simply, the refund amount is 13% of the deduction amount.

We regularly tell you how to get maximum deductions, payments and benefits

When does the right to deduction arise when purchasing an apartment?

A deduction can only be claimed if several conditions are met.

You paid for the apartment and can prove it with documents. Payment can be full or partial, but it must be required: the amount of the deduction depends on the actual expenses. You cannot receive a deduction for an inherited or donated apartment, because you did not spend anything, which means you did not reduce the tax base. Participants in military mortgages also cannot use the deduction on a general basis, because part of the amount for the apartment is given to them by the state.

There are legal documents. For a new building, this may be an apartment acceptance certificate. A share participation agreement will not work, even if you have paid the full amount - you will have to wait until the apartment is rented out.

For secondary housing, ownership must be confirmed with a certificate or an extract from the Unified State Register of Real Estate. Documents for the apartment must be issued in your or your spouse’s name. Mom’s apartment is not suitable for deduction, even if it is actually yours and you paid for it.

The seller is not a close relative of you. When purchasing an apartment from interdependent persons, deductions will not be given. You can buy an apartment from your mother or sister, but you cannot get a deduction for such a transaction. Even if you honestly gave your mother the money for the apartment, the deduction will definitely be denied. Good faith will not help here - this has already been tested in the Supreme Court.

It is impossible to hide a purchase from interdependent persons: the tax office will check the relationship using common databases. If there is interdependence not between relatives, but for other reasons, then they will sort it out and demand the money back.

For the tax authorities, a mother-in-law is not a mother. So you won’t get a deduction for a deal with your mother, but you can get a deduction for a deal with your mother-in-law. You cannot buy an apartment from your brother for deduction, but you can buy it from your wife’s brother. Then think for yourself.

Not only close relatives can be interdependent, but also other people who could influence the terms and outcome of the transaction. For example, a common-law wife or father of a common child. But this is in theory - the tax authorities will still have to prove it.

It is possible to apply for a tax refund when buying an apartment from the son of his mother’s friend.

You have not previously exercised your right to deduction. The property deduction when buying an apartment has a limit, and each person is given one for life. The deduction above the limit cannot be used again. If you have already applied for a tax refund when purchasing an apartment and you do not have a deduction balance, that’s it, you don’t have to read any further.

Apartment in Russia. Nothing to add here.

Documents for registration of deduction for an apartment

All documents can be provided in copies, and the tax office itself will check them against the database. If you have any questions, they will ask you for the originals - they will call you and bring them to you. But this doesn’t happen often - usually scans sent through your personal account or copies filed with the declaration are enough.

List of documents for registration of deduction:

1. A copy of the certificate of ownership or an extract from the Unified State Register of Real Estate.
2. A copy of the contract for the purchase of real estate and the act of transfer.
3. Payment documents (receipts for receipt orders, bank statements about the transfer of money to the seller’s account, receipts, sales and cash receipts).
4. Certificate 2-NDFL, if you are filing a declaration.
5. Application for distribution of deductions between spouses if they bought an apartment while married.

What documents should I use to confirm expenses?

The deduction will not be given if you do not confirm that you spent money on the apartment. And since cash receipts are usually not issued for an apartment, you will have to take additional care of the necessary documents.

There are several nuances with payment documents that neither the realtor nor the tax inspector will tell you about. They usually pop up when filing a deduction - then it is too late to correct anything.

Receipt. Payment can be confirmed with a receipt - and an ordinary one, not certified by a notary. The main thing is that it contains all the information about the apartment and the seller, his signature, amount and date of transfer of money. The receipt must be written by hand: if the realtor gives you a printed one on the computer, it is better to refuse and ask the seller to write it in person. This is important not only for deductions.

Agreement. Payment for deduction can be confirmed by an agreement if it contains a clause stating that the seller received the money. The agreement must be certified by a notary - this is also proof of payment. It is not necessary to present a receipt.

The Ministry of Finance is not against confirming expenses even with an agreement not certified by a notary. It is enough to indicate in it that payments for the apartment have been made in full, the buyer has transferred, and the seller has received the entire amount.

