What tax is paid when buying an apartment. Taxation when buying and selling an apartment

Tax legislation provides for the provision of property tax deductions not only for the purchase of an apartment. The same privilege also exists in the case of acquiring a land plot for the construction of a residential building on it or with an existing building.

A person can receive a property deduction when buying a land plot if all the necessary conditions are met:

• he must be;
• income received by him is subject to 13 percent tax;
• the taxpayer did not use the property deduction for the purchase of housing before January 1, 2014;
• if in 2014 or later he applied for a deduction, then he did not fully use the limit due to him.

Tax deduction when buying a land plot

Land plots are acquired in ownership in two cases:

1. For housing construction.
2. To own the land on which the purchased residential building has already been built.

You can get a tax deduction when buying a plot only on the condition that residential premises will be built on this land. This means that the status of this land plot will sound like this: "For individual housing construction." No other land (for gardening, for agricultural production, for the construction of trade facilities, etc.) gives the right to a property deduction when buying a plot.

In addition, the very fact of acquiring a land plot for building a house does not yet entitle its owner to a property deduction. He will receive this right only after he builds housing and officially becomes its owner. This legal requirement is established in order to exclude cases of fraud by citizens.

Example 1. V.P. Suslov purchased a land plot for housing construction. And then his family circumstances changed, and he decided to convert the already started house into a shop and rent it out. In addition to other troubles (for misuse of a plot, for example), Vladimir Petrovich will also receive a refusal to receive a tax deduction when buying a land plot.

From January 1, 2014, the amount of property deduction for the purchase of housing and land for housing is limited to 2 million rubles, that is, a citizen can receive a tax refund on income of a maximum of 260,000 rubles (2,000,000 * 0.13 \u003d 260,000). Moreover, tax legislation does not limit the number of objects for which a refund is made.

Example 2. Zemlyanikin I.S. bought a small apartment in 2014 for 800,000 rubles. Turning to the tax service in 2015, he received 104,000 rubles (800,000 * 0.13 \u003d 104,000) in his bank account. The next year, Ivan Semenovich bought a land plot for one million rubles and built a new house, which cost him a total of 3 million rubles. The entire cost of acquiring a land plot and building a house was 4,000,000 rubles (1,000,000 + 3,000,000).

Zemlyanikin decided to receive a deduction for the purchase of a land plot. Having issued a certificate of ownership of a house and a land plot, Ivan Semenovich collected the documents and applied for a tax refund. The amount he can claim is equal to 156,000 rubles (1,200,000 * 0.13), since he has already used 800,000 of the 2 million he is entitled to when buying an apartment.

In tax legislation there is a clear limitation on the funds at the expense of which a land plot for housing is acquired. These funds can only have two sources:

• the buyer's own savings;
• bank loan.

The property tax deduction is not provided if the funds of state programs (, housing certificates for the military or graduates of orphanages, etc.) or the employer were used to purchase land. But if the taxpayer proves that he paid for part of the purchase with his own money or a bank loan, then he can receive a tax deduction when buying a plot. A citizen who has bought a plot from close relatives (parents, children, brothers-sisters) will not receive a deduction.

The total cost of acquiring a land plot and a residential building under construction on it can include:

• the cost of preparing a project and calculating an estimate for building a house;
• the cost of finishing and building materials;
• the cost of acquiring an object at the initial stage of construction located on this site;
• the cost of construction and finishing works;
• the costs of connecting all communications (electricity, gas, water, sewerage).

Tax deduction when buying a house with a plot

The second option for obtaining a tax break is a deduction for the purchase of a house with a plot.

When purchasing a house, you must carefully check whether the seller has ownership of the land. There are cases when the owner of the house or land documents are not completed, or the plot is leased from the municipality.

When making a purchase, property documents are issued for a residential building and a land plot separately. The legislator has not established whether the sale and purchase transaction should be formalized in separate contracts. In practice, the contract indicates that together with the residential building, the land on which it is located is purchased. Since it will not be possible to receive a tax deduction for the purchase of a land plot without taking into account the cost of the residential premises located on it, the contract indicates the total amount of the transaction, with the allocation of the amount for the plot.

A deduction for buying a house with a land plot also cannot be received if the transaction was made with the involvement of funds from state programs or an employer. But there may be nuances here.

