Hello! In this article, we will tell you who should pay the tax on the sale of an apartment and how it is calculated.

Today you will learn:

1. In which cases the tax is not paid;
2. How can it be reduced;
3. How is the income statement drawn up.

Who pays taxes on the sale of an apartment

Any income received is taxed. is also not considered an exception, since the result of this process is the receipt of a certain amount.

A person who has sold his own apartment becomes a taxpayer and is obliged to report to the state for the funds received.

The tax is paid by the former owner of the property after the sale. The declaration is filed in the year following the year of the transaction with housing. That is, for an apartment sold in any month of 2019, the 3-NDFL declaration is submitted until April 30, 2020, and the tax is paid until July 15, 2020.

The taxpayer has the obligation to go to the tax authorities at his address of residence on his own or through a legal representative and present a form filled out in accordance with all standards. Otherwise, you will have to pay a fine, and sometimes the case can go to and before the trial.

The person who purchases housing does not pay any taxes when purchasing. He becomes a payer only in a subsequent sale and purchase transaction with this property. No matter how often the apartment is sold, each time you change the owner, a tax will be paid in accordance with the norms of the law.

Tax payment if the apartment was bought before 2016

Any apartment that was purchased before January 1, 2016 is taxed if it has been owned for less than 3 years. The period is calculated in the number of months. There should be exactly 36 to avoid paying personal income tax. This period starts from the date of registration of the transaction in RosReestr.

The certificate of housing contains the date of the sale. It is necessary to focus on it when calculating the term. If the property was bought in September 2015, then it is possible to sell it without tax in any month of 2019.

But there are some exceptions when the date of registration of the right to real estate does not matter, and the countdown of its tenure is considered different.

• Inherited property. The date of the right to it will be the day of opening the inheritance (death of the former owner).
• Cooperative real estate. Ownership of it arises after the payment of shares and the signing of the act of acceptance of real estate.
• Real estate received before 1998, at a time when it was not required to issue a Certificate of title to it.

It is also important that if the property was transferred to the owner in shares, for example, ½ of the apartment was bought and the other half was inherited, then the counting of the right to own property begins from the moment of registration of the first half of the apartment. The increase in ownership, in this case, does not play any role.

After the sale of the apartment, the certificate of ownership is deleted from the base of RosRestr and transferred to the hands of the former owner. It is no longer valid, but will be needed by the tax office to confirm the tenure of the apartment.

When calculating the tax, the contractual value of the apartment is used. The amount indicated in between the parties is the basis for the payment of personal income tax. It is this document that you will need to subsequently provide to the tax authorities in order to confirm the tax paid.

Changes from 2016, which are valid in 2019

Legislative acts in 2016 underwent some amendments. From January 1, the tax payment procedure has been changed.

Updates concern:

• Period of ownership of real estate;
• The estimated cost of housing.

Now, those owners who became owners of the apartment in 2016 are exempt from tax on the sale of housing after 5 years or 60 months.

If you bought an apartment in 2016, and sold it after three years, then you need to pay tax. This innovation was created in order to combat various kinds of fraud in the sale of real estate. In this way, the state is trying to stabilize the real estate market and get rid of numerous scammers.

True, there are some exceptions to the law that allow you not to pay tax on the sale of an apartment if it has been owned for 3 years:

• An apartment or other living space was transferred into property under a gift contract from a close relative, and also received by inheritance.
• The property has been privatized by its owner.
• The living space became property under a rent contract.

If earlier, when the sale of housing was taken into account, only the contractual value indicated by the parties to the contract, then from 2016 the cadastral value is applied for these purposes. Its value is calculated on January 1 of each year, taking into account the influence of various economic factors.

The sale value of real estate cannot be lower than 70% of the cadastral price of an apartment established by law. If in the contract of sale the price of real estate is indicated below this indicator, then the tax will still be charged on the basis of it.

Example.   In the contract you indicated the price of the apartment 3,500,000 rubles, and the cadastral value is 8,700,000, 70% of this amount will be 8,700,000 * 70% \u003d 6,090,000 rubles. Since this indicator is higher than the value indicated by you, then the tax will be calculated from the cadastral value. If the contract price is higher, then it will be used as a tax base.

The amount of tax and the basis for its calculation

Individual income tax on the sale of housing is 13%. This rate is fixed and does not depend on property prices. It applies only to residents, i.e., persons residing in the country over 183 days a year. For non-residents, the rate is equal to 30%.

