How can a pensioner get a deduction for an apartment. Property tax deduction for pensioners
Many pensioners are interested in the procedure for returning part tax payments and today we will talk about tax refunds when buying real estate, paying transport, land tax. And also we will open the topic on the issue of return Money that were spent on the treatment of persons of retirement age.
Income tax refund when buying real estate
Working pensioners and citizens of retirement age who bought real estate three years before receiving pension payments can return the property tax.
Important condition for non-working pensioners - receipt of official income from labor activity during the previous three years.
To apply for a refund, you need to do the following:
- contact tax office.
- Submit a declaration in the form of 3-NDFL.
- Fill out an application. Application features:
- has an arbitrary shape;
- you need to write different tax refund applications for each period;
- the document must be submitted in person.
- Prepare documentation. The main list of documents includes:
- passport data;
- certificate in the form 2-NDFL;
- documents for real estate, namely: a contract of sale, a receipt from the seller on receipt of funds, a certificate of ownership;
The entire list of papers can be transferred personally to the tax authority or sent by mail.
When making a return, you must open a bank account, where the funds will be transferred in the future! Bank details should be indicated in the application!
- Get a refund. Document review period 3 months.
If the verified documents are correctly executed, then the deduction according to the declaration is transferred to the account of the elderly person. If there are errors in the documentation, the tax inspectorate sends a request to the pensioner to make changes.
Features of registration of tax deduction
If you make a return one year after the purchase, the amount of payments will be less. The ideal term is 3 years.
When buying a share of real estate - payments will be made in accordance with the shares of the owners.
A working pensioner has the same rights as a taxpayer who has not reached retirement age.
Transport tax - can it be refunded?
Every citizen of retirement age has the right to apply for a number of benefits for the payment of transport tax. But if the pensioner has not exercised his rights in this area, then he has the opportunity to receive a refund of part tax funds for the last three years.
In order for the pensioner to be able to return part of the transport tax, you must do the following:
- Contact the tax office.
- Submit an application, which will indicate the amount of tax that was paid in excess of the norm. You must apply in person or through a representative within 3 days after payment. The form should include the following information:
- full name of the tax office;
- Full name of the pensioner;
- passport data;
- registration address;
- contact number;
- essence of the statement;
- a list of documents that are presented with the form;
- date and signature.
- Provide the latest tax receipt;
- Prepare a basic list of documents, such as: pension certificate; Title (passport) for transport; vehicle registration certificate.
During 10 days the tax authorities decide whether to return the funds to the applicant or not. The final decision must arrive by mail within 5 days after specified period.
Return of land tax
When paying land tax, pensioners can return part of the money spent only in the form of benefits who are assigned local authorities authorities. The subjects of the country assign different conditions for obtaining benefits, therefore, to clarify this information, you should contact your local tax office.
In order to receive the relevant benefits, you must meet a number of requirements, such as:
- submit applications;
- submit a list of documents to the tax authority, namely:
- the passport;
- pensioner's ID;
- legal documents for land plot;
- employment history.
How to get back part of the taxes spent on treatment?
Reimbursement of funds spent on treatment only officially working pensioners as the employer continues to contribute tax contributions for an employee.
An exception - the deduction is received by close relatives of an unemployed pensioner, if they are officially employed.
Return procedure
To end April you need to submit a list of documents to the tax structure, namely:
- declaration 3-NDFL;
- certificate 2-NDFL;
- Bank details;
- the passport;
- pensioner's ID.
The statute of limitations is 3 years! Maximum size return - 15600 rubles!
Employees of the tax authorities (hereinafter referred to as the FTS) study the documents received 3 months. If the information is not fully provided, then specialists tax structure make a written request to the address of the applicant, which must be answered within 5 days.
Dental tax refund
Refunds can be made in the following cases:
- prosthetic services;
- dental implantation;
The maximum amount of the deduction - 15 600 rubles(13% of the amount of 120 thousand).
To make a deduction, use medical policy.
disadvantages:
- poor quality of the materials used;
- long lines.
- Reimbursement is only for working pensioners!
In continuation of this topic, we suggest watching the video.
