In which cases a tax deduction is made. For what expenses can I get a tax deduction

09.12.2019

A tax deduction is a very beneficial benefit that is provided by the state when buying a home. The law provides for the transfer from the budget of a portion of the money used from own savings. Amount of repayable funds - 13% of total expenses to buy an apartment.

Who gets

Those who purchase housing for their own money are very often interested in who should tax deduction for the purchase of an apartment. You can find a lot of explanations of specialists on the Internet, so this question is absolutely not difficult to answer. Each citizen of the Russian Federation can receive a tax deduction when purchasing an apartment. The presence of official work is a basic and mandatory requirement. It is considered a confirming factor of the monthly transfer by an employee. income tax.

As an additional information disclosing the essence of the issue, you should know that you can get a tax deduction:

Pensioners who continue to work. The condition for confirmation of benefits is a monthly income of at least 5534 rubles, excluding pension.
An underage child when housing is purchased in his name. Funds under such circumstances, if approved, go to the account of the parent or guardian. The representative of the child must be formally employed.

The homeowner who is granted this benefit should not leave the territory of the Russian Federation for a year 183 consecutive days. The period is not considered interrupted if there is documentary evidence of a short-term departure (up to six months) abroad in special cases. This may be the need for treatment, training, as well as shift work at various facilities. In addition, the time limit does not apply to:

Employees seconded abroad government agencies authorities.
Bearing military service overseas.

Understanding who is entitled to a tax deduction when buying an apartment, you should know in what situations it can be provided. The finances provided by the state can be obtained:

In a regular transaction involving the purchase of housing.
When building your own home.

In addition, the owner of the house receives this benefit in order to cover part of the spending on repairs of a newly constructed dwelling. To calculate the amount you need to save checks. When using a mortgage, deduction rights are retained. In this embodiment, interest is extinguished by returnable money.

Inability to receive

A common question is who is not entitled to a tax deduction. Do not apply for a tax refund:

Those who do not have a job or are not officially employed;
Legal entities;
Entrepreneurs.

Who can get a tax deduction when buying an apartment is easy to understand. But it’s also interesting to know who is facing a denial of approval, and what this may be due to. If the following factors are found after considering the application for a tax deduction, the tax authorities do not confirm the refund:

When the funds of the employer were used during the transaction, but the apartment was registered in the ownership of the employee.
When paying the full price or share of the apartment at a preferential government programs. For example, if the newlyweds purchased an apartment under the "young family" program, or by servicemen under the "military mortgage" program. The deduction amounts can only be calculated from the invested equity to purchase an apartment.
When the contract was concluded related parties. For example, when selling an apartment to spouses or other close relatives.
If the contract was signed by subordinates.

The main nuances

Those who can take advantage of the tax deduction must understand that the law property deduction when buying an apartment is strictly regulated. He establishes a one-time use of the opportunity to return funds. Since January 1, 2014, certain restrictions have been slightly modified:

Until 01.01.2014, the tax deduction for the purchase of housing is strictly one-time. Its size is calculated once and amounts to 13% of total cost without any exceptions. Absolutely not taken into account the total amount spent on the purchase of housing.
From 01.01.2014, payments can be made multiple times, but on certain conditions. The buyer can expect a full income tax refund when buying an apartment, which is limited to a fixed amount. The maximum tax deduction is 260,000 rubles.

Updated deduction conditions provide for the possibility of obtaining an unselected amount of financial resources. It can be obtained during the construction or purchase of other housing. But at the same time, you can declare a deduction on interest on the mortgage only once.

If a contract of participation in shared construction spouses, then the accrued tax deduction is distributed as a percentage. Costs must be confirmed by payment documents. Each of the spouses has the right to arrange a refund. The binding is carried out to the amount of expenses. When the payment for the purchased apartment was made by one of the spouses, then the spouses application is used to distribute the repayable funds. It is drawn up according to the approved model and submitted to the tax office.

The statutory property deduction does not have a statute of limitations. To realize the legalized right to return part of the financial means, the home buyer can at any time. It should be understood that you should contact the tax service with a statement no earlier than a year after the registration of the purchased housing.

