When and for what years should I apply for a property deduction when buying a home? Tax officials explained when you need to submit a declaration when selling an apartment. How to fill out a declaration for the sale of an apartment.

27.05.2021

Filing a declaration upon alienation of real estate – prerequisite established by current legislation.

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It is necessary to calculate personal income tax, the rate of which is 13%.

In this case, it is necessary to take into account many nuances - the period of ownership of the living space, its cost and other provisions.

What is this?

A tax return upon alienation of real estate is a statement of its former owner, drawn up in in the prescribed form, mentioning the profit made by selling the apartment.

It additionally indicates all the information required for the calculation and payment of personal income tax.

Regulatory framework

All questions regarding filling out and submitting tax return after, are regulated by articles of the Tax Code of the Russian Federation (Articles 217-221).

conditions for tax transfer;
payment terms;
methods of filing a declaration and other important points.

Do I need to submit?

The declaration is filled out in accordance with the unified form. After completing the filling, it must be submitted to the tax authorities, which are located at the place of registration.

If for certain reasons personal presence is not possible, then you can use the services of post offices by sending a declaration in the form of a letter.

A declaration must be submitted only if the residential space had been owned for more than three years before the sale and was sold for more than 1,000,000 rubles (this fact must be documented).

If the apartment was sold at a cost exceeding 1,000,000 rubles, then the former owner has the right to receive a deduction for actual costs.

Only the difference received between the amount paid for the purchase of the apartment and the amount received upon its sale will be taxed.

If expenses are equal to profit or exceed it, then no tax is paid.

Where to contact?

You must submit your completed declaration to the tax authorities located at your place of permanent residence.

If the citizen who sold the apartment has a temporary registration, then he must contact the inspectorate located in accordance with it.

Due date

The declaration for the sale of an apartment must be submitted to the tax authorities at the place of registration before April 30 of the year following the year of sale (the position is established by Article 229 of the Tax Code of the Russian Federation).

If, in accordance with the information specified in the declaration, it is necessary to pay tax, then it is important to do this before July 15 of the year that follows the year of alienation of the real estate.

If you violate the law by delaying the filing of a declaration with the tax authorities or paying a tax, then administrative liability and material sanctions in the form of fines are provided.

Declaration when selling an apartment

When completing the declaration, the following nuances must be taken into account:

if filling is done by hand, then you need to use blue or black paste;
No corrections or cross-outs are allowed;
all indicators relating to cost are expressed in the form of rubles and kopecks;
a separate cell is allocated for each symbol, filling occurs from left to right;
if there are empty cells left, they must be filled with dashes.

Each seller fills out the declaration separately. For example, a married couple selling living space, and each spouse had half of the apartment.

Consequently, they will both draw up a declaration, but will indicate in it only half the value of the object.

If part of the real estate was sold, then the largest deduction amount will be 1,000,000 rubles, multiplied by the share of the apartment. So, when selling half of the property, the largest property deduction will be equal to 500,000 rubles.

Less than 3 years of ownership

If the real estate has been owned for less than three years, then it is necessary:

Fill out and then submit to the tax authorities a declaration drawn up in accordance with form 3-NDFL. It calculates taxable profits and also indicates the amount of funds that must be paid.
After completing the calculations, tax is paid on the profit received from the sale of real estate, unless it is fully covered by deductions.

In accordance with the Tax Code of the Russian Federation, a citizen can reduce (in some cases even completely cover) the amount of tax by using a tax deduction.

A declaration when selling an apartment for less than three years in 2018 must be submitted even if the income tax itself is not required to be paid due to its coverage by property deductions.

More than 3 years

If the apartment has been owned for more than three years, then its owners do not have to pay tax upon sale.

Consequently, they do not file a declaration, which establishes . In this regard, by selling such real estate, the former owners will not have obligations to the tax authorities.

Filling rules

According to form 3-NDFL, it can be carried out independently using the form.

After completing the procedure for filling out the document, it is submitted to tax service, located at the place of registration. You can do this in two ways:

Issue it in the form of a valuable letter, also ordering an inventory of the attachment.
Visit the tax authorities in person and submit your declaration.

Sample

The sample declaration, as well as the document itself, consists of 23 sheets, each of which must be filled out.

The title page mentioning information about the tax payer takes up two pages; all the rest must contain data on profit and calculation of the tax payable.

Required documents

Along with the declaration, you will need to submit the following documents to the tax service:

Papers confirming the cost of the apartment (as a rule, this is a photocopy of the agreement on the sale of real estate).
If photocopies of payment documents serving as confirmation of payment have been saved, it is recommended that they be attached to the declaration.
If the document has reduced taxable income, it is recommended to attach photocopies of documents confirming expenses (most often they are photocopies of the DDU or the purchase of an apartment).

Guarantees, checks, etc. can be provided as payment documents.

Paying tax

As already noted, the tax must be paid before July 15 of the year following the one in which the real estate alienation transaction was completed.

The IRS does not provide receipts or invoices for payment. You must contact the inspector to obtain bank account details and transfer funds to it.