Example 3. Maryina V.A. acquired a land plot with a small house in 2017 for 1 million rubles. She paid for part of the purchase with the help of maternity capital (450,000 rubles), and took out a bank loan for the missing amount (550,000 rubles). Having collected all the documents, Vera Anatolyevna will receive the right to a property deduction in the amount of 71,500 rubles (550,000 * 0.13 \u003d 71,500).

Documents for tax deduction when buying a plot

The Tax Code gives citizens the right two ways to receive a tax refund:

1. to a bank account in full at once;
2. at the place of work.

In the first case, in order to receive a tax deduction when buying a land plot, documents will have to be submitted after the end of the tax period in which the transaction was made. The tax period for this action is a calendar year - from January 1 to December 31 inclusive. So, Vera Anatolyevna Maryina from example 3 will be able to submit an application to the tax office only after January 1, 2018, since she acquired the land plot in the current year.

The second way to get a property tax deduction when buying a land plot is to take a notice from the tax office and receive a full salary from the employer for some time, without withholding income tax. An application for the issuance of a notice can be submitted throughout the entire calendar year, without waiting for its end.

The fact is that obtaining a deduction when buying a land plot is possible only when the applicant has the required amount of tax already paid to the state budget. The state will not pay more than this transferred amount. A deduction is a tax refund, not just a benefit.

Example 4. Vera Anatolyevna Maryina, already known to us, went to work after the leave to care for her second child at the end of December 2016, when the baby was three years old. For three years, she received benefits that are not subject to income tax. Naturally, over the years, she has no listed tax amounts.

To receive her deduction in the amount of 71,500 rubles, citizen Maryina took a tax notice for 2017 from the tax authority at her place of residence and brought it to the accounting department of her organization. Her salary is 75,500 rubles. Monthly tax must be withheld from her:

(75,500 - 1,400 - 1,400) * 0.13 \u003d 9451 rubles. (1400 is a tax-free amount, standard deductions for first and second child).

Maryina V.A. will receive wages in full until the total amount of unpaid tax is 71,500 rubles. Taking into account Maryina's high earnings, she will receive the entire amount of the deduction in 6-7 months.

To receive a property deduction for the purchased land plot, you must collect the following documents:

1. Draw up a personal request for a social tax deduction with a bank account.
2. A salary certificate in the form (there are indicated the amounts of income and withholding tax from it).
3. A copy of your passport.
4. A copy of the land purchase agreement.
5. Financial documents confirming payment for the purchased land and real estate on it. If the house is built independently, then all documentation for the payment of materials and construction is provided.
6. A copy of the certificate of ownership of both the land plot and the built (or purchased) house located on this plot.
7. Tax return in form.

In each specific case, employees of the tax inspection may ask for additional supporting documents.

To receive a tax notification, the documents are submitted the same, except for a tax declaration in the form of 3-NDFL. If a taxpayer receives income taxed at the rate of 13 percent in several places, then he has the right to receive a tax notice to each of his employers.

The acquisition of real estate is undoubtedly a joyful event, however, being in a state of euphoria from the purchase, it is worth finding out whether you need to pay tax when buying an apartment, or whether a new home does not entail new responsibilities for its owner.

In this article we will not only find the answer to this question, but also

• we will study the existing benefits that the buyer of an apartment can use;
• find out when the tax on the apartment comes after the purchase;
• find out what awaits the buyer of real estate when using a mortgage and mat. capital;
• we will understand whether income tax is levied on the exchange of apartments.

I would like to immediately, without going into the intricacies of the current legislation, to reassure those who have already bought new housing and those who are just about to make such a deal.

There is no need to pay tax when buying an apartment or when buying a house with a land plot - all responsibilities for settlements with the tax service fall on the person who sold the property.

Him, in accordance with paragraph 17.1 of Art. 217 of the Tax Code of the Russian Federation, you will have to pay a tax of 13 percent on the purchased apartment (except for cases when the housing is owned for more than three or five years - this is indicated by the provisions of Article 217.1 of the Tax Code of the Russian Federation; in the same article, a complete list of grounds is given on which the minimum period is three years).

Who Should Pay Property Tax

Exemption from the obligation to pay tax when buying a house or apartment does not mean at all that the owner of the home does not owe anything to the state. That is why you need to know what tax is paid if you buy an apartment.