But it’s better to take a receipt. The point is not about the deduction: the Supreme Court believes that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to demand the apartment back

Bank documents. Receipts and account statements are suitable to confirm payment through a bank. An information letter from the bank will not work. Keep receipts and payments.

When to submit documents

Documents confirming the right to a tax deduction when purchasing an apartment must be submitted along with the declaration or application. If you submit a declaration in your personal account, you can attach files there. If you bring it in person or send it by mail, you can make regular copies on a photocopier. They will be checked by the tax office.

Copies are suitable for verification. If the tax office wants to check the information, it will make inquiries through its own channels: Rosreestr, the registry office, notaries or the pension fund.

If some documents are needed in originals or something is missing, the inspector can call and ask for them. Therefore, in the declaration it is worth indicating a real telephone number for communication, and having the originals at hand.

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

The tax deduction when purchasing an apartment can only be obtained once. This means that each person will be able to return a maximum of 260 thousand rubles in personal income tax when buying a home, excluding mortgage interest - that is, 13% of 2 million rubles.

If the apartment costs less than 2 million rubles, you can return 13% of actual expenses. If the property is more expensive, the deduction will be equal to the maximum possible amount - 2 million rubles, and the tax refund will be 260 thousand rubles.

But for some time now, the balance of the deduction when buying an apartment can be transferred to other properties.

You can transfer the remainder of the deduction to other properties only when purchasing an apartment. This will not work with mortgage interest - this deduction is given only for one property.

Deduction limit and transfer of balance to other objects

The deduction when purchasing an apartment is equal to the amount of your expenses. But the state is not ready to return 13% of any amount of expenses for an apartment, so it has set a limit: since 2008 - 2 million rubles per person.

The property deduction limit means that, regardless of the region and the actual cost of the apartment, one person can receive a maximum of 13% of 2 million rubles - that is, 260 thousand.

An example of calculating deductions and personal income tax for refund per person

Apartment cost

1,500,000 R

The amount of the deduction

1,500,000 R

Personal income tax for refund

195,000 R

Apartment cost

2,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax for refund

RUR 260,000

Apartment cost

3,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax for refund

RUR 260,000

Apartment cost

5,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax for refund

RUR 260,000

Until 2014. The property deduction limit was tied not only to the taxpayer, but also to the object. It was given once in a lifetime and only for one apartment. If the apartment cost less than 2 million rubles, the remainder of the deduction could not be transferred to another property - this money was “burned out” and 13% of the unused amount could never be received.

For example, in 2013 you bought an apartment for 1.5 million rubles. They claimed a deduction for the amount of actual expenses and received 13% of this amount in cash - a total of 195 thousand rubles. You didn’t use the entire deduction limit - there were still 500 thousand rubles left to reach 2 million. But you won’t get 65 thousand rubles of tax back, even if you buy another apartment in 2018. The right to deduction has been used, the balance cannot be transferred. And although the rules have changed, they do not apply to those who used their right to deduction before 2014.

From January 1, 2014 the deduction limit is not tied to the object, and the balance can be transferred to other objects.

If in 2015 you bought an apartment for 1.5 million rubles and returned the tax, then when you buy another apartment in 2018, you can use the rest of the deduction and take another 65 thousand from the state.

The limit and conditions of the deduction are determined by the year in which the right to deduction arose. Not according to the period when you paid for an apartment in a new building or filed a declaration, but when you received a deed or certificate of ownership.

For example, in 2007 the deduction limit was 1 million rubles. If your right to deduction arose in 2007, and you declared it only in 2018, then you will return a maximum of 130 thousand even if the price of the apartment is 2 million or more. The increase in the deduction limit in 2008 does not apply to you.

But you are not required to use the deduction for that particular apartment. You can not declare it for now, buy another apartment (even after selling the previous one) and only then use your right to deduction - with an increased limit and the ability to transfer the balance to other properties. If the tax has already been returned to you, you cannot refuse the deduction and claim it for another apartment in a larger amount.

Carry forward balance to next year

To use the entire deduction for a year, you need to earn about 170 thousand rubles per month. Then the annual income will exceed 2 million and it will be possible to immediately withdraw the maximum possible amount of tax - 260 thousand. But this doesn’t happen to everyone, so it’s usually not possible to use the entire deduction in a year.