Last updated May 2019

Most of the questions from our clients are related to the deadline for contacting the tax authorities to receive a property deduction, as well as a misunderstanding about for which years to fill out 3-NDFL declarations for a tax refund after purchasing a home. In this article we will try to dwell on these issues in detail.

Tax cannot be refunded for years preceding the year in which the right to deduction arose

According to the Tax Code of the Russian Federation (clause 6, clause 3, article 220), the right to property deduction occurs:

when purchasing under a purchase and sale agreement - in the year of registration of ownership rights according to an extract from the Unified State Register of Real Estate (certificate of registration of ownership rights);
when purchasing under contract equity participation- in the year of receipt of the apartment acceptance certificate.

You can return the tax (receive a deduction) only for the calendar year in which the right to it arose and for subsequent years. It is not possible to refund taxes for years preceding the year in which the right to deduction arose.

Note: You can find more detailed information about the moment when the right to deduction arises in the article “When does the right to tax deduction arise when purchasing a home?”

Example: In 2015, Matantseva G.S. entered into a share participation agreement for the construction of an apartment. In 2018, the house was completed, and she received an apartment acceptance certificate. Accordingly, G.S. Matantseva has the right to deduction. arose in 2018. At the end of 2018 (in 2019), she can apply for a tax refund for 2018. If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then she will continue to receive it in subsequent years. Refund tax for earlier periods (for 2017, 2017, etc.) Matantseva G.S. can't.

Example: In 2017 Borisov A.A. bought an apartment under a sales contract (a certificate of registration of ownership was received in the same year). Borisov A.A. has the right to a property deduction. arose in 2017. Accordingly, now (in 2019) Borisov A.A. may submit documents to tax authority for a tax refund for 2017 and 2018 (documents for 2019 can be submitted only after its end). If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then he will continue to receive it in subsequent years. Receive a deduction (return tax) for earlier periods, for example, for 2016 and 2015, Borisov A.A. cannot (since in these years the right to deduction has not yet arisen).

You can submit documents for a tax refund for a calendar year only after its end.

The 3-NDFL declaration for tax refund is always submitted for the entire calendar year (regardless of the month in which the housing was purchased and in which months the taxes were paid). At the same time You can submit a declaration for a calendar year only at the end of it (Clause 7 of Article 220 of the Tax Code of the Russian Federation). You cannot submit a tax refund return for a calendar year before its end.

Example: Titarenko E.S. I bought an apartment in January 2019. In February 2019, he quit his job. Other income in 2019 from Titarenko E.S. not expected. After the dismissal of Titarenko E.S. I wanted to immediately file a tax return and, due to the deduction, return the tax paid in January-February 2019. However, to do this Titarenko E.S. cannot, since he needs to wait until the end of 2019, and only then submit the 3-NDFL declaration for 2019 to the tax office.

Tax deductions have no statute of limitations

Tax legislation does not contain restrictions on the period for receiving a property deduction, therefore the right to deduction when buying a home does not have a statute of limitations . You can claim a deduction either 10 years or 20 years after purchasing a home.

Example: In 2003, Degtyarev M.O. bought an apartment. In 2019, he learned about the property deduction, submitted the relevant documents to the tax office, and received the deduction.

Example: In 2018, Kalacheva E.Z. I bought an apartment, but since the beginning of the year it has been in maternity leave child care and plans to stay there for the next 6 years. Accordingly, at the moment Kalacheva E.Z. cannot receive a deduction (since he does not work and does not pay income tax). After she returns to work in 2024 and begins paying taxes, she will be able to exercise her right to a property deduction.

Tax refund limited to the last three years

Example: In 2007, Izyumova I.K. I bought an apartment. By contacting the tax office in 2019, she will be able to submit returns and refund taxes for 2016, 2017 and 2018. Get a deduction (tax refund) for more early years no longer possible. If for 2016-2018 the deduction is not fully received (the tax paid is not enough to exhaust the deduction), then Izyumova will be able to continue to receive the deduction in subsequent years (submit documents for a tax refund for 2019 - in 2020, for 2020 - in 2021, etc.).

The deduction declaration can be submitted throughout the entire calendar year.

There is often an opinion that you can submit a declaration to receive a deduction only until April 30. However, this opinion is fundamentally wrong. The deadline of April 30 for filing a 3-NDFL declaration must be observed only if you need to declare income received (from the sale of property, rental of housing, etc.). If you only plan to receive a tax deduction, the April 30 filing deadline does not apply to you. You can submit a declaration at any time of the year. Your only limitation is that you can submit a declaration and receive a tax refund only for the previous 3 years (for example, in 2019 you can no longer submit a declaration and receive a deduction for 2015).

Example: Zhgutov S.V. I bought an apartment in 2018. In mid-April 2019, he learned about the property deduction. IN tax office Zhgutov S.V. I saw a poster about the deadline for filing 3-NDFL declarations until April 30. Zhgutov put aside all matters, urgently completed the documents and submitted them to the tax office in last days April, having stood in line for hours.
Since the deadline for submitting the declaration before April 30 does not apply to receiving tax deductions, Zhgutov S.V. could submit a declaration at any time (for example, in May, when there are practically no queues at the tax office).