From the first year of owning a residential property, the purchaser must pay real estate tax. The answer to the question of when to pay tax on an apartment after purchase is contained in paragraph 1 of Art. 409 of the Tax Code of the Russian Federation, according to which the debt must be paid before December 1 of the year following the year in which the apartment was purchased.

For example, when buying a home in November 2016, you will have to pay tax for less than two months, during which it was owned by the new owner, until 01.12.2017.

However, this tax may not be paid by all homeowners. Art. 407 of the Tax Code of the Russian Federation establishes a list of categories of citizens who are exempt from the obligation to make payments to the budget. These include:

• disabled people of groups I and II, as well as persons who received a disability in childhood;
• participants of the Second World War;
• former military personnel whose total duration of military service exceeds 20 years;
• pensioners;
• other categories of citizens.

You can apply for a benefit only for one apartment. If a person owns several residential premises, it is possible to get rid of the obligation to pay tax only on one of them. If the acquired housing is the first and only one, then pensioners or other beneficiaries will not have to pay tax on the purchased apartment.

Tax deductions: what is it

Now let's talk about what tax deductions are, who is entitled to receive them and how much money can be returned?


As we have already found out, the new owner is not obliged to pay tax when buying real estate. Moreover, in Art. 220 of the Tax Code of the Russian Federation, the legislator establishes his right to receive the so-called.

A tax deduction is the amount by which the size of the taxpayer's income taxed with personal income tax is reduced. The maximum amount of such a benefit for buying a home is 2,000,000 rubles. Also, an additional return is possible from the amount of 3,000,000 in the event that the real estate object or the land located under it was purchased with the funds received under the target loan.

However, when buying an apartment, those who pay the tax should not expect the tax authorities to return exactly the specified amount. You can get cash only 13% of it, i.e. 2,000,000 * 0.13 \u003d 260,000 rubles.

The procedure for obtaining property deduction

Refunds are not made as a lump sum, but gradually. Consider the procedure for obtaining a deduction when buying an apartment worth 3,120,000 rubles in 2014 by a taxpayer with a monthly income of 20,000 rubles.

Determine reporting deadlines

If the taxpayer has not done this earlier, then after the onset of 2017, the buyer can apply to the tax office with an application for a tax deduction. Tax can be returned only for three years preceding the year of applying to the Federal Tax Service, i.e. for 2014, 2015 and 2016.

It is important to take into account that a declaration can be submitted for 3 years only if the apartment was purchased 3 years ago. If, in our example, a citizen bought a home in 2016, then he could submit only one 3-NDFL in 2017.

The only exception to the rule is pensioners. For them, there are income tax refunds when buying real estate.

But if our citizen “remembered” about the tax benefit due to him in 2018, then in this case he could issue 3NDFL declarations for 2015, 2016 and 2017.

We calculate the amount of income

In order to issue a deduction, you need to calculate its amount and the amount of tax to be paid. To do this, we determine the amount of earnings for each year of work:

• in 2014: 20,000 * 12 \u003d 240,000 rubles;

This calculation example is simplified: it is obvious that in practice the amount of income cannot be the same in every month for three years, and not all funds received are subject to personal income tax.

To calculate the exact amount of income received, you need to take a 2-NDFL certificate from the accounting department - it contains both the amount of funds transferred to the taxpayer, and the amount of deductions already applied, and the amount of tax withheld. On the basis of this certificate, a 3-NDFL declaration is drawn up, as it is prepared, the amount of funds to be returned is determined.

Well, we will return to our simplified calculation.

We consider the paid personal income tax

Let's determine the amount of paid tax:

• in 2014 - 240,000 x 0.13 \u003d 31,200 rubles;
• in 2015 and 2016 - the same amount.

In just three years, our taxpayer paid 31,200 * 3 \u003d 93,600 rubles in tax. It is these funds that he will be able to return by completing all the necessary documents.

Determine the balance to be returned

Let's define the remainder that can be returned in the future. To do this, from 260,000 rubles (the maximum possible refund), we will subtract 93,600 rubles (the money that the tax authorities have already returned). We get 166,400 rubles.

This money can be returned after the home buyer returns to taxable income. For example, in a year.

