Child housing deduction or not. Child housing deduction for mortgage at the birth of children
Last updated 20.04.2017Reading time: 4 minutes.
It is possible that Russia will introduce a “children's housing deduction”, according to which the state will take over the partial payment of the loan for housing after the appearance of a child in a young family.
Batalina: mortgage deduction program will be worked out in the near future
O. Batalina, the head of the State Duma Committee, added that the family can count on the mortgage deduction at the birth of a child at each next replenishment of the family, and thus will be able to receive it many times. Each addition to the family will allow you to get a “child deduction” and reduce spending on mortgage payments.
The issue of helping newlyweds in finding their own home was also considered. This will be possible with the creation of housing construction cooperatives, in which large companies will participate.
At the moment, the problem of buying an apartment is partially solved with the help. But this is not always a significant help, given the insufficient financial support for young families, who often do not have the opportunity to even think about a mortgage loan.
The housing problem is one of the most pressing problems for the Russian population. Almost a third of our compatriots have serious difficulties with housing, in dire need of a separate living space, or significant changes in their living conditions.
Astakhov supported the idea of forgiving a mortgage debt for the birth of children
Olga Batalina's proposal to repay the mortgage by the state at the birth of a child was supported by Pavel Astakhov:
The proposal to "forgive the mortgage debt" at the birth of a child must be supported. The family of a newborn baby needs housing more than others.
Mortgage benefits for childbirth - current regulations
According to the adopted state laws and legal acts, for young families with a mortgage, at the birth of a child, it turns out financial aid to pay for a share of a mortgage loan.
The state is interested in increasing the birth rate and, accordingly, the population. To implement these goals, a number of programs have been adopted aimed at providing social support to young people who are not provided with personal living space. Receiving maternity capital, as well as the implementation of the program "Provision of housing for young families" significantly increase the chances of young people to buy personal living space.
After the birth of a child, parents are entitled to social assistance:
- payment of maternity capital;
- payment of up to 5% of the cost of purchased housing, subject to participation in the program "Provision of housing for young families".
In addition to assistance at the national level, families with children are additionally provided with social assistance at the regional level. Parents who have two or more children are entitled to compensation from the regional budget. This money can also be spent on the purchase of an apartment or house, including a mortgage.
Until 2020, Russia has adopted the Housing program aimed at developing regional mortgage lending... Based on this program and thanks to state social assistance, young families are offered the most convenient and simple mortgage loans. And for those who have already issued a mortgage, the program provides additional assistance for its payment.
Specifically in the Mordovian Republic, young parents are entitled to help in the form of paying off the residual amount of mortgage debt at the expense of funds from the budget of the republic. According to the Government Decree of 05.11.2008 No. 504 "On the provision of social payments borrowers of mortgage loans (mortgage loans) ", the percentage of payment of the mortgage loan is:
- for the first child - 10%;
- for the second - 10%;
- for the third - 30%;
- for the fourth - 100%.
The financial assistance provided helps the residents of Mordovia to buy their own house or apartment.
V Omsk region reimbursement of the cost of purchasing housing in a mortgage for citizens who have more than one minor child and not older than 35 years old.
Applicants are issued a certificate of providing the required compensation in the amount of 200 thousand rubles.
Additional social financial assistance in paying the mortgage loan to families with children is also provided in other regions. Russian Federation.
Extension of the mortgage payment term after the birth of the child
Sberbank, one of the largest banks in Russia, also implements programs to support young parents - the Mortgage Plus Maternity Capital program and the Young Family program, which operate in addition to the basic mortgage rates.
Features of Sberbank programs:
- Extension of the mortgage loan payment term, at the birth of the first child - by three years, the second child - by five years.
- The total loan amount for young parents can be up to 90%.
- The initial payment is 10%, for childless families - 15%.
- The loan can be repaid ahead of schedule, while no additional interest and compensation will be charged.
- Providing maternity capital
After the birth of two children, parents are entitled to the payment of maternity capital. It can also be used to take out a home on a mortgage, while it is not necessary to wait three years to receive the entire amount in hand. With the help of maternity capital, you can pay as an initial fee and part of the principal.
Mortgage lending for large families in Moscow
At the birth of a third child in a family, parents with many children are entitled to a mortgage without a down payment for up to 30 years. At the same time, the state undertakes to pay up to 75% of payments every month.
If the large family participates in the "Young Family" program, then the entire amount of the mortgage debt is paid at the expense of public funds.
2017-03-22T18: 59: 09 + 00: 00
Hello! If your third child was born before the end of 2015 and you have not yet exercised the right to regional maternity capital, then you can send it to pay off part of the mortgage. The legislation does not provide for any special programs.
2017-03-22T10: 16: 34 + 00: 00
The fourth child will be born soon. We live in PERM. Can we count on help in paying off the mortgage, or at least part of it?
2017-02-01T19: 55: 55 + 00: 00
2017-02-01T13: 10: 18 + 00: 00
Hello, we would like to buy housing because we are waiting for replenishment, 3 children, we do not own our own housing, I would like to know what benefits we are entitled to for housing, we signed my husband in 2016, the first son from my first marriage, there is a mat, we live in Samara
2017-01-31T11: 52: 32 + 00: 00
why only in Moscow are there such benefits "At the birth of a third child in a family, parents with many children are entitled to a mortgage without a down payment for up to 30 years. The state undertakes to pay up to 75% of payments every month." The rest of Russia is not people or what?
