Property tax deduction means the ability of an individual to return personal income tax in the amount of 13% of the cost of housing, but not exceeding the limit of 2,000,000 rubles.

The rules for granting benefits are specified in Art. 220 of the Tax Code of the Russian Federation (clauses 3-4, part 1). You can receive a personal income tax refund in the following cases:

1. Purchasing housing or land.
2. Purchasing a share in real estate (we’ll talk about receiving a tax deduction for shared ownership and having a share under the DDU).
3. Construction of a house and its finishing.
4. Purchasing real estate with a mortgage.

Conditions of receipt

Who is entitled to a tax deduction when buying an apartment:

• Russian citizens paying personal income tax (not carrying out entrepreneurial activities);
• who, in addition to pensions, have legal monthly incomes of at least the minimum wage.

Reference. Non-working pensioners can provide the Federal Tax Service with a declaration for the last three years, on the basis of which a refund will be made.

Read about whether a pensioner has the right to a tax deduction if he works or does not work, and you will learn how to apply for it.

• foreign citizens with Russian resident status and confirmed income;
• if the property is registered in the name of a minor child, his parents or legal guardians can receive a deduction if they fall under the above categories (it is written about how to do this).

Now you know who is entitled to a tax deduction.

Who is not eligible to receive this deduction?

Some more features:

1. The benefit does not apply to real estate purchased with the help of maternity capital, military mortgages, the “young family” program and other government subsidies.
2. If the parties to the purchase and sale agreement are the employer and the employee, no deduction is provided.
3. Prohibited (spouses, parents and children, etc.)

Deduction amounts

A deduction of 13% is due on the following costs:

• expenses for purchasing a home;
• construction and finishing materials;
• construction and repair services;
• payment of estimate documentation;
• connection to public utilities;
• expenses for repayment of interest paid to the bank (in case of purchase with a mortgage.)

The maximum amount per taxpayer is 260 thousand rubles. (no more than 2,000,000 rubles are reimbursed from the value of the property).

Reference. If the property is worth more than the maximum amount and was purchased during marriage, the second spouse also has the right to deduct the property, and it does not matter in whose name the property is registered.

Read about how to get a deduction for your spouse.

Thus, for a family the maximum amount to be returned will be 560,000 rubles. If real estate is purchased with a mortgage, in addition to a deduction for the cost of housing, a deduction for bank interest is provided.

The maximum amount for them is 390 thousand. It is not difficult to independently calculate the amount to be returned.

For example, in 2016 a citizen bought a house worth 2,000,000 rubles. His monthly earnings for 2016 were 50,000 rubles, on which personal income tax was paid in the amount of 78,000 rubles.

The amount will be calculated as follows: 2,000,000 rubles. * 13% = 260,000 rub. For 2016, the Federal Tax Service will return 78,000 at a time. The remaining 182,000 will be reimbursed by the tax authorities in subsequent years.

How many times can you get it?

Property deduction has strict limits by law. Until 2014, you could use this right once in your entire life. From 01.01. In 2014, the property deduction is tied to the amount that the taxpayer spent on real estate.

If the refund from the purchase of housing is received from an amount less than the upper limit of the value of the property (RUB 2,000,000), you can receive it in addition if you purchase other real estate (paragraph 2, paragraph 1, clause 3, article 220 of the Tax Code of the Russian Federation).

If a citizen bought a home before 2014, then the old rules still apply.

When are documents submitted?

Property deductions have no statute of limitations. A citizen can exercise his right at any time after purchasing real estate.

To receive money in cash, you can contact the Federal Tax Service the following year after registering ownership of your home.

This is due to the fact that the 3-NDFL declaration, which is submitted to return funds, is drawn up only after the end of the calendar year. There are no restrictions on maximum periods; documents can be submitted after several years.

The Federal Tax Service returns personal income tax at a time for no more than the last three years. That is, if an object was purchased, for example, in 2012, and the application was submitted in 2017, you can receive a one-time deduction only for 2014, 2015 and 2016, for the remaining part you need will submit papers in subsequent years.

How to get a?

There are two options for receiving a deduction:

• in cash by personally contacting the Federal Tax Service;
• non-cash form of deduction through contacting the employer.

Personal appeal

If a citizen is interested in a one-time payment of funds, a package of documents should be submitted 12 months after taking ownership.