There are two ways to issue a refund:

• through the tax office, waiting for the end of the next year;
• through, providing him with documents confirming the right to receive benefits - in this case, salary tax will simply not be withheld.

Exemption from income tax when buying an apartment will remain in effect until the total refund amount is 260,000 rubles.

If maternity capital is used

The adoption of the law on the payment of funds to all families in which the second child was born (or was adopted) allowed millions of Russian citizens to improve their living conditions without undue burden on the family budget.

However, many newly minted parents who have decided to purchase their own apartment are interested in the question of whether it is necessary to pay tax on maternity capital when buying a home. And in this case, the answer is unequivocal - no, there is no need to make tax payments to the budget.

Also, it will not be possible to use the tax deduction from the maternity capital: you can apply for a benefit only for the taxpayer's personal funds, which were spent on the purchase of housing.

Let's consider the procedure for calculating the amount of such a deduction using a simple example.

Example... Let's say an apartment costs 2,125,000 rubles, of which 453,026 rubles were paid for by maternity capital. The maximum amount of property tax deduction is 2,000,000 rubles. However, it will not be possible to use it in full - the taxpayer will be able to issue a refund of personal income tax only from the amount, which is calculated as follows: 2,125,000 - 453,026 \u003d 1,671,974 rubles.

Assignment of Claim: Who Pays Tax

Assignment of a claim arises if the apartment being sold is pledged by the bank and the buyer acquires not the ownership of it, but the obligation to pay the debt to the credit institution. Only after all funds have been paid, the right to housing is transferred to the buyer.

In the event that the sale of an apartment on the transfer of rights is carried out, only the seller of the property must pay taxes. Moreover, the basis for calculating their size will be the difference between the cost of the apartment at the time of the conclusion of the loan agreement and at the time of its sale.

But in this case, no tax is charged from the buyer when buying an apartment.

Buying an apartment with a mortgage

Tax on the purchase of an apartment on a mortgage, as in other cases, is not paid. Moreover, despite the presence of a mortgage loan, the buyer can use all the income tax benefits when buying an apartment, and even increase the maximum refund amount by 390,000 rubles, returning part of the funds from.

Taxation of housing exchange transactions

Another situation that often arises in practice and requires clarification is the taxation of real estate exchange transactions. In this case, an exchange agreement is concluded, respectively, the parties to the transaction do not receive any income.

Do I need to pay tax when exchanging an apartment, or the execution of such an agreement automatically releases apartment owners from the obligation to pay tax? Let's find the answer to this question too.

Art. 567 of the Civil Code of the Russian Federation equates an exchange agreement with a purchase and sale agreement. However, real estate exchange tax is payable only if the value of one property transferred under this agreement exceeds the value of the other. Moreover, the tax will not be levied on the entire cost of housing, but only on the amount of the additional payment.

Now you know whether the buyer pays tax when buying an apartment, what benefits he can get from the state in this case, and what is the amount of tax that the seller pays.

Last updated May 2019

The most important thing to understand about the tax deduction when buying a land plot is that the law does not provide for a separate deduction for the purchase of a land plot. The cost of buying a land plot can be included in the tax deduction only if a residential building was built on the plot (or was originally purchased together with the plot). As long as there is no residential building on the land plot, a deduction for the cost of acquiring it cannot be obtained.

When and how much can I get a deduction?

As we have already said, the key condition for obtaining a deduction for a land plot is the presence of a residential building on this plot. You can apply to the tax authorities for the specified deduction only by registering the ownership of a residential building acquired or newly built on this site.

Thus, you can receive a deduction for a land plot in two cases:

• You bought a land plot with a residential building located on it;
• You bought a land plot, built a residential building on it and registered it.

It is also important to note that the version of the Tax Code, which was in effect until January 1, 2010, did not contain information on the tax deduction for the cost of acquiring a land plot. In this regard, the opportunity to include in the deduction the costs of acquiring a land plot have only those citizens who registered the ownership of the residential building on it after January 1, 2010. In this case, it is the date of registration of ownership of the residential building that is important (since it is considered the moment the right to deduction arises), and the date of the contract for the sale of the plot and other documents does not matter. (Letter of the Federal Tax Service dated April 13, 2012 No.ED-4-3 / [email protected], Letters of the Ministry of Finance of Russia dated 01.12.2011 No. 03-04-05 / 7-981, dated 21.05.2010 No. 03-04-05 / 9-278).