The 3-NDFL declaration is prepared at the end of the reporting period, and it is a mandatory annex to the application for receiving refundable funds. Two applicants are available possible options receiving parts moneypreviously spent on housing. Return can be issued:

In cash financial meansin case of contacting the tax office.
By bank transfer through registration at the place of work.

Tax clearance

Knowing that tax deductions rely on real estate, it is important to correctly prepare all the documents confirming the fact of acquiring the apartment. Then you should contact individually to the service at the place of registration.

The set of required documents that are provided in the originals and notarized copies include:

Applicant’s civil passport. When applying for minor child You must provide his birth certificate.
Declaration on the form of 3-personal income tax. It contains information on income for the previous reporting period.
Form 2-NDFL. It is prepared by accounting at the place of work.
Bank details. They will be used to transfer money if the application is approved.
Extract from the real estate register confirming ownership of it. This document has been used since 2017. It contains all necessary information about the object.
The document confirming the transaction.

Attention! All originals after comparing them with certified copies of documents employee tax service must return. In addition, it should be understood that in some regions the list of documents may vary slightly.

Receipt procedure

After the adoption of a complete set of documents and initial verification by a tax officer, the review process for the purpose of making a decision takes about 3 months. This time is needed to conduct a desk check, which does not require a check-out. If any questions arise during the process, the tax inspector who is considering the matter may call the applicant in order to clarify the controversial information found in the submitted documents.

After approval of the application within a calendar month, the confirmed sum of money is credited to the current account marked by the applicant. A one-time amount of repayable funds in each calendar year is a calculated one. It is equal to the amount of income tax paid in the reporting time period.

Documents reviewed and verified by the tax inspectorate are valid for three years. If during this time the limit of funds provided for by the exemption is not selected, then you will need to re-write the application and submit the documents.

Getting benefits in another way

It is possible to apply for a deduction by non-cash method. This is done through the employer. The principle of a refund is that the taxation of income is changing. With this method, income income is not deducted from salary the applicant. This happens until it is implemented. last payout amount provided. First you need to take a certificate from the tax office, which records the approval preferential terms. The procedure for obtaining it corresponds to the above scheme.

To the accounting department to make the appropriate changes to the payroll is served:

Proof of tenancy.
Agreement confirming the transaction.
Proof of payment. A suitable option is a regular receipt from the seller or a check from the bank. The main thing is that the amount paid when paying for the apartment is clearly visible.

When buying an apartment, it is possible to receive a tax deduction, which guarantees a refund own money. The main condition for the provision is that a citizen of the Russian Federation must be officially employed. Obtaining favorable benefits is carried out on the basis of an application in tax authority, with a pre-prepared set of documents.

In the common sense, a tax deduction is a return of a part of personal income tax on purchasing an apartment, expenses incurred for treatment and training, etc. Today in Russia there are four types of deductions: standard, social, professional and property.

As part of the property deduction from a citizen, the expenses for the construction or purchase of a house, apartment, room or property share may be taken into account. Finishing and acquisition costs are also included. building materials. You can get a tax deduction and as they are paid.

Social deductions are provided for expenses on education (own or their children), as well as expensive treatment and the acquisition of medicines.

Professional deductions can be obtained by entrepreneurs who are on the OSNO. The list of expenses is contained in the tax code.

Eligible standard deductions special categories of citizens (Heroes of the USSR and the Russian Federation, etc.), as well as taxpayers with children in their care.

The procedure for obtaining a tax deduction

Obtaining a tax deduction is subject to a number of rules. So, it is not the full amount of expenses within the deduction that is refunded, but the corresponding amount of tax paid earlier. The tax deduction can be obtained at the end of the calendar year at the tax office of residence. It is necessary to provide declarations in the form of 3-personal income tax and attach the requested set of documents.

So, to receive a property tax deduction, in addition to the declaration and application, you must provide:
- income statement (form 2-PIT);
- an agreement on the acquisition of housing;
- copies of payment documents;
- act of acceptance of the apartment;
- certificate of state registration of property.

