Housing subsidy for military personnel how to get 13 percent. Property deduction when receiving a subsidy
Analysis below judicial practice on initiated cases on recovery from participants of NIS, excessively returned or illegally obtained, proves that the position of the courts on this issue is uniform.
Almost always, the conclusion of the courts is as follows: a NIS participant who illegally received tax deduction or who received a tax deduction in excessive amounts - must return to the state the entire amount that was not due to him.
A practical example of the practice of collecting a tax deduction
The military prosecutor of the Tver garrison, acting as a person ensuring the protection of state interests, filed a lawsuit with the city court of the Tver region against a military citizen Sh. to recover from her an excessively returned tax deduction. According to available information, Sh. received 135,635 rubles as a tax deduction for the apartment purchased on 28 June 2013.
During prosecutor's check It became known that Sh. used the funds of the CZhZ and credit money, which was provided to her by the creditor bank Tveruniversalbank, to purchase her own housing. In fact, it is clear that the repayment of the loan and the payment of interest for its use occurs at the expense of budget money- TsZhZ, which were provided to citizen Sh. as a participant in the NIS.
In the Tax Code of the Russian Federation, in p.p. 36-37 of article 217 states that the amount of payments for the purchase or construction living quarters at the expense of money federal budget And total amount income received from the investment of these contributions, aimed at the purchase of residential square meters- is not taken into account for tax purposes.
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The terms of the TsZhZ agreement indicate that the institution of the FGKU "Rosvoinipotek" provided funds to the participant of the NIS - a citizen of Sh. at the expense of her savings in a personal account for repayment down payment mortgage, as well as to cover mortgage debt.
Due to the fact that the source of funding in this case was money from the budget, the NIS participant, citizen Sh., did not have the right to demand and receive a tax deduction from the state. Therefore, the amount of 135,635 rubles paid to her must be returned to the state budget in full.
The position of the courts described above regarding NIS participants who illegally received a tax deduction was also repeatedly reflected in similar decisions of the courts of first instance, and it was also repeatedly confirmed by the courts of appeal. Similar cases were heard in the Kozelsky District Court of the Kaluga Region, in the Frunzensky District Court of Yaroslavl, and in the Sovetsky District Court of Bryansk. State interests were also defended by the Arkhangelsk Regional Court.
Summing up, it can be clearly said that the position of the courts of various instances on the issue of an illegally obtained tax deduction by NIS participants or an excessively returned tax deduction to a NIS participant is always unanimous, and it is aimed at protecting the interests of the state.
Citizens Russian Federation passing military service as part of the Russian Armed Forces, a number of benefits are provided for obtaining permanent or temporary housing. But there are a number of subtleties: the amount of compensation depends on the length of service, the type of troops, family composition and the region in which residential property is purchased.
State programs actively finance the possibility of buying residential real estate by military personnel. Although all of them must be provided with housing, there are regions where this is physically impossible. In addition, many military men who are not included in special programs buying apartments for military mortgage who have not served a certain period of time are forced to use hired (sub-rental) housing. This category provides for the payment of compensation for rented accommodation for military personnel.
Legislative basis for compensation by employment
The norms for the payment of monetary compensation for the rental of housing to military personnel are determined by a number of legislative documents:
- Federal Law "On the status of military personnel" No. 76.
- Decrees No. 909 of December 31, 2004, No. 1103 of October 27, 2012, No. 989 of September 18, 2015
- An annual decree issued by the Ministry of Labor on the amount of the cost of hiring 1 sq. m in rubles (that is, in 2018 the amount will differ from a similar payment in 2017). The amounts depend on market value and will be different in each region. There is a dependence on the occupied rank and type of troops.
Thus, the state not only clearly regulates the very procedure for providing payments for each individual category of military personnel and even their families, but also regulates the amount of compensation depending on the market situation during periods of inflation and financial crisis.
The hiring and sublease of residential premises for soldiers and officers of all types of troops also take into account members of their families. Housing area is limited to 12 square meters. m per person, but if total amount family members more than 4 people, compensation is increased by 50%.
In addition, in the event of the death of a serviceman during service, before the acquisition of residential property, but not more than a year, the family continues to receive compensation for hire.