Example: In 2018 Ivanov I.I. bought a land plot with a residential building located on it. Ivanov is entitled to a property tax deduction in the amount of the cost of acquiring a house and a plot. Apply for a deduction to the tax authority Ivanov I.I. may at the end of the 2018 calendar year (in 2019).

Example: In 2010, S.S. Petrov bought a land plot, built a dwelling house on it and registered it in ownership in 2018. Petrov can receive a deduction in the amount of the cost of building a house and acquiring a land plot. Petrov can submit documents for deduction to the tax authority in 2019.

Example: V.V. Sidorov bought a land plot for the construction of an individual residential building, but did not build anything on it. Sidorov will not be able to receive a deduction for the specified land plot until he builds a residential building on it.

Deduction amount

Since the deduction for the purchase of land is not a separate type of deduction, its amount is governed by the standard deduction for the purchase of housing (for more details: "The amount of tax deduction"): the total amount of the deduction (expenses for the purchase of land, purchase / construction of a house) cannot exceed 2 million rubles (260 thousand rubles to be returned).

Example: A.A. Korolev bought a land plot for 3 million rubles. and built a house on it for 5 million rubles. Despite the fact that the total cost of buying land and building a house amounted to 8 million rubles, Korolev will be able to claim only 2 million rubles for deduction. (return 260 thousand rubles).

Purpose of the site to receive a deduction

Land plots differ depending on their intended use. For example, land for individual housing construction (IZhS) is intended for the construction of residential buildings on it, and the targeted use of a plot intended for gardening does not provide for such an opportunity. However, for the purpose of obtaining a tax deduction, the key condition is not the designation of the land plot, but the presence of an individual residential building on this plot (Letter of the Federal Tax Service of Russia No.ЕД-4-3 / [email protected] of December 10, 2012).

Thus, the possibility of obtaining a deduction when purchasing a land plot directly depends only on the possibility of obtaining a deduction for a residential building located (built) on this plot.

Example: Krasilnikov V.V. bought a land plot and built a country house on it (it is not a residential building). Krasilnikov will not be able to receive a property deduction, since the deduction is provided only for a residential building. However, if the country house is recognized as a residential building, in addition to the deduction for the house, it also has the right to include in the deduction the costs of acquiring a land plot.

Deduction documents

To register a property tax deduction when buying land, you will need:

• identity document;
• 3-NDFL declaration and tax refund application;
• documents confirming ownership of land and a residential building (certificate of registration of ownership or an extract from the USRR);
• documents confirming your expenses for the purchase of land / house (purchase and sale agreements, payment documents);
• documents confirming the paid income tax (certificate 2-NDFL).

All Russians are required to pay two types of taxes when purchasing a home:

1. property tax deduction,
2. property tax paid every year.

However, the new owner of the residential area is exempt from paying tax if the price of the apartment does not exceed two million rubles.

The property tax deduction is considered to be a refundable income tax. This tax deduction can be refunded, or the taxable object can be changed. This happens when, for example, the home seller has been the owner of the apartment for more than 5 years. In this case, he will be completely exempt from this tax payment and can indicate in the contract the full cost of the housing.

If the period of ownership of the property does not last up to five years, then the seller will be exempted from paying tax only if the price of an apartment does not exceed 1 million rubles. In other cases, the tax is 13 percent of the cost of housing.

As for the purchase of an apartment, but such a tax may also apply to the amounts that are paid for new construction, the purchase of residential space, as well as the payment of mortgage loans. If the dwelling is owned by several owners, then the tax will be distributed to each of them proportionally. For secondary market housing, the tax is always calculated on January 1 of the current year. For housing in new buildings, as well as self-built housing, tax is charged from January 1 of the following year. The accrual takes place according to the inventory certificate from the BTI.

The following conditions exist for calculating tax:

• The cost of housing is from 500 tr. - 0.3-2 percent,
• The cost of housing is from 300 to 500 tr. - 0.1-0.3 percent,
• The cost of housing is up to 300 tr. - 0.1 percent.