The remainder of the deduction can be carried forward to subsequent years until the taxpayer is returned the entire amount of personal income tax paid.

For example, if an apartment costs 2 million rubles, and income is 1 million rubles per year, then the deduction will stretch for two years. And if, at the same price of an apartment, the annual income is 500 thousand rubles, then the personal income tax will have to be returned within four years. You can stretch the deduction for any period until the state returns 13% of the entire amount of expenses for the apartment.

Exception for pensioners. If you buy an apartment in retirement, you can get a tax refund for the year you bought the apartment and three years before that. In fact, a pensioner returns personal income tax for four years at once - no one else has such privileges. You can file four returns and get a lot of money at once. It does not matter whether the pensioner works or not. When you receive a pension, you collect personal income tax for four years at once.

This rule is needed so that the pensioner receives more money while he receives taxable income. Or I was able to return the tax for a longer period - while I was saving for an apartment. When he receives only a pension, he will stop paying personal income tax and will no longer be able to take anything from the budget.

For what period can the tax be refunded?

Tax can only be refunded for the three years preceding the year the return was filed. But not earlier than the year in which the right to deduction appeared. Here's how it works.

Example with payment before title. The new building was paid for in 2015, and the title to it was registered only in 2017. The right to deduction appeared in 2017. In 2019, the owner submits declarations for 2018 and 2017. He will be refunded the personal income tax paid in these and subsequent years, but will not be refunded for 2016, because at that time there was no right to a deduction, although there were already expenses.

An example with a deduction for three years. If you bought an apartment in 2016 and registered ownership of it at the same time, but never filed a declaration, you can submit three declarations in 2019: for 2016, 2017 and 2018. The tax will be refunded for these three years.

An example with a long-term apartment purchase. It happens that people buy an apartment, but do not know anything about deductions. For example, we bought a home in 2014, but only found out about the deduction in 2019. Then you can submit a declaration for 2018, 2017 and 2016 - that is, for the three previous years. It is impossible to claim a deduction for all years from the date of purchase of the apartment, and it will also not be possible to withdraw the tax paid in 2014 and 2015 from the budget. But this will not prevent you from taking all 13% of the cost of the apartment - if there is a balance for 2019, it can also be declared according to the declaration or from the employer.

It happens that people remember about the deduction after they stop paying personal income tax. For example, in the year the apartment was purchased, it was paid, and after a while the owner quit or became an entrepreneur using the simplified tax system - he does not pay personal income tax. It will not be possible to submit a declaration because there is no tax at the rate of 13%. In this case, the three-year rule still applies. If the time for a refund has already passed, it is no longer possible to file a return and refund the tax for long periods.

How to get a deduction on your declaration

Next year or any other year after purchasing an apartment, you need to file a 3-NDFL tax return. The declaration form must correspond to the year for which you want to return the tax. Forms change, so you need to keep an eye on it. Although a formally incorrect form is not a reason to refuse a deduction, there may be other lines, codes, and even the structure of expenses.

The correct form of the 3-NDFL declaration can be found on the website nalog.ru. There is also a program for filling out the declaration. A package of documents can be sent through the taxpayer’s personal account. You don't even need to go anywhere. The tax office will check the declaration for up to three months, and then return the tax to the account.

The declaration cannot be submitted in the same year when you bought the apartment - only in the following periods. If you buy an apartment in April 2018 and decide to return personal income tax according to your declaration, you will receive it only after a year. All this time, 13% will be deducted from your salary and transferred to the budget.

A deduction-only return can be submitted on any day: there are no deadlines during the year. But if income is declared, you must report before April 30 of the next year. You cannot submit multiple declarations for the same period: each subsequent one will be considered updated and will cancel the previous one.

How to apply for a deduction from an employer

To return personal income tax when buying an apartment, you do not have to wait until next year. You can immediately avoid paying tax and receive a salary increase. To do this, you need to receive a notice of the right to deduct.

Submit a tax application - the form is in the taxpayer’s personal account, everything is filled out electronically. Attach copies of documents there and sign using your digital signature. The signature key is generated directly in your personal account.