Example: In 2018, Egorov E.I. sold the car (owned for less than 3 years) and bought an apartment. It is necessary to reflect the income received from the sale of a car and the property deduction for one calendar year in one 3-NDFL declaration. Therefore, before April 30, 2019, Egorov will need to submit a 3-NDFL declaration to the tax office, which will reflect the income received from the sale of the car, as well as data on receiving a deduction from the purchase of an apartment.

Income received by a citizen is taxed by the state at a standard rate of 13%. But is it always necessary to submit a declaration when selling an apartment and are there any conditions that allow you not to pay a tax contribution?

Before determining whether it is necessary to contact the tax office with a completed declaration, it is worth finding out whether or not the citizen will be charged tax after the sale of the apartment.

1. Duration of ownership

Apartments purchased in 2016 are not subject to taxation upon sale if they are sold no earlier than 5 years later. Real estate purchased before 2016 can be sold tax-free after three years.

If the length of the period of ownership of real estate is observed, a citizen may not only not pay tax, but also not file a declaration after the expiration of the tax period. In this case, the accrual of personal income tax will not depend either on the amount for which the apartment was sold, or on the expenses incurred during its acquisition.

The exclusive right to sell an apartment 3 years after purchase belongs to those people who received real estate as a gift from close relative, by inheritance, after the privatization procedure, or if the property came into possession after a dependent annuity agreement was concluded.

A citizen purchased an apartment in 2012; it was sold at the beginning of 2016. When selling an apartment that had been owned for more than 3 years, did he need to file a tax return or fill it out on the government agency’s website in April 2017?

No, no need. Since the property was purchased more than 3 years before the date of sale. But for the new owner, the three-year rule will no longer apply; he will be able to sell the apartment without charging tax on the income received no earlier than 2021, five years after the purchase.

2. Cost of the property

Each citizen, once during the tax period, can exercise the right of property deduction and reduce the amount taxable income for 1 million rubles. The deduction is made from the total amount of income received per year and does not apply to each object sold.

If a citizen needs to sell several real estate properties, he is recommended to divide the sale of the objects into two stages and sell them one by one - once a year.

Example: citizen N. sold 2 apartments in May and June 2016 - one for 1.5 million rubles, the other for 3.7 million. The tax that was accrued to her as a result:

((1500000-1000000)+3700000)*0.13=546000 rubles.

If she sold the second apartment in 2017, the total tax amount would be:

((1500000-1000000)+(3700000-1000000))*0.13=416000 rubles.

The question arises, is it necessary in this case to submit a claim worth 1 million rubles or less? And will taxes be charged in this situation? After a property deduction of 1 million, the amount for taxation will be zero or with a minus sign, in which case no tax will be charged, but the declaration must be submitted along with documents confirming the amount of the sale of the object.

In tax practice, there were frequent cases of artificial reduction in property value. The amendments that came into force in 2016 will oblige the tax authority, in case of detection of undervaluation of real estate being sold, to apply the cadastral value of the property, multiplied by the established coefficient of 0.7, to calculate the tax.

3. Amount of expenses for the apartment

If the apartment was owned for less than three or five years and the citizen needed to sell it, he can take into account all the expenses incurred on this property when calculating the tax.

In this case, a tax return is submitted, but along with it the citizen provides:

A copy of the contract for the purchase of the property.
Receipts and receipts confirming repair costs.
Invoices for redevelopment, construction and design work for this apartment.
A repaid mortgage agreement with a payment schedule may be attached.

The amount received will be deducted from the amount for calculating personal income tax. If the amount of expenses exceeds the cost of profit from the sale of the object or is equal to it, no tax will be charged.

Filing a return for 2016. Tax deductions when selling an apartment. Tax on the sale of an apartment owned for less than 3 years.

Tax return 3 personal income tax 2016. Deadlines for filing the return. Fines, penalties. Official website of the tax office. Using deductions to reduce taxes. Sale of apartments less than 3 years (5 years) of ownership. Common misconceptions of sellers. Who pays tax when selling real estate?

After celebrating the New Year 2017, many citizens who conducted real estate transactions are faced with the question of filing a tax return for 2016. These are mainly citizens who have owned real estate for less than 3 or 5 years (depending on the type of title documents). The deadline for submitting the declaration is as usual before April 30, 2017. Tax on income from the sale of real estate is paid by everyone without exception. (including disabled people, veterans, pensioners, children - their interests are represented by their parents)

If failed to submit the declaration on time:

If you have no tax at the end of 2016,

you will pay a fine of 1000 rubles(Article 119 of the Tax Code of the Russian Federation), even if at the end of 2016 (you used deductions for the sale and purchase of real estate), you have no tax.

2. If there is a tax, then

you pay a fine of 5% of the tax amount for each month of delay (starting from May 1), but not more than 30% of the total amount.