You need to write an application to the Federal Tax Service for the provision of a personal income tax refund, to which you must attach:

1. passport.
2. Documents that confirm the purchase of housing (purchase and sale agreement, mortgage agreement with the bank, etc.).
3. Declaration in form 3-NDFL.
4. You can order it from your employer, from a taxpayer assistance service, or fill it out yourself.
5. Certificate of income (issued by the employer).
6. Account number to which funds will need to be sent.

After reviewing the documents, the Federal Tax Service will send an official notification of the decision to the applicant’s address. If the deduction is approved, the funds will be transferred to the citizen’s account within a month (Article 78 of the Tax Code of the Russian Federation).

Through the employer

To receive a deduction through your employer, you do not need to wait twelve months, as in the first case.

When using this method, personal income tax will not be withheld from the citizen until the entire deduction amount has been exhausted.

You will need to submit an application to the Federal Tax Service to provide notice to the employer. The application must be accompanied by only a passport and papers confirming the purchase of the apartment.

After considering the application, the Federal Tax Service will send the applicant a notice, which will need to be taken to the accounting department at the place of work.

Based on this document, personal income tax will not be withheld from the employee. The maximum period for consideration of applications in both cases is three months from the date of application (Article 88 of the Tax Code).

Whatever method the taxpayer decides to use, documents for deduction must be submitted every year until full payment of the entire amount is made by the tax authorities.

Thus, the property deduction is a kind of state support measure for conscientious taxpayers in the form of a refund or reduction of the personal income tax tax base. All working citizens who pay personal income tax and have purchased housing legally can take advantage of this right.

Useful video

How to return the 13 percent tax?

Sections:

What expenses can I get a tax deduction for buying an apartment?

There are four main groups of such costs.

For the purchase of housing

The deduction applies to the purchase of residential houses, apartments, rooms or share(s) in them.

And if the housing was purchased without finishing, then with the help of a deduction you can reimburse the costs of repairs and finishing - both for the cost of finishing materials and for paying for the services of a team of repairmen, as well as for the development of design and estimate documentation for finishing work. But there is one condition: the contract for the purchase and sale of real estate in which these improvements are made must necessarily contain a condition that the property is sold in a state of unfinished construction or without finishing ().

For housing construction

The deduction can also be obtained if the construction of the object has not yet been completed (for example, when participating in shared construction of a house). Please note that in the latter case, in order to receive the deduction, you must have a transfer deed for the apartment or another document on the transfer of the shared construction object by the developer and its acceptance by the participant in the shared construction, signed by the parties. In its absence, even if you have a contract for participation in shared construction and receipts for payment under it, you will not be able to take advantage of the property tax deduction (,).

And in the case of purchasing an apartment under an agreement for participation in shared construction, the rights under which were received by the taxpayer under an agreement on the assignment of rights of claim, to confirm the right to a property tax deduction, the taxpayer submits an agreement on shared construction, an agreement on the assignment of rights of claim to an apartment in a building under construction and an act of transfer apartments to the taxpayer. At the same time, the expenses for purchasing an apartment include expenses incurred by the taxpayer in accordance with the concluded agreement for the assignment of rights of claim under the agreement for participation in shared construction ().

You can also deduct expenses for:

• development of design and estimate documentation;
• purchase of construction and finishing materials;
• construction work or services (completion of a residential building or a share(s) in it that has not been completed) and finishing;
• connecting a house to electricity, water and gas supply and sewerage networks or creating autonomous sources of electricity, water and gas supply and sewerage ().

For mortgage interest

You can compensate the cost of the loan if it is issued for both construction and purchase of housing. In this case, you will need to confirm the fact of payment of interest with payment documents - receipts for receipt orders, bank statements about the transfer of funds from the buyer's account to the seller's account, etc. ().

For the purchase of land

The deduction will be provided to the taxpayer if one of the following circumstances exists: if the house being purchased is located on this land or if the land is provided for individual housing construction.

It should be taken into account that expenses that are accepted for deduction are strictly defined in tax legislation and other expenses are not allowed to be deducted (). Thus, owners of garages and other non-residential real estate will not be able to claim compensation for part of their expenses.

It is important that the property must be located strictly on the territory of Russia (). Thus, a Russian owner of a villa on tropical islands will not be able to take advantage of the deduction when purchasing it.

How much deduction can I get when buying an apartment?

The amount of deductions varies depending on what expenses the taxpayer is claiming for reimbursement:

• for the purchase of real estate or land for housing or intended for its construction: in the amount of actual expenses incurred (), but not more than 2 million rubles. (). Thus, the buyer of an apartment can return no more than 260 thousand rubles on this basis;
• for repayment of mortgage interest: in the amount of expenses actually incurred (), but not more than 3 million rubles. (). Thus, the borrower can return no more than 390 thousand rubles on this basis.