2017-01-27T14: 42: 18 + 00: 00
Hello, my husband and I took out a mortgage in the Moscow region in July 2016, and in May we will have a third child, two older children 14 and 8 years old. How can we reduce mortgage payments? And what kind of help will be from the state? T.K. I will be on maternity leave.
2017-01-27T00: 10: 14 + 00: 00
Hello! Please tell me if we have any right to reduce mortgage debt (we live in Udmurtia) if: - We bought an apartment on a mortgage from Rosselkhozbank in 2013 (mortgage for 15 years), used maternity capital (for a second child) ... But the baby died at 2.5 years old. - In September 2016, in fact, our third child was born, but in fact he is the second alive today. Are there for such a category of citizens as we, in addition to the Decree of the Government of the Russian Federation No. 373 of 04/15/2015, in our state regulations facilitating mortgage obligations. We do not fit under the "young family", tk. my husband and I are over 40 years old.
2017-01-23T15: 47: 19 + 00: 00
Hello! I have three children and are expecting a fourth baby. The eldest daughter is 19, the middle one is 12, the youngest son is almost 4, registered in the city of Orel, we live in the Moscow region, my husband works here. We want to buy housing in the suburbs. Can you please tell us what kind of support from the state can we count on? Will I receive, having given birth to a child in the Moscow region, count on any payments from this region? Or will I need to contact the place of permanent registration?
2017-01-17T13: 57: 49 + 00: 00
Hello! Two years ago we took out a mortgage in a savings bank. At that time we had two children. Now we are waiting for the third. Tell me, after the birth of the baby, we can count on help in paying off the mortgage. Mat. Capital we sent partially ahead of schedule
The state program "children's housing deduction" was proposed in March 2016 by the United Russia block jointly with the AHML. This scheme provides benefits and assistance in paying mortgage loans to young families who have a child.
The foundations of the program were announced by O. Batalina, who is the deputy secretary of the General Council, she was supported by many statesmen, and at the moment the scheme is in the works. It is not yet clear when exactly the child housing deduction will be introduced for young parents, in what amount and to whom it will apply.
The essence of the program to support young families at the birth of a child
The essence of the program is very simple - those families who have a mortgage will be charged part of it at the birth of a child. But there are also features that currently act as obstacles to the adoption of the project:
- The proposed project does not mention anything about those parents who already have children and housing purchased on credit.
- The mechanism of write-offs has not been worked out, there are no exact amounts and conditions. Certain difficulties are observed in the source of funding, it is planned that funds will be withdrawn from state budget, but these are trillions of rubles, which simply do not exist.
The question of helping families with a mortgage loan is quite acute. According to the research conducted, this is approximately 3.5 million valid contracts, of which 17.5 thousand were issued in foreign currency... Due to the severe economic situation many citizens are faced with the fact that they are no longer able to service obligations to banks. Maternity capital is currently not an effective tool to address this issue, although it has helped many families in need to improve. housing conditions.
When will the child housing deduction be introduced? At the moment, it is not possible to name a date, since even the mechanism for implementing the program is not yet clear. In addition, social injustice is traced in the project, since write-offs are planned only for families with newborns, and for those who already have children, such benefits are not offered. P. Astakhov proposed to introduce a step-by-step system of write-offs, in which families at the birth of 2 children will be charged 50% of the total interest rate, and at the birth of the third baby - 100%.
Child deduction - expert opinion
How realistic is a child home mortgage deduction for the birth of children? According to I. Safyanova, who is the press secretary of the All-Russian Association foreign currency borrowers, such a project is entirely populist, since the sources of its funding are not clear. Commercial banks they are unlikely to go to such charity, and there are no free funds for this in the state budget. And the bill itself seems to be devoid of logic - why will borrowers with children be deprived of benefits, and only those who will have babies after the adoption of the law will receive benefits?
Many questions arise in connection with how the children's housing deduction will work and for whom. There are plans that assistance will be provided only to young parents under 30, but what about the rest, who risk losing their homes along with the funds already invested and are unlikely to find a source of income to buy an apartment in the future. That is, when the law is passed, a large number of families still face the problem of one-on-one mortgages.
The children's housing deduction program is currently virtually incapacitated. Despite the fact that the initiative is supported by many, and the scheme itself has the most important social function, it has not been worked out. I. Prostakova (head of the mortgage lending department of MKB) believes that the program is very important, it will help support the real estate market and improve lending discipline, reducing the financial burden on borrowers. But the state cannot simply forgive the entire amount of debt at the expense of banks, it is necessary to find funds from the budget.
A. Aksakov (Chairman of the State Duma for economic issues) believes that the state is ready to provide assistance to citizens who find themselves in a difficult situation. But this requires the elaboration of a mechanism for the allocation of finance. For example, a child housing deduction law may work like a maternity capital program or require a separate budget line for mortgage reimbursement. The state cannot simply write off debts to banks, but it is possible to allocate certain funds for restructuring. All that is needed is a thorough revision of the project.
