The procedure for obtaining a tax deduction for an apartment. What the average person needs to know about personal income tax refund when buying real estate

How to apply for a tax deduction? What documents are required for tax deduction? These questions are of interest to citizens who receive income taxed at a rate of 13%. The tax deduction can be applied only after providing the Federal Tax Service or the employer with all the necessary documents. You will learn how to arrange it from the article.

What is a “tax deduction”

A tax deduction is the amount by which the amount of income received (tax base) is reduced. Tax is paid on the difference between the income received and the tax deduction.

The term tax deduction also means the return of a certain part of previously paid personal income tax, for example, in connection with the purchase of real estate, expenses incurred for treatment or education.

Only a citizen who is recognized as a tax resident and is a recipient of income taxed at a rate of 13% can apply for a tax deduction.

Accordingly, citizens who do not have such taxable income should not count on tax deductions, which include:

• Citizens who have only unemployment benefits as income.
• Individual entrepreneurs working under a special tax regime and not having income taxed at a rate of 13%.

The Tax Code of the Russian Federation provides for only 7 types of tax deductions:

1. Standard.
2. Social.
3. Property.
4. Professional.
5. A deduction associated with the transfer to a future period of losses from transactions related to securities and transactions with financial instruments of futures transactions that are traded on the organized market.
6. Deductions related to the carry forward of all losses related to participation in an investment partnership.
7. Investment.

Tax deductions in 2019

A refund of a tax deduction for the purchase or construction of real estate is possible if 2 conditions are simultaneously met:

• If the property was purchased after 01/01/2014
• The applicant had not previously received a tax deduction.

How to get a tax deduction?

1. The property tax deduction is multi-use. This means that you can apply for it not only from one purchased apartment, but also from the acquisition or renovation of other real estate properties, provided that you meet the limit established by law.
2. The tax deduction limit is calculated per person, not per property. The limit is 2 million rubles.

Previously, until 2014, if the price for an apartment was below 2 million rubles, then the remaining portion of the allowable tax deduction was lost. At this time, the remaining deduction amount can be transferred to your next property purchase.

To make it more clear, let's give an example:

I. bought 2 apartments worth 1,300,000 rubles and 2,500,000 rubles. According to the old rules, he could return part of the tax on the basis of a tax deduction, only based on the cost of the first apartment purchased - 1,300,000 rubles.

Now the remainder of the allowable tax deduction in the amount of 700 thousand rubles goes to the 2nd purchase. Thus, I. will receive the right to a tax refund on the full amount of the tax deduction - 2 million rubles.

Spouses A. purchased an apartment worth 6 million rubles. According to the new rules, spouses have the right to use the combined tax deduction limit- 2+2 million rubles, that is, they receive a tax refund on 4 million rubles.

1. The tax deduction limit is also set for interest paid on mortgage lending - 3 million rubles. Previously, there was no such limit at all.

But. It is worth remembering that if you took out a mortgage before 2014, then the tax deduction on interest remains unlimited for you. But if all documents for obtaining a loan were completed after 01/01/2014 - within 3 million rubles.

And one more nuance: even if you purchased several apartments with a mortgage, the tax deduction on interest will still be provided only for one apartment.

Thus, for spouses who are going to purchase housing, and even with a mortgage, the situation is most favorable. For the purchased apartment they will receive a tax deduction of 4 million rubles. (2 million rubles per person) plus a tax deduction of up to 3 million rubles. on the interest they pay on the mortgage. Accordingly, for two people the total amount of tax deduction will be 10 million rubles. - 2+2 for an apartment and 3+3 for interest. They will be able to return up to 1.3 million rubles, that is, 13% of 10 million rubles.

Don't know your rights?

Tax deduction for individuals

There are several types of tax deductions for individuals. The total amount of deductions cannot exceed 120 thousand rubles - the maximum total amount of expenses incurred in the tax period (minus the costs of educating the applicant’s children and expenses for expensive treatment).

We will focus on standard and social tax deductions.

1. The standard deduction is provided for in Article 218 of the Tax Code and is provided in a strictly fixed amount to the following categories of citizens:

• 500 rubles per month for citizens who have various state awards and/or special status, for example Hero of the Russian Federation, Hero of the Soviet Union, etc.
• 1,400 rubles per month for each child, if the parents’ income is up to 280,000 rubles.
• 3000 rubles per month - for the third and subsequent children.
• 3,000 rubles per month is a tax deduction for a disabled minor child or for a disabled child of group 1 or 2 until he reaches the age of 24 years, if he is a full-time student, graduate student, resident, intern, student, etc.
• 3,000 rubles per month constitutes a tax deduction for citizens who suffered radiation sickness or other diseases as a result of the disaster at the Chernobyl nuclear power plant, for disabled people of the Second World War, etc.

