Is it possible to use the property deduction a second time. Is there a tax deduction when buying a second apartment
If the title deed is received before 2014, the refund can be made in the amount of no more than 260,000 rubles once, subject to all of the above points. The unused amount, if the property is worth less than two million, burns out.
The right to a property deduction when buying an apartment for the second time, which arose after 2014, allows you to apply for a refund as many times until the funds to be returned are equal to 260,000. How many times you can get property tax deduction written.
Mortgage is a slightly different story.: the certificate of 2013 made it possible to return from an overpayment on a mortgage in an unlimited monetary framework, while at the moment it is possible to return a maximum of 390,000 rubles, subject to a bank loan.
Through an employer
Let us first find out whether it is possible to return the tax on the purchase of an apartment a second time through the employer and what is needed for this.
To calculate the amount legally relying on housing costs, it is necessary to subtract from 260,000 the deduction that you already received the first time or should receive additional if the process hasn't finished yet. At the same time, you can apply for a tax refund when buying an apartment a second time for the next property.
The question is often asked: "Can I get a tax deduction from the purchase of an apartment for the second time in a mortgage?" In cases of mortgage purchases, a choice is possible... Since funds for an overpayment on a loan can be returned only once, and in both cases a loan was used, it is more profitable to issue the loan where the overpayment is greater.
Where to contact?
To receive a property deduction when buying an apartment for the second time, you must:
- Submit an application to the tax office and all the necessary documents.
- Having received a notification from the tax office about the result of considering the application, take it to the accounting department of the organization whose employee you are. You must also submit an application there.
What is needed for this?
Consider the documents that need to be collected in order to issue tax deductions when buying a second apartment:
- original certificate 2-NDFL, prepares the accounting department;
- a document base, according to which the right was acquired (sale and purchase agreement, deed of transfer of housing), in the original and a copy;
- extract from USRN or certificate, in original and copy;
- receipts confirming the payment of the entire cost of housing, in original and copy;
- receipts for additional expenses for the arrangement of property, if it comes about a new building, in the original and a copy;
- mortgage agreement if the property was purchased using borrowed money, in original and copy;
- Bank reference on the interest paid on the mortgage, if any (also in two versions).
Personal income statement 2-NDFL:,.
Filling out an application
As a rule, they have a sample, and it is very easy to fill out. Indicate the size that is due to you and the year.
Enter your account details below. Tax is not issued in cash.
Download an application for a deduction when buying an apartment:
- for tax:,;
- for the employer:,.
Features of filling out the declaration for pensioners
- You should submit your application no earlier than the end of the calendar year in which the purchase was made. That is, for a deal from 2016, you can return funds in 2017 for the previous 3 years.
- It is not possible to issue a return for more than 4 last years.
- If for the current period the pensioner had no income, then there are no funds to be returned. For example, a citizen retired 6 years ago and has not been employed since then, which means that he has no right to apply for a deduction.
Whether it is possible to get a deduction unemployed pensioner and how to do it is written.
Terms and state duty
The declaration must indicate information about the previously received deductions, and the amount transferred from the past tax period.
As a rule, this method is extended by 3 months, after checking the documentation, funds are transferred to the account you specified. Perhaps the tax office will require clarification of some details if inconsistencies are found.
Example 6... The spouses Veronika and Andrei Yegorov bought an apartment, which, according to all documents, belongs to Andrei. However, he had already applied the right to compensation. The price of housing is 2 million. The spouses prepared an arbitrary statement, in which they indicated that for Veronica the share of the deduction was 100%, for Andrey - 0%. Thus, the wife received full compensation for her husband's apartment.
In addition, the law allows you to take advantage of the deduction on the interest paid on the purchase living quarters... The procedure for paying the property deduction is determined by Art. 220 of the Tax Code of the Russian Federation. Maximum size such a benefit will amount to 3 million rubles, and only the interest actually paid is subject to return. Is it possible to get a tax deduction and how to do it will be described below.