You pay a fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation. If you pay the tax and penalties before the tax office discovers this, then this penalty will not apply.

Penalties for non-payment of income tax will be 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay after July 15.

4. If your income tax exceeds 600 thousand rubles, then you may fall under Article 198 of the Criminal Code of the Russian Federation (evasion of taxes and fees from individuals).

Ifsubmitted the declaration on time.

If you submitted your return on time, but did not pay income tax by July 15, then Art. 119 and 122 of the Tax Code of the Russian Federation are not applicable to you. You will only pay penalties. (1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay after July 15).

Any information related to taxes, filing a tax return, receiving a code from your personal account, where you can track all taxes - on property, on income - can be obtained on the tax office website tax . ru

How to reduce tax. Tax Deductions. Important points. Misconceptions of real estate sellers.

Transactions with apartments less than 3 years of ownership (5 years, starting from 2016, depending on the title documents) are subject to declaration and may be subject to income tax (13%). If income is generated as a result of a real estate transaction, it can be reduced by the amount

1) tax sales deduction property in the amount of 1 million rubles. or for the amount in the amount of yours the cost of its purchase.

A common misconception among apartment sellers is that they want to take advantage of two deductions at once– costs and 1 million rubles. This is impossible. The seller can use only one deduction - the one that is more beneficial to him - or 1 million rubles, or deduction in the amount of costs.

2) Tax purchase deduction.

The tax deduction for the purchase is no more than 2 million rubles. Even if the property being purchased instead of the property being sold costs more than 2 million rubles.

That. you can reduce your tax base by the amount two deductions from sales and purchases. If the property being sold was not purchased and you do not have the costs of purchasing it, then the amount will be 3 million rubles. no more. If you bought the property being sold earlier, the amount will be equal to - costs plus 2 million rubles.

I want to dispel the traditional myth of sellers in an alternative transaction: “the apartment for sale ( less than 3 years ) costs less than the apartment being purchased, then there is no profit and there will be no tax.”This is wrong.

If you sold an apartment owned for less than 3 years (I am not taking the example of previously purchased apartments) for 6 million rubles, and bought an apartment for 9 million rubles, then you will have income tax (6 million - 1 million . - 2 million) x 13% = 390,000 rub. You made no profit from the transaction and even invested money, but you are required to pay taxes. And these are not small taxes. As the amounts increase, the tax will increase, and very quickly.

Since 2016, you are required to pay a 13% tax on income from the sale of real estate amounting to at least 70% cadastral value ( for all objects acquired in 2016). Even if this cadastral value more than market value. This is what is happening now. Cadastral value for apartments and real estate in 2014 (then the last cadastral valuation) was higher than market value of the same apartments in 2016 (due to falling prices on the real estate market).

Save your nerves, money and time. File your returns on time and get early advice on taxes related to your real estate transaction.

Last updated May 2019

Receipt of almost any income is subject to taxation. What tax on the sale of apartments must the owner pay? Income tax or, as correctly, personal income tax. All real estate owners need to know that the sale of housing is not always taxable:

If the apartment has been owned for more than 3 years (since 2016 - 5 years) - tax exemption.
If it is sold cheaper than purchased (but more expensive than 70% of the cadastral value), then you do not have to pay anything.

Tax rate

Individuals pay income tax on all their income. Sale residential premises is directly related to personal income tax. Tax rates:

For residents – 13% (from sales income);
For non-residents – 30% (from the full sale price).

What is taxed?

for property deductions (only for residents);
for the expenses incurred by the owner of the apartment when he bought it.

That is, choose from 2 options for a specific property only one thing or a property deduction (1 million rubles) or the cost of its purchase.

In this article we'll talk on the sale of residential real estate and accounting for a property deduction of 1 million rubles. (apartments, houses, privatized dachas, rooms, land plot, as well as shares in this property). Property such as garages, parking spaces, unfinished buildings, cars are other property. When selling it, you can use a property deduction of only 250 thousand rubles. (cm. ).

Determining the tenure of real estate

How to determine whether the deadline has passed after which you can sell an apartment so as not to pay tax? Almost always the reference date is reflected in the certificate of ownership (extract from the State Register). There are three exceptions:

inheritance - the countdown when receiving an apartment as an inheritance begins from the date of death of the testator.
cooperative - the day of payment of the last share or signing of the transfer deed. This is the date on which the right to the apartment transfers from the cooperative to the owner.
if the property was registered before 1998, then a certificate was not issued for it. Documents of that time are taken into account (purchase and sale, BTI certificates, etc.).

Some situations have their own nuances, for example:

There were several apartment owners. One of them buys out all the shares and becomes the sole owner of the property. Should he pay tax if at the time of sale of the apartment less than 3 (5) years have passed from the transaction for purchasing shares? No, because the change shared ownership doesn't matter. If more than 3 (5) years have passed since the original registration date, you do not need to pay personal income tax.