2. Persons whose expenses are related to the following areas apply for a social tax deduction:

• Charity- in the amount directed by an individual to charitable purposes in the form of monetary assistance during the year. In this case, the amount of social deduction cannot exceed 25% of the amount of income received in the reporting year.
• Training- in the amount that was paid by the citizen in the tax period for his studies in educational institutions. The deduction also applies to persons who paid for full-time education for children, brothers and sisters (under the age of 24). Citizens who have paid for the full-time education of wards/wards (under the age of 18) and former wards (under the age of 24) can also apply for a deduction. At the same time, the amount of tax deduction for expenses on education of children is 50,000 rubles per year; for your education - no more than 120,000 rubles per year in combination with other social expenses of the taxpayer, in particular with payment for treatment, pension insurance contributions, etc., with the exception of payment for expensive treatment.
• Treatment and/or purchase of medications- in the amount that was paid by the citizen in the tax period for medical services provided by honey. organizations or individual entrepreneurs engaged in medical activities, the taxpayer himself, his parents, children, spouse. The limit of 120,000 rubles established by tax legislation does not apply to receiving a deduction for expensive treatment. That is, the taxpayer has the right to receive a tax deduction in the amount of all expenses for expensive medical care. drugs and treatment.
• Cumulative part of labor pension- in the amount that was paid by the taxpayer during the tax period in the form of additional insurance contributions for the funded part of the labor pension. A small caveat: if additional contributions to the funded part of the pension were paid by the employer, then the social deduction is not provided.
• Non-state pension provision- in the amount of pension contributions paid by the taxpayer during the tax period under an agreement with the pension authority. But in the case of transfer of contributions for non-state pension provision to the relevant insurance company by the employer (by deducting the corresponding amounts from the taxpayer’s salary), a deduction can be provided subject to an application to the employer. The maximum amount of contributions from which the “pension” deduction will be calculated is 120,000 rubles.

What documents are needed for deduction?

The procedure for filing a tax deduction and the package of necessary documents depend on the type of deduction. Let's look at what documents are needed to receive a tax deduction of one type or another.

1. For registration tax deduction for education it is necessary to fill out the 3-NDFL declaration and submit it to the tax office at the place of registration. The following documents are attached to the declaration:

• certificate 2-NDFL;
• tax refund application, which contains account details for transferring funds (See How to write an application for granting (receiving) a tax deduction?);
• agreement with an educational institution;
• license of an educational institution to provide educational services;
• all payment documents according to which you paid for training.

2. In order to issue tax deduction for treatment, you need to submit the following documents along with the 3-NDFL declaration submitted to the tax office:

• tax refund application;
• certificate from work in form 2-NDFL.

If you want to receive a tax refund for payment for medical services provided to you, then you must attach the following documents to your tax return:

• certificate of payment for medical services;
• documents that confirm the amount of expenses you incurred;
• agreement with a medical organization;
• license of a medical organization for the right to carry out medical activities.

If you want to receive a tax refund in the amount of the medicines you purchased, you must prepare the following documents:

• a recipe issued in a special order;
• payment document.

If you apply for a tax deduction for voluntary health insurance, you provide:

• policy or agreement with an insurance company;
• insurance company license;
• payment documents.

3. If you want to issue property deduction When purchasing a home, attach the following documents to the declaration in Form 3-NDFL:

• certificate 2-NDFL;
• tax refund application;
• residential purchase and sale agreement;
• agreement for participation in shared construction of a residential building;
• act of acceptance and transfer;
• certificate of ownership;
• payment documents;

If you purchased housing with the help of a mortgage, then here are the documents needed for a tax deduction in addition to the previous ones:

• loan agreement;
• certificate of interest paid.

After all the documents are attached to the declaration in form 3-NDFL (See How to fill out a declaration (NDFL3) when buying an apartment?), the Federal Tax Service reviews all the papers and makes a decision on granting/refusing to provide a tax deduction.

Tax refund deadline

A tax deduction for personal income tax is provided after the corresponding 3-NDFL declaration, filed at the end of the tax period with the necessary documents attached, is verified.