Housing subsidies
Subsidies for the purchase of housing have been introduced to replace the long wait in line for provision. The same law “On the Status of Military Personnel” allows military personnel whose term of service is 10 years or more, including those dismissed from service and members of their families, if their living conditions need improvement. In addition, they must be on the waiting list for housing.
When calculating social payment for the purchase of residential premises, 3 categories are multiplied:
- the norm of the area for the military (including the composition of the family);
- cost of 1 sq. m of real estate in the region;
- correction factor, which depends on the period of service and the rank of the applicant, the limit value is 2.75.
Citizens in the status of military personnel may not ask for subsidies if their term of service is less than 10 years, and contractors - if a contract for a second term has not yet been signed.
On the other hand, a large living space (and therefore a subsidy) can be received by:
- at the rank above colonel;
- teachers of military institutions and scientists serving in the military in special units;
- received an honorary title;
- unit commanders.
Buying a home can be done anywhere in the country. If the part is located in another place, the state compensates in the necessary region for additional living space for hire or sublease.
military mortgage
The Federal Law 117 “On NIS” is in force. If earlier real estate was relied upon by military pensioners, today the state takes care of this at earlier periods of service. Obtaining a loan for the purchase of housing is partially compensated by the state in cases where a citizen was in the ranks of any kind of troops in the service for more than 10 years and quit after serving more than 20. Compensations also apply when serving. Military mortgage - preferential. Banks don't need proof of income, guarantors. It is enough to complete documents confirming your official status and registration in the program.
Tax deduction
Not everyone knows that there is a right for military personnel to a tax deduction when buying an apartment under the Military Mortgage program. Its size is 13%, but only for the amount that was not compensated by the state. The part compensated by the state is not taken into account. In addition, there maximum limit according to the amount from which deductions are made. At the moment - 2 million rubles. In the event that military personnel illegally received a deduction, it will have to be returned to the state.
When buying real estate on your own, you can get a deduction from the entire amount (with the same limitation). Citizens of the Russian Federation who are serving in the military and who have bought housing at public expense can receive compensation for the repair of newly acquired premises in a new house without finishing.
Before you receive a tax deduction, you must take into account that it is not issued from the entire amount at once, but in parts, depending on the amount of taxes paid for a particular year.
Citizens of the Russian Federation who are serving in the military, the state provides a number of benefits. However, not all categories of employees can use them. Before you buy a home, you should check all the possibilities.
Federal Law N 284-FZ). But Federal Law N 284-FZ was published in the "Collection of Legislation of the Russian Federation" on December 3, 2007, and in " Russian newspaper"- December 4, 2007. Thus, the first version of clause 36 did not have time to enter into force on January 1, 2008 (only from January 4, 2008. For income for the 2007 calendar year, the amount of subsidies (payments) received by individuals for the acquisition and (or) the construction of residential premises, provided at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, are subject to taxation, and the amounts received by taxpayers at the expense of the budgets of the budget system of the Russian Federation for reimbursement of costs (part of costs) for the payment of interest on loans (credits) are not subject to taxation.
Tax deduction when using a subsidy
Attention
Housing purchased by the employer In case of investment not own funds in real estate, the deduction is not possible Use when making a purchase of a certificate, military mortgage, maternity capital, subsidies When determining benefits, the amounts received from the state are not taken into account. For own invested funds, if they were used as an additional payment, the deduction applies Separate categories citizens The deduction will be denied:
- students;
- military personnel;
- orphans under 24;
- non-residents of the Russian Federation who do not pay personal income tax to the country's treasury
The apartment was donated It was received without investing own funds, so the deduction is inappropriate The property was bought for commercial purposes The purpose of the purchase is to generate income, not improve living conditions The house or apartment is registered for an unemployed Citizen does not pay personal income tax.
Forum of Legal Mutual Assistance for Military Personnel
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Question: August 18, 2016, Ksenia when the cost of the apartment (part of the cost) was paid by subsidies such as “young family program”, “military mortgage”, “ maternal capital" etc. (Check in advance with the tax office). But the deduction can be received from the amount of own funds for the purchase of an apartment.; Answer: Anna Yarotskaya, tax specialist individuals Good afternoon, Ksenia. A property tax deduction when buying a home is provided for your actual expenses, not exceeding 2 million rubles.
rub. (to return 260 thousand rubles) (clause 1, clause 3, article 220 of the Tax Code of the Russian Federation). Indeed, budgetary funds (for example, a subsidy, maternity capital) that went to pay for an apartment cannot be included in the deduction (clause 5 of article 220 of the Tax Code of the Russian Federation, letters from the Ministry of Finance of Russia dated March 15, 2013 No. 03-04-05 / 9-235, Federal Tax Service of Russia for Moscow dated December 24, 2008 No. 18-14/4/120477).
