How is the tax deduction for an apartment paid? Rules for providing tax deductions when purchasing an apartment. What expenses can you get a tax deduction for buying an apartment?

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

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

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

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

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

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

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

Receipt through employer

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

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

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

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

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

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

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

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

Grounds for refusal to refund overpaid taxes

It is necessary to understand that the tax office may refuse to receive a property deduction. This does not happen just like that, but for reasons clearly outlined in the law:

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

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

The period for which the property deduction is returned

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

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

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

Partial use of the right

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

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

Video: Property tax deduction

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

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

Understanding the terminology

Deductions are divided into:

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

Let's talk about them.

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

Who is eligible for the deduction?

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

Who is not entitled to it?

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

What else should you consider?

The most important points are:

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

Latest innovations

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

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

It will be refused if:

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

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

If a mortgage was used

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

How to calculate the amount correctly

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

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

Here are some examples

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

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

Deductions for purchased housing are issued without a statute of limitations

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

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

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

The most problematic clauses of the declaration

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

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

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

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

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

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

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

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

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

For those who are in a hurry

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

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 has 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 receive a refund in the 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.

Expenses 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 targeted loans

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

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

Where can I get a deduction?

There are two ways to receive a property deduction:

• from the employer (employers) - until the end of the tax period, subject to confirmation of the right to deduction from the inspectorate. In this case, receiving a deduction is 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 had 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 received 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 in respect of 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 interdependent 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, one 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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The process of processing an income tax refund when buying an apartment is not very complicated, but it is quite labor-intensive and requires knowledge of many nuances. Often, to carry out this operation, individual specialists are involved who clearly understand what documents are needed, how to prepare them correctly, what restrictions there are in matters of income tax refund, and so on. Involving specialized organizations allows you to significantly save time and have confidence in guaranteed receipt of compensation.

Who is entitled to a property deduction for an apartment?

The following categories of persons are entitled to receive a tax deduction when purchasing a home:

• Any citizen of the Russian Federation who is officially employed and regularly pays personal income tax. In this case, he has something to compensate from the budget, so this benefit can be provided.
• Spouses or family members in accordance with the proportions in which housing was purchased. If the apartment was purchased as the property of one family member who has an official place of work and is a personal income tax payer, then all compensation will be provided to him or her. When purchasing real estate in shared ownership, and when both spouses are working, the distribution of the amount of compensation is made based on the shares for which the real estate is registered.
• Citizens who are retired and bought an apartment no later than three years from the date of termination of work. Working pensioners also have the right to receive a tax deduction, since they are personal income tax payers.

At the same time, the way in which the apartment was purchased - under a participation agreement in shared construction or as part of a regular purchase and sale transaction - does not affect the possibility of receiving a deduction. The main thing is that there is documentary evidence of payment for the cost of the apartment, and that the buyer meets the criteria established by regulations.

Who does not have the right to apply for a refund of part of their personal income tax?

The law sets certain restrictions on receiving an income tax refund. In particular, people who are not personal income tax payers for any reason (including the unemployed) cannot apply for a deduction. It is also necessary to take into account the maximum amount of compensation. If a person has already received compensation in the total amount of 260 thousand rubles, then he will not be able to receive a deduction for the purchase of an apartment in 2018.

Individual entrepreneurs do not have the right to apply for compensation for part of their personal income tax if they conduct unprofitable activities or do not pay income tax to the budget. Pensioners do not have such a right if the time since they stopped working was more than three years.

There are certain nuances regarding children. Thus, if housing was purchased before 2014, then within the framework of the children’s share of property, compensation was not paid, since the distribution of expenses was made on the basis of shares in property. It is clear that the children did not actually contribute any funds when purchasing the apartment; their parents provided financing for them. This issue was corrected in 2014, and now parents have the opportunity to receive personal income tax compensation. To do this, you need to indicate the distribution of shares of expenses in the application submitted to the Federal Tax Service.