The tax authority has 3 months to complete the inspection. Refunds are made within a month from the date the tax authority makes a decision on a tax refund.

But there is a second option - when you provide your employer with a statement and notification from the tax office that you have the right to receive a tax deduction. After receiving these documents, the employer will withhold a reduced amount of tax from your salary, taking into account the tax deduction .

That is, the deadline for returning the tax deduction is postponed from the next calendar year (as the Federal Tax Service would do) for the period of filing documents.

But this option is complicated by the fact that you will have to go to the tax office 2 times: the first - to submit documents to receive a notification, the second - to receive a notification, since the Federal Tax Service has the right to review documents within 1 month.

Do not be afraid to contact the Federal Tax Service to receive a refund of the debt. This is not as complicated a procedure as it might seem at first glance. You can ask all the necessary questions directly to the tax office, and you will receive a comprehensive answer to them. Moreover, according to statistics from the Federal Tax Service, the number of citizens applying for a tax deduction is growing every year.

However, in 2014, the legal side of the issue under consideration was expanded by law dated July 23, 2013 N 212-FZ. The procedure for receiving deductions for housing, the right to which arose after 2014, contains certain changes than if you became the owner in 2013.

It should be noted that the year of acquisition of real estate is the date on the document - an extract from the Unified State Register or a certificate (purchase and sale), an acceptance certificate (shared construction).

Example 1. Yaroslavtsev D.V. in 2012 entered into an agreement with the developer. In 2013, he signed the deed of transfer of the apartment. In 2016, the citizen submitted all documents to the registration authority and received an extract from the Unified State Register. According to the rules of which year Yaroslavtsev D.V. Can you count on a deduction?

The owner received the final document after 2014, however, since we are talking about a new building, the right arose already at the time of signing the transfer deed. This means that the amount of compensation must be calculated according to the old rules, and Yaroslavtsev will return 13% of the expenses incurred only once, even if this amount does not reach the maximum amount.

We wrote about who has the right to receive a deduction.

Tax refund when buying an apartment: maximum refund amount

First, let’s find out how much you can get a tax deduction from when buying an apartment. The law sets the maximum value of real estate for which part of the funds can be returned: 2 million.

By multiplying this value by 13%, the maximum amount of income tax refund when purchasing an apartment is obtained, subject to payment from the state.

Maximum compensation = 2 million rubles. * 13% = 260,000 rub.

Deduction amount = Market value of the property * 13%, but ≤260,000 rub.

Let's also talk about how much is paid. Limit the price of an apartment to 2 million rubles. says that if housing has a price of 5 or 10 million rubles, then the maximum tax refund for the purchase of an apartment is still 260,000 rubles.

You can find out more about how to return 13% of the tax, and read about how to calculate the amount of tax deduction.

Features of calculation when purchasing with a mortgage

If the main cost of housing has a tendency to replenish funds, then in mortgage loans, the 2014 law introduces a tax refund limit.

Let's find out what the maximum tax deduction is when buying an apartment before changes to the Tax Code:

Mortgage deduction = Amount of overpayments * 13%, unlimited.

Now we’ll find out how much 13 percent is returned when buying an apartment after a change in the Tax Code:

Mortgage deduction = Amount of overpayments * 13%, ≤390,000 rubles.

Since the loans are often large and the possibility of compensation is limited, the law did not play into our hands here.

Example 2. The family purchased an apartment for 6,000,000 rubles. into a mortgage. Borrowed funds amount to RUB 2,800,000. The bank's benefit over the entire 10-year loan period is 2,000,000. What amount is 13 percent returned when buying an apartment?

You can get your money back from the maximum housing price of 2 million rubles. Therefore, instead of 6 million rubles. The maximum permissible value will be included in the calculations. The largest amount from which interest is returned for the bank's participation is 3,000,000 rubles. Therefore, the entire loan amount will be used to obtain compensation.

We calculate the amount of tax refund when purchasing an apartment: 2,000,000 + 2,800,000 = 4,800,000 - the amount from which compensation will be returned.

The maximum amount of tax deduction when purchasing an apartment = 4,800,000 * 13% = 624,000 rubles, of which 364,000 are refundable for the benefit of the bank.

The amount of 260,000 rubles can be obtained at one time, even if 2 million or part of them are borrowed funds, and also provided that income can provide the required amount of income tax for one, two or three years. However, interest payments on loans can be processed only as they are paid to the bank, that is, during the entire loan term.