Buying a home with subsidies
- Decree of the Government of the Russian Federation of 03.02.2014 No. No. 76 “On approval of the Rules for calculating a subsidy for the acquisition or construction of residential premises provided to military personnel - citizens of the Russian Federation and other persons in accordance with federal law"On the status of military personnel";
- Order of the Ministry of Defense of the Russian Federation dated July 21, 2014 No. 510 “On Approval of the Procedure for Granting a Subsidy for the Acquisition or Construction of Housing to Military Citizens of the Russian Federation Under Contract in the Armed Forces of the Russian Federation and to Citizens of the Russian Federation Discharged from Military Service”. Refunds when purchasing an apartment by a serviceman All servicemen can apply for a partial refund from the purchase of an apartment.
Refund of income tax when buying an apartment with a subsidy from the state
Thanks to the tax refund, you can cover some of the funds paid for:
- Construction of a new house.
- Buying the land on which it stands.
- Acquisition of residential real estate or a share in it.
- Payment of interest on loans and credits taken for the purchase or construction of housing.
Important! A built (purchased) house or apartment, land must be located within the Russian Federation. How to calculate the amount of the deduction, taking into account the subsidy The deduction is calculated at the same rate as the personal income tax - 13%.
The basis for its definition is:
- Housing cost.
- The cost of building materials, drawing up projects and estimates, connecting to all communications or creating your own (autonomous) energy sources used in modern life.
- Mortgage repayment costs (interest).
The amount of the tax deduction does not exceed two million rubles.
Housing Consultant
Important
When selling an apartment owned for less than three years, is it possible to use the right to a tax refund in the amount of actual expenses incurred, taking into account the amount of the subsidy? Tax legislation does not prevent you from exercising the right to receive compensation when selling an apartment that has been in your possession for less than 3 years. It is also possible to include a subsidy in the amount of expenses.
Regulatory legal acts regulating the issue
- Decree of the Government of the Russian Federation of October 24, 2013 N 942 “On approval of the Rules for payment by military personnel in need of better housing conditions, additional total area living quarters exceeding the norm for providing the area of living quarters"
- Article 15 of the Federal Law of May 27, 1998 N 76-FZ “On the Status of Military Personnel” paragraph 5 of Art. 220 Tax Code of the Russian Federation
- Order of the Minister of Defense of the Russian Federation No.
Who is entitled to a subsidy for an apartment to pay utility bills
Including, a tax deduction is provided when buying an apartment for military personnel on a subsidy, which is calculated at the same rate as personal income tax. Advertising Legislative regulation Question Content
- 1 Legislative regulation of the issue
- 2 Refunds when purchasing an apartment for a military man
- 2.1 Eligibility for a Department of Defense Home Purchase Deduction
- 2.2 When selling an apartment that has been owned for less than three years, is it possible to use the right to a tax refund in the amount of actual expenses incurred, taking into account the amount of the subsidy?
- 3 Regulations governing the issue
The tax deduction when buying an apartment, or in other words, a partial refund, is regulated by legislative level a number of legal acts:
- According to Art.
Subsidies for the purchase or construction of housing for citizens of the Russian Federation are provided under a number of subprograms of the Federal Target Program "Housing", as well as in accordance with the programs of the constituent entities of the Russian Federation and bodies local government. Until 2008 and the entry into force of the Federal Law of July 24, 2007 N 216-FZ, Article 217 of the Tax Code of the Russian Federation “Income not subject to taxation (exempt from taxation)” did not contain indications that the amounts of housing subsidies received by citizens of the Russian Federation are not taxed income tax(personal income tax).
This was the reason that some citizens could not pay the amount of personal income tax to the budget at a rate of 13% of the amount of this subsidy. For most recipients of subsidies, this was an unpleasant surprise.