Within a month, the tax office will issue you a notice - take it to work and immediately stop paying tax. You don’t have to wait a year and fill out incomprehensible sheets in the declaration: 3-NDFL does not need to be submitted.

In addition to the fact that personal income tax will not be withheld from you, you must also return the entire amount withheld from the beginning of the year. If you buy an apartment in September 2018 and receive a notice of the right to deduction, you will be refunded all personal income tax that was withheld for nine months - from January.

And don’t go crazy: how to choose a developer, negotiate a discount, sign the contract correctly, accept the apartment and register ownership.

Today is the final article in the series: we tell you how to get a tax deduction for an apartment in a new building.

Nika Troitskaya

real estate marketer

Attention

Over the course of two years, this article has partially lost its relevance. We have a new detailed article containing advice from an economist, a complete list of documents and an analysis of difficult situations.

What is a tax deduction

A tax deduction is money that you can receive from the state for purchasing an apartment. You pay personal income tax - personal income tax - the state receives 13% of your salary. When you bought an apartment, you paid part of your income for it, but still paid personal income tax. The state will return you 13% of the amount you paid for the apartment, but not more than 260 thousand rubles. If an apartment in a new building is cheaper than 2 million rubles and without finishing, the cost of finishing can also be included in the deduction amount.

A housing deduction is also provided for a house, a room in a communal apartment or a share in an apartment.

For all apartments more expensive than two million, the deduction will be 260 thousand, and for cheaper ones - 13% of their cost. The state divides deduction payments by year and does not pay more for the past year than it received in personal income tax for you.

In 2015, Vasya received 50 thousand per month after deducting personal income tax; in a year he earned 600 thousand. Let's calculate the tax on his income that Vasya's employer paid for him:

600,000 R × 0.13 ÷ 0.87 = 89,600 R

This means that Vasya will receive 89.6 thousand rubles as a deduction for 2015, and the remaining 157.4 thousand rubles will be used for refunds in the following years.

The mortgage interest deduction works in a similar way. If you bought an apartment with a mortgage, you can also claim a deduction for mortgage interest - also 13% of the amount, but not more than 390 thousand rubles. If you paid interest to the bank in the amount of up to 3 million, then the state will return 13% of the amount, and if 3 million or more - 390 thousand.

If you took out a loan for an apartment before 2014, the “mortgage” deduction will include all the interest that you pay to the bank. The limit of 3 million rubles does not apply in this case - clause 4 of Art. 2 Federal Law dated July 23, 2013 No. 212-FZ.

The balance of the mortgage interest deduction cannot be transferred to another property - clause 8 of Art. 220 Tax Code of the Russian Federation.

When can you claim a deduction?

You can claim a deduction for a new apartment if you bought it in Russia, work under an employment contract or a contract, you have a Russian registration and you have signed acceptance certificates with the developer. If you have an individual entrepreneur with a general taxation system, then you receive a deduction in the same way as ordinary people.

Remember

1. The tax deduction is 13% of your income, which you can return from the state if you bought an apartment.
2. You can claim a deduction if you bought an apartment in Russia and work under a contract, or if you are an entrepreneur with a general taxation system.
3. They receive a tax deduction either through the employer - every month along with their salary, or through the tax office - once a year.
4. Payments will be spread over several years if the amount of the deduction is greater than the amount of income tax paid for the previous year.
5. You can get a deduction for several apartments, but the amount will still not exceed 260 thousand rubles.
6. The deduction is received by the one who paid for the apartment. If your parents paid for your apartment and this can be seen from the payment documents, then they are the ones who claim the deduction, not you. The tax office will calculate the deduction based on their tax contributions.
7. If you need additional information about the deduction, call your tax office: they will explain everything clearly and in detail.

The concept of "tax deduction" and everything connected with it

Reading time: 6 minutes

Tax deduction is 13%

A tax or property deduction is the amount that the state compensates the owner when purchasing a home. There are deductions not only for the purchase of an apartment or house, but in this article we will talk about them.

There are a lot of rumors and conjectures swirling around the funds that the state gives back to property owners. Some people sincerely believe that the president personally is obliged to compensate them for the cost of the apartment in the amount of 260,000 rubles. Others, without going into details of the procedure, believe that they will be paid 2 million at once. However, before demanding money from the state, you should understand in what cases and to whom compensation is due.