How much tax is taken? It is paid from the tax base, which is considered income derived from the sale of real estate. In other words, the price of the apartment indicated in the contract is the basis for calculating personal income tax.

Example.If the selling price of an apartment is 4,500,000 rubles, then you will have to pay 4,500,000 * 13% \u003d 585,000 rubles to the tax. A non-resident will pay 4,500,000 * 30% \u003d 1,350,000 rubles.

The amount of tax is transferred at the details that you can find out in the tax service at the place of residence. Payment can be made through any bank providing such a service. Transfers in your personal online banking account are also suitable for these purposes.

The reduction in the amount of personal income tax

We examined what tax is levied on the sale. Now we learn how to reduce its amount. The higher the cost of housing, the higher the tax payable. Often, the amounts are so large that not every seller can afford to pay personal income tax.

The state has provided a way out of this situation. There are three ways to reduce the taxable amount and tax value.

They include:

• A deduction of 1 million rubles;
• Accounting for costs incurred;
• Receipt of property deduction from the budget.

Each taxpayer may apply one of any of the above methods to reduce payment to the tax service. They cannot be used simultaneously in one year when selling several apartments or one housing. Each of them can be used by the taxpayer only once in the reporting period.

If in a year two apartments are sold as a couple, then you can use one method of tax reduction twice, in turn, to each family member. For example, by selling one house, a spouse will use a discount of 1,000,000 rubles, and when selling another apartment, his wife will use the same method.

Each deduction can be used if the apartment has been owned for less than five or three years. Now we will dwell on each method in more detail and figure out how to correctly calculate the tax with their help.

Property deduction of 1 million rubles

It is possible to reduce the tax on individuals in any way that is most advantageous in a particular situation. Using different methods, you can pay the minimum amount.

A deduction of 1,000,000 rubles is used by anyone to calculate personal income tax. For example, if your apartment costs 6,700,000 rubles, then the tax amount will be 6,700,000 * 13% \u003d 871,000 rubles. If we take into account the deduction, then personal income tax is equal to (6,700,000 - 1,000,000) * 13 \u003d 741,000 rubles.

The example shows that the second option is more profitable for money. In this case, the taxpayer will have to part with a smaller amount. Also, this deduction is often applied at a low cost of real estate.

If the price of your apartment is 970,000 rubles, then the tax without deduction is 970,000 * 13% \u003d 126,100 rubles. Using the reduction of the tax base, we get the following result: 970,000 - 1,000,000 \u003d -30,000 rubles. In other words, the tax base is equal to zero. In this case, the sale will be tax-free, as its value will be “0”.

So you can reduce the basis for calculating tax and calculate a much lower tax payable. In some cases, the seller does not need to make a contribution to the tax office.

Costs incurred to reduce tax

Not always a deduction of 1,000,000 rubles is beneficial to the taxpayer. It can be used inappropriately when the costs incurred are significantly greater than this amount.

  Such expenses may include:

• Initial purchase of an apartment at one price, and sale at a lower cost;
• Repair costs
• Contributions for a loan (mortgage).

All of the above cases will help reduce the taxable amount of income. For example, an apartment was bought for 3,100,000 rubles, and sold for 2,800,000 rubles. The tax base will be 2,800,000 - 3,100,000 \u003d -300,000 rubles. That is, it is equal to zero, and there is no need to pay tax. If a deduction of 1,000,000 were used, then 3,100,000 - 1,000,000 \u003d 2,100,000 rubles, and personal income tax would be 273,000 rubles.

Obviously, the latter option is disadvantageous in this situation. Always consider that when selling a home at a price lower than the purchase price, you will not have to pay tax.

For a tax inspection, you must submit documents confirming the right to a deduction:

• Contract of sale with the specified amount of sale;
• Receipt receipt in receipt of the full amount;
• Mortgage agreement with the bank;
• Checks and receipts for repairs, the purchase of building materials.

Property tax deduction when buying a home

Each working person who receives official income can return from the budget 13% of the price of purchased housing in the amount of not more than 2,000,000 rubles. This deduction is provided only to those persons who can submit official income statements.

When selling property that has been owned for less than three or five years, you can use the offset between the tax paid and the deduction. This works if previously the property deduction has not been used by the taxpayer or received in incomplete volume.