History of the project
The fact that Russia wants to introduce a child housing deduction became known at the end of March 2016. The United Russia bloc stated that it was necessary to support young families with a mortgage, for which it suggested introducing a bill on the possibility of writing off part of the loan. But even after a couple of months, work on the project has not advanced far, since it is not even clear which categories will fall under the preferences and to what extent they will be able to use them. The main drawback, according to D. Monastyrshin (chief analyst at Promsvyazbank), is the social inequality... The draft stipulates that only those who had babies after the adoption of the law will be able to receive preferences. At the same time, the program will not affect those borrowers who already have children, they simply find themselves outside the state aid and are left to themselves.
Will there be a child housing deduction in 2016? It is very difficult to answer in the affirmative at the moment due to the incompleteness of the project, the lack of a mechanism for compensation and funding. It is not even clear who will be able to benefit from the benefits after the law is passed. The proposed write-off option only for young families or parents whose babies were born after the entry into force of the project causes social inequality. Will the bill work in the future? Now it is too early to judge, since the document is being finalized, there is no exact date for its submission.
Experts: a child housing deduction scheme should suit all market participants 3 The State Duma Committee on Social Policy proposed introducing a “Child Housing Deduction” - a program according to which part of the mortgage loan for young parents in the event of a child's birth will be paid from the budget. How such a measure will affect the real estate market and whether, thanks to it, residential projects will become more focused on families with children - the experts told the UrbanLook portal about this.
Dmitry Mikhalev, head of the service for work with government agencies "St. Petersburg Renovation":
Child housing deduction would be a useful measure to support young families. Today, many are wary of long-term credit products, as they are not sure about income stability. Writing off part of the debt at the birth of a child would motivate people to purchase housing without undue burden on the family budget. In addition, such a deduction could provide support to developers, as it would increase the demand for multi-room housing. This would make it possible to make many residential complexes aimed at the mass buyer more balanced in terms of apartments by increasing the share of two- and three-room apartments... There are only two questions left. The first is the size of the child housing deduction. Most likely, it will vary depending on the number of children in the family: the more there are, the higher the deduction. And the second question is whether its introduction will mean the abolition of maternity capital. Today, matcapital can also be used to service a mortgage loan, and the government is unlikely to finance two similar instruments at once.
Evgenia Vladimirova, Rambler & Co project manager, Rambler.Realty:
The initiative to forgive young parents for part of the mortgage debt is interesting, but it is important to understand if this idea is populist. Perhaps it would be wiser to extend and expand the program for the provision of maternity capital, since up to 90% of this state payment to families is directed precisely to improving housing conditions. In addition, a completely logical question arises: why it was decided to support only mortgage holders, and not all young parents. The proposal was made, but the details of a possible social program and the sources of its financing are not yet clear. Of course, support for families at the birth of children and assistance in improving housing conditions are important areas in the social policy of the state. Developers also benefit from the launch of such programs, many projects will further develop social infrastructure, this will become an additional competitive advantage for residential complexes. Russians need such programs and the construction industry needs them.
Vasily Sharapov, lawyer at the City-XXI century development company:
Any reasonably regulated assistance from the state to young families is welcome. But for the stable functioning of the mortgage market, rules are needed that suit all participants in this market. Forgiving part of the debt means a loss for the creditor. If mortgage loans are unprofitable, no one will simply issue them, and therefore receive them. At one time, the so-called maternity capital appeared in the legislation, due to which the mother of the child has the right to repay part of the mortgage loan. Any new duplicate mechanisms like “children's housing deduction” are hardly needed. The state can also apply the mechanism of subsidizing mortgage loans, which is already used in some banks in times of crisis.
You can simply increase the amount of maternity capital that the mother has the right to use for mortgage payments. However, such a measure, as we understand it, can significantly increase costs federal budget... I will also emphasize that families with children pay taxes in much the same way as those who have no children. May think in this direction and reduce taxes for families with two or more children. This would be useful and, in my opinion, fair. Childcare is kind of ours social tax, our duty to future generations. The money that parents save on taxes, they can invest in their children, for example, in their education and development.
Christina Shulgina, Head of the Mortgage Department, NDV-Real Estate:
The introduction of such a mechanism seems realistic, especially since the state provides social support: the program of maternity capital, military mortgage is working. However, not everything is simple: you need to develop a mechanism "from scratch", think over an algorithm and interaction processes, as it was, for example, with the same parent capital. Banks are not commercially interested in forgiving mortgage debts, so the implementation of such a measure seems to be possible with the direct participation of the state. If a debt compensation mechanism is determined, then the program of this deduction may well work successfully. The measure itself, if implemented, can have a positive impact on the real estate market, especially since family people often become buyers of apartments. However, the strength of this effect will depend on the conditions of the program and the audience of borrowers that it covers. Given the stringent constraints and requirements that program participants will have to meet, the impact on the market will be very narrow. So far, these issues are most likely at the initial stage of discussion. Changes in real estate formats are hardly to be expected. New buildings offer the desired level of comfort for families with or without children. In addition, there are already projects on the market that are conceptually focused specifically on family buyers.
Vadim Lamin, managing partner of the real estate agency SPENCER ESTATE:
The initiative is undoubtedly interesting. In my opinion, in order to spur the birth rate of Russians, all means are good, because it is no secret, due to which the growth of the population of Russia is formed. There is also an undoubted fact that now developers are enriching the format of small apartments, studios, designed for 1-2 residents. The reason is simple - it is in demand mainly due to its cheapness. It is under these factors that this format is fashionable and modern. Although, living in a spacious, within reasonable limits, of course, apartment is much more comfortable. And it is more profitable for the developer to build large apartments. However, demand determines supply. Everything stems from the financial capabilities of the population, which, undoubtedly, are now decreasing. Under these conditions, even small shifts, to which the considered one can be attributed, will have positive value, although, in my opinion, they will not bring cardinal solutions for the real estate market.
