Is it possible to return personal income tax from renting an apartment. Taxation when renting apartments. Pros and cons of the tax deduction for renting a home

The Ministry of Construction has developed a bill that will allow tenants to return 13% of the amount spent on rent. This was announced by Deputy Minister of Construction and Housing and Public Utilities Nikita Stasishin. Several conditions must be met in order to receive a deduction.

Tax refunds will be available to tenants with long-term contracts for 11 months or more. The contract must be registered with Rosreestr. The Ministry of Construction is confident that this measure will help to get out of the shadow of income from illegal rental of apartments, from which landlords do not pay taxes.

Now only buyers of apartments can return the paid personal income tax. The state returns taxes from the amount of 2 million rubles, that is, you can receive no more than 260 thousand rubles. Deductions for the purchase and rental of apartments will be closely linked. Only those tenants who did not use the deduction when buying a home will be able to return taxes on rent. The rule also works the other way around. If the property deduction for the purchase of housing is not fully used, the rest can be received in the form of a deduction for the rental of housing, and vice versa, writes "Russian newspaper" .

To receive the deduction, tenants will need to file a declaration with the tax office. As with the home purchase deduction, the rental tax refund will be credited to your bank account. Also, the tax can be returned at work. To do this, you need to get a document from the tax office that allows you not to deduct personal income tax from your salary.

The bill encourages tenants to report rent, experts say. As a result, the tax authorities will have grounds for charging additional taxes to the owner, who hid his income from renting out housing.

“Employers do not apply to the tax authorities on these issues due to the lack of such a need. This is used by owners who hide their income and do not pay taxes. The bill will help the tax authorities to identify landlords who evade paying taxes: the employer, wanting to receive a deduction, will come and report the fact the delivery of the apartment, moreover, it will confirm this documented, "explains Kirill Kokorin, legal adviser of INCOM-Real Estate.

Experts are not sure that the majority of owners will go for the official registration of long-term contracts. Now landlords prefer to conclude contracts for 11 months, as this allows you to revise the terms of renting housing or terminate the contract and find new tenants. Registration of the contract looks for them today as an additional procedure with unclear benefits. And the bill does not contain norms stimulating owners to switch to registration of lease agreements.

From the income received from renting an apartment, a citizen must calculate and pay tax to the budget. The type and amount of payment depends directly on the status of the owner: an individual or an individual entrepreneur.

Let us consider in more detail what tax is paid by a citizen who is not registered as an individual entrepreneur, and what tax is paid directly by the entrepreneur. All data are given taking into account changes in legislation for 2019.

Options for taxing rental income

• personal income tax - if an individual rents an apartment or;
• Single tax - if the individual entrepreneur is on the "simplification";
• Patent - if the IP applies PSN.

The apartment is rented by an individual who does not have the status of an individual entrepreneur

When renting out housing and receiving income from this, an individual who does not have the status of an individual entrepreneur must calculate and pay personal income tax from the income received.

Bid:

Currently, for 2019, the income rate is:

• 13% - for citizens living in Russia for more than 183 days a year;
• 30% - for citizens staying in Russia for less than the specified period.

Thus, if you were abroad for more than 183 days a year in the year in which the income from renting an apartment was received, the tax will have to be paid at an increased rate.

Example

Krestyankin A.L. in 2019, he spent only 100 days in Russia. In that year, he received income from the rental of two apartments. The total income from this amounted to 660 thousand rubles. Given that Krestyankin had the status of a non-resident in 2019, he will have to pay personal income tax at a rate of 30%. Thus, the amount payable to the budget will be RUB 85,800:

660 thousand rubles * thirteen %

Declaration of received income

In addition to the obligation to pay tax, a citizen who has received income from rented housing must reflect the income received in a tax return in the form of 3-NDFL and submit it to the tax authority at the place of his residence.

Reporting deadline - until April 30 year following the date the income was received.

There are several ways to file a declaration:

• On their own or through their representative (under a notarized power of attorney);
• By mail (by sending documents in the form of a registered item with a list of attachments);
• Through telecommunication channels with digital signature.

IP on OSN

When renting an apartment, an entrepreneur on the OSN must also pay income tax, but, unlike individuals, individual entrepreneurs on the general taxation regime must pay advance payments during the year (upon notifications sent by the Federal Tax Service) and can reduce the income received by professional deductions. Ordinary citizens do not have the right to claim professional deductions.

If the declaration is not submitted before May 04, the citizen will be held liable in the form of a fine of 5% of the amount calculated according to the declaration for each month of delay, but not more than 30% in general, and not less than 1,000 rubles.

The apartment is rented by IP on the "simplified"

When renting an apartment, an individual entrepreneur on the simplified tax system pays tax on the selected object of taxation. For the simplified tax system, 2 rates are provided:

• 6% - the object "income";
• 15% - the object "income minus expenses".