If the cost of housing is 10,000,000 rubles, then the tax base using the deduction will be 10,000,000 - 2,000,000 \u003d 8,000,000 rubles. If a certain amount of deduction has already been applied in previous reporting periods, then the rest can be used.

This discount when paying personal income tax can be obtained by purchasing any number of apartments, but in an amount not exceeding 260,000 rubles (2,000,000 * 13%). Its amount is returned from the paid personal income tax contributions for each year to the taxpayer's current account.

It is also allowed to use the deduction to reduce the amount of the tax base. In this situation, he is not paid on hand.

Share sales tax

Often, real estate has several owners, each of which manages a certain share in it.

In this case, income tax is paid depending on how the apartment is sold:

• As a common property;
• By dividing the shares.

In the first version, any deduction is used as a whole for housing once. The second case allows each individual owner to take advantage of the deduction.

Example.   The apartment has 2 owners who sell real estate as inseparable. They decided to share the money after the sale. The total cost of housing is 4.8 million rubles. (4,800,000 - 1,000,000) * 13% \u003d 494,000 rubles - this is a tax payable.
If the property is shared, and each of the two owners owns 1/2, then the tax is calculated as follows: (4,800,000: 2 - 1,000,000) * 13% \u003d 182,000 rubles each of the owners will pay.

If the apartment has several owners, they pay personal income tax in proportion to their share. The Tax Code does not prohibit this.

Personal income tax for apartment heirs

An apartment that was acquired by inheritance in accordance with a will or Civil Code of the Russian Federation or donated by a close relative is also taxed at a rate of 13%.

You will have to pay the fee when the property has been owned for less than three years. The term of ownership of housing can be determined on the basis of the registered right to it reflected in the Certificate of registration of ownership of real estate. But for the heirs of apartments, there are some exceptions. The countdown date for the disposal of it will be the day the right to inheritance was opened, after the death of the former owner.

Often, when selling such an apartment, owners encounter some difficulties. For example, there may be no paper confirming the initial amount of the acquisition of housing. In this case, it is impossible to provide the relevant securities to the tax officer and receive a discount in the amount of expenses incurred.

We find out how much is taxed in this case. Using a deduction of 1,000,000 rubles is the most suitable option that is used by most heirs. If the selling price of an apartment is 5,400,000 rubles, and the transaction takes place 2.5 years after the death of the testator, then the tax will be (5,400,000 - 1,000,000) * 13% \u003d 572,000 rubles.

Selling a donated apartment after three years of owning it saves the owner from a large amount of tax. Also, you don’t have to contact the tax authorities to register a 3-NDFL declaration,

Are pensioners paying tax

The legislation does not provide any benefits when paying personal income tax for pensioners. The rate is fixed and does not depend on the number of years of the payer.

Persons of retirement age can use any of the above methods to reduce the tax base. They apply deductions or take away the cost of buying a home from a tax base.

If the property was owned for 3 years or 5 years, the pensioner does not pay personal income tax in the amount of 13%. In this case, there is no need to contact the tax authorities and provide a declaration, since the periods of ownership of the apartment required by law are observed.

Declaration Registration

A declaration in the form of 3-personal income tax on the amount from the sale of housing is submitted to the tax authorities at the address of the place of residence until April 30 of the year following the year of sale. Pay the amount indicated in it should be in time before July 15 of the same year. Failure to meet deadlines will result in fines and penalties.

It is possible to submit a declaration online through your personal account. To do this, it is recommended that you initially contact the tax bureau information office for a username and password. The result of the check can be seen there.

It is allowed to bring completed documents to the inspection in person or through a representative on the basis of a power of attorney.

The declaration is filled in personally or through specialized companies that provide such a service for a fee. It can be issued in electronic format, and then printed or filled out by hand. The declaration is made in two copies: one remains with the operator, and the other is transmitted to you with a mark of acceptance.

The following documentation should be attached to the declaration:

• Passport;
• Application for a deduction;
• Documents confirming the purchase and sale price;
• Receipts, checks or bank agreement for reimbursement of own expenses;
• When using the property deduction - details for calculating the amount from the budget and the corresponding statement, if necessary;
• A registry containing the name and number of documents attached.

Errors or corrections are not allowed in 3-NDFL. If available, the document becomes invalid. Given the fact that the sheets are subject to computer verification, it is recommended to carefully fill in the columns very carefully.

The reliability of the drawn up declaration is carried out by an employee of the tax inspectorate within three months. If errors are detected, you will be informed about them by a call and asked to draw up a secondary declaration.