To receive social deductions copies of payment documents are provided to the tax medical services or tuition fees and income statement.

In any case, a citizen must officially work and have a white salary with which income tax is paid. The taxpayer can return the tax paid for the three previous tax periods. For example, when applying to the tax in 2014, you can get deductions for 2011, 2012, 2013.

There are two ways to return income tax:

Tax refund on a personal account, the details of which must be indicated in the application for a deduction;
- by submitting an application for a tax deduction to the employer company - then the income tax will not be withheld from the part of the salary for a certain time.

In the latter case, the taxpayer must receive a document confirming his right to a deduction in tax. It will indicate the name of the employer who will not withhold tax on employee salaries for some time.

Changes in tax deduction since 2014

Since 2014, new rules for the provision of property deductions were introduced. Now citizens can get them not for one apartment, but for several, only within 2 million rubles. The maximum amount to be returned is 260 thousand rubles.

The property tax deduction under the new rules can be obtained if the documents confirming the ownership must be dated after the beginning of 2014.

This article is written about the tax deduction when an apartment was bought ONLY IN THE SECONDARY MARKET AND ONLY FOR CASH (without a mortgage, capital, etc.). If the apartment was bought on a mortgage, then I advise you to read a separate article at this link, because along with the tax deduction for the purchase, a deduction on mortgage interest is also supposed. Both of them are included in the so-called property deduction.

If the apartment was bought by spouses, then it is better to read about it in my separate articles, as in them this topic is better disclosed - the couple bought the apartment in full for cash and or in a mortgage.

Tax deduction is a personal income tax return

A tax deduction is a refund of a previously paid 13% personal income tax, i.e. payroll / income tax. Which personal income tax amount withheld and will withhold from salary / income after buying an apartment, the same amount will be returned as a deduction.

The deduction has no expiration date. The right to it arises from the date of registration of ownership of real estate. Even if you did not know about the deduction, you can still get it, at least 10 years after buying an apartment. But how much you can get depends on the date of purchase, it is written below. Moreover, the deduction can be returned even when the apartment is already sold.

Who is entitled to the deduction

Before calculating, first read - who is entitled to a tax deduction (personal income tax return) for an apartment purchased.

What is the size and how much can I get

Those who are tax deductible may be returned 13% of the cost of a share in an apartment . See the price of the apartment in the contract of sale.

If the apartment is purchased and framed in shared ownership for several owners, the deduction is considered the size of their shares. For example, an apartment worth 3.5 million rubles. Owned by 2 owners of 1/2 share. They both work, pay personal income tax, so after buying an apartment everyone is entitled to a deduction of 13% * (4 million / 2) \u003d 227.5 thousand rubles. there is maximum size deduction, more on that below.

If the purchased apartment is framed in joint ownership, as it usually happens with spouses, each of them is entitled to 13% of half the cost of the apartment. Even when the apartment is registered only for one spouse, the second spouse has the right to receive a deduction for half the cost of the apartment. Any property that is purchased in a marriage is considered jointly acquired property of the BOTH spouses, even if it is registered as ownership of only one of them (clause 2 of article 34 of the RF CC).

The situation is a bit more complicated with the maximum deduction amount due. The maximum can be returned - 260 thousand rubles. , i.e. 13% of 2 million. If the apartment was purchased since January 2014, then each owner has the right to regain a maximum of 260 thousand rubles. If the apartment was purchased before January 2014, then these maximum 260 thousand rubles. are designed for the entire apartment, and are divided between all owners according to the size of their shares. More details are described in the examples below.

If the apartment was purchased before January 2008, then maximum amount the deduction is 130 thousand rubles. This amount is issued for the entire apartment, i.e. divided between all owners by the size of their shares.

How is paid

The entire amount of the tax deduction is NOT paid immediately at a time. How much the personal income tax was withheld from the salary / income for the year, so much will be returned in the form of a deduction the next year when contacting the tax office. Money is returned once a year, transferring the balance of the deduction to the next. And so for several years, until you return the entire amount due. For example, when buying an apartment in 2018, part of the deduction for this year will be returned in 2019, i.e. next year after purchase. And so every year, until they pay the entire amount due.