Who can receive a tax refund when buying an apartment?

First of all, current legislation provides for the provision of a tax deduction for the purchase of housing only to the taxpayer. Taxpayers are organizations and individuals who are responsible for paying taxes ().

In addition, as a general rule, individuals must be tax residents of the Russian Federation (). These include citizens who are actually in Russia for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted in the case of short-term (less than six months) trips abroad for treatment, training or work in offshore hydrocarbon fields (). There is no time limit for staying in Russia for government and local government officials sent abroad, as well as for Russian military personnel serving abroad. These persons are recognized as tax residents, even if during the year they did not spend a single day in Russia ().

Also, a separate procedure has been established for recognizing residents of the Republic of Crimea and Sevastopol as tax residents in 2015. For them, 183 days of stay are calculated during the period from March 18 to December 31, 2014 ().

Persons who are not Russian tax residents can also be personal income tax payers, but only if their source of income is located in Russia (). However, as a general rule, they cannot receive a tax deduction ().

In addition, in order to receive a tax deduction, you must have income itself that is taxed. If the taxpayer does not have any income on which he is obliged to pay personal income tax, then he will not be able to receive a tax deduction. This tax applies to income received by tax residents both from Russian sources and from sources outside the Russian Federation, and for non-residents - only from Russian sources ().

It is important that the deduction is provided only to property owners. If you paid for the purchase of an apartment for another person, but did not become the owner of this property, then you will not be given a tax deduction. Just as they will not provide such a deduction to this person. An exception is the case of acquiring housing as the property of one’s children or wards under the age of 18 or constructing residential real estate for them ().

If an apartment was bought by spouses (and according to the rules of family law it became their common joint property), then the question often arises: is each of them entitled to receive a deduction or only the one in whose name the property is registered? The Russian Ministry of Finance has considered that both spouses can claim the deduction, and both husband and wife are entitled to the deduction in full, up to 2 million rubles. At the same time, the co-owner who has not applied for such a deduction retains the right to receive a property tax deduction for another property in full. True, this rule applies only if the documents confirming the emergence of ownership of the object (or the transfer deed - when acquiring rights to a shared construction project) are drawn up after January 1, 2014 ().

For objects purchased before January 1, 2014, a different rule applies: the amount of the deduction is distributed between spouses in accordance with their written application. Let us remind you that you can get a deduction from income for the three years preceding the year of tax filing (). In other words, if a taxpayer applied for a tax deduction for the purchase of housing in 2018, he will be able to receive a deduction from income of previous periods only for 2017, 2016 and 2015. In this case, the moment of purchasing the apartment does not matter, since there are no restrictions on the period of application for deduction ().

However, if the property was registered by the spouses not as joint property, but as common shared ownership, then each spouse must independently confirm the expenses incurred for its acquisition, and it is for the amount of these expenses that he will be provided with a tax deduction ().

Restrictions on receiving a tax deduction when purchasing an apartment

Thus, a tax deduction on this basis can be obtained only once in a lifetime (). However, one-time use implies the full use of the deduction amount, so using a deduction on several real estate properties is not a violation. Only after receiving the full amount of the tax deduction does the taxpayer lose the right to reuse it. For example, if a citizen purchased an apartment worth 1.5 million rubles, then he will be able to claim a deduction again when purchasing the next apartment or, for example, building a house - but for an amount not exceeding 500 thousand rubles. It should be noted that these rules are in effect only from January 1, 2014, so if you used a tax deduction for housing purchased before this date, then it is no longer possible to claim it again, regardless of the size of the previously provided deduction. So, if the taxpayer from our example purchased the first apartment before January 1, 2014, then the remainder of his deduction (500 thousand rubles) would simply “burn out” (,).

It is important that the rule on transferring part of the unused deduction applies only when purchasing or constructing housing. If a citizen wants to claim a deduction for mortgage interest, he can do this only once, even if the deduction amount does not reach 3 million rubles. ( , ).

A tax deduction will not be provided for part of the cost of housing paid at the expense of other persons (in particular, the employer) or maternity capital and in the case of the acquisition of real estate from interdependent persons. The latter include, for example, a spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward ().

Thus, you can receive a tax deduction when purchasing an apartment if the following circumstances exist simultaneously:

• you are a taxpayer, a Russian tax resident and pay personal income tax;
• the acquired or constructed real estate is located in Russia;
• you fully or partially independently paid for the specified objects, or interest on credits (loans) for their acquisition or construction and you are their owner;
• you have not previously received a similar property tax deduction in full (or did not receive it in any amount before January 1, 2014, and in relation to the mortgage interest deduction it is required that you have never received it at all before - regardless of whether before or after January 1, 2014);
• the property was not acquired from related parties.