What threatens late tax payment

Even if the taxpayer does not provide a report after the sale of a home earlier than three or five years of ownership, it will be charged a fine. It equates to one thousand rubles.

If, according to the declaration, the tax on the results of applying the deduction is zero, then you still need to contact the inspection and report on the income received.

The amount of the fine is charged if the declaration is submitted later than April 30. If the amount of tax required to be paid is not paid before July 15, a penalty is charged for each day of delay.

If a taxpayer refuses to pay a tax amount of more than 600 million rubles, he will be prosecuted. In this situation, the decision is made by the court.

How much do you need to own real estate to sell it without tax?

According to the Tax Code, if you owned an apartment (or other real estate) for more than a minimum period, then you are exempt from tax when it is sold (as well as the need to file a tax return). In this case, the minimum tenure may be three years or five years, depending on when and how the housing was purchased (new rules were introduced by Federal Law No. 382-ФЗ and entered into force on January 1, 2016). In this article we will look at how to determine after what period of ownership of real estate you will be completely exempt from tax when selling it.

If housing purchased before January 1, 2016

If the housing was purchased before January 1, 2016 (by any means), then the "old rules" (valid until the last changes in the Tax Code) apply: you are exempt from tax (and the need to file a tax return) if the property was in your property at the time of sale more than three years.

Example:   in 2012 Vasiliev K.K. bought an apartment. In 2018, Vasiliev sold this apartment for 3 million rubles. Since the apartment was bought before 2016, and at the time of the sale Vasiliev owned it for more than three years, he does not need to pay income tax or file a return with the tax authority.

If housing purchased after January 1, 2016

If you purchased a home after January 1, 2016, then the minimum tenure for tax-free sale is three years in the following situations (for all other cases - 5 years):

1. If you received a property inherited from a close relative.

   If the ownership right to an immovable property has been received by you as a succession from a family member or close relative (in accordance with Article 14 of the Family Code of the Russian Federation, these include: parents, children, grandfathers / grandmothers, grandchildren, half-brothers / siblings) then the minimum tenure for tax-free sale is three years.

   Example:   in 2016 Sinitsyn S.S. inherited an apartment from his father. In 2020, he is going to sell it. Since housing was inherited from a close relative, the minimum tenure for such housing is 3 years. Thus, Sinitsyn will not need to pay tax on the sale of an apartment in 2020 and submit a 3-NDFL declaration to the tax inspectorate (because by the time of sale the apartment will be in his ownership for more than three years).

   Example: in 2016 Voronov V.V. inherited an apartment from his uncle. In 2020, he is going to sell it. Since the apartment was inherited after January 1, 2016 not from a close relative (according to Article 14 of the RF IC, the uncle does not belong to close relatives), the minimum tenure for such housing is 5 years. Thus, when selling an apartment in 2020, Voronov V.V. You will need to report to the tax authority and pay tax.

2. The property received as a gift from a close relative

   If the property right to an immovable property has been received by you as a gift from a family member or close relative (in accordance with Article 14 of the Family Code of the Russian Federation, these include: parents, children, grandparents, grandchildren, half-brothers / siblings), then the minimum tenure for tax-free sale is three years.

   Example:   In June 2016, his father gave Garelin Y.I. an apartment. To improve their living conditions, Garelin plans to sell this apartment at the end of 2019. When selling an apartment in 2019 to Garelin Y.I. you don’t have to pay tax and file a tax return, as the apartment was donated by a close relative and will be owned for more than 3 years at the time of sale.

3. Housing has been privatized

   If you obtained ownership of housing as a result of privatization, then the minimum tenure for tax-free sale is three years.

   Example:Spouses Ivanov privatized the apartment in which they lived, in August 2016. Three years later (in August 2019), they will be able to sell this apartment without paying sales tax.

4. Property received under a maintenance contract for dependent.

   If the ownership of the immovable property is obtained as a result of the transfer of property under a dependent maintenance contract, the minimum tenure for tax-free sale is also three years.

As we indicated above, if your case did not fall into any of the categories, then for the sale of housing without tax, it must be owned by you for at least 5 years.

Example: in May 2016 Yablokov V.V. bought an apartment under a contract of sale. In 2020, he is going to sell this apartment. Yablokov V.V. will have to submit a 3-NDFL declaration to the tax authority and pay tax, since in this case the minimum tax-free tenure is 5 years.