When calculating the tax payment, it is also important to understand from what moment you begin to be the owner of a home:

• you have already entered into a contract of sale, rent, exchange or donation;
• property is considered as such when you have registered it with the registration chamber;
• you bought a house in a new building and received a document confirming the ownership of the property;
• after purchase in a cooperative house, when the cash share has been fully paid;
• you inherited the apartment, it became your property after the testator died.

An apartment worth 1 million rubles is not subject to taxation provided that the apartment being sold was purchased by the same seller. Tax will be levied only on the amount by which the cost of the apartment has increased.

As for the tax on property of citizens, it should be understood that apartments, garages, summer cottages and other buildings are objects of taxation, on which, without fail, tax is charged. The difference between the property tax of citizens and the property tax deduction is that the first is paid every year. A tax deduction can come into legal force only when a property transaction is completed.

Property tax on the newly purchased apartment

We often receive questions from users about whether it is necessary to pay tax on a new apartment for the first three years? Here is one of them.

QUESTION: Hello! We bought an apartment, no year, will we have to pay property tax or not?
ANSWER: Yes, you have to pay. If you bought an apartment and became its owner, then you need to pay real estate tax, regardless of the period of limitation of the purchase (on January 1, 2015, the 32nd chapter of the Tax Code of the Russian Federation entered into force). You can find out exactly how much you have to pay using the calculator at the office. website of the Federal Tax Service of the Russian Federation.

The good news is that the previous owners must pay for the previous tax period, or share the payment of 50% / 50% with them, which is fair. In some cases, you can agree to pay the full cost of the tax, for example, when the purchase price is low or the apartment has clear advantages that overlap the cost of the tax.

Taxes and buying a second apartment

Today a second apartment is far from uncommon for Russians. Someone is trying to save their funds from inflation in this way, for someone it is a forced measure of necessity, someone has inherited a second apartment. In any case, paying taxes on the second apartment is just as obligatory as on the first.

Since 2015, a single real estate tax has been introduced. But this will happen in stages. Therefore, taxes should be paid when buying a second apartment according to the following scheme. The basis for calculations is the total cadastral value of objects that are owned by an individual.

However, it should be borne in mind that this tax is local and may vary from region to region. The property tax deduction must be paid according to the same scheme as when purchasing the first apartment. But the annual property income goes into a single property tax.

Ask an expert

What is a social deduction when buying an apartment and why is it needed?

Today there is an opportunity to return the funds that the owner of the apartment paid to the state for the purchase of housing in the property in the form of income tax - 13 percent. This can be done if the cost of housing does not exceed 2 million rubles. The maximum refund amount is 260 thousand rubles. It was installed back in 2008 and has been preserved to this day. For apartments purchased with a mortgage, the deduction will be 786.7 thousand rubles. rubles. Many people call the social deduction generous compensation from the state.

However, it should be borne in mind that receiving a social deduction is available only in the following cases:

• this is your first home,
• you did not buy an apartment from a close relative.

There are no restrictions on the tax deduction for apartments purchased with a mortgage.

The social deduction can be obtained after the year for which this deduction will be carried out. This is done in the tax office. You can get a deduction from your employer throughout the year without paying additional tax. To receive a social tax deduction, you will need to provide the following documents (sample list):

• copy of the passport,
• current account number,
• contracts of purchase and sale, or shared construction,
• 2-NDFL certificate,
• certificate of registration of rights,
• deed of transfer of ownership,
• if the apartment was purchased on credit: a loan agreement and a certificate from the bank about the interest paid,
• a written application for a deduction,
• 3-NDFL,
• an inventory of all documents provided.

There is also list of expensesthat are included in the tax deduction:

• costs of creating project documentation,
• purchase of building materials,
• workers' wages,
• connection to all necessary communications.

If the apartment is purchased on the secondary market or construction and repairs are carried out at the expense of the employer, then all these expenses are not taken into account.

Who can qualify for a social tax deduction:

1. Citizens of the Russian Federation who are on the territory of the state for at least 183 days in a row and receive an official income not lower than the subsistence level. These citizens are not officially unemployed.
2. Pensioners who have an official income above the subsistence level and pay tax on it.
3. Children under the age of 18. The deduction for them is received by the official representative.

What benefits are provided to retirees

What should retirees do if they find themselves in the category of people who are not entitled to a deduction? Can they expect a refund?