Owners of private houses can complete their construction. In this case, is it necessary to pay tax when selling real estate if the completed part of the housing has been owned for less than 3 (or 5) years? If the external boundaries of the house have been changed (amendments have been made to the cadastral plan), then personal income tax will have to be paid.

Sale of an apartment purchased before 2016

If you sell real estate before 3 years after registering the property and make a profit, then the income received will be subject to personal income tax. To reduce your tax amount, you can use:

Deduction - one million rubles. The seller of an apartment that has been owned for less than 3 years has the right to receive a deduction of 1 million rubles only once per tax period(per year). That is, when selling 2 or more properties per year, it can only be used for one.
The cost of its acquisition- that is, the tax is paid on the difference between the income from the sale and the initial cost of acquiring the property.

Example 1: The apartment was sold for 10.6 million rubles, bought for 8.4 million rubles, personal income tax can be calculated in two ways, the second option is more profitable (the owner has the right to choose the tax calculation option that will be most beneficial to him):

(8.4 – 1) x 13% = 962,000 rub.
(10.6 – 8.4) x 13% = 286,000 rubles.

In most cases, there is no point in using a property deduction. As a rule, it is used if:

the cost of purchasing housing is less than 1 million rubles (it is easier to use this deduction than to confirm purchase expenses);
the apartment was inherited (there will also be few expenses that can be used to reduce the tax base);
was not a gift from a close relative;
sale of a donated apartment (from a close relative) in the next 3 years after the donation.

Sale of an apartment registered after January 1, 2016

Changes in taxes when selling an apartment in 2016 affected:

Length of tenure, in which income from its sale is subject to taxation equal to 5 years (60 months).
Real estate registered since January 1, 2016.
Tax base: the tax on the sale of an apartment is calculated from the largest amount, after comparing the contract price and the cadastral value.

For whom are these rules relevant?

Firstly, the tax on the sale of apartments for individuals. This does not apply to IP.
Secondly, the law applies to real estate that is not used in commerce.
Thirdly, the innovations apply to real estate registered after January 1, 2016. For real estate acquired before 2016, tax exemption remains if the ownership period exceeded 3 years (36 months).

Example 2: The living space was purchased in June 2015 and sold in July 2018. Therefore, there is no need to pay personal income tax on the sale, since it was owned for more than three years.

The 3 year tenure remains:

However, there are exceptions. Tenure period real estate 3 years for subsequent sale without paying tax in 2019, remains for:

apartments that were inherited by their owners;
property transferred as a gift by close relatives (in accordance with Article 14 of the Family Code);
real estate registered during the end of privatization;
property received under a rent agreement.

Now the cadastral value of real estate is taken into account in calculations

Already in 2016, it is necessary to take into account the cadastral value of housing. Amount subject to taxation – maximum amount:

Or negotiable price;
Or the cadastral value multiplied by a factor of 0.7.

In other words, it is necessary to compare the price at which the apartment was sold and its actual cadastral value, multiplied by a factor of 0.7. You must pay tax on the highest of these values.

Example 3: A citizen purchased an apartment in 2017 worth 5.8 million rubles, a little later he sold it for 7.3 million rubles. The cadastral value is 8.9 million rubles. If the cadastral value is multiplied by a factor of 0.7, then the amount is equal to 6.2 million rubles. will be less than the stated contract price. That's why, income tax it will be necessary to calculate from the contractual cost of sale 7.3 million rubles. Personal income tax = (7.3 – 5.8) x 13% = 195,000 rubles.

The cadastral value of real estate must be determined as of 01/01/2016. If the regional authorities have not carried out an assessment, then for the purpose of personal income tax assessment they still take the negotiated sales price. Similarly, the calculation will be made from the cadastral value.

In situations where the cadastral value of the property is less than or equal to the deduction for the sale of an apartment (1 million rubles), there is no need to pay tax, but if it was owned for less than 3 (5 years), the citizen is not exempt from filing a declaration.

Example 4: A citizen purchased a house in May 2017 for RUB 672,000, and in January 2018 he sold it for RUB 953,000. It is more profitable to choose a property deduction:

(953,000 – 1,000,000) x 13%) - no tax payable.
(953,000 - 672,000) x 13% = RUB 36,530.

As before, property owners can exercise the right not to apply a tax deduction, but to pay income tax on the difference between the sale price and the original purchase price of the property, if this is more profitable for them.

Example 5: In 2017, a room was purchased for 1,300,000 rubles, in 2019 it was sold for 1,250,000 rubles. It is more profitable to use not the property deduction, but the purchase expenses, then there is no tax to pay (1250,000 - 1300,000) x 13% = 0.

If the apartment being sold was given as a gift or inherited

In this case, when selling it (previously 36 months) after:

dates of inheritance (day of death of the testator);
date of registration of property (if donated).

There are no expenses when purchasing it, and expenses (state duty, etc.) are not comparable to the sale price. Therefore, it is more profitable to take advantage of the property deduction of 1 million rubles. Moreover, you can either use deductions or expenses. That's why most people choose deduction.