Raisa Manashirova, commercial director of SDI Group, developer of the project “Akkord. Smart-quarter ":
Such a measure, if adopted at the level of the law, can have a positive effect not only on the real estate market, but also on the improvement demographic situation... Firstly, this will affect the quality of life of young families, who will have a real chance to acquire their own housing, and as a result, the entire construction industry will benefit from last year supported by government subsidies of mortgage rates.
Maria Litinetskaya, Managing Partner of Metrium Group:
Any stimulation of effective demand has a positive effect on the market. This is not an unfounded statement, as government subsidies for mortgages are clear evidence of this. Without this tool, the market would have froze a few years ago. When a child appears in a young family, it becomes extremely difficult for one able-bodied person to independently provide loan payments. And such support from the state will be very timely in the current economic conditions. Therefore, additional subsidies for mortgages for young families will definitely support demand and, accordingly, the market. If developers decide to change the existing formats of housing, then this will not happen in the next 2-3 years, since the real estate market is developing gradually. In my opinion, the share of two-room apartments or similar proposals of the "Euro-format" may increase, since young families with at least one child will find it uncomfortable to huddle in small studios or one-room apartments.
Olga Shikhova, Head of the Mortgage and Loans Department of the Bon Ton Real Estate Agency:
The idea of introducing a mechanism for reducing the mortgage debt at the birth of children, in fact, is another mechanism to stimulate an increase in the birth rate in the country and the availability of mortgages. In part, this role was taken by maternity capital, which is indexed every year (with the exception of 2016). It can also be spent to pay off the debt to the bank, but it is given only once at the birth of a second or subsequent child in the period from 01/01/2007 to 12/31/2018. If a scheme is developed according to which repayment will take place at the birth of each child in the family during the period of mortgage payment, then this will undoubtedly be a good help for young parents.
The main thing that this program was able to work together with the rest (matcapital, tax deduction), and did not replace them. As for the developers, this measure will not force a revision of the existing formats. After all, both the construction cost and the payback rate of the project are taken into account. Small-sized apartments are sold faster today, as they cost the buyer less, but at the same time have a higher cost per square meter, compared to 3-4-room apartments. At the moment, in all projects, the range of apartments is diverse and any family will be able to choose the property that suits them.
Tatiana Guseva, director of the MIEL-Novostroyki mortgage center:
At the moment, these proposals are in the discussion phase, while there are no concrete solutions. However, the idea is good and interesting, since any measures to support citizens, and even more so to families with children, have a positive effect on both sales volumes and construction volumes, respectively, and even more so such a measure as subsidizing part of the debt. At the same time, there is one tangible "but" - in order to receive a "children's housing deduction", you must first take out a loan, and this is directly related to the population's ability to pay. But the real incomes of citizens are still declining.
Dmitry Panteleimonov, Director of the Marketing and Sales Department, Leader Group, Moscow Region:
Today, most large-scale residential complexes in the suburbs and so it is focused on family buyers with children. On the territory of large microdistricts, developers are building kindergartens, schools, children's and sports grounds are placed in the courtyards of houses, walking areas are being landscaped, etc. So additional infrastructure facilities are unlikely to be needed. In addition, the expansion of the infrastructure will increase the cost of construction and, as a result, the prices of apartments. Another thing is that "child-centeredness" will most likely be used in one form or another in advertising and promoting objects.
Konstantin Shibetsky, director of the mortgage department of the MITs Group of Companies:
If the State Duma adopts a bill on children's housing deduction, this will give some increase in the volume of mortgage loans to families with children, since such a measure will increase the purchasing power of this category of citizens. However, we cannot yet predict in what volume. As for the reaction of developers to this measure, its format will directly depend on the mechanism for implementing the legislative initiative, as was the case with government subsidies for mortgages. The only difference is that the process can be delayed. With the state subsidy, the mechanism became clear rather quickly, since it did not depend on the factor of childbearing. On average, the process can take 2-3 years - during this period, developers will be able to assess the statistics of sales for this category of clients, and if their volume after the adoption of the bill will grow significantly, then there will definitely be a reaction. Developers will be able to plan the following projects with a qualitatively different layout ratio, designed for families with children. In any case, this initiative implies significant support for both family citizens and the construction industry as a whole, especially since there are similar bills in the West, and they are successfully functioning in the real estate market.
Lyudmila Tsvetkova, CFO MIEL-Country Property:
It is still too early to speculate about the impact of such an initiative on the market, since the exact scheme and amount of the deduction are not yet known. From the words of a representative of the authorities, it is clear that it is not a one-off (like maternity capital), but it is not clear how many times the deduction can be used and whether there will be a link to the number of children. In my personal opinion, it is difficult for young families to save up for a down payment on a mortgage, without which they cannot use a loan. Therefore, I consider it important to think over mechanisms to help either save up for a down payment on a mortgage, or use public funds for this (by analogy with maternity capital, which can now be used as a down payment). But the very idea of helping young parents with paying off their mortgage is certainly correct. Perhaps, in the long term, this can become the engine with the help of which consumers themselves can influence commercial structures (developers) in order to increase their “child-centricity”.