Example 3. The property was purchased in 2013. Market price 8,500,000 rubles, overpayment – ​​5,000,000 rubles, borrowed funds – 6,500,000 rubles. How is the payment calculated in this case and from what amount can you return 13 percent of the purchase of an apartment?

Deduction from price = 260,000 rubles from the limit of 2 million.

Deduction for loan = 5,000,000*13%=650,000 rub.

Total cost = 910,000 rub.

How much tax can be refunded from the purchase of an apartment with a mortgage? For mortgage funds, you can receive a deduction only once, even if the return is less than RUR 390,000.

Read about how much interest you can return from a purchase to a mortgage.

Is it possible to get a deduction a second time?

Until 2014, the deduction was a one-time deduction. That is, if the benefit is equal to, say, 130,000 rubles, then the person no longer has the right to claim the funds, despite the fact that the maximum tax deduction for the purchase of an apartment has not been exhausted.

If the right arose after 2014, the concept is introduced. But how can this be if compensation is provided only once in a lifetime?

Currently, when returning 130,000 rubles, a person can count on benefits until the maximum deduction for the purchase of an apartment is reached.

Example 4. Perepelkin Ivan Sergeevich registered the right to an apartment in 2016. The price of the property was 1,500,000 rubles. From what amount in his case?

The maximum deduction amount when purchasing an apartment = 1,500,000 * 13% = 195,000 rubles from this particular apartment.

But since Ivanov P.S. has not exhausted his limit of 260,000 rubles, then for subsequent real estate he can return another 65,000 rubles by re-applying for the benefit.

Using the benefit, you can return 260,000 rubles when buying an apartment in cash and 390,000 for a mortgage. These funds will be issued to each citizen only once in his life, but subject to official income.

We wrote in more detail about receiving a tax deduction for the second time.

Let's sum it up, from what amount is the tax deduction when buying an apartment in the following video:

Every person in the Russian Federation has heard the phrase “pay taxes and live in peace.” It is true, since working citizens are required to pay taxes, and are responsible for such payments before the law. But the state is extremely interested in improving the quality of life of its citizens, which is why certain tax breaks have been approved by law - to put it simply, deductions designed to make life easier for Russians. In particular, citizens receive a refund of part of the funds spent when purchasing a home - this payment is called a property deduction and can happen once in a person’s life. Most believe that this will take a lot of effort and time. This is a wrong opinion. In this article we will tell you how a tax deduction is paid when purchasing an apartment, and what nuances the payer may encounter.

An officially employed citizen of the country is obliged to alienate thirteen percent of the income received through labor - this procedure is called personal income tax payment. Labor income means not only wages, but also bonuses, payments for sick leave and vacations, payment for work performed in part-time organizations, bonuses, dividends, etc. It is against the money paid into the state treasury that deductions are then made.

All tax residents are entitled to property tax benefits in Russia. It is important that these are not only persons present in their homeland for the required time, but also those who receive wages or other income and pay personal income tax. Please note that individuals are rarely involved in this process. More often, the employer is required to pay income tax for its employees. Organizations with hired employees are called tax agents and must withhold and transfer to the state the rate established for this type of tax - 13%. The same percentage will be returned to citizens who decide to return the property deduction.

We especially note that employees who receive money “on the white” can apply for a property deduction when purchasing an apartment. This is due to the fact that in a year it will be possible to return exactly the same amount of money as was deducted in tax payments.

Property return also applies to Russians who find themselves on a well-deserved retirement. Since pensions are not subject to the thirteen percent tax, retirees are allowed to carry the deduction forward into their working years. The transfer in the described case is carried out no further than three years ago.

Who should not receive a property deduction?

Non-residents of Russia cannot claim property benefits. Their obligation to pay income taxes (for foreigners working in a company registered and operating in our country) does not disappear anywhere, but they are not entitled to a deduction. There are also restrictions for citizens of the Russian Federation.