How many times can you use the property deduction when buying an apartment?
Can I get a tax deduction for an apartment twice?
There are two possible options:
- If real estate you purchased before 1 January 2014 in accordance with Art. 220 of the Tax Code of the Russian Federation, the deduction can be used only once.
- If the property was purchased after January 1, 2014, you will be given a multiple return income tax within the amount of 260 thousand rubles.
Refunds when buying a dwelling can only be made by residents of the Russian Federation - persons who reside in the territory of the Russian Federation for at least 183 consecutive days a year. A prerequisite is also that they have an official income, from which personal income tax is paid and confirmed by a certificate in the form of 2-personal income tax.
Important! The amount of income tax that has been withheld by the employer in a calendar year is important in calculating the property tax deduction. Such a deduction cannot exceed the personal income tax paid for the year.
The maximum possible income tax refund is 13% of 2 million rubles or 260,000 rubles.
Tax deduction when buying a second apartment
From January 1, 2014, you can take advantage of the tax deduction for the second and subsequent purchases of real estate, if the price of a residential property has not reached 2 million rubles. However, only if two requirements are met:
- the ownership of the real estate object arises after 01.01.2014;
- Until 01/01/2014, the citizen could not use the deduction for other objects.
Important! Those who bought a property before 2014, and already did not receive a deduction for an apartment in full and would like to receive the remainder (when purchasing 2 apartments even after 2014), cannot use this rule.
Thus, this innovation gives citizens the right to apply this innovation, subject to certain requirements:
- the first living space was purchased after 01/01/2014;
- property deduction was not previously provided to citizens;
- its amount was less than 2 million rubles, while it was repaid (this usually lasts several years);
- other housing is purchased, the tax deduction will be the difference between the deduction paid on the first purchase and two million rubles.
From 01.01.2010 tax law extended the rule for the return of property deductions for the purchase of residential property from land plot... On refund of personal income tax citizens who buy land for individual construction can also apply.
Refund of income tax when buying an apartment through the tax office
When registering a repeated property deduction at the expense of the tax authorities, you need to collect and submit the appropriate package of documents in copies and originals. In order to make a property deduction when buying a second apartment in 2017 through the tax authorities, you must provide:
- an application for a refund of income tax;
- a completed 3-NDFL declaration;
- a certificate in the form 2-NDFL (indicating income and tax that was paid);
- copy of passport (or identity document), as well as TIN, marriage and child birth certificates (if any);
- documents for the apartment purchased (purchase and sale agreement, receipt of money received by the seller, confirmation of payment);
- contract mortgage lending(copy) (if available);
- an extract on the registration of ownership when buying a home;
- information about the bank account for crediting the property deduction.
Important! A citizen claiming a tax refund has the right to submit 2-NDFL certificates from several employers.
Registration of a property deduction when buying an apartment for the second time through the tax office takes about 3 months, a lot of time is spent on checking the documents submitted by the taxpayer.
If you find inaccuracies, inconsistencies in the information in the documentation, tax office notifies the applicant of missing information or documents.
Important! Tax authority does not always recognize a memorial warrant as confirmation of expenses, although this opinion contradicts the position of the Ministry of Finance of the Russian Federation dated 06.08.2010 No. 03-04-05 / 7-434.
After a positive decision is made, a taxpayer who claims a secondary tax deduction will need to provide these card or account details for the future transfer of funds.
The tax service may refuse to refund tax to residents of the Russian Federation if:
- the sale and purchase takes place between close relatives;
- housing is purchased by the employer;
- issued military mortgage, the source of financing for the transaction is a government subsidy, a certificate of MSC.
Important! A personal income tax deduction declaration can be submitted at any time after you have purchased an apartment, but only after the end of the next tax period (year). At the same time, the size of the amount of payments that were withheld earlier than the last 3 years cannot be returned according to the norms of tax legislation.