After all, getting a deduction when buying an apartment by a pensioner perhaps, but taking into account some peculiarities. Refunds will occur if the person retired later than three years ago. The apartment must also be purchased no later than this date. The deduction amount will be equivalent to the amount that was current at that time. It will not be the pension that will be taken into account, but the salary. Total cost of apartments should not exceed 2 million rubles.

All these nuances must be foreseen in advance so as not to be in an uncomfortable situation when buying real estate. After all, buying an apartment is a serious matter and does not tolerate inattention and haste. If you know in advance what taxes you will need to pay, you will avoid many difficulties. The same can be said about receiving tax deductions, which will be a good material support.

The purchase of a residential building and a land plot under it is very relevant for many Russians who purchase real estate for personal funds or on credit. To fully exercise your rights, you need to determine when to start doing this, how the state makes a return, and how much you can count on.

Issues related to the return of property tax are clearly indicated by the current acts of legislation of the Russian Federation and, in particular, by the norms of the Tax Code. By referring to it, citizens can get back a tax deduction commensurate with the income tax rate, which is equal to thirteen percent. This procedure became possible due to the absence of taxation of personal residential real estate. Also supported by the state and tax deduction when purchasing real estate in a mortgage, taking into account the return of interest to a banking institution.

In addition, the owner of the land with the house must have official income declared, that is, the tax service must submit a 3-NDFL declaration in time.

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Distribution of rights

Before considering issues related to compensation, time frames, terms and conditions for the return of part of the funds from the purchase of a land plot and a residential building, it is necessary to take into account which categories of the population cannot qualify for tax property deductions. At the legislative level, these include:

Despite the fact that the law does not provide for a tax deduction for persons of retirement age, you can still use it. On the one hand, upon retirement, a person ceases to be an actual taxpayer and receives benefits from the state, but on the other hand, there is a time period for which compensation can be claimed. You can exercise your right to compensation when buying a land plot with a house if it was purchased no more than three years before retirement.

Conditions and requirements

The tax deduction is provided for individuals and individual entrepreneurs, no matter whether the land plot with the house was purchased on credit or entirely at its own expense. In addition, citizens have the right, at their discretion, to choose one of the options for receiving compensation:

• Transfer of funds to a new opened current account in full at once;
• Abolishing withholding taxes on wages until the required amount is reimbursed.

Once again, it is worth noting that if a person did not pay income tax and did not file a 3-NDFL declaration, he cannot claim compensation.

After buying a house and a land plot under it, the owner must take care of the registration of benefits himself. To do this, he will need to prepare a whole list of necessary documents.

Refund documents:

• Declaration in the form of 3-NDFL;
• Passport, birth certificate, if the co-owner is a child under 14 years old (original and copies);
• Original and notarized copy of the real estate purchase agreement;
• Certificate of income 2-NDFL;
• Title papers.

The documents should be submitted to the local office of the Federal Tax Service. There, after that, you can also receive an answer about the decision made regarding whether a tax deduction and refund will be provided when buying a house and land.

Key points

The current legislative acts allow citizens to submit all papers together with an application to the tax office in person, by mail using a registered letter with an inventory and notification of receipt, as well as electronically through the official website of the Federal Tax Service. Regardless of how the request is submitted, the procedure for its consideration and decision-making will be the same for everyone. The submitted package is considered within three months, although, as practice shows, sometimes the case is delayed for six months due to emerging complications.

After the decision is made, the FTS sends an official response to the applicant. If a positive decision is made, the funds must be transferred to the current account of the citizen within a month. If a refusal was received, then it must describe all the grounds and reasons for such a decision.

When submitting an application to issue a refund and receive a tax deduction for the purchase of a land plot and a house, you need to consider when the transaction was concluded. If the property was purchased this year, then the request must be submitted by April 30th next year. If the deadlines are not met, it will be difficult to get a refund for deduction.

Impossibility of return

The reasons for receiving a refusal when trying to get a refund and deduction of income tax on the purchase of real estate according to the law are:

At the moment, all the processes associated with the registration of compensation for deduction, the return of funds for the purchase of a land plot with a house and the submission of documents through the official website of public services are not thoroughly debugged. This means that this service does not relieve citizens of the need to appear at the Federal Tax Service in person, to sign documents and resolve other issues.