Situations when you can count on compensation for part of your personal income tax

In addition to the fact that the applicant himself must be eligible for a tax refund, the property is required to meet certain criteria. In particular:

• Housing must be owned. This could be an apartment, a room or a private house (cottage). Income tax is also compensated when purchasing a plot of land for construction.
• The form of ownership does not matter (sole, joint or in shares for several people), but there must be documents confirming the applicant’s ownership of the property. This could be a certificate from the justice authorities, an acceptance certificate from the developer, and so on. Therefore, when executing a transaction, you should carefully approach the issues of documents, so as not to subsequently lose the right to a property deduction.
• Personal income tax is also reimbursed when financing the costs of repairing and finishing an apartment. This is true only in the case where the applicant purchased the property from the developer without finishing.

It should be noted that in a situation where the owner has sold the apartment, but has not previously exercised the right to receive a personal income tax refund, he can exercise it at any time. The main thing is that all property documents are available.

Determining the amount of tax deduction

One of the main questions that concerns most real estate purchasers is how much tax deduction can be obtained when purchasing an apartment. The amount of compensation is calculated as follows:

• If the transaction amount (housing cost) is up to 2 million rubles, compensation will be provided in the amount of 13% of the financed expenses.
• If the cost of housing exceeds the limit, then the compensation will be fixed - 260 thousand rubles.
• When purchasing an apartment using credit funds, you can reimburse part of the funds used to pay mortgage interest at the expense of personal income tax. The maximum amount of interest subject to compensation is 3 million rubles, therefore, the maximum deduction amount will be 390 thousand rubles.

The amount of compensation may be adjusted downwards. This is possible if the apartment is purchased as shared ownership. In this case, compensation is accrued to all owners in proportion to the size of their shares. Also, the compensation will be less if the citizen sold an apartment that he owned for less than three years. In this case, the amount of compensation will be reduced by the amount of personal income tax from the sale amount.

List of documents for tax deduction

To receive a personal income tax refund after purchasing a home, you will need to collect the following package of documents:

• A certificate in the form established by the Federal Tax Service, which confirms that the citizen has official income and the amount of personal income tax paid. It can be completed in the accounting department of the company where the applicant is employed.
• An agreement or act of acceptance and transfer of premises, which confirms the transfer of ownership of real estate.
• A certificate from the justice authorities confirming the applicant’s right of ownership of the property.
• Financial documents on the basis of which it is possible to determine the amount of expenses incurred for the purchase of housing or its renovation, if the apartment was purchased at the construction stage.
• A loan agreement with a bank, if the property was purchased with a mortgage.
• Bank certificate about the amount of interest paid by the borrowers.
• If compensation is issued by both spouses, then it is necessary to provide a special application for the distribution of the deduction.

Declaration in form 3-NDFL

The specified documents are attached to the application to the tax office, which also has the established form and the 3-NDFL declaration, which contains the calculation of the amount to be reimbursed. Drawing up a declaration requires special knowledge and skills, and in order to avoid possible mistakes, it is recommended to entrust its preparation to specialists.

Deadlines for submitting documents

You can prepare and submit a declaration with an application for a property deduction throughout the year. There are no restrictions established by law. However, in practice, personal income tax compensation for purchased housing is usually paid at the end of the financial year. In this case, the period for checking the applicant’s documents is about 2-3 months. Thus, it is recommended to provide the application and confirmation of the information contained in it no later than September-October. Of course, if the transaction took place in November or December, documents can also be submitted in the current year, but then there is a possibility of receiving compensation only at the end of the next period.

It must be remembered that even if you purchased an apartment several years ago, the right to receive a property deduction remains, because there is no statute of limitations for filing an application for personal income tax compensation. But in this case, when calculating the amount of compensation, the Federal Tax Service will be guided by the rules in force at the time of purchase of housing. For example, in 2007, the maximum amount of expenses from which personal income tax was reimbursed was one million rubles, therefore, the maximum that can be received will be 130 thousand rubles.

Procedure for processing income tax refund

Property tax deductions are provided in two ways:

• Through your employer. In this case, no compensation is paid and the employee does not pay personal income tax. Thus, there is an increase in wages. This method is advisable to use when housing was purchased at the beginning of the year and, in order not to wait for compensation, you can quickly obtain confirmation from the Federal Tax Service about the existence of a deduction, submit it to the accounting department and stop paying personal income tax for a certain time.
• Through the Federal Tax Service after providing all documents and completing the inspection. In this case, at the end of the financial year, the entire due amount of compensation will be transferred from the budget at once to the details that the applicant will indicate in the provided forms. This method is advisable if you want to receive a large lump sum and use it to pay off a mortgage or purchase interior items or household appliances.