To return part of the money spent, the pensioner must know all the features of this procedure. Therefore, this material is devoted to how you can get the age of tax payments.
IN Russian Federation for citizens who have reached retirement age, a number of benefits are provided, which covers various areas. We will not delve into the enumeration of all kinds of "indulgences", since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of the benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. These and other questions will be answered by our article, so to the point.
Not every citizen of our country leaves work upon reaching retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.
Read about all tax benefits for pensioners in the appropriate section.
Property tax deduction for working pensioners
For a working pensioner, the situation with obtaining a benefit is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, while at an official job, pays income tax individuals(personal income tax). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on the purchase of an apartment, but not more than 2,000,000 rubles. Therefore, by simple mathematical calculations, we get that you can return 260,000 rubles. This return is subject to the property tax deduction law.
But please note that since 2015, working pensioners can, just like non-working ones, apply to the tax office for a credit of previously paid tax for a period of 3 years until the right to a property tax deduction arises. More details about this tax break for pensioners, we will consider in the next chapter. Read about all the benefits for working pensioners in the corresponding article.
Let's dwell on the return of 13%. Tax legislation regulates the procedure for individuals to receive property tax deductions. What you need to do to get your 13% back, the procedure is:
- Actually buy an apartment and draw up all the documents confirming that you are the owner.
- Contact the accounting department at the place of work for a certificate stating that you really paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
- On a special form in the tax office at your place of residence, fill out tax return forms 3-NDFL
It's important to know, that when applying for a refund of 13%, the amount spent on the purchase of an apartment includes not only the actual purchase costs, but also the costs of Finishing work inside the apartment itself. At the same time, one condition is important, the contract of sale must indicate that you accept the apartment with imperfections, that is, not on a turnkey basis. Only with this option is it possible to include funds spent on finishing work in total amount, from which a return of 13% will be calculated.
In addition, if your actual income of the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for the return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.
Property tax deduction for non-working pensioners
Now let's deal with more difficult situation when a pensioner retires and is not officially employed anywhere. The refund of 13% comes from the amount of taxes already paid, but the pensioner receives a state pension, which is not taxed. Earlier, until 2012 inclusive, the legislation established that those who do not pay personal income tax are not entitled to property deduction when buying an apartment. But after 2012 there was a change in legislation and the adoption federal law No. 330-FZ, which has already amended the Tax Code. According to the new amendments, now even a pensioner who does not work at an official job and does not pay personal income tax has the right to a property deduction the same as other citizens of the Russian Federation. But here a small nuance is important, getting a deduction has a slightly different scheme - the opposite.
The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.
Let's take an example. Suppose you became a pensioner at the end of 2016, and bought an apartment already in 2017, which means that in 2018 you must submit a certificate to the tax office on the taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and the purchase of housing was also carried out in 2017, then the deduction will be provided only for 2014 and 2015.
This scheme for obtaining a property deduction by non-working pensioners implies the transfer of unused benefits to earlier periods (but not more than 3 years), thereby allowing it (the benefit) to be used in full. The most important factor is the availability of official income, otherwise you will not be able to use the right to benefits.
If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which the return will be issued, the 13% countdown will start from this year, and not from the previous one.
When buying a property in 2018, it will be possible to return the previously paid tax in 2019.
The procedure for obtaining benefits in the tax authority
The procedure for both yours and the tax service is no different, even if you are 30 years old, even 60. The property tax refund mechanism, as well as the legislation, is the same for all categories of citizens. As described just above, you need to submit an income declaration in the prescribed form (3-NDFL) to the tax office; handwritten statement; a certificate (or certificates, for non-working pensioners) on the payment of personal income tax; documents for the purchased apartment, confirming your ownership; as well as purchase receipts finishing materials(this case was discussed above).
Further, nothing is required of you, except for waiting. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough verification of the authenticity and reliability of the data you specified. If there are no problems, then you will receive a notification stating that your application has been approved. Next, you will need to come to tax authority at the place of residence and on a special form, indicate the number of the current account, where the funds constituting the property tax deduction will be transferred to you. It is important to have a current account in the branch of any Russian bank, since funds cannot be transferred to an account in a foreign country. In addition, cash is also not issued.