We decided that the husband would return the tax on the entire amount in 2017. And in 2018, the amount of interest will be divided equally and everyone will return tax on half of the amount. You just need to write a statement and distribute the balance in a new way. You can divide as you like, until the amount of interest on the mortgage reaches 3 million rubles for each. Not for the whole family, not for one apartment, not for one loan, but for each one - the family can claim 6 million rubles of interest deduction and return 780 thousand rubles in taxes. Well, if it is very expensive mortgage or at large amount... If one of the spouses previously received an interest deduction, but did not use all of it, they will not be allowed to apply for a second time. Therefore, it is also important to think over everything in advance. Maybe the husband will use the entire deduction for one apartment, and the wife will use it when they buy the second apartment. Suddenly she, too, will be in the mortgage. By the way, the Ministry of Finance used to say that the deduction cannot be redistributed by interest.
FAQ
Other expenses, in addition to those listed, are not included in the property deduction, for example, expenses related to redevelopment and reconstruction of premises, purchase of plumbing fixtures and other equipment, execution of transactions, etc. The home purchase deduction does not apply in the following cases:
- if payment for the construction (purchase) of housing was made at the expense of employers or other persons, maternity (family) capital, as well as at the expense of budget funds;
- if the sale and purchase transaction is concluded with a citizen who is interdependent with respect to the taxpayer.
Associated persons are: individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (curator) and ward (Art. 105.1 of the Tax Code of the Russian Federation).
Tax deduction when buying an apartment for previous years
- Mortgage interest. In this case, credit resources should be directed to the purchase or construction of residential real estate. Some banks offer borrowers loans secured by real estate to carry out maintenance work or purchase furniture. If there are loans for such purposes reimbursement of personal income tax will not be produced.
- Finishing of housing, if purchased from a developer without one.
When registering the ownership of housing purchased on the secondary market, repair costs are also not reimbursed.
Operating regulations it is determined that the deduction for personal income tax is prohibited to provide in the following situations:
- If the home was purchased from persons who can be considered interdependent (spouses, close relatives, etc.).
- When a person in previous periods enjoyed the right to receive a property tax deduction.
Tax deduction for the purchase of two apartments + calculation examples and answers to questions
The husband can get the entire deduction now, and the wife uses her right to buy other real estate. Or both will now announce 1 million each, and another 1 million each - when the house is built. In any case, 260 thousand rubles can be returned from this apartment, and another 260 thousand - later.
The Ministry of Finance says that the spouses must agree on the distribution of the property deduction when buying a particular apartment in advance and once - before the tax is returned to them. It is allegedly impossible to redistribute the remainder of the deduction when buying an apartment after the tax authorities provide it and begin to return personal income tax. This also applies to the remainder of the deduction, which will be transferred to the next years: the Ministry of Finance says that it cannot be redistributed either.
That is, as you agreed at the beginning, you will return the tax. This is the opinion of the Ministry of Finance.
Tax refund when buying an apartment. who is eligible for the tax deduction?
Info
As mentioned above, you can get a partial refund not only for the first home, but also in the case of purchasing a second apartment, or two objects at once. At the same time, not everyone can apply for a deduction for two apartments. This right was received by the owners who registered the ownership of real estate from 01/01/14.
In other words, if both apartments were purchased after 01/01/14, then you can issue a return for both objects. If the certificate of ownership is dated with an earlier date, then you will receive compensation only for one apartment. For those who bought one property before that date, and the second after that, there is no right of return for both properties.
Deduction for one apartment Deduction for both apartments Deduction for one apartment Both apartments were purchased before 01/01/14 Both apartments were purchased after 01/01/14 One apartment was purchased before 01/01/14, the second - after 01/01/14 Example No. 1. Fedorov S.L.