If the apartment was bought long ago, then personal income tax can be returned immediately, but only for the previous 3 years. And if during these 3 years they have not reached the deduction amount, the remaining part will be paid in the following years (Clause 7, Article 78 of the Tax Code of the Russian Federation). For example, if an apartment was bought in 2014, and they learned about the deduction and submitted documents for it only in 2019, then in the same 2019, the personal income tax paid for 2016, 2017 and 2018 will be returned as a deduction. If you have not reached the required amount, the remaining part will be returned in subsequent years. Be sure to read the examples. It will be much easier for you to understand all this.

Read each example below carefully to better understand how the tax office pays money for deduction (returns personal income tax).

I don’t want to count and fill out anything. Who can I contact?

Then you will receive the All-Inclusive service from Verni-Nalog.ru. The company's specialists will understand your situation, everyone will calculate, prepare documents and will accompany the entire process of receiving deductions until the moment of receiving the money.

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Cost of property deduction for one calendar year is 3499 rubles. You can pay in any way convenient for you.

Sometimes the state not only strangles us with taxes, but gives such nice presents as property tax deduction. That is, when buying real estate, you can reduce the amount of tax on the cost of the purchased apartment, as well as interest on mortgage loan. The tax deduction is calculated from the amount not exceeding 2 million rubles. That is, even if you bought an apartment for 6 million, you owe only 13% of 2 million rubles - that is, 260 thousand rubles. The amount is significant, but not everyone has the right to receive it.

Updated information can be found in the article.

A nice bonus for mortgage buyers

The tax deduction is calculated from the amount not exceeding 2 million rubles. That is, even if you are for 6 million, you owe only 13% of 2 million rubles - that is, 260 thousand rubles. The amount is significant, but not everyone has the right to receive it.

For example, those who receive money “in an envelope”, that is, do not pay income tax to the state, cannot count on a tax deduction. Only employees of companies where “white” salaries are paid can apply for such a benefit. In addition, it is not allowed for the unemployed, people with disabilities, people receiving childcare benefits, and individual entrepreneursto which special tax treatment. Deduction in a purchase and sale transaction concluded by related persons - parents and children, husband and wife, etc. - for some reason, also not provided.

There are no opportunities to return part of the property tax and those to whom the employing company purchases housing, as well as those who use the funds when buying an apartment federal budget. For example, participants in the program " Military mortgage". However, you can get a deduction from your own funds, which are used as surcharges.

Until recently, the veto on property deduction also applied to non-working pensioners. However changes in the federal law No. 330-FZ dated November 21, 2011 eliminated this injustice, and from January 1, 2012, this category of citizens also has the right to a tax deduction when buying an apartment, but only if they received an official salary before retiring.

In the most advantageous situation were people buying apartments with the help of mortgages. The law gives them not only the opportunity to take advantage of a tax deduction on the cost of the apartment itself, but also on the amount of interest paid on a mortgage or special loan spent on the purchase of housing. And they, as you know, can make up half the value of the acquired property. And in this regard, the state very seriously sweetened the pill to mortgage buyers. The fact is that, unlike a housing deduction, the amount of which cannot exceed 2 million rubles, the interest exemption does not have an upper limit. It can be claimed for the full amount of interest paid. “Suppose you buy an apartment for 6 million rubles, and the amount of interest on a mortgage loan provided for 10 years is 3 million rubles. Thus, you will receive 260 thousand rubles as tax compensation for the cost of the apartment, and you will receive another 390 thousand rubles as a deduction from interest, ”explains Dmitry Titov, Director General of Mir Apartments.

However, there are bad news. Buyers who were refused a mortgage, as a result of which they had to apply consumer credit or a loan "for urgent needs" for the purchase of real estate, the right to property deduction in the amount paid on such loans do not have interest.

Hurry or not worth it?