As a rule, individual entrepreneurs on the simplified tax system, when renting out housing, apply a rate of 6%. It should be noted that individual entrepreneurs using the “simplification” can reduce income on insurance premiums paid for “themselves” in full and by 50% if the individual entrepreneur pays contributions for employees.

During the year, individual entrepreneurs must pay 3 advance payments at the end of each quarter and, at the end of the year, calculate tax for the past tax period:

• Advances to be paid for 1 quarter until April 25;
• For half a year until July 25;
• For 9 months - the 25th of October;
• Per year until April 30 next year.

Example

Stepanov V.V. in 2019 used the simplified tax system at a rate of 6%. From the rental of housing, he received an income of 660 thousand rubles. Contributions paid to off-budget funds in 2019 amounted to RUB 22,261. At the end of each quarter, Stepanov will have to pay to the budget RUB 17,339:

(660 thousand rubles * 13%) - 22,261

Reporting

The declaration on the simplified tax system is submitted once a year, up to 30 April following the reporting one.

The apartment is rented by IP on a "patent"

When renting out housing to an individual entrepreneur who is on a patent, it will be necessary to pay a tax in the amount of 6% of the imputed income established by law for a certain type of activity.

The amount of potential income is established by the regulatory acts of the regions, in particular, in Moscow, the specified income is determined in accordance with Law No. 53 of October 31, 2012. According to this act, the potential income from renting an apartment in Moscow depends on the location of the rental housing and ranges from 210 thousand rubles. up to 10 million rubles in year.

It should be noted that the specified income is calculated only for one apartment. If there are several of them, then the amount, respectively, will be higher.

The term of a patent is from 1 month to a year.

Depending on the period for which a patent is purchased, the procedure for its payment is determined.

If a patent is issued for a period of less than six months, it must be paid before the end of its validity, and if more than 6 months, then in two payments: 1/3 within three months from the date of receipt and the remaining 2/3 before the expiration of the patent .

It should be noted that the cost of a patent cannot be reduced by the paid insurance premiums.

Individual entrepreneurs do not submit reports on the patent.

What to choose to pay less

Let's compare all three of the above situations and determine in which status a citizen will have to pay the least.

Initial data:

Listyev S.V. in 2019 rented out his apartment in the Bibirevo metro area (Bibirevo municipal district) and received an income of 654,600 from this.

• As an individual(without registration as an individual entrepreneur) the amount of personal income tax payable to the budget will be RUB 85,098 (654 600 * 13%).
• When applying the simplified tax system, "income"(only for individuals registered as individual entrepreneurs) the amount of tax paid for the year will be RUB 62,477(654,600 * 13%) - 22,261 (mandatory insurance contributions to the PFR and the Compulsory Medical Insurance Fund).
• Patent cost(also only for individual entrepreneurs) for a year will be: 30,000 thousand rubles. + 22 261 rub. insurance premiums. Total: 52 261 rub.

As can be seen from the example, the most beneficial in this situation would be the acquisition of a patent for the activity of renting an apartment, but here it must be remembered that the imputed income directly depends on the location of the property being leased, and if, for example, the apartment is located in the Central Administrative District, then the tax will increase many times. For each situation, it is necessary to carry out a separate calculation, and our online lawyer on duty is ready to help you with this.

For people renting housing, the state will eventually return part of the money spent. Not everyone will be able to receive the coveted amount of 13%. This right can be exercised by persons who have not received a refund in excess of the amount paid for a new housing unit. To exercise their rights, citizens need to register an employment contract with the USRN and submit documents that will confirm all expenses.

The Ministry of Finance proposed to amend the taxation system. The head of the department of the Federal Tax Service spoke with the question of granting a property deduction for citizens for rented housing. The tax deduction for renting an apartment will be 13% of the amount specified in the contract. In this regard, it is proposed to amend Article 219 related to the rental of residential premises.

This subtraction scheme has long been practiced in European countries.

Additionally, Part 3 of Article 220 of the Tax Code of the Russian Federation is expanded by a provision according to which the payer is not entitled to a material deduction when purchasing housing if he has exercised his personal right to receive a social deduction for rental costs.

Can I get a tax deduction when renting an apartment?

At the moment, the property deduction for renting an apartment is not available. It can be obtained when renting a non-residential property. When renting non-residential premises, the tenant can purchase a VAT deduction for household services (electricity, water, gas), if they are included in the lease agreement.

The difficulty lies in the fact that citizens who rent out their housing and those who rent do not provide information to the Federal Tax Service. Persons renting residential premises may be interested in the return of funds paid to the landlord. But not every owner of his apartment wants to disclose information regarding the sublease of housing.