For one apartment, you can get two deductions or even more
2,000,000 maximum cost of new construction or acquisition on site Russian Federation housing from which the tax deduction will be calculated. In the case of property purchases after 1 January 2014, the deduction limit applies to the costs incurred for the acquisition of one or more properties. 3,000,000 rubles - the maximum amount of expenses for the construction and purchase of housing (land for it) when paying off interest on targeted loans (credits). The limitation on the amount of interest paid on earmarked loans (credits) accepted for deduction is applied to loans (credits) received after January 1, 2014.
The amounts of interest paid on targeted loans (credits) received before 2014 can be included in the property deduction in full without any restrictions.
Do you provide a tax deduction when buying an apartment for the second time?
In September 2015 Fedorov purchased a room. Since one of the real estate objects was purchased before 04/01/14, Fedorov has the right to issue a return for only one apartment. We bought two apartments - we are calculating compensation When making a return when buying two apartments, you should know about general rules calculating the amount of the refund and the amount of compensation to be paid. V general order the return is made in the following amount:
- You are entitled to a refund of 13% of the property value.
It should be understood that this indicator- maximum (return - no more than 13% of the cost of both apartments); - the amount of the return during the year - no more than the amount that you paid to the budget through the employer in the same year;
- the amount of the deduction is limited to 2,000,000 rubles, the maximum returnable amount is 260,000 rubles.
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Attention
To do this, you will need:
- apartment documents;
- a certificate from the employer in the form 2-NDFL. The document confirms the fact that you have paid tax to the budget and its amount. To provide you need a certificate for the year (those in which you bought each of their apartments).
If at this time you quit and changed your place of work, then a certificate must be requested from each of the employers;
All papers, as well as a copy of your passport, you must submit to the Federal Tax Service at your place of residence. The law does not set the deadline for submitting documents and declarations, but it is in your interests to submit them as early as possible (immediately after the end of the year in which the first apartment was purchased).
Property deduction upon acquisition of property
Difficult question 4/27/17 7 difficult situations with deductions for personal income tax That's why you need to understand the law, despite the explanations of the Ministry of Finance, tax authorities and anyone else. Their opinions are not regulations... The Ministry of Finance says that the deduction cannot be redistributed. The tax authorities seem to agree with this. And here Supreme Court no.
In the summer of 2017, the case of the spouses was considered, who at first distributed the deduction equally, and then changed their minds: they entered into a marriage contract and the apartment with a mortgage went to the wife. She claimed a deduction, and the tax authorities gave her only half. Like, you agreed earlier, but you can't change your mind.
Two instances upheld the tax authorities, and the Supreme Court overturned these decisions. He said so. Both spouses are entitled to the deduction in full. If the deduction cannot be used immediately and the remainder appears, it is carried over to the next year.
You can distribute the deduction and the remainder as you like.
Turning to specialists, you can get a turnkey service, when all documents are formed, correctly executed and submitted to the supervisory authority. This will significantly save time and increase the likelihood of a positive decision (refusal in this situation is possible only in case of an attempt to re-receive compensation or exceeding the maximum amount). Scroll required documents To register a property deduction, the following list of information is required:
- Passport or any other document that proves the identity of the applicant.
- Form 3-NDFL with the calculation of all amounts and a specially issued application to the tax office.
All forms are defined by law, so you should strictly follow the rules for filling them out.
Main part tax payments has restrictions that are valid throughout the year. However, this does not apply to the property type. In relation to him, the restrictions are much more significant. Previously, it was possible to use the privilege only once. Is it now possible to get a tax deduction when buying a second apartment for the second time? There are many different subtleties to consider when doing this.
General information on tax deduction
In 2014, some changes were adopted. Until that moment, citizens could count on the privilege once and only for one object. But since 2014, it has been allowed to be used on several sites. Therefore, many who have submitted documents once, would like to receive it again. But they do not know whether it is possible to calculate the tax deduction again when buying another, second apartment again, or maybe a third time.
The main thing to be based on is the date of ownership. If the object is purchased, then it is considered the moment of registration of the right. In the case of purchase through the conclusion of an agreement equity participation, the date is the receipt of the deed of transfer.