So, the amount of the tax deduction is determined based on the amount of personal income tax paid by the applicant and the cost of the apartment. After the calculation has been made, a certain package of documents should be collected and sent to the Federal Tax Service. Then all you have to do is wait for the funds to be transferred to your bank account.

A property tax deduction for the purchase or construction of housing is understood as the opportunity to return in the future the tax paid by an individual (personal income tax) in the amount of money spent for the above purposes, but within the legally established limit.

Who can apply for a tax deduction when buying an apartment in 2019, what documents to collect and what nuances not to miss, taking into account the innovations of recent years?

Interestingly, in October 2017, the Ministry of Construction presented a bill that, if approved, would allow people to receive a deduction not only when buying an apartment, but also when renting it. It is assumed that the benefit will be available subject to a number of conditions:

• signing a long-term rental agreement (at least 11 months);
• unless a full deduction has previously been claimed for the purchase.

Legislators want the system to work in two directions: if the deduction for the purchase of housing is not received in full, then the remainder can be compensated for through rental expenses, and vice versa. However, this bill is still at the stage of an independent anti-corruption examination, and it is unknown when it will be considered.

Regulates the provision of all property tax deductions Tax Code ( Art. 220) . There (specifically in pp. 3-4 part 1 of this article) contains information about the type of deduction we are considering. According to this norm, it can be obtained by:

• purchasing housing and a plot of land for it;
• its construction and decoration;
• applying for a mortgage.

Let us consider the design features of each of the listed benefit options in more detail.

You bought a home

The most popular of the above is property tax deduction for the purchase of an apartment, a house and a plot of land attached to it, a room, as well as their shares.

As mentioned above, the deduction is provided for the amount fixed in the text of the purchase and sale transaction.

However, there is a limit (maximum) amount of property deduction established at the legislative level. Currently, the maximum amount of property tax deduction when purchasing an apartment, home ownership, etc. amounts to 2 000 000 rubles Those. Every year you have the right to return the 13% income tax paid to the budget until you have repaid the entire benefit amount equal to 13% of the expenses incurred (but not more than 260,000 rubles, i.e. 13% of 2,000,000 rubles) .

At the same time, for housing purchased after 01/01/2014, the following rule applies: if it cost less than the above maximum amount, the right to the benefit becomes multiple. When subsequently purchasing another property, the balance of the property tax deduction transferred from the previous property is retained. Persons who became owners before 2014 are deprived of this privilege - in this case, the benefit does not apply to real estate purchased subsequently.

Are you building/renovating?

All of the above is also true for the second tax deduction option - during construction or finishing of residential premises . In this option, the following expenses are accepted for refund:

• purchase of finishing and building materials;
• development of working documentation;
• provision of services (performance of work) for construction or finishing;
• connection of electricity, gas and water supply, sewer system.

This is important!
The inclusion of costs for completion and finishing is permitted only when the text of the transaction directly indicates the fact of acquisition of unfinished goods.

You have taken out a mortgage

In modern conditions of a crisis economy, most compatriots do not have enough personal savings when purchasing housing. Increasingly, we have to resort to borrowed funds. In this situation, you can also take advantage of a deduction (in addition to the main one provided in case of purchase) for the amount of interest paid on the loan (loan), but not more than 3,000,000 rubles (i.e., the amount of such a benefit cannot exceed 390,000 rub., i.e. 13% of 3,000,000 rub.)

You should know!
For mortgage housing issued before 2014, the amount of the % deduction was not limited to the maximum threshold of 3 million rubles. At the same time Personal income tax refund for the % deduction is carried out only after a full refund of the tax amount for the main deduction(from 2 million rubles).

WHO IS NOT ALLOWED A DEDUCTION?