According to statistics, 20% of landlords pay taxes for renting an apartment for use to other persons. This situation has its advantages: if the tenant causes damage to the landlord by his actions or negligent attitude, the owner of the premises has the right to demand compensation and file a lawsuit. And also protect yourself from the premature departure of a temporary tenant.

Tenants will also benefit from:

• The person is insured against eviction from the apartment.
• No increase in rent for housing. In accordance with the Civil Code of the Russian Federation, the price of housing rental will not be able to change more than once a year.

How will he receive a tax deduction?

The compensation scheme is as follows:

• Tenant presenting official salary documents
• Concludes a lease agreement with the owner of the apartment. This transaction will oblige the landlord to pay a certain tax.
• The refund amount will not exceed 260 thousand rubles per year, but not more than 390 thousand rubles.

A citizen who has an official income may be entitled to a deduction when acquiring real estate if the employer makes income tax deductions. In the amount of 13%, any individual will be able to return the money when buying real estate in the following cases:

• Acquisition of real estate.
• Building your own home.
• Expenses incurred for the repair of residential premises (payment documents are required confirming the actual costs).
• Reimbursement of mortgage interest.

Refund for rent

If the bill really comes into force, part of the money spent can be returned. The procedure will be similar to that carried out when buying an apartment.

The following documents will need to be prepared:

• An individual who rents a home is required to submit a 2-NDFL certificate from the place of work;
• Fill out a tax return in the form of 3-NDFL;
• Make an application for a deduction;
• Submit a lease agreement;
• Prepare payment documents confirming payment for the rent of the premises.

Help 2-NDFL Declaration in the form 3-NDFL Application for a deduction
Lease agreement A document confirming the payment for the lease of the premises

The specialists of the Federal Tax Service, after considering the application, will return the amounts in excess of the amounts paid and receive information about the person who rents out the property.

For concealing the fact of renting out housing, a person may be held liable.

Do you need a law

The Ministry of Construction recognizes that the introduction of a new bill in the tax legislation will help bring landlords out of the "dark zone". When renting out an apartment, individuals are required to pay tax to the state. An apartment lease agreement is generally drawn up without registration (if the agreement is drawn up for a period of less than a year).

Renters will be able to recover a certain portion of their rental costs.

Tenants will be able to receive a tax deduction of 13% of the amount spent on renting an apartment. How will the tax deduction for apartment tenants work?

Tax deduction for apartment tenants:

how to get the?

The Ministry of Construction has developed a bill that will allow tenants to return 13% of the amount spent on rent. This was reported Deputy Minister of Construction and Housing and Public Utilities Nikita Stasishin.

Conditions for obtaining a tax deduction

In order to receive a deduction, several conditions must be met:

1. Tax refunds will be available to tenants who did not use the deduction when buying a home.
2. Tax refunds will be available to tenants with long-term contracts for 11 months or more.
3. The contract must be registered with Rosreestr.

The Ministry of Construction is confident that this measure will help to get out of the shadow of income from illegal rental of apartments, from which landlords do not pay taxes.

Now only buyers of apartments can return the paid personal income tax. The state returns taxes from the amount of 2 million rubles, that is, you can receive no more than 260 thousand rubles. Deductions for the purchase and rental of apartments will be closely linked. Only those tenants who did not use the deduction when buying a home will be able to return taxes on rent.

Important! The rule also works in reverse.. If the property deduction for the purchase of a home is not fully used, the rest can be received in the form of a deduction for the rental of housing, and vice versa.

How to get a tax deduction

• To receive the deduction, tenants will need to file a declaration with the tax office. As with the home purchase deduction, the rental tax refund will be credited to your bank account.
• Also, the tax can be returned at work. To do this, you need to get a document from the tax office that allows you not to deduct personal income tax from your salary.

Evaluation of the bill by experts

The bill encourages tenants to report rent, experts say. As a result, the tax authorities will have grounds for charging additional taxes to the owner, who hid his income from renting out housing.

Employers do not apply to the tax office on these issues, due to the lack of such a need. This is used by owners who hide their income and do not pay taxes. The bill will help the tax authorities to figure out landlords who evade paying taxes: the tenant, wanting to receive a deduction, will come and report the fact of renting an apartment, besides, he will confirm this with documents, ”explains Kirill Kokorin, legal adviser INCOM-Real Estate.

Experts are not sure that the majority of owners will go for the official registration of long-term contracts. Now landlords prefer to conclude contracts for 11 months, as this allows you to revise the terms of renting housing or terminate the contract and find new tenants. Registration of the contract looks for them today as an additional procedure with unclear benefits. And the bill does not contain norms stimulating owners to switch to registration of lease agreements.

But is the benefit for tenants so obvious?