Example: in 2016 Krasilnikov V.V. received a gift from uncle's apartment. In 2020, he is going to sell the indicated apartment. Since the apartment was not obtained from a close relative, and at the time of sale it will be owned by Krasilnikov for less than five years, then when it is sold to V. Krasilnikov. it will be necessary to submit a 3-personal income tax return to the tax office and pay a tax on personal income at a rate of 13%.

How to calculate the tenure?

We examined how to determine the minimum tenure for a tax-free sale in various situations, but at the same time, it is not always clear at what point the tenure is calculated.

In general, the following rules apply:

• when buying a home (under a contract of sale or shared construction), the tenure is calculated from the date of registration of ownership of real estate;
• upon receipt of real estate as an inheritance, the term of ownership shall be calculated from the day of the death of the testator (opening of the inheritance).

The issue of calculating the term of ownership is considered in more detail in our article.

When selling an apartment, the seller must pay tax to the state. The tax on the sale of an apartment has not changed, but the conditions under which it is paid have changed. The tenure of real estate has increased in order to pay income tax and submit a declaration to the tax office at the place of residence.

Until 2016

Until 2016, after the sale of his apartment, the seller paid income tax, the main rate of which is 13 percent. But not always, but only in the case when there was a difference between the sale and purchase of an apartment, with the so-called income.

This tax is imposed on Russian citizens and foreign residents residing in Russia for more than 183 days annually. If foreign citizens live less than the specified period, then pay 30 percent. Such conditions applied to those who purchased an apartment or house more than 3 years ago.

An ordinary citizen, buying real estate for himself, has been living there for quite a long time, according to statistics - at least 3 years. If housing is purchased for profit, then you will need to not only pay income tax, but also pass 3-personal income tax.

If you own the apartment for more than three years or inherit it, the tax is not paid. Also, there is no need to make deductions in the event that the property was donated or acquired to you as a result of a life maintenance contract.

The amount of tax will have to be paid during the next year after the sale until July 15 inclusive. The tax return must be completed and submitted by April 30. Information on the income received must be submitted to the IFTS after the sale of real estate received by inheritance as a result of donation, as well as acquired in any other way less than three years ago.

3-personal income tax

Individuals submit a declaration in the event that income appears above those recorded in the main job. These incomes must be declared, that is, declared and registered by the tax inspection service.

In addition to selling an apartment, there are many sources of income, for example: renting an apartment, receiving transfers, winning the lottery and others. Why do you need to declare your income to the state?

In addition to the main goal - accounting and control of all funds that pass through taxpayers, there is one more. It gives individuals the right to benefit from filling out a declaration. We are talking about the right to a tax deduction.

A citizen who sold his apartment and paid a tax will be able to return part of the money spent. True, for this one will have to submit another document to the local branch of the tax service - 2-NDFL. But with high apartment prices and, accordingly, high taxes, the procedure will be justified.

Since the beginning of 2016

Since the beginning of 2016, legislative amendments have been introduced.

the federal law

Legislators have made several changes to the federal law and radically changed the procedure for paying income tax. Now, according to Federal Law No. 382, \u200b\u200bin order not to pay tax for the sale of an apartment, it is necessary that it be owned not three years as before, but five years. Also, changes were made to the tax base.

Firstly, all those who sell real estate are divided into two groups according to the Tax Code:

• citizens who have registered title to their property before 2016;
• citizens who have become legally owners of real estate after January 1, 2016.

The first are sold according to the law, which was in force until the beginning of January 2016, that is, those who bought property more than three years ago are exempt from tax. The second - more than five years ago.

Why were these amendments made? The answer to this question lies in those weaknesses that were used by both dealers and sellers themselves. The price of apartments, houses and other real estate was then greatly underestimated so as not to pay tax.

To prevent the sellers of real estate from using the tax deduction privilege, the legislature has changed the initial data for calculating the tax. Now the tax on any property will be calculated at the cadastral value, taking into account the reduction factor.

It is also not paid under the following circumstances:

• real estate was transferred on a donation basis;
• the house or apartment was inherited;
• ownership was obtained as a result of privatization;
• in the event that the property is acquired as a result of a contract of life support.

In these cases, no matter how long the tenure, and no matter how great the difference between the sold and purchased real estate, the tax is not paid.

In the regions

The subjects of the federation represented by local legislators have the right to amend federal laws. In the Stavropol Territory, the tenure of an apartment has been reduced from 5 years to a three-year term.