1. Payments are not available to tax residents of the Russian Federation who purchased an apartment or other housing abroad. Even if a person regularly pays taxes and receives a “white” salary, he will not be given a benefit for real estate in Thailand.
2. Citizens who have purchased or built non-residential buildings and premises will not be able to return the money. . The law establishes that only funds spent on the acquisition of real estate in the residential segment are returned. A bathhouse, garage, outbuildings, office space or area for a store do not fit into this category, even if you can live there. There's not much point in proving to the tax authorities that you're willing to live in a garage. You need to carefully check the documents for the property you want to purchase. There are unscrupulous owners or realtors who are ready to deceive an inexperienced buyer. If, under the guise of suitable premises for habitation, they sell you non-residential premises, litigation will leave a lot of negative impressions.
3. The state restricts those who purchase housing from “interdependent persons” from receiving a deduction. Their circle includes close relatives - mother and father, sisters and brothers, children, as well as the employer. It is believed that scammers can pull off such a scheme by agreeing in advance on a fictitious deal with close people. It may turn out that the “buyer” keeps the money with him, just like the “seller” keeps the housing, and according to the documents everything will look plausible for receiving property benefits.
4. Expenses are not reimbursed to persons who invested maternity capital in the purchase of real estate. By law, it can be used to fully or partially pay for housing or a mortgage payment, but there cannot be a property return on the capital.
5. It is worth understanding that a person who is not the owner will not be able to reimburse the costs associated with the purchase of housing. If citizen Ivanov bought an apartment, and Petrov became its owner, then neither the first nor the second will be able to claim the deduction.

Housing for a child: receiving a tax deduction

The last paragraph of the previous paragraph has a caveat. Citizens of Russia have the right to purchase housing for their children, and at the same time do not lose the right to deduction. Often parents spend their own money so that their child has a separate living space in the future. Therefore, they are the ones who become entitled to receive a tax deduction instead of the child. An heir who is a shared or full owner automatically transfers the right to receive a deduction to his parents; his consent is not required for this.

An adult has the right to file a tax return on both his share in the living space and the share of a minor. Parents have the opportunity to increase their share of payments at the expense of the “children’s” payment. After reaching adulthood, a child who has a share in an apartment, or is the owner of housing for which his parents have returned the deduction, in the future does not lose the right to independently receive 13% of the value of the property of which he will become the owner.

Refund amount when purchasing an apartment

In the Russian Federation, for all settlements, regardless of their location, there is one limit on property return - two million rubles. The maximum amount that payers can count on is, respectively, 260,000 rubles. Since 2014, a new rule has been introduced that introduces a limitation not on the number of apartments, but on a specific person - the payer. According to the innovation, a person can use the remainder of the property return later if the cost of the apartment does not reach the limit. A citizen can receive refunds until he meets the same 260 thousand rubles.

It is precisely this rule that becomes the basis for receiving a deduction for a child. But it can also be used for other properties owned by the same person.

Let's look at an example. Sergei Sergeevich Pokupaiko purchased a room in a dormitory for his son, its price was 300,000 rubles. From this money, Pokupayko filed a deduction; he has another 1,700,000 rubles in reserve to buy a country house for himself and his wife. From the purchase of a house, Pokupayko will also calmly issue a property return, thereby exhausting his limit on deductions. If Pokupayko immediately buys a house for himself and chooses the more expensive option - for two million rubles, he will exhaust the right to receive payment immediately and will not be able to claim a deduction from his son’s dormitory.

Important point! Regardless of what part of the payments you want to receive, and how much the purchased property is worth, you will only be able to return the amount that you have already parted with as a tax payment. A person receiving one hundred thousand rubles monthly will pay 13,000 rubles in personal income tax monthly and 156,000 rubles per year. Accordingly, the last figure will become the “ceiling” of the annual property benefit. The state undertakes to pay the money every year until the total amount of the deduction is exhausted.

Was the apartment purchased on credit?

What should citizens who purchased housing using mortgage funds do? They have no obstacles to obtaining property benefits, but special rules are established for “credit” real estate. The limit on payments is expanding - it turns into three million rubles, since not only the actual cost of housing is taken into account, but also the interest that the owners will pay to the bank. It is logical - the final amount to be deducted will be 390,000 rubles.

The second special rule is regulated by Article No. 220 of the Tax Code of the Russian Federation. It says: you can transfer unreimbursed mortgage interest to the next year in a situation where the amount of interest in the period is higher than the amount of income of the borrower. The transfer of interest is carried out until the termination of the loan agreement or until the interest is fully reimbursed to the bank. Regardless of these facts, you need to issue a refund for the purchase of an apartment for the entire amount at a time.

Of all banking credit products, mortgages are the most onerous and time-consuming. We will also tell you about the return procedure, as well as what documents need to be submitted to the tax office.