By default, almost every taxpayer has the opportunity to receive the benefits we are considering, with some exceptions. Below is a list of cases when The deduction is NOT provided to the citizen.

1. He NOT applies to tax residents of Russia, i.e. lives on its territory less than 183 days a year.
2. He NOT has income on which personal income tax is paid (he is unemployed or an individual entrepreneur applying a different taxation system from the general one, and at the same time has no other income).
3. Housing purchased or completely built at someone else's expense- for example, the employer or the state (various housing subsidies and government programs, including the maternity capital program). Moreover, in the case of purchasing real estate partially at one’s own expense, a deduction is provided, but only in relation to personal funds invested in the purchase of housing.
4. The deal was finalized between related parties(tax legislation includes spouses, mother, father, children, siblings (including those with one common parent), guardians/trustees and wards).

IF THERE ARE SEVERAL OWNERS

In a situation where housing is purchased as common property, the amount of deduction due to each co-owner is determined according to his share.

It is also necessary to take into account that when a married citizen purchases housing, this property automatically becomes the joint property of the spouses. Accordingly, they can distribute the amount of the deduction at their own discretion, incl. in favor of only one of them (usually in favor of the officially employed spouse, or if both are officially employed - in favor of the one whose salary is higher).

Read more about this in the articles:

• "Property tax deduction for spouses: how to increase"

STEP-BY-STEP DESIGN ALGORITHM

As before, you can receive a tax deduction for purchasing an apartment in 2019 in one of two ways.

Important! You need to prepare copies of documents, but when contacting the Federal Tax Service you should have the originals on hand for verification.

Option No. 1 - contact directly the tax office at your place of residence (hereinafter referred to as the IFTS).

To do this you should:

1. Fill out a tax return for property deduction (3-NDFL).
2. Order a 2-NDFL certificate from your employer (in the accounting department) about the amount of accrued and withheld taxes.
3. Make a photocopy of the legal document. As a rule, such a document is a certificate of state registration of property rights. When purchasing housing using borrowed funds, additional relevant agreements (loan, credit) will be required, plus a debt repayment schedule.
4. Make photocopies of payment documents (receipts for PKOs, bank statements indicating the transfer of money under a transaction, certificates of interest paid, etc.).
5. If housing is purchased by a married couple as joint property, the following will additionally be required:
   • photocopy of marriage certificate;
   • application for redistribution of the amount of deduction by mutual agreement.
6. Submit an application for deduction and the above documents to the Federal Tax Service. A sample application for property deduction to the tax office is freely available; you can download it from us or from the official website. The department’s website nalog.ru in the “Tax Deductions” section.

Something to remember!
The above photocopies of documents should be presented along with the originals for verification by an inspection employee.

Option number 2 - through the employer.

The main advantage in this case is the possibility of receiving a deduction for the current year without waiting for its end. When choosing this option you need:

1. Write an application to receive a notification from the Federal Tax Service regarding the right to deduction.
2. Make photocopies of documents confirming your right to receive a deduction.
3. Submit the above application and documents to the Federal Tax Service (see paragraphs 1-2).
4. After a month, receive a notification from the tax office about the right to deduction.
5. Present it to your employer. From now until the end of the current year, personal income tax will not be withheld from your salary.

For reference:
If you have several places of work, you have the right to apply for benefits from each employer.

You will need a lot of documents, and for clarity, we present a list of them depending on the specific situation in the table:

EXAMPLE OF CALCULATING THE SIZE OF DEDUCTION

Kondratyev I.A. (single) in April 2018 purchased a home worth RUB 4,600,000.

In this case, borrowed funds (credit) in the amount of 2,300,000 rubles were used.

The term of loan obligations is 15 years.

The final percentage amount is RUB 4,100,000.

Let's do a simple calculation.

Max deduction amount – RUB 5,000,000. (2,000,000 rubles for the purchase of home ownership + 3,000,000 rubles for paying interest).

The amount that I.A. Kondratiev will receive. after a full refund – 650,000 rubles. (13% of RUB 5,000,000).

If Kondratyev I.A. purchased the house before 01/01/2014, the calculation would have been different.