Vartan Poghosyan, TEKTA GROUP Marketing Director:
It is still impossible to draw a conclusion about the degree of influence of this measure on the real estate market, since specific proposals and mechanisms have not yet been presented. In principle, maternity capital already performs similar functions. Of course, an additional mechanism will not hurt, but here a lot of questions immediately arise - from the fairness of such a measure to the size of the amounts written off. It is worth noting that buyers with family and children are by far the most active today. This is largely because the appearance of a child becomes a powerful incentive to buy your own home.
And accordingly, the larger the family becomes, the more space it needs to live. In principle, in most projects, the issue of creating this kind of infrastructure is paramount and mandatory. Therefore, we can say that almost any object on the market is "child-centered". Another question is that a reasonable approach involves the creation of not only children's infrastructure, but also other objects necessary for life. First, in addition to children, there are other categories of citizens in need of special treatment. And secondly and most importantly, a good project should be focused on a long cycle. That is, take into account that today children need Kindergarten, tomorrow they will grow up - and you will need a school, and the day after tomorrow - a workplace, a hospital, a cinema, shops and so on. In any case, as a stimulating birth rate increase, this measure will be very useful.
Nikita Zhuravlev, Chairman of the Board of the Association of Real Estate Market Professionals REPA:
The proposal of the deputies to introduce a "child housing deduction" gives hope for the promising future of our children. However, this is not enough to stimulate the primary real estate market. Interest rates on a mortgage loan for the first and only housing for a person should not exceed 5-7% in order to eliminate possible speculation in the market, and the down payment should be at least 10%. And all these preferences should not depend on age and apply only to young families. In addition, at the state level, it is important to work out the issues of construction of rental housing, and to offer it to citizens as an alternative to the complex, lengthy and expensive process of buying a home. A statement of intent is, of course, good, but concrete actions are important.
Irina Ignatieva, ComStrin Marketing Director:
We live in difficult times. Yes, effective demand for real estate is falling. Yes, you need to support it. But, probably, in other ways - by lowering the mortgage rate for all categories of citizens, lowering administrative barriers for small and medium-sized businesses, creating new jobs, and so on. Writing off part of the mortgage debt to young parents, of course, will help, and primarily to the regions. Now they take a mortgage there reluctantly and with difficulty. More affordable mortgages will certainly drive demand for real estate. But this support measure will have a quick short-term effect, like a headache pill. Whether the “children's housing deduction” will cure our economy, whether it will increase the well-being of our citizens in the long term, are probably rhetorical questions. To make residential projects more "child-centered", support is needed in the construction of social facilities - kindergartens, schools and clinics. Today, in the prime cost per square meter, these objects make up from 10 to 20% of the costs.
Alexey Perlin, general manager SMU-6 Invest:
In modern conditions and economic realities, developers are mainly focused on families with children. Thus, in the segment of business-class housing, the share of family buyers is about 50%. The number of mortgage buyers who want to improve their living conditions and plan to increase their families is now about 60%. The AHML's initiative to pay compensation (or provide benefits) to those families in which a child appeared already in the process of paying off a mortgage loan is good, but still leaves more questions than answers. In particular, it is not clear how the amount of compensation will be calculated: the term will decrease, the absolute amount or% of the total debt will decrease. As will be counted 2-3 and the next children who will appear in the mortgage process. That is, there are no obvious answers yet.
Anna Borisova, head of the mortgage lending department of the KASKAD Family:
Indeed, this committee of the State Duma proposes to introduce a measure called "Children's housing deduction". This is due to the fact that there is a large state problem in which there are no more than seven square meters, which leads to an urgent need to improve housing conditions. If this measure begins to take effect, first of all, it will improve the situation in those families who are expecting the birth of a child, since in the case of a current mortgage, the loan burden will decrease, which will allow the family to reduce the volume of expenses in general. This measure will also affect the volume of mortgage transactions not only in the primary, but also in the secondary housing market, increasing the total share of such transactions by at least 30% in about a year after the entry into force, due to the fact that deferred demand will be stimulated.
Natalya Smirnova, Deputy Director of the Sales Department of Granel Group for Mortgage Lending:
At the moment, not all developers can boast of a well-thought-out infrastructure as part of their projects. However, in general, in the primary housing market, there is a tendency to improve the quality of construction, many developers are trying to adapt to the new requirements of the time and build infrastructure facilities that are necessary primarily for family clients with children. The Children's Housing Deduction program, along with the maternity capital program, will partly contribute to the continuation of this trend and the emergence of new high-quality facilities aimed primarily at families with children.
Ekaterina Artemova, director of the consulting and analytics department at Azbuka Zhilya:
First of all, it should be noted that to date there is no information about the specific mechanisms of this deduction, or about its size. Only general assumptions about the effectiveness of these measures can be made. However, even at first glance, additional subsidizing of mortgages by means of a tool of interest to a rather broad category of potential buyers of real estate can have a very beneficial effect on the entire industry as a whole. The measure we are discussing will undoubtedly improve the conditions for the acquisition of real estate by young families, push some of them to purchase their own housing on a mortgage, possibly lead to a slight decrease in the number of problem loans, provided that the current requirements for borrowers remain unchanged.