Real estate until 2014
Since the changes were adopted in 2014, they only apply to properties purchased after that date. If the property came before it, then the rules that were in effect earlier apply. Then the compensation was paid only once for an amount not exceeding 2,000,000 rubles, of which 13% was 260,000 rubles. If it came out less than the indicated amount, it was impossible to get it in another case.
Situation # 1
Ivanov G.I. acquired real estate in 2010 for 500 thousand rubles. The privilege at that time was 65 thousand rubles. If he is going to buy another object in 2019, then he cannot expect to be paid again, since this right was already used before 2014.
No separation
But earlier the payment was uniform. It means that it was also used to pay off the loan. The main limitation was the only real estate in respect of which it was used.
Situation # 2
Sidorov V.A. until 2014 acquired two objects: the first in 2011, and the second in 2012. If on the first he received a benefit, then on the other he will be refused.
But if the housing was purchased before 2014, but the benefit was paid only for the acquisition costs, then in the case of a mortgage for another apartment, he has the right to count on compensation to pay interest. The maximum amount of its application will be 3,000,000 rubles, and the payment will be 390,000 rubles.
Read also The essence of the tax deduction, how to get it
After 2014
In connection with the adopted changes, citizens have the opportunity to receive additional unused part of the compensation when purchasing other objects. The right arose if the size of the first apartment was less than the established limit.
Situation # 3
Volodina Zh.K. in 2014 she became the owner of the room, having paid 500,000 rubles for it. And in 2019 she is going to buy real estate for 4,000,000 rubles. Then she has the right to count on compensation in the amount of the remaining amount from one and a half million, that is, 195 thousand rubles.
Mortgage
In addition, new opportunities appeared for real estate, the acquisition of which was carried out on a mortgage loan. Deductions divided:
- by interest loan agreement a separate species began to operate;
- the maximum amount has already begun to apply 3 million rubles, at which the amount of compensation was equal to 390 thousand rubles;
- however, this opportunity is used once, in contrast to the types for purchase costs.
Situation # 4
The purchased property in 2016 cost D.K. Efimov. in 1,000,000 rubles. To this end, he took mortgage... For the property, he received a discount on interest and on the purchase. But in 2019 he is going to buy another apartment, the cost of which is 6,000,000 rubles. Since the deduction for the purchase has not been fully used by him, the remainder will be paid to him. And here is the compensation for interest Efimov D.K. will no longer receive.
Let's make a reservation right away that a repeated declaration means filling in 3-NDFL for property deduction for the second year in a row. Let's figure out under what circumstances this becomes necessary.
If it is impossible to use property deduction in full on income of one year, part of the underutilized deduction can be carried over to the next year (clause 9 of article 220 of the Tax Code of the Russian Federation). Of course, provided that next year the individual who bought the house will have income taxed with personal income tax at a rate of 13% (clause 1 of article 220, clause 3 of article 210, clause 1 of article 224 of the Tax Code of the Russian Federation).
To continue claiming a deduction for purchased housing, you will need to fill in 3-NDFL for the remainder of the deduction. To do this, of course, you can simply download the 3-NDFL declaration form (approved by the Order of the Federal Tax Service of Russia dated 12.24.2014 N ММВ-7-11 / [email protected]) and fill it in. But it's easier to use the program from the website of the Federal Tax Service of Russia
Filling in 3-NDFL to obtain a property deduction: second year
There are no special instructions for completing the 3-NDFL declaration with the remainder of the deduction. Its only feature will be that, in addition to information about the owner of the home, his employer, income and the amount of personal income tax withheld, it should also include total amount property deduction and the amount of property deduction granted in the previous year.
By the way, it is possible that for the second year the individual will not be able to use the entire amount of the deduction. Then the declaration will need to reflect unused balance which will move on to next year. And so on until the full deduction is received.
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