Example 6: The citizen entered into inheritance in 2017 and sells the inherited apartment in 2018. Estimated value amounted to 2.5 million rubles, cadastral value of 2.6 million rubles, sells the apartment for 2.3 million. Since he owned it for less than three years, he needs to pay tax, and the estimated (or cadastral) value of the property cannot be taken into account as expenses , because it is inherited. We compare the cadastral with the contractual one (2.6 million * 70%) = 1.82 million. That is. the contractual one is higher, so the calculation will be made from the contractual one: (2.3 -1 million (deduction)) * 13% = 169,000 rubles. And if you do not sell the apartment within 36 months, then you do not have to pay any declaration or tax.

Example 7: The mother gave her daughter an apartment in 2018 (due to close relatives), but the daughter sold the apartment in 2019 for 1.8 million rubles. The tax will be: (1.8 - 1 million) * 13% = 104,000 rubles.

What about non-residents?

Tax resident is individual(regardless of whether a citizen of the Russian Federation or a foreigner), which is continuous within the framework calendar year stays in the Russian Federation for at least 183 days. If an individual spends most of the year abroad, then he is a non-resident of Russia.

Previously (until 2019), non-residents paid a tax of 30% on the sale of residential space, regardless of when and on what grounds the apartment/house/room was purchased.

Now in tax code made changes. And the non-resident is exempt from personal income tax payment, if you owned real estate:

3 years- when it was purchased before 2016 (or inherited or donated by a close relative);
5 years- if you became the owner after 01/01/16.

However, neither a deduction of 1 million, nor a deduction for the purchase of housing of 2 million, nor taking into account the amount of expenses when purchasing it do not apply to them. It turns out that it is better for a non-resident to wait 3 (5 years), otherwise a tax of 30% will have to be paid in full on the amount of the sale of the apartment.

Sale and purchase of apartments in the same year

Is it necessary to pay tax on the sale of an apartment if at the same time (or simply in the same year) one apartment was sold and another, more expensive or cheaper, was bought? Yes, if the sold apartment was sold for more than it was bought for. That is, a profit was generated. But if you have never used a property deduction (as a buyer, 2 million rubles), then you can reduce the tax payable in given year. In this case, the property owner has the right to receive two tax deductions at once:

for the purchased apartment, if the right to deduction (2 million rubles upon purchase) was not used earlier (or has not been used in full since 2014).
when the apartment is sold(1 million rubles), if this deduction was not used in the year of sale of property for another object (if it is more profitable to use the purchase price, then you can use the costs of its acquisition rather than deducting it).

Property deduction of 2 million rubles when purchasing an apartment

When purchasing property, a taxpayer can take advantage of a property deduction in the amount of 2 million rubles. But a taxpayer can receive such a deduction only once in his entire life. When purchasing housing after 2014, if the citizen had not previously used the deduction for the purchase, the deduction can be claimed for different real estate objects, if one has not been fully repaid. That is, distribute the deduction to different purchased housing.

To receive a deduction when buying an apartment, you must:

the property must be located on the territory of the Russian Federation;
get cash purchases as a loan can only be made from domestic credit companies;
be a resident of Russia;
document the transaction and your level of income.

When real estate is purchased, the deduction reduces other income received by the taxpayer (wages, sales of other property subject to taxation).

Example 8: In 2018, a citizen purchased an apartment worth 1.35 million rubles. Its average wages per month 120 thousand rubles, and in the 2-NDFL certificate for 2018 the income amounted to 1,440,000 rubles. He can take advantage of the deduction upon purchase and reimburse personal income tax in the amount of 175,500 rubles (1.35 million * 13%), and he will also have a balance left (2 million - 1.35 million = 650 thousand rubles), which will go to for other property upon purchase. When in 2019 he purchases a house for 1.62 million rubles. , he can reimburse the balance (at the same salary level) and return 84,500 rubles. (13% from 650,000 rubles), tax withheld from his salary in 2019.

Deductions for the sale of one apartment and the purchase of another, if the citizen has not previously used the 2 million deduction

Tax calculation after the sale of an apartment that has been owned for less than 3 (5) years can be carried out only in one of two ways:

Using deductions;
By reducing income by expenses incurred in the original purchase of this apartment.

Let's consider several typical cases when a citizen sold one property and acquired another one in the same year. At the same time tax deduction upon purchase (2 million rubles) he had not yet used:

The apartment for sale was a gift (inheritance) or costs less than 1 million rubles.

Example 9: An apartment received as an inheritance was sold for 3.4 million rubles, in the same year another was purchased for 2.8 million rubles, the citizen had not used the 2 million deduction before: (3.4 million - 1 million (deduction upon sale)) = 2.4 million - tax base. Then 2.4 million - 2 million (deduction upon purchase) = 400,000 rubles. new tax base after receiving the deduction. The tax payable will be 52,000 rubles. (400 thousand rubles * 13%).