Another not very pleasant moment is that you can use the tax deduction when buying real estate only once in a lifetime. This should be remembered to those who do not intend to limit themselves to one transaction for the purchase or sale of real estate, but plan to carry out a whole chain of operations to improve their housing conditions. Experts believe that introduced into the Russian tax law the amendments are still quite positive for real estate buyers, so sometimes, perhaps, it is worth delaying the return of these funds.

For example, in 2008, the maximum tax deduction was increased by 1 million rubles and now amounts to 2 million rubles. “You can immediately claim your right to this benefit,” says Maxim Ermolaev, lawyer of the law center “Ermolaev and Partners”. - But can you imagine how insulting those people who received a deduction from 1 million rubles in 2008, then bought some other real estate, but could no longer exercise their right to tax relief, a year later it increased exactly twice. And the legislation is changing, and it is possible that in the future the size of the tax deduction will become even higher. ”

So do not rush, especially since the law allows it. The deadline for applying to the tax authority for a property tax deduction is not limited by the Code. Even if the apartment was purchased five years ago, but the buyer forgot or did not know about his right to a property deduction, he can use it now or after some more time. True, the limit amount of the deduction will be calculated on the basis of 1 million rubles, since the right to the benefit arose before January 1, 2008.

Having reached the age of majority, a child, for whom either the entire apartment, or some part of it, was registered, can also realize the return of 13% of the property tax. However, their parents can also receive a property tax deduction for their minor children. Moreover, the child does not lose the right to a tax deduction in the future. So in this case, the privilege provided by the state, it is wiser to use the parents themselves.

Lawyers said that sometimes spouses who have bought an apartment in common shared ownership have a desire to share a property deduction. However, this step cannot be called far-sighted. It is better to apply for a benefit for one of the owners so that the other retains the right to receive it in the future.

Browser GdeEtotDom.RU Tatyana Elekoeva

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

We understand the terminology

Deductions are divided into:

standard (provided to certain categories of people, for example, low-income large families, participants in the war, Heroes of Russia, etc.);
social (when reimbursed for the costs of certain types of treatment, for education, pensions and charity);
professional (they are used, as a rule, by writers, filmmakers and other representatives of the creative intelligentsia);
on securities (provided if the taxpayer incurs losses on operations with securities);
- the most sought after. They are provided to the taxpayer who built or bought real estate.

We’ll talk about them.

Important. This privilege can be used only by an officially employed citizen, because taxes are regularly withheld from his salary in the amount of 13 percent, which are the subject of a reduction in the tax base.

Who is deductible

Not all people working in Russia and receiving a “white” salary can take advantage of the deduction, but only tax residents of the Russian Federation, that is, those who during last year stayed on the territory of our country for at least 183 days. Moreover, a person may not even have Russian citizenship.

Who is he not supposed to

non-residents of the Russian Federation;
students and students;
military;
orphans, as they enjoy full state security;
retirees after a three-year tax period;
minor children (but for them it is allowed to do working and paying taxes) parents.

What else should be considered?

The most important points such:

the deduction under consideration is supposed to be applied to every resident of the Russian Federation once in a lifetime, but its payment after 2014 may extend to several residential facilities;
a declaration of property deduction is issued in current year for the previous: if the acquisition of real estate occurred in 2016, documents for deduction can be submitted only in 2017;
it doesn’t matter whether real estate is purchased in Russia or abroad, a deduction is still drawn up;
the real value of the apartment does not matter: even if it was purchased for five million rubles, the calculation of the deduction is possible only from two million;
the maximum that a taxpayer can hope for is 260 thousand rubles;
spouses can return to themselves double the amount, that is, 520 thousand rubles, if they bought housing worth more than 4 million rubles, had a salary in the right time period, paid taxes from it, duly confirmed expenses and did not receive such a deduction before;
if the purchase of housing cost an amount that does not reach two million rubles, the acquirer retains the right to receive a deduction in the future when purchasing (building) real estate and even repairing and finishing it, only if it was not paid before 2014.

Latest innovations

Annually updated declaration form 3-PIT. So old designs won't work.