The good news is that you can add to the deduction expenses spent on finishing or repair work in the apartment. Based on Article No. 220 of the Tax Code of the Russian Federation, we can conclude that a “purchase and sale” agreement with certain information allows you to save on repairs. The paper should mention that the apartment is transferred to the citizen in a “rough” finish unsuitable for living. Then it is not forbidden to include in the amount of actual expenses:

1. Payment for the design and estimate of the apartment.
2. Payment for the services of a repair team.
3. Spending on finishing and repair materials.
4. Expenses for heat, light or gas, sewerage, pipelines.

Rules for receiving a return

Citizens who did not receive a property deduction before the end of 2014, or who purchased housing (and took ownership) after the specified period, the benefit will be provided according to the new rules.

We have already mentioned that it is now possible to receive property deductions multiple times. According to outdated rules, the deduction was given once, even if the cost of the apartment was less than two million rubles. Now the restriction is imposed only on the owner of the property - the maximum payment of 260,000 rubles is tied to a specific person, and not to the number of housing.

The change also affected joint ownership. Previously, for an apartment worth two million rubles, a husband and wife received 260,000 rubles for two, now - per person, that is, 520,000 rubles in total.

What documents will be needed at the tax office?

A citizen can claim a deduction not when he purchased an apartment, but at the moment when he registered it as his property. That is, the key link is not the fact of payment, but the fact of becoming an owner. Afterwards, he receives confirmation from the employer that income tax has been paid and can claim a deduction. It is not enough to just come to the inspection; you must first collect and fill out the necessary documents.

The tax office will require a whole package of papers confirming various aspects of the process. To avoid multiple visits to the authority, the list of required documents should be studied in detail, their availability should be carefully checked, and those that require filling out should be filled out truthfully and without errors. Both falsification of data and shortcomings in them will lead to refusal to pay the property deduction.

The first document without which you cannot receive a deduction is a declaration in form 3-NDFL, filled out according to the sample approved by order of the Federal Tax Service of Russia dated December 24, 2014. The declaration for the deduction can be submitted within the annual period following the purchase of an apartment. If housing was purchased in 2017, the declaration can be submitted until December 2018. Completing your tax return will be easier if you familiarize yourself with

Of course, this certificate is only a single document from the list. In its entirety it looks like this:

1. Passport.
2. An application expressing a desire to receive a property deduction (the recipient must write it to the head of the tax office at the place of registration).
3. Purchase and sale agreement certifying the fact of purchase of the apartment.
4. Certificate of employment in the form.
5. A certificate documenting a citizen’s right to housing.
6. If finishing and repair work took place, you need to add checks or other documents confirming payments to the documents.
7. Birth certificate if the “shareholder” or owner is a minor.
8. Bank statements and other documents if housing was purchased on credit.
9. Marriage certificate if the apartment is in common matrimonial ownership.

Important point! To submit a package of documents, you do not have to go to the tax office in person. You can send your official representative to the Federal Tax Service, and also send the papers by letter (attach a description of all the documents placed in the envelope) or even go through the entire procedure online. To do this, you need to register on the website gosuslugi.ru.

What is the deadline for submitting documents?

Applicants for the property deduction are not affected by the date known to many - April 30. Citizens who have received profits must submit declarations within this period. Therefore, as mentioned above, refund recipients have a full year to turn over the tax documents.

If you have chosen the option of a personal visit to the inspection, do not think that it will take the whole day. Now the procedure goes quite quickly, often a separate receiving window or queue is allocated for citizens receiving a property deduction. The issue at hand is handled by specialists who have their hands full and will not unnecessarily delay visitors.

By the way, consultants often sit in the room to help citizens fill out 3-NDFL. If you are not sure that you did everything correctly, for a small fee they will check the declaration for you or even fill it out from scratch under dictation (you need to clarify your personal data). We advise people who want to resort to services of this kind to allow a little more time for visiting the tax office, with a reserve, so to speak.

Statute of limitations for property deductions

Payers can apply for property benefits at any time, regardless of the moment of purchasing an apartment. The deduction is available for no more than three years ago. If you bought an apartment in 2013, you can submit a declaration and application either in 2017 or 2018, but payments will be made for the previous three years. Then they will continue - the state will also pay the amounts annually until the final figure is completed.

It was stated above that the primary thing is not the fact of transferring money for the apartment, but the fact of taking ownership. If you purchased an apartment in a building under construction and paid its full price, and received the keys and documents in your hands five years later, then the countdown will begin from that moment.