Max deduction amount – RUB 6,100,000. (2,000,000 rubles for the purchase of home ownership + 4,100,000 rubles – the full amount of interest paid, without a limit).
The amount that V.A. Ivanov would have received. after a full refund – 793,000 rubles. (13% of RUB 6,100,000).

In both cases, the return of personal income tax from interest can be carried out only as they are paid to the bank (or other credit institution), i.e. gradually over 15 years of lending.

What kind of property will the money be returned for?

Based on Resolution No. 311 of the Supreme Court, citizens have the right to independently decide at what time and for which particular property it is more profitable for them to receive compensation.

You can get a portion of your expenses back if you purchase the following items:

• apartments in an old building or a new building;
• apartments at the stage of unfinished construction under an equity participation agreement (the opportunity will last for several more years, until the DDU has not yet been completely cancelled);
• houses within the city or outside it;
• land acquired for housing construction.

Important! The property must be residential, and this status requires registration in it - temporary or permanent.

In addition, a refund of part of the funds is provided for the construction of housing, as well as its purchase or construction, paid for with a loan. In the latter case, all expenses of the taxpayer are taken into account - both on the principal debt and on bank interest, but payment of penalties and fines accrued for late payments is excluded from the calculation.

It is important that when purchasing all the rooms in a communal apartment, including at different times, the deduction can also be returned, but under two conditions:

• if compensation was not previously received for each of the purchased rooms;
• if the rooms are designed as a single piece of real estate.

When does the benefit not apply?

Based on paragraph 5 of Article 220 of the Tax Code, it will not be possible to partially compensate expenses if housing was purchased or under construction:

• at the expense of the employer's money;
• from the budget of any level (regional, federal);
• with the involvement of maternal capital (from the calculation of 453 thousand rubles are excluded, but other expenses of an individual are included).

They also do not compensate for funds spent on a plot of land on which it is not planned to build a residential building (with opportunities to register).

Features of obtaining a deduction for spouses and pensioners

In formalized relationships, only one of the spouses receives the right to deduction, since we are talking about the purchase of joint property. The person applying for compensation must necessarily work officially, but the second spouse may or may not work.

If a pensioner receives only an old-age pension, then before 2012 he could not claim a refund of part of the money, since he did not have income subject to a 13% tax. After the introduction in 2012 of a special procedure for transferring deductions for previous years (FZ-330), such an opportunity became available to pensioners. Regardless of when the apartment was purchased, it is possible to compensate for part of the expenses in 2019 if taxes were paid between 2015 and 2018.

It is important to consider several nuances:

• since you can submit documents only after the end of the tax period, you will be able to receive money for an apartment purchased in 2019 only in 2020, provided that taxes were paid in 2016-2019;
• The deduction can only be obtained for the last 3 years, so in 2019 you will not be able to take advantage of the benefit if wage taxes were deducted up to 2014 inclusive.

Note! If the pensioner continues to officially work, then he can receive a deduction without any reservations on a general basis.

Innovations in recent years

Since 2017, Federal Law 212 came into force, which affected the text of Article 220 of the Tax Code of the Russian Federation. Due to this:

• The maximum tax deduction amount when purchasing an apartment in 2019 is 260 thousand rubles. (this means that the object costs no more than 2 million rubles) and 390 thousand rubles. by % when purchasing using a credit/loan;
• Regardless of the date of purchase of the property, compensation is calculated for the last 3 years of tax payments preceding the submission of documents.

When applying for a tax deduction when purchasing an apartment in 2019, you should remember the following documents:

• Since 2016, the issuance of certificates of ownership (FZ-360) has been discontinued for real estate acquired after July 15, 2016. Instead of the saint, they receive an extract from Rosreestr. Since 2017, it is precisely this that confirms the right of ownership, and all government agencies must accept it;
• Previously, the application for confirmation of the right to deduction was written in free form, since 2017 - according to the established form (you can download the sample on our portal);
• The sample 3NDFL declaration can be adjusted at any time, so it is best to take it from the tax office at your place of residence.

Having figured out how to apply for a tax deduction when buying an apartment in 2019 and what minor changes in laws have occurred in recent years, Russians have the right to claim a refund of a significant amount.