If you have already used the opportunity to return 13 percent spent on the purchase of housing, then you will be refused again. You can refuse in such cases:
- The NSF will send a refusal to employees who are in military service;
- housing was purchased by the employer;
- the purchase was made from a relative;
- the house was donated;
- real estate was issued to an unemployed family member;
- The house was purchased for commercial purposes.
The deduction itself can be received at the place of employment.
In this case, this amount is added monthly to the salary. Or payments are made directly to the tax authority. Such receipt of money is made one-time. The right to a deduction for the purchase of housing for a subsidy of the Ministry of Defense This preference is given to the military for the purchase or construction of housing.
Tax refund when buying a home on a subsidy
In this case, compensation is carried out only if personal savings are used for the purchase or construction of housing. If a subsidy was issued, then this amount is not taken into account, since these funds do not belong to the military, but to the state.
When personal savings have been involved, they may be subject to a tax deduction. It should be noted that the amount of compensation is 13% and cannot be applied to expenses exceeding 2 million rubles.
Accordingly, 13% of this amount is 260,000 rubles. The deduction can be claimed by a wife and husband who are officially married and who have completed the purchase of real estate.
When returning, only personal money is taken into account. The right to return the tax when buying a home can every citizen of Russia only 1 time.
Question number 4. The apartment is owned by two people. Who is eligible to receive a tax deduction? All owners who bought a share for personal funds can draw up a deduction.
Its value depends on the amount of money invested. Question number 5. New building apartment purchased in 2016. What year do I need to file a tax return? Form 3-NDFL is always provided based on the results of the past year.
In this situation, it should be submitted at the beginning of 2017. The deduction, regardless of which month the purchase was made in, will be provided for the entire year. Modern residential real estate prices are in the seven figures. Compared to them, the tax deduction of 260 thousand does not seem significant.
But it is enough to partially pay for the repair. In addition, the tax authorities will pay the money to the citizen. Usually, they just take away. Rate the quality of the article.
For example, in Letter N 03-04-05/7-104 dated February 18, 2011, financiers indicated that the interpretation of the legal positions of the Constitutional Court of the Russian Federation set out in Resolution N 5-P, with a view to their application in cases of acquisition of property by more than one parent, and two in common shared ownership with their minor child can only be given by the Constitutional Court of the Russian Federation. However, in his opinion, parents in such a situation have the right to receive a property deduction in accordance with the expenses actually incurred by them (that is, for the share attributable to the child (children)). Thus, based on the position of the Ministry of Finance of the Russian Federation, in the situation of acquiring an apartment in equal ownership by two parents and one minor child, each of the parents has the right to use the property deduction in proportion to their share of ownership.
Forum of Legal Mutual Assistance for Military Personnel
- home
- Tax deduction
For the purchase of housing, its construction and repair, citizens of the country are entitled to receive subsidies, the provision of which is provided for by some federal projects, programs of subjects of the Russian Federation and local authorities self-government. In the article we will talk about the tax deduction when using a subsidy, consider what is the procedure for its registration, possible reasons for refusal.
The concept of property grants and the requirements for their receipt cash allocated by the state to citizens of the country free of charge so that they can improve their current living conditions. The provision of such assistance depends on:
- the total amount of income that the family has;
- the number of its members;
- the fact that real estate is owned or not;
- price sq.
Property tax deduction when using subsidies to repay loans
Tax deduction when using a subsidy
Saved time; Immediate receipt of money; Increase in income monthly by 13%; Documents are considered in the tax office up to 30 days Receipt of funds in installments; Preparation of more documents; Work during the year for more than one employer; The possibility of re-issuing a deduction if the entire amount is not returned for the year Deduction from tax office Providing documents in person annual amount previously paid taxes Waiting for several months; Consideration of the submitted documents 3 months Via mail (regular or electronic) Use of means of communication No need for personal presence in the tax office electronic signature in the certification center; Probability of forgetting some document In order to really count on a partial tax refund, a person must pay for housing himself.
Tax deduction and subsidy
The Tax Code of the Russian Federation does not apply the property tax deduction for expenses for the purchase of housing if payment for such expenses is made at the expense of payments provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets. The cost of repaying the loan used to purchase an apartment is the cost of acquiring this apartment.