If, during the audit, the tax service finds any inaccuracies or lack of information, you will also be notified and will require clarification and clarification.
"Pitfalls" in the process of obtaining a property deduction
It is important for pensioners not to neglect a number of features in the preparation of tax deduction documents.
- It is important to remember that non-working pensioner receives a deduction for the last three years preceding the purchase of a home. And this means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year that will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total amount of the deduction will be much less.
- When buying an apartment as a share, that is, when you are a shareholder, for example, with your daughter or son, you are also entitled to a tax deduction, but proportional to your expenses.
- A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. For this you need to contact tax service with the corresponding statement. Moreover, if you work part-time at several jobs (again, important factor- “officially”), then the tax authority, at its discretion, will determine the order of employers from which you will receive benefits.
Prepared by "Personal rights.ru"
Pensioners are entitled to benefits at. Let's talk in more detail about the essence of this process, the conditions that must be observed.
Changes for 2019
Citizens who officially work will be able to exercise their right. But there are those who do not have taxable income.
This applies to some unemployed, students and pensioners. The following amendments apply for 2019:
- The calculation will only take into account cadastral value apartments. It is multiplied by 0.7.
- The tenure of the property is at least five years for to avoid paying tax.
But there are caveats to these rules. This is especially true for real estate that is transferred on or on the basis of. There are exceptions for those who have issued in order to receive real estate. After taking ownership, the property must now be owned at least three years in order to avoid paying taxes.
What are the other features?
Until 2014, citizens could make deductions for only one object. Since 2015, this rule has been applied to several at once, but the amount has remained the same.
The maximum possible amount of payments for the deduction is 2 million rubles.
For example, someone became the owner of an apartment whose value was 1.1 million rubles. A citizen can receive a repeated deduction for 900,000 if he acquires another piece of real estate.
Overpayment under mortgage agreements is another issue that was affected by the changes. Previously, the amount of interest paid could be returned in full. But then there were restrictions. Set limit for mortgage contracts- 3 million.
The conditions for those who acquire housing in joint, common ownership have changed. Limitation maximum amount up to 2 million rubles do not apply to the objects themselves, but to the people who purchase them. In this case, each of the spouses has the right to receive a deduction.
Acquisition of an apartment by a pensioner and tax refund procedure
If a citizen is retired, at the same time belonging to a certain category, in some cases he can count on carry forward of unused tax to previous periods.
- Until 2014, those who received income only from the pensions themselves had such a right. In this case, such categories were given a tax deduction on common grounds. Because they were in unequal conditions compared to other taxpayers.
- But, starting in 2014, everyone was given equal rights. Now those who are retired, but have additional sources of income, have the right to transfer.
Consider an example
In 2014, the employee retires. But he keeps his job at the enterprise, continues to fulfill his duties. In 2016, he acquires a land plot with small house. The total cost of the purchase is 1,687,540. The pensioner applies for a tax deduction in 2016. But he can receive a benefit for 2015. The transfer of the balance is possible for up to three years previous 2014: 2013-2011.
Non-working pensioners cannot use this right. This restriction is removed only for those who have additional source income.
There is another limitation. Reimbursement for all expenses becomes impossible if the pensioner applied for help not in the same year when the expenses arose, but in the next.
And here we give an example.
From the side of the pensioner, a message was received about a deduction for an apartment that was previously purchased by him. The period of formation of the balance is designated as 2011. The balance can be carried over to 2008-2010. When applying for a deduction in 2013, the balance is transferred only to 2009 with 2010.
The procedure for obtaining a deduction
You will need to complete several steps to qualify for the benefit:
- Completing tax periods. They are filled for the time when the deduction is declared. And for which the balance is carried over to previous years. For example, when buying an apartment in 2016 and processing documents in 2017, declarations are attached for 4 years: 2012-2015.
- Required collection of a complete package of documents to confirm the existence of the right of ownership, its legality. Confirmations require purchase and finishing costs.
- An additional application will be loan agreement if the tax deduction is used to pay off part of the interest. We need a schedule for their payment, papers directly confirming this payment.