How long to wait for money?

The timing and procedure for returning funds depend on the method of receiving them chosen by the citizen. He is offered two options:

Table 1. Methods for obtaining deductions

Video - Property deduction 2017

In conclusion

We have reviewed the procedure for obtaining a property deduction in full, and, as you can see, it is not too complicated. In our country, benefits for the purchase of real estate have been in effect for several years, the scheme has been worked out and works for the benefit of citizens. Key points - you are a resident of the country and not only purchase a new apartment, but also become its owner by law. Then you can safely collect documents to soon enjoy your cash receipts.

Let us remind you that if you choose to return the entire amount through the tax office, the money should reach your wallet no later than four months after the application. In fact, a tidy sum will return to the family budget, which will never be superfluous.

It is also pleasant that the system of interaction between payers and the tax office is constantly being “polished”, making requests to the inspectorate faster and easier. Already now you can complete most of the necessary steps online. We recommend that you know and wisely use your own rights for your own benefit. Good luck!

Buying a home includes not only pleasant moments, but also large costs for its acquisition.

In order for new homeowners to be able to reduce costs, the state has provided the possibility of obtaining a property tax deduction.

Although the deduction has been provided for quite a long time, in practice citizens still have questions and difficulties related to the rules for processing a tax refund.

What does the concept of tax deduction include?

Issues related to tax deductions are regulated by Article 220.

According to the provisions of the article, the new owner of residential property has the opportunity to return part of the money spent on its purchase at the expense of taxes previously withheld from him.

To be more precise, one tax in the form of . The tax amount has remained unchanged for a long time and amounts to 13% of the income that a citizen officially receives.

It is this percentage that is returned as a tax deduction, but not from wages, but from the cost of the purchased apartment.

Refund amount

Those who purchased property in cash or entered into a mortgage loan agreement can count on a property deduction.

If , then the interest that the citizen pays to the bank will be returned. Accordingly, all legal relations in this area must be properly formalized and have documentary evidence.

The maximum amount with which you can return 13% is 2 million rubles. A simple calculation yields an amount of 260,000 rubles. It is this that can be returned by filing a tax deduction.

If housing was purchased in, then you can return income tax from 3 million rubles. Accordingly, the maximum size you can count on will be 390,000 rudders.

Who is eligible for the deduction?

From the provisions of the law it is clearly seen that the tax can be returned by the one who paid it.

Thus, personal income tax payers, that is, persons who have an official place of work from which regular deductions from their income were made to the tax office, can take advantage of the right to receive a deduction.

You can return money from purchased real estate in the following cases:

• when purchasing any type of housing;
• when building a house;
• when repairing or finishing residential property (if there is documentary evidence of expenses).

In 2016, new amendments to tax legislation came into force, affecting the tax deduction provided for in Article 220.

The law sets a time limit, namely January 1, 2014. Property acquired after this date will be subject to the new article.

Those who purchased residential property before 2014, the law provides for the opportunity to receive a deduction. The amount of the benefit remains the same, that is, 2 million rubles.

For example, if the contract specifies the amount that the buyer paid for housing in the amount of 1.5 million, then you can only count on receiving 195,000 rubles. The deduction will end at this amount.

After the new amendments came into force, the situation with obtaining deductions changed in a positive direction.

For example, housing was purchased after the beginning of 2014 for the amount of 1.3 million rubles and a deduction was received equal to 169,000 rubles. The balance of 91,000 rubles can be obtained when purchasing a new residential property.

Info

In this case, the number of transactions will not matter, since, having reached the maximum payment of 260,000 rubles, the citizen loses the right to receive a deduction.

You can receive a deduction not only for previous years, but also for the upcoming ones. Receipt of tax for previous years is limited to three years; for pensioners it can be increased to four years.

For example, in 2015, residential real estate was purchased for a total cost of 2.5 million rubles. You can apply for a tax refund in 2016.

At the same time, do not forget the maximum amount from which a deduction will be made - 2 million rubles, that is, 260,000 rubles. Official earnings for 2015 amounted to 30,000 rubles per month.

30,000 is multiplied by 13% and the personal income tax amount is 3,900 rubles. This amount is multiplied by the number of months in a year and the result is 46,800 rubles, that is, the amount of personal income tax for the year. This amount will be refunded for 2015.