Important
Thus, a property tax deduction cannot be granted for expenses, including for repayment of a loan, made at the expense of subsidies from the budget. Paragraph 4 of Art. 229 of the Tax Code of the Russian Federation, it is determined that taxpayers have the right not to indicate in tax return income not subject to taxation in accordance with Art.
217 of the Code.
Attention
Why return something that did not enter the treasury? Important! It is allowed to return personal income tax more than once. If the amount of tax paid for the year does not reach 260 thousand rubles.
rub., the balance does not burn out, as it was before 2014, but will be transferred in the following periods.
Registration of a tax deduction: procedure The sequence of actions includes the passage of several stages: Stages Comment I. Clarification of the right to receive a deduction It will not hurt to familiarize yourself with the possible reasons for the refusal so as not to create unnecessary problems for yourself II.
Studying the features of the benefit if the apartment is a new building When making an agreement equity participation it is necessary to wait until the housing is built, handed over to the tenants, and the right of ownership is formalized. The starting point is the execution of the act for the acceptance and transfer of the apartment III.
The following nuances should be taken into account:
- It is allowed to submit a package of documents from the year in which the right to the purchased housing was issued.
- When three years have passed after receiving the owner's documents, the deduction certificate should indicate the earnings of this period, and for pensioners - the income of the last four years.
Form 3-NDFL in 2017 is issued for the income of 2014-2016, for pensioners (both unemployed and employed) - 2013-2016. Forms 3-NDFL change annually. Registration of a tax deduction for the current year will be possible only in 2018.
For earnings for 2017, documents for benefits are submitted until 2020 inclusive. Top 5 popular deduction questions Question #1. The family completed renovations to the new home in 2016, and two years earlier, they registered ownership in 2014.
Property deduction when receiving a subsidy
The amount of money that can be returned by building housing or buying it is 260 thousand rubles. (2 million 13%). If the property was purchased by a married couple, then both spouses can claim the deduction.
Its amount, as a rule, is distributed in proportion to the amount of income of each of them. When calculating benefits, only own funds spent by a citizen are taken into account.
The amount of subsidies is deductible. Example 1. In 2016, Lavrov S. Yu. bought an apartment in a new house for 3 million rubles. His earnings for the same year amounted to 600 thousand, personal income tax was paid - 78 thousand, a subsidy in the amount of 180 thousand rubles was allocated.
- The amount of personal income tax to be returned is 260-180 = 80 thousand rubles.
- In 2016, he will be able to receive 78 thousand rubles on his account, the balance (2 thousand) - in 2018.
The amount of the deduction home loan calculated based on the amount of interest paid.
Question from Clerk.Ru reader Marina (Kamyshin) In 2008, our family purchased an apartment on a mortgage in common shared ownership (husband, child and me). In 2009, we received a Young Family subsidy and repaid part of the loan. Now we want to apply for the property tax deduction. At the same time, I had questions: 1. How to indicate a subsidy in the declaration. And is it divided as well as the share in the apartment by 1/3? 2. Are we eligible for a child deduction? If so, do we deprive her of the right to use the deduction in the future? And how then to show her share in the declaration? 1. The amounts of payments for the purchase and (or) construction of residential premises provided at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local personal income tax budgets are not taxed (clause 36 of article 217 of the Tax Code of the Russian Federation). According to par. 26 paragraphs. 2 p. 1 art.
This means that he has a bank account from which all payments are made. If this is not possible, an order or power of attorney to transfer funds should be issued.
In this case, the representative of the taxpayer will be the legal holder of the money. The order or power of attorney must be submitted to the tax office.
It is possible to receive personal income tax refund immediately for three (but not more) years. Important! The most optimal period of time for applying to the tax office is February-March.
This period is characterized by a relatively low workload of specialists. The procedure for issuing a property deduction The list of documents required in order to issue a tax deduction is solid.
Young family"). 2. When registering an apartment in common shared ownership, each of the co-owners can use the property tax deduction based on his share in the specified property (clause 2, clause 1, article 220 of the Tax Code of the Russian Federation). According to clause 2 of the operative part of the Decree of the Constitutional Court of the Russian Federation of March 13, 2008 N 5-P, if a parent acquires an apartment at his own expense in common shared ownership with his minor children, he has the right to receive a property tax deduction in accordance with expenses actually incurred by him within overall size tax deduction, established by paragraphs.