- Together with the documents, you should contact the tax authority located at the place.
- For three months carried out in a public institution desk audit . A month should be spent on transferring funds. After that, they go to the account of the applicant.
If the pensioner does not work
Circumstances are different for those who are not officially employed anywhere, because a return of 13% is possible from the amounts paid earlier.
But in this case, the pensioner receives only state assistance. The system of taxation does not apply to it. A few years ago, there was a rule according to which those who do not pay personal income tax themselves are not eligible for the deduction.
Now absolutely all citizens have this right. But only the receipt scheme will be different - the opposite.
The tax authorities first check the personal income tax paid by a pensioner three years before he stopped working. For example, someone became a pensioner in 2013 and bought an apartment in 2014. Then we turn to the tax office in 2015. And we submit a tax return for three years: 2011-2013.
This implies that the unused benefit is carried over.
If the spouse receives the deduction
Official spouses can also receive payments for each other. It is enough to have income that is taxed in.
Then not only an application is submitted to the tax office, but also two more documents:
- Statement by which shares are determined. The current option when acquiring real estate in common ownership.
- Marriage certificate.
Mortgages for real estate
Banks rarely calmly agree to issue mortgage loans for pensioners, because borrowers in this category are not initially considered trustworthy. But the percentage of positive answers is still high.
In such a situation, it is required to present documents not only of the standard package, but also two applications:
- Bank loan agreement. All pages are required.
- Certificate confirming the withholding of interest for the reporting calendar year.
Payment documents are also required in many public institutions. Without them, it is often impossible to get a deduction at all.
About pensioners of the Ministry of Internal Affairs
They receive assistance according to the same procedure as all other categories of citizens.
In the absence of official employment, a deduction is possible, but only if we transfer the unused part to an earlier date. Otherwise, the money is not issued.
Tax deduction does not apply to apartments purchased with funds from the budget.
What costs are taken into account upon receipt?
There are up to three groups of such expenses:
- Associated with the finishing and purchase of the object. This also applies to rooms, apartments,.
- For payment. If they are related to the acquisition of the objects described above.
- For interest in connection with the refinancing of loans of the previous group.
You can take into account the costs of creating estimates, other project documentation, purchasing building and finishing materials, and connecting to communications.
Withdrawal limits
When acquiring objects from persons related to related parties, no deduction is given. Interdependent persons include persons listed in Article 105.1 of the Tax Code of the Russian Federation. This applies to close relatives, for example.
The probability of refusal increases when other persons were responsible for paying for the object, and the owner does not have any obligations to them.
- Proof of ownership is required. This may be a certificate of state registration of the very right to own an object.
- This is also required for a residential building.
- Documents to confirm payments. Their role is played by bank statements.
- An agreement confirming the fact of the acquisition.
If you need to pay interest on a mortgage, then the deduction is obtained only on what was actually paid.
It is necessary to take into account a number of features that exist when receiving benefits by pensioners, some other categories of citizens.
Housing can be purchased jointly with minor children or in their name. Then one of the parents receives the deduction for the child. At the same time, the child himself does not lose the right to receive other benefits if he subsequently acquires other real estate objects.
In order to distribute the benefit, those who acquired the object in shared ownership must apply to tax statement with proof of income in the form . But this will not necessarily become a serious reason for giving a tax deduction to all co-owners who were indicated in the application. Each spouse must submit a separate application.
If a working pensioner stops working?
Sometimes pensioners finish their work in the process of processing the deduction and do not have time to fully receive the amount that is due to them. If the property was purchased after 2014, and the return was received for the previous 3 years, then the deduction is terminated. Then personal income tax is returned only for the last year.
But those who bought real estate before 2014 and did not receive a refund for the previous terms can become a little richer.
Calculation of the previous three years
Three previous years must be counted from the year of dismissal if someone retired only after buying a home. The starting point is a year, if the person no longer worked, and after that he bought real estate.
These rules will help you get as much help as possible. Usually verification of all documents takes no more than three months. If the answer is yes, the required sum of money transferred to one of the accounts of the applicant.
Only at first glance, income tax returns seem complicated. The opportunity to exercise this right is provided for citizens belonging to different categories.