Citizens who live in the Khanty-Mansiysk Autonomous Okrug have the right not to pay tax on the sale of real estate after three years of ownership. But these are not rules yet, but only pleasant exceptions.

Cadastral value

When selling and buying, the cadastral value that was set in the year of registration will be considered. The cadastral value is indicated in the cadastral passport. It is also contained in the extract. This is a document that contains basic information about any property.

An extract can be obtained by every citizen of the Russian Federation. You must apply with the appropriate application and identification document to the local branch of Rosreestr. You will not be refused even if the requested information is not about your apartment or house.

Rosreestr keeps records and systematizes data on all real estate objects that are located in Russia. For each object there is a minimum of information that can be provided after payment of the state duty. The information is public, except for the clause on the legal capacity of the owner.

Basically, when buying an apartment, citizens are interested in the following information:

• footage of the property;
• number of owners;
• cadastral value.

Do not forget that the cadastral value is updated every year. Therefore, if the transaction is scheduled for early January, then the cadastral value should be checked again, since it is indexed on January 1.

Tax calculation

As the deputies assumed, introducing amendments to the law, now it makes no sense to underestimate the price of an apartment when it is sold. To calculate the tax, you need to know the cadastral value in the year of registration and the reduction factor.

A reduction factor is a number that is involved in calculating the income tax when selling an apartment. Each region has its own value, which ranges from 0.1 to 2.0. To find out, you need to go to the website of the local branch of the Tax Service or call.

• the cadastral value of an apartment is 1,000,000 rubles;
• the reduction factor that is adopted in your area is 0.2.

1,000,000 x 0.2 \u003d 200,000

The following calculation:

200,000 x 0.13 \u003d 26,000

Total: tax on the sale of an apartment, the cadastral value of which is 1 million rubles, will be 26 thousand rubles.

The tax burden can be reduced if the owner with the help of documents can confirm what expenses were in order to sell the apartment and receive income. The legality of such a procedure is confirmed by the Tax Code of the Russian Federation (Article 2, paragraph 2).

Refund Clearance

In order to file a tax refund on the profit received as a result of the sale of the apartment, you need to fill out and submit a tax return form 3-NDFL to the tax service.

In addition, the following papers must be provided:

• an agreement that confirms your rights as the owner of the property;
• checks and other documentary evidence of expenses;
• if there is a loan agreement;
• the declaration itself.

The principle of obtaining a tax deduction is declarative, that is, the owner himself must decide on this step, collect the paper and apply to the tax.

In the video about the tax amount

The apartment sales tax has not increased, but the method of calculating the payment has changed. Now, in order to save on tax payments, it will not work, as before, to lower the price in the documents. Making a refund through the tax office compensates for the costs.

Hello dear readers of my blog. So they waited! It has long been rumored that the tenure of real estate, after which the amount received from its sale, will not be taxed, will increase from 3 to 5 years. So it happened.

I don’t even know which heading today's article belongs to - Clients or Realtors. Information is equally important to everyone. It is important for clients to understand that from 01.01.2016 they will not be able to get away from paying tax, and it is important for realtors to correctly convey this information to the client.

Let me remind you briefly about what I’m talking about. So far it has been so. If you are thinking of selling an apartment, house or land, any real estate, you should understand that you are obliged to pay a state tax of 13%. At the same time, you can use the tax deduction, but not about that now (if you are interested in details about the tax deduction, read this article here).

Now that if you own real estate for a certain period, then you are exempt from this tax. Earlier, until January 1, 2016, this period was three years. Since 01/01/2016 - 5 years. There are exceptions to this. What kind?

• an apartment in ownership on the basis of an agreement on transfer of ownership (privatization);
• an apartment in the property on the basis of a deed of gift from a close relative and / or family member;
• the apartment is acquired by inheritance;
• the apartment was acquired by the rent contract.

All the time I get lost in “apartments”, since I mainly deal with them, but you should understand that all these provisions also apply to houses, plots and other real estate.

So, for the above cases, the period of not getting tax is still 3 years. For the rest, in particular, if the ownership has arisen on the basis of the contract of sale, 5 years.

These provisions are governed by the Tax Code of the Russian Federation (part 2) dated 05.08.2000 No. 117-FZ (as amended on 12/29/2015) (as amended and entered into force on 01/29/2016)
  Here is a link to the Tax Code: ConsultantPlus

At the same time, the same Consultant Plus notes that the changes in the Tax Code apply only to real estate acquired after 01/01/2016.