Example 10: The apartment was sold for 3.5 million rubles, it was previously purchased for 0.8 million rubles. Then a second apartment was purchased for 3.1 million rubles. Since the purchase price of the first apartment (800 thousand rubles) is less than the deduction of 1 million, it is more profitable to take advantage of the deduction. The tax base for the sold apartment will be (3.5 - 1 million) = 2,500,000 rubles. Then you can use the deduction of 2,500,000 - 2,000,000 = 500,000 rubles, the tax will be 65,000 rubles.

If the apartment being purchased is less than 2 million rubles.

Example 11: The inherited apartment was sold for 2.3 million rubles, a new apartment was bought for 1.5 million rubles. Using the deduction, the taxable base was 2.3 - 1 million rubles = 1.3 million rubles. it can be reduced by 1.5 million rubles, i.e. 1.3 -1.5 = - 0.2 million rubles. Here it turns out - 200,000 rubles. those. must reimburse 13% of the tax from the budget, which is 26,000 rubles. And only if a citizen receives such income this year (certificate from the employer 2NDFL), then he will receive 26,000 rubles from the budget.

Example 12: The apartment was sold for 4.3 million rubles, it was previously bought for 2.1 million rubles. Then a second apartment was purchased for 1.7 million rubles. The tax base upon sale will be 4.3 - 2.1 = 2.2 million rubles. We reduce it by 1.7 million rubles. 2.2 -1.7 =0.5 million rubles. On this amount you need to pay a tax of 500,000 * 13% = 65,000 rubles.

If the apartment being purchased is more than 2 million rubles.

Example 13: In 2018, a citizen sold old apartment for 4.8 million rubles. (bought for 3.5 million rubles), and purchased a new one for 3.1 million rubles. The right to take advantage of the deduction when purchasing a new apartment from a citizen has not yet been used (RUB 2 million):

The first method of calculating personal income tax: (4.8 – 1 (deduction on sale) – 2 (deduction on purchase)) x 13% = 234,000 rubles.
The second method of calculating personal income tax: (4.8 – 3.5 (expenses)) = 1.3 million rubles. Since a new apartment costs more than 3.1 million rubles, we can take advantage of the full deduction of 2 million rubles. We reduce the deduction by 1.3 - 2 million rubles. = - 0.7 million rub. That is, it turns out to be “minus” and if a citizen’s income for the year (personal income tax certificate 2) is 700,000, then 13% (91,000 rubles) will be returned to him from the budget. If, for example, wages for the year amounted to 500 thousand rubles, then the tax refund will be 65 thousand rubles. And the remaining tax of 26,000 can be reimbursed next year.
It turns out that option 2 is more profitable for the taxpayer.

However, some tax authorities believe that you can use only one deduction (1 million for sellers), and only then declare another (2 million for buyers). Here you can argue with the tax office. Such arguments are appropriate if a citizen sold a home, for example, in 2018, and purchased a new one in 2019, i.e. the transactions were not in the same tax period. The taxpayer pays tax only on the difference of all his income and all expenses, and if the purchase and sale were made in the same year, then he can take advantage of both a deduction for the purchase and a deduction for the sale.

Selling a share of an apartment

When selling a share of real estate, you can also reduce the tax base by the costs associated with the purchase of this share (proportionally). Documents confirming the purchase price must be provided for verification along with the declaration. In this case, there may be several nuances:

Accounting for the purchase price of an apartment when selling a share

Example 14: in 2017, a citizen bought a share in an apartment for 2.3 million rubles, then sold it for 2.5 million. Owned the share for less than 5 years, the tax will be 200,000 * 13% = 26,000 rubles.

As a rule, a share in an apartment is not purchased separately. More often, it becomes a property along with the apartment itself, which was bought by the shareholders (family). Then the costs of purchasing a share are either indicated in the purchase and sale agreement for the apartment itself, or are determined using a simple formula (if the price of each share is not indicated in the agreement):

Total purchase cost x Share size = Share purchase costs

Example 15: The couple purchased an apartment for 4.3 million rubles, in shared ownership of 1/2 share. A year later, the apartment was sold for 4.5 million rubles. Those. the family received income from the sale (4.5 -4.3) = 200,000 rubles. But everyone must submit a declaration and pay the same amount (4.5 million/2 - 4.3/2) * 13% = 13,000 rubles. Both husband and wife received an income of 100,000 rubles. from the sale of their share, so everyone pays a tax of 13 thousand rubles.

Accounting for a property deduction of 1 million when selling a share of an apartment

When selling property that is in shared ownership, the full amount of the deduction (1 million rubles) can be taken into account, but must be distributed among the co-owners only IN PROPORTION to their shares. Since such a deduction is provided for the property, and not in relation to each seller and not for each share. It turns out the following:

You can use the full deduction if you sell the share separately, as a separate object (i.e., each owner sells his share under a separate purchase and sale agreement, and the buyer will receive several Certificates of ownership (agreements with each seller)), Letter from the Federal Tax Service dated 25 July 2013 N ED-4-3/13578, Letter of the Federal Tax Service dated November 2, 2012 N ED-4-3/18611.
If you sell the apartment as a single object, together with other owners (including your share), then a deduction in the amount of 1 million rubles. will be distributed among the owners according to their share.