Despite the total dissemination of information via the Internet, there are still a lot of people who, in principle, do not know about the possibility (HB). This is typical for different age groups of the population, but pensioners most often do not have necessary knowledge. They do not know if they can qualify for a certain refund when buying or selling real estate.
Possibility of getting a refund
The main misconception of people receiving a pension is that this payment is not taxed, which means that NV is not allowed. However, they do not know that they can use the right to return the overpaid tax by transferring the rest of the benefit. Such deductions are calculated for previous years.
At the same time, it is worth knowing that such a right can be used repeatedly, but the total amount of payments is limited. When this limit is reached, the payments for NV will be stopped.
It is worth highlighting cases of acquisition of residential real estate before 2014. According to the legislation of previous years, those who used the deduction for transactions with real estate acquired before 2014 have already used the right to purchase HB - previously this opportunity was provided once.
The possibility of obtaining NV is registered in tax code RF. Such an opportunity appeared in 2001 when purchasing a plot for building a house or when buying residential real estate. The right to a property deduction arises at the time of receipt of a certificate of acquisition of housing. Also, such a right arises when drawing up an act of acceptance and transfer, if the property was acquired through participation in shared construction. For the next calendar year, the taxpayer has the opportunity to exercise his right to NV.
Tax deductions for personal income tax for pensioners and their registration is the topic of the following video:
Getting a tax deduction when buying an apartment by pensioners
Working
Until 2012, for working and non-working pensioners, there were serious differences in obtaining NV. Now people who receive a pension and have no other additional income, also. In 2014, another change took place - now working pensioners can use previous years for deductions.
It is worth noting that a working pensioner is understood as a citizen receiving taxable income. A pensioner may not work officially, but rent an apartment or provide services under a contract. If taxes are paid on these incomes, then this makes it possible to classify a citizen as a working population. Such persons are payers, which allows them to receive NV on a general basis. Previously, they could not claim a deduction for previous tax periods, but in 2014, working and non-working pensioners were equalized in rights. A retiree who continues to work, not only receives deductions for the previous 3 years preceding the purchase of housing, but also continues to receive them while working until the maximum payment is reached.
To calculate the tax deduction, the amount of 2 million rubles is legally determined. With a 13% tax, no more than 260,000 rubles are due for payments. If the purchase amount is less than the legal maximum, then the calculation of HB is made from it. When purchasing residential real estate worth 1 million rubles, the deduction amount will be 130 thousand rubles. At the same time, buying a home in the future allows you to use the residual HB before reaching the maximum.
These rules apply to any category of citizens applying for a tax deduction when buying a home. But working pensioners have an advantage - they can not only receive HB for the previous 3 years preceding the acquisition, but also continue to receive it while they work, until the maximum payment is reached.
Non-working
Non-working pensioners can only take advantage of the transfer from the previous 3 years and the year of the purchase itself. Even if the amount of payments is higher, but 13% of taxes from previous years were not enough to cover it, then there will be no further transfers, since the pension is not taxed. There are no special benefits for military pensioners - HB for this category of citizens is calculated according to general criteria and depends on whether the citizen continues to work taxable activities.
The most difficult situation is in tax deductions for disabled pensioners. For many, this is the most confusing situation - the deduction is due to all pensioners, but they cannot claim it. In fact, this is not entirely correct information - it all depends on the duration of retirement, the year of purchase / sale of residential real estate and the presence / absence of taxable income.
No deductible:
- Retired for more than 4 years without taxable employment
- The use of NC until 2014 or the subsequent achievement of the maximum tax deduction.
If a disabled pensioner receiving social benefits for more than 4 years had taxable income (renting housing, vehicles, services under a contract, work), then NV is provided. This right can only be exercised if payment of personal income tax, renting housing without paying taxes does not imply that there are grounds for a deduction.
NV is also required if a disabled pensioner has recently retired, and before that he had an official job and was a personal income tax payer. In this case, in the absence of taxable labor activity at the given time, the calculation of taxable income is carried out according to the same scheme as for non-working pensioners. If a disabled pensioner continues to work, then the scheme for the working population is applied.