In other words, real estate sellers can relax for now. Well, those who plan to acquire should understand that he will be able to part with his acquisition only after five years.

How will tax be calculated if tenure is less than 5 years

Or will pay a tax, and not weak. Since the next paragraph of the article "Tax Code of the Russian Federation Article 217.1. Features of exemption from taxation of income from the sale of real estate "reads:

In the event that the taxpayer’s income from the sale of an immovable property is less than the cadastral value of this property as of January 1 of the year in which state registration of transfer of ownership of the immovable property being sold is multiplied by a decreasing coefficient of 0.7 for tax purposes taxable income of the taxpayer from the sale of the specified object is taken equal to the cadastral value of this object as of January 1 of the year in which the state I am registering the transfer of ownership of the relevant immovable property multiplied by a reduction factor of 0.7.
  If the cadastral value of an immovable property specified in this clause is not determined as of January 1 of the year in which the state registration of the transfer of ownership of the said property is carried out, the provisions of this clause shall not apply.

What does it mean? Previously, it was a sin to hide, often in order not to pay tax, they underestimated the amount under the sales contract. They indicated 1 million rubles in the DCT and the seller wrote a receipt for the remaining amount. Moreover, this situation was so widespread that even some banks, issuing a mortgage, went to an understatement.

Now this trick will fail. Our lawmakers have found a way to get our citizens to pay tax. The tax amount will now be calculated not from the amount under the contract, but from the cadastral value of the object, multiplied by 0.7. You can still take advantage of a tax deduction of 1 million rubles.

Thus, when selling property owned for less than 5 years, only those citizens who sell property with a cadastral value of 1.5 million rubles or less will not pay tax.

Example
  The cadastral value of the object is 2 million rubles. We multiply by a decreasing coefficient of 0.7, we get 1.4 million rubles. We use a tax deduction of 1 million rubles, 400 thousand rubles remain. 13% of this figure - 52,000 rubles - please bring to the treasury.

By the way, each subject of the Russian Federation has the right to change:

1) the minimum time limit for ownership of an immovable property specified in clause 4 of this article;
  2) the size of the reduction coefficient specified in clause 5 of this article.

So the above example can still be adjusted in accordance with the law adopted by local authorities.

How does this threaten us? Yes, probably nothing special. Sellers, as usual, will try to lay down their costs in the price. But a substantial increase in prices, I think, will not happen. If there are two similar apartments on the market with similar characteristics, but one of them is more expensive only because the landlord has included a tax in the price, which one will be bought faster? And there the next one will appear, with a tenure of more than 5 years.

So, willy-nilly, sellers will have to adjust the value of their property in a more competitive direction.

Probably outbids will leave the market. For example, those who are professionally engaged in the repair of construction materials. We bought it on the foundation pit, waited for the change, made repairs, sold it. A deduction of 1 million rubles for the sale can be used only once in one tax period, and already pay about 180 thousand rubles from the object in 2 million. rub. - you’ll remain without profit. Either they will move to an even lower price category, or they will have to accumulate funds so that they can sell in 5 years. Although, perhaps, this is unlikely. Or come up with something third.

Realtors Note

Well then. Real estate clients, I hope everything is clear. Now it makes no sense to underestimate the value in the contract of sale. You will have to pay tax anyway from the cadastral value.

What do realtors need to understand? Of course, advising on taxation is not our direct responsibility. But we all have repeatedly come across the fact that if you have any questions related to the acquired property, the buyer comes to us.

Therefore, it is better to warn the seller in advance about changes in tax legislation than to listen later: “But what did you not warn me about and now I have to pay a million? I wouldn’t sell then ”

So, if earlier we simply looked at the date of issue of the Certificate of State Registration of Property Rights and counted from it 3 years, now we are also looking at the document on the basis of which this property right arose.

If this is inheritance, gift, rent, privatization, then we count 3 years.
  If the sales contract or otherwise, we count 5 years.
  And we explain to the seller that if he owns the real estate less than the specified period, then he will have to pay tax on the cadastral value of the object, regardless of the amount specified in the contract.

For immovable property acquired after 01.01.2016:

Income received by a taxpayer from the sale of an immovable property is exempted from taxation (and declaration), provided that such an object was owned by the taxpayer for a minimum time limit of ownership of an immovable property or more.