Example 16: A family of three is selling an apartment received by inheritance, therefore, the purchase price cannot be taken into account in expenses, you can only use a deduction. The apartment was sold for 4.6 million rubles, each has a 1/3 share.

Option 1: One purchase and sale agreement is drawn up, the apartment is sold as a single object. Each of the owners pays such a tax (4.6 million/3 - 1 million/3) * 13% = 156,000 rubles.
Option 2: A separate purchase and sale agreement is drawn up for each share and the buyer will receive 3 certificates of ownership (extracts from the state register). Here, each owner receives a deduction of 1 million rubles. And the tax payable by each seller will be (4.6 million/3 -1 million) * 13% = 69,333 rubles. However, this option may not suit the buyer of the apartment, and the tax inspectorate may regard such a transaction as tax evasion.

There are situations when one of the shareholders owns the property for more than 3 (5) years and is exempt from filing a declaration and paying taxes, the rest less than 3 (5) years and must report to the Federal Tax Service. Since in the apartment purchase and sale agreement, shareholders can establish any other procedure for the distribution of income, i.e. not tied to the size of their shares, most of the income from the apartment can be distributed in favor of the tax-exempt owner. And sell the apartment as a single object, but indicate in the contract how much each share costs.

Example 17: Mother, daughter and son sell an apartment for 1.8 million rubles. in 2018. The mother has been the owner of her 1/2 share for more than 5 years, and the children entered into an inheritance after the death of their father recently and have owned 1/4 share for less than 5 years. The agreement stipulates that the income from its sale was decided to be distributed as follows:

daughter and son - each 0.333 million rubles,
mother (1.8 - 0.333 - 0.333) = 1.134 million rubles.

The mother does not pay tax, since she is exempt from payment, and the children use the deduction: 0.333 million (income from the sale of a share) - 0.333 million (1 million deduction / 3) = 0. There is no tax to pay, but the children have a declaration with supporting documents must submit.

There are also pitfalls here, namely the fact that when selling real estate from 2016, the tax calculation will depend on the cadastral value (at least 70%), and the tax base must be calculated in proportion to the share of the owners. If the contractual value is less than 70% of the share according to the cadastral value, then the calculation is based on the latter, and not the one specified in the contract.

Let's go back to example 17, if the cadastral value of such an apartment is 1.9 million rubles. Then the 1/4 share of the daughter and son will be 475,000 rubles each. To calculate personal income tax, the taxable amount should not be less than 70% of the cadastral amount, namely at least 332,500 rubles, but here the contractual amount is 333,333 rubles, which means the calculation is based on the contract amount, and the daughter and son do not pay tax.

When to file a return and pay tax

Tax calculation (even if it is zero), deduction statement, the fact of sale of property that was owned for less than 3 (5) years must be reflected in the 3-NDFL declaration.

Deadline for declaration- in the next year after the sale/purchase of the apartment - until April 30.
Tax payment deadline- if there is tax to pay, until July 15.

To save on filling out the declaration (on average, private organizations charge 500 - 2000 rubles for filling it out), you can figure it out yourself; there’s nothing complicated about it. You should download the program and fill it out intuitively, see (here you can see how to fill out information about yourself, and enter different codes):

Income code:
- 1510 - negotiated amount for the sale of an apartment, house
- 1511 - negotiated amount of the share of an apartment, house
Expense/deduction code
- 901 - if the property deduction is 1 million rubles.
- 903 - if the costs for its acquisition are confirmed.

Documents attached to the declaration

Attach copies of all documents confirming the transaction to the 3-NDFL declaration:

Presentation methods:

Mail - you can send a package of documents by mail with a list of attachments; the date of sending is considered the date of receipt of the documents by the tax authorities.
In person - you can do it in person (preferably).
By power of attorney - a representative can also receive documents under a power of attorney certified by a notary.
Through personal account on the Federal Tax Service website, that is, in electronic form.

Compile a package of documents in 2 copies, one should remain with you (with a mark in the list of tax acceptance), the other should be sent to the Federal Tax Service.

Personal income tax can be paid at any bank. It is better to obtain the necessary details from the tax office; you can also find them on the website of the Federal Tax Service or through the State Services portal.

Consequences: did not pay tax when selling the apartment and/or did not submit 3-NDFL to the tax office

Failure to submit your return on time and/or late payment of taxes (deadline April 30) may result in the following penalties:

A fine of 1000 rubles – if the tax to be transferred in the declaration is 0.
Fines: from 5% to 20% (30%) of the amount of tax payable for each month of delay, if you do not submit a declaration (up to 30%) and do not pay the tax by July 15 (up to 20%, if a willful defaulter, then 40% ).
Penalties - daily accrual of penalties, starting from July 16 (see the calculator for calculating penalties and fines on the website ipipip.ru/shtrafi/).
In case of complete refusal to pay tax, the amount of which exceeds 600 million rubles, criminal liability arises.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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