But, despite the possible positive effect of this bill, one should not rush into statements that against its background developers will radically revise the formats of their projects. With almost 100% probability, the bill will neither lead to a sharp surge in the birth rate, nor to a significant redistribution of the potential audience of home buyers towards young families. The existing formats of real estate in general, subject to the developer's compliance with the requirements for social construction, meet the basic needs of the category of buyers we are considering. For developers to revise the principles of planning new projects in the direction of greater "child-centeredness", a substantial period of time must pass - and, moreover, subject to the unconditional recognition of the success of this initiative.
Latest news and changes in 2019
On June 17, 2019, Federal Law No. 147 entered into force, which makes adjustments to the procedure for obtaining. The changes take effect retroactively - from January 1, 2019.
Tax deduction concept
Tax deduction is the only concept that is not in the Tax Code. Its mechanism allows you to characterize it as follows:
Tax deduction is a statutory amount that reduces the amount of income ( taxable base), from which the income tax is calculated individuals(Personal income tax). If a person is eligible for a tax deduction, then they pay a lower amount of tax.
For the first time tax deductions were introduced in 2001, although the income tax itself appeared in Russia in 1812. In 2019, the payer can benefit from the following tax deductions (all, one or more):
- standard (article 218 NC);
- social (article 219 NC);
- property (article 220 NC);
- professional (article 221 NC);
- investment (article 219.1 of the Tax Code of the Russian Federation).
Who can get a tax deduction
To understand who is entitled to a tax deduction, let us turn to Articles 207, 208 of the Tax Code and see who is the taxpayer of personal income tax, for what types of income. Any individuals residing in the territory of the Russian Federation and receiving income inside or outside the country are recognized as payers income tax... This means that, subject to certain conditions, they can count on tax deductions.
There is a concept in NDT tax resident, according to which a person is recognized as such if he lives in Russia for more than 183 days continuously throughout the year. These days should not be interrupted by short-term trips of a person outside the country for treatment, training or work in offshore fields.
Any individual who does not meet this condition cannot be recognized as a taxpayer of personal income tax, therefore, he does not have the right to deductions.
Child tax deduction
Standard tax deductions include two main groups: self-deductions and. This taxation mechanism can be attributed to an indirect method of implementing the country's social policy. Recall that in 2001 a new tax code replaced the progressive system of taxation of personal income. And now there is a single tax rate for everyone - 13 % ... But there is a socially unprotected group of citizens and a category of people in need of additional state support. This is done in part through the standard deduction mechanism.
The tax deduction for children is a special case. For an employee, the child tax deduction in 2018 is as follows:
- on the first and second - 1400 rbl... for each of them;
- on the third and subsequent - 3000 rbl... for every third and subsequent child;
- if the child is disabled - 12,000 rubles (6000 rbl... for guardians, trustees, foster parents).
Features of the application of the deduction for children are as follows:
- children have not reached the age - 18 years or 24 years old, but they must be full-time students, graduate students, residents, interns, students and cadets;
- set I, II group;
- the parent's total income did not exceed 350 thousand rubles;
- each parent receives the deduction;
- the deduction is declarative in nature.
Important! The deduction for a disabled child is made up of amounts for two reasons - the order of birth and the presence of a disability.
The law allows one of the parents to receive double deduction if the second parent refuses to receive it. Single parents initially have this right.
If it so happened that you did not submit an application for a deduction for a child to the accounting department, you can then receive it through tax office.
Tax deduction for training
The next most popular is social. With its help, you can reimburse part of the expenses incurred for your training. Also, this deduction is due to parents who contributed funds under an agreement for the provision of paid educational services for their children under the age of 24 years old.
Some people who pay for education have a little less. So the guardian or trustee receives a deduction for the payment of education for children under 18 years of age, subject to their full-time education and no more than 50 thousand rubles... for one year for each child. This amount is shared by both parents. And if they want to split the costs between herself, then the deduction for each will be 25 thousand rubles.
Brothers or sisters can apply for social deduction if they paid for the education of sisters or brothers before they turn 24 and in full-time education.
Parents can compensate for the following expenses:
- payment of additional preschool and;
- payment for educational paid circles and studios.
The main thing is that educational institution or individual entrepreneur was license for the provision of educational services.
Important! The tax deduction for your studies cannot exceed 120 thousand rubles per year if the taxpayer did not use other social deductions. There is no limit on the amount for the deduction for the education of children, which is provided to parents.
Tax deduction for treatment
Another commonly used social deduction is for treatment... It includes the amount that the taxpayer paid when receiving paid medical services or buying medicines:
- by themselves;
- spouse;
- parents;
- children under 18 years of age.
The main condition for reimbursement of treatment costs is finding medical services in the list approved by the Government. The cost of medicines is reimbursed if they were purchased with a doctor's prescription on a special form, and they are included in the list approved by the Government.
As with education, medical institutions providing paid services must be licensed to carry out specific activities. The amount spent on treatment is included in overall size social deduction, which cannot exceed 120 thousand rubles in year.
When buying an apartment
A taxpayer is entitled to a property tax deduction in 4 cases:
- sale of property;
- obtaining the redemption value of the seized plot of land and real estate;
- purchase of residential real estate and plots of individual housing construction;
- repayment of interest on property loans.