Responsible authorities
The very concept of a tax deduction indicates the authorities responsible for its payment. The NV amounts are formed on the basis of personal income tax paid by a particular citizen. Therefore, in order to receive a deduction, you must contact the tax office.
It is important to know that it is necessary to submit documents to the IFTS at the place of registration of a citizen. An exception is the presence of temporary registration at the place of residence. In this case, you can contact the IFTS at the place of temporary registration, attach yourself as a taxpayer and submit documents there. In other cases, even if you are in another city, you must contact the Federal Tax Service at the place of registration. Also, documents can be sent by a valuable letter with an inventory.
Income tax refund when buying a home by a pensioner - the topic of the video below:
List of required documents
To provide a property deduction, you must provide a certain package of documents. For ordinary working citizens and for pensioners, there is a minimum standard package of documents for obtaining a deduction.
These are 6 documents:
- The passport.
- Statement.
- Documents confirming the payment of housing.
- A certificate for residential property or an act of acceptance and transfer.
In addition, if you need a copy of the agreement with the bank. Also, if desired, the tax deduction can be divided between the spouses. In this case, another statement is attached. For pensioners, there is another mandatory document - a pension certificate.
Step by step procedure
The process of obtaining NV is quite simple and does not require any additional steps when submitting a full package of documents. Conventionally, the whole procedure is divided into two stages:
- Familiarization with the list of documents and their preparation.
- Submission of an application with documents to the tax office at the place of residence.
In fact, many people face difficulties when applying for HF. This often has to do with timing. You need to know - the deduction should be submitted in the next year after the transaction is completed before April 30. Experienced lawyers recommend applying for NV in the second half of January. This is the least busy time in the tax office. In this case, with some nuances with the collected package of documents, the pensioner can count on a longer and more detailed explanation of all aspects that need to be corrected. Already at the end of March, beginning of April, there will be a large queue of people filing declarations at the tax office, this will deprive the IFTS employees of the opportunity to explain in detail and several times what is wrong in the documents.
If the documents are accepted by the tax authorities, then in the near future the data from them will be submitted for verification. This period takes about 30 days. After that, within 3 months, the due amount of the deduction will be paid to the current account specified in the application for HB.
Important information
It is worth knowing that HB in real estate transactions is in no way connected with. By law, when buying a home, both working and non-working pensioners can apply for deductions. Social or non-working pensioners are not provided. While persons who continue their paid work activities may qualify for a refund of part of the funds spent.
You should also be aware that late submission of documents for HB reduces the amount of payments. If the application for the use of the transfer of benefit balances occurred later than the year of the transaction, then a smaller number of years will be taken into account. If applied on time, the previous 3 years prior to the acquisition of the property are taken into account.
If more than 3 years have passed since the acquisition of residential real estate, then the right to transfer the deduction to previous years is lost. The same applies to those cases when a non-working pensioner who stopped taxable labor activity more than 3 years ago applies for NV. At the same time, he retains the right to a deduction if he returns to work.
More about the tax refund when buying a home by a pensioner in the video below:
Are that part social society, which state structures, in addition to paying the basic pension, provide all kinds of support measures in the tax spectrum. One of these measures is tax deduction for pensioners.
An adult's income should be subject to certain tax rate. Any officially employed person pays income tax 13% of your salary, profits from business, from renting out premises. Retirees can use the right to tax deductions to compensate for a share of the money spent.
Property deduction for pensioners in 2019
In the tax spectrum, pensioners are a special category. They may be unemployed, and therefore not taxpayers, or they may continue to work and/or receive additional income, which, according to the law, should be taxed.
Property deduction- this is the money that is returned to a person from the tax that he paid:
- for the acquisition (construction) of an apartment, room, house, and / or land for further residential construction;
- to pay off interest accrued on a loan that was taken for the purpose of buying housing or land in the territory of the Russian Federation;
- to refinance the above loans.
Property deduction for a working pensioner
Since 2014, a pensioner who continues to work has the right to a deduction under the generally accepted procedure. You can get a refund directly from your employer, or from the Federal Tax Service.