What is a tax deduction?

Anyone who believes that a property deduction is a gift from the state “for poverty” is mistaken. It is, rather, a refund of taxes or a refusal to collect them for a certain period. Most people are honest taxpayers, regularly missing 13% of their wages. It is from income tax that you can temporarily “get rid of” by purchasing housing. This is allowed to be done only once, in accordance with the provisions on tax deductions. As conceived by those in power, such a benefit is intended to stimulate citizens to improve their living conditions.

The amount that an apartment owner can receive from the state ranges from 1 to 2.6 million rubles, depending on the cost of housing and the amount of taxes paid to the budget. The state is ready to return 13% of the funds to the citizen from the maximum amount of 2 million rubles.

Of course, housing in many cases costs much more. However, the tax deduction is returned only from 2 million if the transaction was made after 2008. If earlier - 13% is counted from a maximum of 1 million.

In total, if you have a “white salary” with regular income tax payments to the budget, then the tax deduction will allow you to get back this 13% at the end of the year. If you don’t pay taxes at all or the taxes are very small due to the salary issued “in an envelope,” then you will either not be able to use the deduction when buying a home at all, or the amount will be insignificant.

Who is the tax deduction intended for and for whom is it not intended?

Tax deductions for purchasing an apartment are available to citizens who regularly pay taxes

The state is ready to reimburse taxes on the purchase of real estate to residents of the Russian Federation who receive regular income and pay taxes.

Property deductions can be obtained when purchasing housing in both the primary and secondary markets. Any real estate is taken into account: a residential building, apartment, room, cottage, garden house, land plot, as well as a share of any property. The state can also compensate part of the mortgage loan repayment and the cost of finishing the premises.

When the purchased property is registered in the name of several owners, the tax deduction is divided among all, according to their shares. So, for example, if spouses own housing 50/50, then the deduction amount will be divided in half between them. You can also write a statement so that the shares are redistributed. For example, the wife got 70% of the amount, and the husband 30%. Perhaps this calculation scheme will soon become a thing of the past. The Ministry of Finance proposes to issue a full tax deduction to each owner of a share in an apartment or house. But for now the old scheme is in effect, and the new one is in limbo.

The tax deduction is not intended for:

• Students
• Military
• Non-residents of the Russian Federation
• Orphans under 24 years old
• Persons who make a living from folk crafts

Also, the state may refuse to pay a property deduction in cases where a purchase and sale transaction is concluded between interdependent individuals (relatives or a boss and a subordinate, for example), is carried out taking into account maternity capital funds or at the expense of the employer.

Ways to obtain a tax deduction when buying an apartment

You can receive a tax deduction at your place of work or through the tax service

1. At the place of work. To put it in very exaggerated terms, over the course of a year a person simply receives an official salary that is 13% more than before. Enterprises willingly pay compensation to employees because they themselves do not incur additional costs. In order to issue a property deduction at the place of work, the accounting department will ask you to provide a resolution from the tax office. To receive it, you need to go to the tax office and write an application. It is better to find out about the list of additional documents there. If a person is employed in several places at the same time, then the deduction is provided by only one enterprise.

2. Through the tax service. She will return the income tax already paid if she submits an income tax return at the end of the year and writes a corresponding statement. It is important that all taxes are paid in full this year. The service will consider the issue for a maximum of 3 months, after which, if the decision is positive, it will send the funds to the account specified by the citizen.

If a person works in several places at the same time, then the tax service, when calculating compensation, takes into account taxes received from all employers. The amount of payments is growing.

After filing a tax deduction, the owner can safely sell the property (if there is such a need). Once the mechanism for disbursing funds has been launched, it will not stop. After all, the sale of a home in no way cancels the fact of its acquisition.

It is possible and necessary to obtain a tax deduction from the state while this possibility remains. In Spain, for example, a similar system did not last even a year. The authorities quickly curtailed it as part of a package of anti-crisis measures. In Russia, tax deductions still exist, and this procedure does not even require a large number of documents. We specifically do not list them in this material, because the tax service may ask for some papers, but not others. The list given in the article would be very approximate. It is better to clarify the list at the tax office at the place of registration.