Tax deductions
How to determine the amount of deduction due to a taxpayer?
Consider step by step instructions:
- Determine which group it belongs to in order to clarify the legal framework.
- Check the deduction limits for one billing year:
- the standard one for the child is valid until the total income exceeds 350 thousand rubles;
- sum of all social deductions cannot be more than 120 thousand per year, with the exception of teaching children;
- property for the purchase of an apartment for transactions before 01.01.2016 - 1 million rubles, for transactions after 01.01.2016 - 2 million rubles, for paid interest - 3 million rubles.
Find the total of all the deductions you are entitled to and multiply it by 13%. This will be the amount of tax that the payer will receive back from the budget.
What documents are needed to receive a tax deduction?
To receive a tax deduction, a taxpayer submits to the IFTS:
- completed declaration 3-NDFL;
- certificate of income 2-NDFL;
- application for the return of personal income tax;
- a package of documents confirming information on expenses.
For each of the species documents for tax deduction differ in composition.
On education complement:
- a copy of the contract for the provision of paid educational services;
- copies of payment receipts;
- a copy of the child's birth certificate (if payment for his education);
- a copy of your birth certificate (if your brother or sister paid for the education).
On treatment complement:
- a certificate of payment for medical services;
- a prescription in the form N 107-1 / y with the stamp “For the tax authorities of the Russian Federation, taxpayer's TIN”;
- a copy of the contract for the provision of paid medical services;
- copies of payment receipts (optional);
- a certified copy of the license of the educational institution;
- a copy of the child's birth certificate (if payment for his treatment);
- a copy of the marriage certificate (if paid for the spouse);
- a copy of your birth certificate (if paid for by your parents).
How to get a tax deduction when buying an apartment? Complete the general package of documents:
- a copy of the registered sales contract;
- a copy of an extract from the USRN;
- a copy of the seller's receipt of receipt of money or other document confirming the expenses incurred;
- a copy bank agreement and a certificate from the bank about the interest paid (when buying on a mortgage).
In a relationship deduction per child the package of documents is usually submitted to the accounting department of the organization, but it is also valid for filing a declaration with the tax authority:
- statement;
- a copy of the child's birth certificate (up to 14 years old);
- copy of passport (over 14 years old);
- a certificate from an educational institution indicating the form of study (over 18 years old).
3-NDFL for tax deduction
The 3-NDFL declaration consists of several sections. For any tax deduction, the taxpayer fills in:
- title page;
- section 1 "Information on the amounts of tax payable (additional payment) to the budget / refund from the budget";
- section 2 "Calculation tax base and the amount of tax on income taxed at the rate ”;
- Sheet A “Income from sources in the Russian Federation”.
To calculate a specific deduction, you will need sheets:
- D1 "Calculation of property tax deductions on expenses for new construction or acquisition of real estate objects ";
- D2 "Calculation of property tax deductions for income from the sale of property and property rights";
- E1. Calculation of standard and social tax deductions.
The declaration form can be filled in in several ways:
- personally by hand;
- with the help of the PPO "Declaration 2017";
- v personal account on the website of the Federal Tax Service of Russia.
The rules for filling out the form are established by Order of the Federal Tax Service dated 12.24.2014 No. ММВ-7-11 / [email protected]
Where to submit documents?
The 3-NDFL declaration with a package of documents is submitted:
- at the MFC (if such a service is available);
- at the IFTS at the place of registration on paper or in electronic form;
- also documents can be sent by registered mail by Russian post.
Important! A person can get social and property deduction at work, but first he will still have to submit documents to the tax authority (except for the 3-NDFL declaration and the 2-NDFL certificate). After checking them, he will receive tax notice and will give them to the accounting department. After that, with his wages the amount stated on the tax notice will simply not be withheld.
How many times can a tax deduction be issued?
Tax deductions: standard and social can be used by the taxpayer every year. But the property for the purchase of an apartment is provided so many times until the total amount of its use exceeds 2 million rubles.
How do I get a tax deduction?
Let's look at step-by-step instructions on how to get a tax deduction:
- Collect a package of documents.
- Fill in the 3-NDFL declaration.
- Submit documents to the IFTS.
- Cameral examination lasts up to 3 months.
- After making a positive decision tax authorities within a month, transfer money to the payer's account.
The legislator, represented by the chairman of the State Duma Committee on Social Policy, Olga Batalina, proposes to repay part of the mortgage debt of young families at the expense of the budget at the birth of their children. It is clear that this is pre-election populism - there are elections in September. But it is one thing when such a proposal is included in the program of some marginal party, and quite another when we hear about the "child housing deduction" from not the very last representative of the ruling party.
After all, in case of non-fulfillment, they can remember.
Let's ignore the pro-government demagogic habit about and without referring to the all-knowing “specialists” (“Our experts suggest such a scheme to be introduced”), let's talk in essence. Moreover, a month ago your author spoke in detail about the need to stimulate the birth rate in the light of the development of the economy and the solution of future pension problems.
At the same time, a support mechanism was proposed: “State assistance in the acquisition of housing by families involves ... housing support for families at the birth of their second, third and subsequent children. Support that could be expressed in the provision of state housing certificates free of charge, for example, for 10–20 square meters of living space at the birth of a second child and 20–30 square meters at the birth of a third ”.