It turns out that not the entire amount will be selected. 260,000 – 46,800 = 213,200 rubles. If the citizen continues to work officially, then he will be able to withdraw this amount in subsequent years or by declaring their return for previous years, that is, for 2013 and 2014. Of course, provided that income tax was withheld from him for these years.

The law provides several ways to obtain the required deduction.

Contact the tax office directly.

List of required documents:

• statement.
• passport and .
• completed form .
• reference .
• documents for housing ownership. This includes: a certificate, an agreement, an act of acceptance and transfer, if the housing was purchased under an agreement of shared participation in construction, if land was purchased for construction or with ready-made housing built on it, all title documents are transferred, when purchasing housing on a mortgage, a loan agreement is provided, a schedule making payments, indicating the interest rate;
• documents confirming payment for the purchase of housing (receipt, bank statement confirming the transfer of funds, receipt, etc.).
• bank account details to which payments will be made.

A more precise list of documents must be clarified with the tax authority.

You can submit a package of papers in person or by postal order, we will issue a valuable letter with a list of the attachments.

After preparing the entire list of documents, they are submitted to the local tax office.

Warning!

The verification of the papers takes no more than three months, after which, if the decision is positive, the applicant will be sent a notification of the decision.

Within a month, funds are credited to the account specified in the application.

Another way is with the help of the employer. To do this, submit an application for a tax refund yourself; after reviewing it and making a positive decision, the tax office will provide a notification to the accounting department at the applicant’s place of work.

The applicant himself must provide a complete package of documents for the acquired property and write a corresponding application addressed to the employer.

From this moment, the employer stops withholding personal income tax from wages until there is a limit of 260,000 rubles or 13% of the amount specified in the contract for the purchase of housing.

If residential real estate was acquired as joint property of spouses, then the distribution of the deduction occurs by agreement between them.

As a rule, shares are determined 50/50. If the distribution was 100/0, then the spouse who did not receive anything retains the right to a deduction when purchasing a home in the future.

The agreement on the distribution of shares is concluded once and cannot be changed in the future.

When registering housing as shared ownership, each spouse will have the right to a deduction equal to the size of their share. At the same time, it is prohibited to renounce your share or receive a deduction for the other spouse.

In all other respects, in relation to housing purchased at the time of the barque, the current tax legislation will be applied, taking into account all its changes.

Instructions

In order to apply for a tax deduction, you will need to provide the following documents to the tax authority at your place of residence. First, you must write an application addressed to the head of the institution to receive a tax deduction for, or housing. You must have the original certificate of ownership, purchase and sale agreement, acceptance certificate, all payment documents confirming the fact of transfer of money (this can be receipts from the seller, a copy of the duty payment receipt, receipts for receipt orders, cash and sales receipts and others).

Attach to these documents an income statement for the last year and a loan agreement if the apartment was purchased with a mortgage. It only makes sense to apply for a tax deduction when you receive an official salary. Take a 2NDFL salary certificate from your employer and attach it to the rest of the documents.

If you want to receive a tax deduction at your place of work, you don't have to fill out a tax return. Upon your application, tax inspectors will issue you with a certificate of entitlement benefits within 30 days. You bring this document to the accounting department, and based on it, income tax is not withheld from you for a certain time. This certificate is issued for the current period, and every year it needs to be reissued.

Thus, all documents must be submitted annually to the tax authority to confirm your right to benefits until the entire amount is paid. If the purchased apartment was not paid for by you, but, for example, by the employer, then you are not provided with a tax deduction. There is no statute of limitations for filing a tax deduction. If the annual salary does not amount to a lump sum deduction, its payment is transferred to the next year.

The tax deduction can be obtained once in a lifetime. If an apartment is purchased as shared ownership, each owner has the right to a deduction, which is calculated based on 50% of the cost of the apartment.

It is beneficial to apply for a tax deduction for an apartment through a tax deduction when you do not want a wide circle of people to know about it, you work several jobs, you need a large amount of money at once. It is good to apply for a deduction at your place of work when you receive a small salary, or against. When you have a higher salary, then you will receive the full deduction faster.

If you apply for a tax deduction for the purchase of an apartment through a mortgage, then, in addition to the loan agreement, you must provide a bank statement about the interest paid for each year, a statement about the cash flow for repaying the loan from the moment it was issued to the present day.

After this, the tax authority will review your application with attachments and provide a response within three months from the date of filing the application. Funds can be received into the account during the same period for the current year. Every year you must re-register your right to benefits and provide a new package of documents to the tax authority.