When acquiring or constructing residential premises by military personnel using security within the framework of the federal law of May 27, 1998 N 76-FZ "On the status of military personnel" by obtaining residential premises in ownership free of charge or by receiving a subsidy, a property tax deduction is provided only for the amount of expenses paid at the expense of own funds, in excess of the provided collateral. That is, the amount of actual expenses incurred.
This conclusion can be drawn from the analysis of paragraph 5 of Art. 220 of the Tax Code of the Russian Federation, according to which, and significant tax deductions are not available in part of the taxpayer's expenses for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, covered by ... at the expense of payments provided from the budgets of the budgetary system of the Russian Federation…
Thus, when receiving a housing subsidy, a soldier has the right to take advantage of a tax deduction only for an amount exceeding the amount of the allocated subsidy.
For example
The amount of the subsidy amounted to 4,000,000 rubles, the apartment was purchased at a cost of 5,500,000 rubles. property deduction in this case, it will be presented in the amount of 1,500,000 rubles. - the amount of tax to be refunded - will be 195,000 rubles. In the tax declaration 3NDFL in the column "The amount of documented expenses for new construction or the acquisition of an object, accepted for the purposes of the property tax deduction for the reporting taxable period» you will have to indicate an amount equal to 1,500,00, and not in any case 5,500,000 rubles.
Consider another interesting example
A serviceman is provided with a free living space - an apartment - the area of which exceeds the norm for the provision of living space (the standard is 18 m2 per person, exceptions are stipulated in Article 15.1. of the Law "On the Status of Military Personnel"). The servicemen were paid at their own expense in the part of the total area that exceeded the established norm.
In this situation, the residential premises were transferred to the serviceman free of charge and they incurred expenses in terms of exceeding the area norm and the property tax deduction can only be applied to this amount of expenses, paid by the taxpayer at his own expense.
It should be noted here that upon receipt of free housing in the property no sales contract. Whereas, according to the provisions of paragraph 3 of Article 220 of the Code, in order to confirm the right to a property tax deduction when acquiring an apartment, room or share (shares) in them, the taxpayer submits to tax authority an agreement on the acquisition of an apartment, room or share (shares) in them and documents confirming the taxpayer's ownership of the apartment, room or share (shares) in them.
The Ministry of Finance of the Russian Federation recommends in this case to provide Agreement on payment for the area exceeding the norm provision of housing, and payment documents confirming the payment made at the expense of own funds serviceman (Letter dated 07/17/2015 N 03-04-07 / 41216).
When selling an apartment owned for less than three years, is it possible to use the right of deduction in the amount of actual expenses incurred, taking into account the amount of the subsidy?
The tax authorities in their explanations give a positive answer. So, in the case of the sale of acquired housing using the amounts of subsidies before the calculation of the three-year period from the date of purchase, the amount of the subsidy can be included in the amount of actually incurred and documented expenses associated with obtaining these incomes.
This position is set out in the Letter of the Ministry of Finance of Russia dated July 10, 2014 No. 03-04-07 / 33669
Normative legal acts on the procedure for granting residential premises to the property free of charge and providing subsidies to military personnel:
- Federal Law No. 27.05.1998 N 76-FZ "On the status of military personnel";
- Decree of the Government of the Russian Federation of June 29, 2011 No. No. 512 “On the procedure for recognizing servicemen who are citizens of the Russian Federation in need of residential premises, provided for the entire period of military service with official residential premises and providing them with residential premises for free”;
- Order of the Minister of Defense of the Russian Federation No. No. 1850 "On the implementation of the Decree of the Government of the Russian Federation of 06.29.2011. No. 512";
- Decree of the Government of the Russian Federation of 03.02.2014 No. No. 76 “On Approval of the Rules for Calculating a Subsidy for the Acquisition or Construction of a Residential Premises (Residential Premises) Provided to Military Personnel - Citizens of the Russian Federation and Other Persons in accordance with the Federal Law “On the Status of Military Personnel”;
- Order of the Ministry of Defense of the Russian Federation dated July 21, 2014 No. 510 “On Approval of the Procedure for Granting a Subsidy for the Acquisition or Construction of Housing to Military Citizens of the Russian Federation Under Contract in the Armed Forces of the Russian Federation and to Citizens of the Russian Federation Discharged from Military Service”.