The minimum time limit for ownership of an immovable property is 3 years   for real estate objects in respect of which at least one of the following conditions is met:

1. the ownership of the object was obtained by the taxpayer by inheritance or by gift agreement from an individual recognized as a family member and (or) a close relative of this taxpayer in accordance with the Family Code of the Russian Federation;
2. the ownership of the object was obtained by the taxpayer as a result of privatization;
3. the ownership of the object was obtained by the taxpayer - the payer of rent as a result of the transfer of property under a life-long maintenance contract with dependents.

In other cases, the minimum time limit for owning an immovable property is 5 years.

If the income from the sale of an immovable property is significantly lower than its real value (lower than 70% of the cadastral value of this property on January 1 of the year of sale), then for tax purposes such taxpayer income is taken equal to the cadastral value of this property, multiplied by a factor of 0 , 7.

For real estate acquired in ownership before 01/01/2016, as well as for other property (garage, car, etc.) - the minimum tenure remains the same - 3 years.

Instead of applying the property deduction, the taxpayer has the right to reduce the amount of income received from the sale of property by actually incurred and documented expenses directly related to the acquisition of this property. In certain situations, this may be more advantageous than applying a property deduction.

Calculation of property deduction

1 000 000 rubles   - the maximum amount of tax deduction by which income derived from the sale of residential buildings, apartments, rooms, cottages, garden houses, land, and also shares in the specified property can be reduced;

250 000 rubles   - the maximum amount of tax deduction by which income derived from the sale of other property, which includes cars, non-residential premises, garages and other items, can be reduced.

If the property, which was in shared or joint ownership less than the minimum tenure, was sold as a single object of ownership under one sales contract, property tax deduction in the amount of 1 000 000 rubles   distributed between co-owners of this property in proportion to their share, or by agreement between them (in case of sale of property that was in common joint ownership).

If each owner of a share in the right of ownership of the property sold his share that was in his ownership under a separate sales contract, he is entitled to receive a property tax deduction also in the amount of 1 000 000 rubles.

If a taxpayer has sold several property objects in one year, the specified limits apply in the aggregate for all objects sold, and not for each object separately.

If the amounts received from the sale of property do not exceed the specified limits, the obligation to submit a declaration remains, and the obligation to pay tax does not arise.

Calculation Example

  In 2017, Kotov S.A. he sold an apartment for 3,000,000 rubles, which he bought in 2015 for 2,500,000 rubles.

Since the apartment was owned by S. Kotov less than the minimum tenure, in relation to the income received from its sale, he is obliged to submit a personal income tax return for 2017.

When stating a property tax deduction in such a declaration, the taxable income of S. Kotov will amount to 2 million rubles, and

Personal income tax \u003d (3,000,000 rubles - 1,000,000 rubles) x 13% \u003d 260,000 rubles.

  If Kotov S.A. declares in the declaration not a property deduction, but a deduction in the amount of documented expenses, its taxable income will be 500,000 rubles, and personal income tax 65,000 rubles:

Personal income tax \u003d (3,000,000 rubles - 2,500,000 rubles) x 13% \u003d 65,000 rubles.

If each owner of a share in the right of ownership of the property sold his share, which was in his ownership under a separate sales contract, he is entitled to receive a property tax deduction also in the amount of 1,000,000 rubles.

Calculation Example

Income Ivanova N.V. from the sale in 2017 of an apartment purchased in 2016 amounted to 2,100,000 rubles.

The cadastral value of the apartment as of January 1 of the current year in which the state registration of transfer of ownership of this apartment was made amounted to 3,300,000 rubles. There are no documented expenses for the purchase of an apartment.

In this case, the tax base on personal income tax is determined with a decreasing coefficient applicable to the cadastral value of the apartment, equal to 0.7.

Cadastral value of the apartment, taking into account the decreasing coefficient:

3 300 000 rub. x 0.7 \u003d 2 310 000 rub.

  Since the income of Ivanova N.V. from the sale of an apartment less than the cadastral value of the apartment, taking into account a decreasing coefficient of 0.7, for tax purposes the tax base will be: 2 310 000 rubles.

Personal income tax will be calculated by the taxpayer as follows:

2 310 000 rub. x 13% \u003d 300 300 rub.

If the property that was in shared ownership for less than the minimum tenure was sold as a single object of ownership under one sales contract, a property tax deduction in the amount of 1,000,000 rubles is distributed among the co-owners of this property in proportion to their share.