“First of all, landlords will raise housing prices by the same 13%,” believes Managing Partner of Metrium Group Maria Litinetskaya. In addition, most tenants rent housing for a long time. And those tenants who have children, as a rule, are tied to a particular school or kindergarten. Who in such a situation wants to spoil relations with their landlords (which is inevitable when they are “disclosed” to the authorities)? “Many owners and tenants will agree among themselves on a certain discount in return for refusing to register the contract,” M. Litinetskaya believes.

“It is necessary to reduce the cost of patents for renting apartments,” he believes. Deputy Dean of the Faculty of Economics of RUDN University Elena Grigorieva. - Owners of inexpensive housing who rent an apartment for 15-25 thousand rubles. per month, it is simply unprofitable to legalize and pay taxes. They won't make that much."

But when registering with Rosreestr for several years, the tenant will return 260 thousand rubles to himself, that is, 13% of 2 million rubles. Taking into account the fact that the supply in the rental market, according to real estate companies, exceeds demand by 30%, tenants dictate the terms here. “Usually tenants insist on an official document, fearing an increase in the rate of payment or eviction,” notes Maria Litinetskaya. This means that the proposal of the Ministry of Construction will have many supporters among ordinary citizens.

For people renting housing, the state will eventually return part of the money spent. The Federal Tax Service (FTS) proposes to provide tax deductions to those who are forced to rent an apartment.

Dmitry Grigorenko, head of the Taxation Department of the Federal Tax Service, told reporters about this initiative. "We are going to the Ministry of Finance with such a proposal. It is clear that this will all be discussed," he said, explaining that it is about introducing new tools into the Tax Code to encourage people to pay tax for renting out housing. At the same time, the measure should be such that paying the tax would be much more profitable than not paying it and being "caught" for it, Dmitry Grigorenko specified.

Tax deduction option for rental housing, no know-how. A similar scheme is successfully practiced in Europe. If a person can be returned 13 percent of the amount spent on renting an apartment, this is already an incentive to go to the tax office and "declare" his position as a tenant, to conclude an agreement with the owner of the apartment. And thus inform the tax office about the housing that is rented out. According to Dmitry Grigorenko, at present, the tax authorities do not have tools with which to involve citizens in declaring the leased real estate. "There are two entities: one leases, the other rents, each of which is not interested in disclosing this information," he explained.

And what will the state gain if it takes taxes from some people, and gives the same amount to others? This question was asked by journalists. But there is a benefit. If the scheme goes through, the tax deductions will likely have a ceiling (as with other types of tax deductions) and the landlord tax will be levied on all rental income, the FTS spokesman explained.

The representative of the Federal Tax Service emphasized that it is not about toughening the responsibility for non-payment of tax, but about getting people interested in declaring income. Moreover, there is also a problem of mentality - the vast majority of Russian citizens do not consider themselves taxpayers.

However, not thinking about the fact that they have to pay taxes in certain cases, people are not always aware of the existing deductions from personal income tax and that when making large purchases they can get back 13 percent of their value in "real money". Dmitry Grigorenko recalled that, for example, tax deductions are provided to people who bought an apartment, paid for medical services or full-time education - their own or their children.

For those who have purchased housing, the tax deduction can be refunded from a maximum amount of two million rubles. That is, if the apartment costs two million rubles or more, he can get back 260 thousand rubles (13 percent of the amount). Accordingly, if the apartment is cheaper, the amount will be less. If housing is taken on a mortgage, then the deduction will be from the same maximum of two million plus - from the money spent on interest (and there are no restrictions here already). The only thing is that the money may not be returned immediately - it all depends on the amount of income tax that the person pays. If he is supposed to return 260 thousand rubles as a deduction, and he paid 100 thousand rubles in taxes for the year, then he will receive this money immediately, and the remaining 160 will “pass over” to the next year. Payments can continue for several years. In 2011, the state returned more than 78 billion rubles to people in the form of a deduction. More than 2.1 million people took advantage of deductions for the purchase of apartments, about one million - for education.

All details about whether you are entitled to tax deductions in any specific cases can be obtained from the tax office. And on the coming Friday and Saturday throughout the country there will be "open doors" days of tax inspections, where you can also get acquainted with the work of this service and get all the comprehensive information.

You have until April 30 to file your tax return. Recall that this is required from those who sold real estate that was owned for less than three years, who rents out housing, who received winnings, including in a sweepstakes, or donation, for example, for an apartment, not from close relatives and from some other categories of citizens. The tax declaration scheme has been simplified as much as possible, Dmitry Grigorenrko noted, and from the summer it will probably become even more accessible. It is assumed that on the website of the Federal Tax Service in the section " Personal Area taxpayer" there will be a new function to electronically fill out the tax return on personal income. The program will automatically collect all the data that the tax service has regarding the citizen, include them in the tax return automatically, and the person will only have to verify all the data that got there. This will simplify filling out declarations and tax deductions.