The author's vision of state protection of fertility was based on the empirical conclusions of the Russian economist Alexander Chayanov and his colleagues in the peasant-labor school, according to which “a Russian person begins to work harder when his family is supplemented by eaters (dependents)”, it comes, first of all, about children. At the same time, three methods were presented government assistance: a multiple increase in maternity capital, the establishment of special housing certificates (by analogy with military mortgage) for families where a second (subsequent) child appears, the introduction of a tax on childlessness as a measure capable of covering government expenses.
We do not know anything about the "Batalin" mortgage structure, we only know about the full approval of the initiative, and the creative feedback was mainly aimed at finding a financial scheme. For example, this is what the children's ombudsman Pavel Astakhov wrote on Twitter: “The proposal to“ forgive a mortgage debt ”at the birth of a child must be supported ... You can use the existing provision. the experience of the regions, when at the birth of 2 children %% on the mortgage are reduced by 50%, and at the birth of the third - by 100%. "
Note that young families are not to blame for the lack of housing and forced mortgage bondage, so they have nothing to forgive. But this is so, by the way.
Costing
Let's try to roughly calculate how much the deficit state budget can cost to implement “ child deduction»Without any additional measures to minimize treasury losses. Let us narrow the scope of the calculation and assume that the deduction will be provided only to those families where the second (subsequent) child will appear.
As follows from the data of the All-Russian Population Census, in 2010 there were about 55 million private households in Russia. Of these, 14 million were households consisting of one person (about 7 million - consisting of people over working age).
If from the total households to subtract lonely households of people of older generations, as well as households with two or more children (there were slightly more than 6 million), there are almost 42 million households - potential recipients of maternity capital and “child deduction”. That, even adjusted for the inability to have children for health reasons or age, looks impressive.
Let us agree to assume that annually the number of households (families) where the second (subsequent) child will appear will be 1 million. The figure does not look like a pure abstraction, since in 2015 almost 2 million people were born in Russia.
Let's adjust the indicator taken as a basis, because not everyone will need a larger housing area. According to the calculations of the Pension Fund of the Russian Federation, in 2007-2015 the right to maternity (family) capital was received by an average of 722 thousand young mothers per year, while 92% used maternity capital funds to improve housing conditions. In total, taking into account the correction by 92%, we will receive 920 thousand potential applicants for the "child deduction".
According to AHML, at the end of 2015, the total amount of mortgage debt amounted to 3920 billion rubles, the average size of the mortgage home loan(HML) - 1,658 thousand rubles, and the weighted average rate on ruble loans - 13.3% per annum.
Thus, the deduction will include future mortgage debt in the amount of 1,525 billion rubles, even 10% of which will require research in the budget of 153 billion rubles.
Another option: if you follow the "Astakhov" algorithm and repay, say, 50% of the total amount interest on loans (an average of 110 thousand rubles per loan), then the annual subsidy from the budget will amount to 101 billion rubles "with a tail".
Now let's remember how hard it was for the government to seek only 16.5 billion rubles for the extension of the Subsidy Program in 2016 preferential mortgage... Within the framework of the Program, the rate for issued mortgage loans should not exceed 12% per annum, and the state reimburses banks for the difference with market interest rates... Moreover, housing should be purchased exclusively in the primary market, the loan amount should not exceed 8 million rubles for Moscow, the Moscow region and St. Petersburg (3 million rubles - for other cities), and the initial payment must be at least 20%.
Even an estimate "on the fingers" forthcoming expenses for the "child deduction" shows that funds will be required about an order of magnitude more. And the legislative approval of the introduction of a deduction without any additional items of budget revenues will plunge the Ministry of Finance and the government into a stupor.
Finding income (or reducing costs) is by no means the only question that arises when familiarizing with the initiative. Here are some others.
1. What share of HMLs (interest on them) is expected to be paid off?
2. For whom should the loan be issued - for mom or for dad? This is not an idle question - IZHK, basically, are made out on future (successful) fathers: when will the wife go to maternity leave and will lose a significant part of his income, the husband will continue to work.
3. Will the “child deduction” apply to current mortgage holders, or “the law has no retroactive effect”?
4. What will be the mechanism for repayment of the deduction? Will banks be able to credit to the capital of the first (second) level the presented, but still outstanding certificates for the "child deduction"? Does this require changes in regulatory framework banking sector?
5. What is meant by the term "young family"? One or two parents under the age of 35? But the demographic trend shows that the timing of childbirth has shifted towards middle age, and nowadays a woman in childbirth well over 30 is the norm rather than the exception. Not to mention the "young" fathers closer to 50.
6. Will there be a property qualification (for family income), which can cut off the lion's share of potential recipients of the "child deduction"? Batalina's initiative concerns primarily children (regardless of the financial situation of their parents), in addition, as you know, a poor family is not able to take HMLs.
7. So all the same "family" or "household"? Is the notorious stamp in the passport required, or is it enough to get by with the birth certificates (adoption documents) of children?
8. Will a residency requirement be introduced for both parents so that it does not happen that the state will help naturalized migrants?
9.What do the authors of the initiative see restrictions on real estate acquired with the help of the state? Will it be possible to sell it immediately after the loan is repaid, what will be the procedure for the division of property in case of divorce (inheritance, donation)?
Will the vital social “steam” go to the pre-election “whistle” again?