A working pensioner is entitled to claim a deduction only in the year of receipt of the owner's certificate. At the same time, he can use the transfer of the property balance to previous periods.
Property deduction for a non-working pensioner
The pensioner is given the opportunity to transfer property balance for the last 3 years of service before going on vacation. The meaning is this:
- if a person has already gone on vacation and purchased housing or land for construction, then he has the right to declare the return of the property deduction;
- if this was done earlier (before retirement) and three years have not passed, then he can also act as a claimant for a property deduction;
- Inspectors begin to calculate the three-year period from the year preceding the period of formation of the remainder.
From all it follows that a non-working pensioner has the right to property tax refund, if he stopped working from the moment of official retirement, before that he already received a property deduction and did not overdue the three-year transfer period.
In any other cases, getting a refund is built according to standard rules:
- the deduction is equal to the actual expenses, the limit is 260 000 rub., and the actual limit does not exceed two million;
- the deductibility is lost if the object in question is purchased through maternity capital, federal / local budget funds, at the expense of the employer and in the case when the transaction is made with a person who depends on the buyer-taxpayer;
- refunds are allowed to be reimbursed over several periods until the full amount claimed has been paid.
The procedure for obtaining a property deduction
First way- in the Federal Tax Service according to registration by registration. The applicant must bring a package of documents to the tax inspector at the Federal Tax Service. Next, the mechanism of all kinds of thorough checks of the provided papers for their authenticity is launched. The procedure may reasonably be delayed. up to three months. Upon positive consideration, the applicant will receive a notice, and then will have to write an application indicating the bank account to which the money will be transferred. Payment will be received upon submission of the application. within 30 days. If the answer takes a negative form, then the citizen also receives a notice obliging him to substantiate and argue the information indicated in the documents provided.
List of required documents
- Declaration in the form of 3-NDFL indicating only the type of income from which the 13% tax was paid. standard form can be taken from the FSN inspector. The document can be taken personally, or sent by registered letter with the obligatory indication on the envelope of the list of documents included in it. The number of declarations directly depends on the period of the deduction.
- Certificate of form 2-NDFL on income received, accrued / paid taxes from the accounting department of the enterprise.
- Documents on the right of ownership and their photocopies.
- Copies of payment documents.
- If the object of consideration is acquired for joint use, then a certificate of marriage and a written consent to the transaction, certified by a notary, should be attached.
An example of a tax deduction for a pensioner
Ushakov E.I. retired in 2005. Eight years after that, he sold the apartment he owned 1 year and 8 months, for 2 million rubles and bought a house for 5 million rubles. Due to the fact that Ushakov owned an apartment less than three years he will be required to pay 13% from profit. Given that he then used tax deduction when buying an apartment for pensioners and reduced the taxable amount (by 1 million rubles), then the amount of tax given period -130 thousand rubles.
At the time of buying a house, Ushakov again had the right to deduct. Cash back is 260 thousand rubles. Due to the fact that both transactions occurred in the same year, you can offset.
Conclusion
Upon entering a well-deserved rest, pensioners receive a number of payments for housing and communal services, for reducing the rates of various fees, and others. Tax law gives them such a right as a property deduction.
Exemption from payment in case of obtaining the right of ownership is due to both working pensioners and those who have ceased their labor activity, if all the conditions for the standard procedure for issuing a return are met. At the same time, the concept of "deduction (refund)" includes not only the direct cost of the purchased living quarters, but also the costs incurred in the process of interior decoration, provided.
In any case, pensioners can always find out all the necessary information on the deduction, methods of its calculation and compensation from the inspectors of the Federal Tax Service.
The most popular questions and answers to them on tax deductions for pensioners
Question: If a person became the owner of an apartment a few years before retirement, can he claim a property tax deduction?
Answer: A person became an owner, for example, in 2013, and a pensioner in 2008. The three-year period for granting the deduction is lost, since it can only be transferred for 2013-2011. At this time, the citizen no longer received any taxable income, therefore, he cannot become a claimant for the deduction. But there is one nuance. If the property was purchased during marriage, and the spouse is not a pensioner or works while retired, then she can act as an applicant for the deduction.