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

It will be refused in case of:

if a real estate transaction was made by close relatives or the boss and subordinate;
if housing is purchased, for example, at the expense of the enterprise in the form of premiums;
if the property is acquired at the expense of (or using) state funds (specialized certificates, mortgages for military personnel, maternal capital) But at the same time, a deduction is possible from the amount of the acquirer's own funds.

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

If a mortgage was used

Taking a loan to buy or, you can immediately apply for a double benefit: from purchased housing and mortgage interest. This deduction is also set at 13 percent, and its payment is limited to three million rubles (we recall once again that we are not talking about the loan itself, but about interest from it). It acts in conjunction with the core.

How to calculate the amount

The maximum deduction for the purchase of housing in the current year has not changed, it is equal to:

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

Here are some examples.

In 2015, citizen I. acquired ownership of a dwelling for 2 million 300 thousand rubles. In the specified year, he received a salary of 50 thousand rubles. monthly and paid to the treasury in the form of income tax 78 thousand rubles. 2 million rubles from the size of the purchase will be accepted for deduction, payment will be the maximum possible - 260 thousand rubles. But for reporting year column I. will be able to receive from the tax authority only 78 thousand rubles, that is, an amount equal to the taxes paid. The remaining amount will be deducted in subsequent years.
Gr. I. bought a cottage worth 8 million rubles., 6 of them closed with a mortgage. In the year of purchase, he paid the bank interest on the loan in the amount of 100 thousand rubles. And he earned 3.5 million rubles, from which 455 thousand rubles were withheld in state revenue. taxes. The total deduction from 2.1 million rubles. amounted to 273 thousand rubles. Since taxes this year gr. I. paid more, he will receive all the deduction due immediately. If the mortgage will continue to be paid, with interest on it gr. I. will also receive a deduction. The interest deduction is set at 3 million rubles, that is, 390 thousand rubles can be returned.
I. family in 2012 bought joint property for 4 million rubles. The husband earned three million rubles in two years (2012 and 2013), and the wife did not have income from work at that time. Since the property was purchased before 2014, the “ceiling” of the deduction for the family is limited to 2 million rubles. You can apply for it by law with one of the property owners, in this case, with your husband, and in two years the entire amount of the deduction will be returned to him.

Attention. To facilitate the calculation of the property deduction due, use the calculator. But not ordinary, but tax. It will help you to independently calculate the deduction for the year, including the property that was claimed in the event of the acquisition of housing.

A deduction for purchased housing is drawn up without a statute of limitations

Often, taxpayers are interested in how much time from the moment of acquiring real estate, you can apply to the tax office to arrange the appropriate deduction, so that it is not too late.

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

No one will find out why you did not apply for the deduction in a timely manner, that is, immediately after the acquisition or construction of housing, and will not refuse to exercise this right. But Tax Code It was established that in the application for deduction for its calculation only three years preceding the appeal can be indicated. That is, in the current year, you can send a declaration and submit a request with a request to make you a property deduction for the apartment acquired, say, in 2008, only for 2015, 2014 and 2013. That is the law.

The most problematic points of the declaration

The phrases “deduction for previous years of the declaration” and “the amount transferred from the previous year” always raise questions among declarants. They appeared in the documentation because in one year, as a rule, a person can’t imagine the whole amount deduction two million rubles and get back 260 thousand, as the average salary is far from these indicators.

Take for example an income of 30 thousand rubles. per month. Earnings per year will amount to 360 thousand rubles, and income tax - 46.8 thousand. You can get a refund from the funds received and withholding income tax.

There will remain a benefit in the amount of 1.64 million rubles. It can be used later, when there will be new salaries and, accordingly, taxes.

Thus, 360 thousand rubles. in our example, they will be a deduction for previous years of the declaration, and 1.64 million rubles. - the balance of the deduction, passing on to the next year.

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

When all required documents put in order and submitted to the tax authority, it remains only to wait. Typically, applications are considered and decisions are made within two to four months, but the matter may drag on for a year, which is usually associated with a high workload of officials.

3 months after the filing of the declaration, the law should take place desk check, and the applicant will receive by mail the news of whether a deduction will be made or not. In this case, a refund is possible within a month.

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

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

For those in a hurry

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