In what cases is it impossible to obtain a property tax deduction for the purchase of housing?

What documents are needed to obtain a tax deduction for an apartment?

To receive a tax deduction for purchased or constructed residential real estate, the following documents will be required:

• (issued by the employer, if there are several of them, then you can get such a certificate from each of them);
• copies of documents confirming ownership of property (certificate of state registration of ownership, agreement on the acquisition of property or on participation in shared construction, acceptance certificate);
• documents confirming expenses incurred during the purchase or construction (sales and cash receipts, receipts, bank statements, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ();
• documents confirming interest costs for a loan or loan for the purchase of real estate when applying for a deduction on this basis (agreement and repayment schedule for the loan (loan) and payment of interest on it, payment documents confirming the payment of interest);
• application for a tax deduction;
• a copy of the child’s birth certificate (if the property is registered in the name of a minor child);
• a copy of the marriage certificate (if the property is registered as joint property);
• decision of the guardianship and trusteeship authority to establish guardianship or trusteeship (if real estate is acquired by guardians (trustees) for the ownership of their wards under the age of 18);
• confirmation of the right to receive a tax deduction from the Federal Tax Service (if the deduction is received through an employer).

If a deduction is provided for the purchase of land for individual housing construction, there is one caveat. You can receive such a deduction only after completion of construction and registration of rights to the erected house (). Therefore, submitting to the tax authorities a certificate of ownership of such a plot will not be enough to obtain a tax deduction - you will also need to submit a certificate of ownership of a residential building built on it.

Please note that all documents confirming expenses incurred must be drawn up in the prescribed manner and have all the necessary details, seals and signatures ().

Last updated June 2019

Every new owner of an apartment, residential building, or plot of land for individual housing construction strives to receive a property tax deduction. Its essence is to compensate for the costs of purchasing housing using previously paid taxes. In other words, the amount of taxes transferred by a citizen to the budget can be received back.

What property can be deducted from?

The law clearly defines the types of real estate for the purchase of which a property deduction is acceptable:

• apartments in multi-apartment buildings;
• apartments in houses under construction - shared construction;
• residential building (cottage, villa, country house, garden house and other buildings with residential purposes);
• unfinished residential building;
• isolated room in an apartment or house;
• land plot for the house being purchased. Such land should be of the following types: for individual housing construction, for personal farming, etc. For example, lands for agricultural purposes or for the construction of industrial facilities are not included in this list;
• bare area intended for individual housing construction;
• shares in the specified types of real estate.

The deduction is due both when purchasing a home and when building from scratch or completing construction.

In addition to the direct costs of purchase or construction, you can include in the deduction amounts interest on targeted loans for the purchase, construction and renovation of housing, for the purchase of land for construction, etc. (the so-called interest deduction). However, fines, penalties, and penalties for late payments are not included in this list.

Separately, land plots without residential buildings already built (or subsequently built) on them do not provide the opportunity to use the property deduction.

Example: In 2014, a citizen bought an empty plot for individual housing construction. Only in 2018 did he build a house on it. In this case, since 2014 he has no right to a deduction. Only starting in 2018 can he use it by confirming ownership of a house on this land. And also by providing documents for the land and its payment.

There are additional requirements for real estate that can be used to obtain a property tax deduction:

• location of an apartment or house in Russia;
• residential purpose, that is, for the residence of citizens. And if, for example, an apartment is purchased that has been transferred to non-residential premises, then the deduction is not allowed.
• no commercial purpose, only for personal and family use.

What expenses can be included in the deduction amount?

The table shows the cost, which is taken into account depending on the type of property:

Apartment the object itself - an apartment, room or rights to an apartment (in an apartment building under construction); construction and finishing materials (if the object is unfinished); finishing works, incl. design and estimate documentation.	House a house, including an unfinished one; construction and finishing supplies; work on finishing or completion/reconstruction of a house; communications connection services.
Construction of a residential building design and estimate documentation; building materials; construction and finishing works; services for connection to utility networks.	Interest on loans (credits) bank (contractual) interest on targeted loans (mortgage loans) for the purchase (of housing, land), as well as construction, repairs; % on loans (credits) for refinancing of previously issued loans (credits) for construction, purchase of housing, land.

Each type of expense must be confirmed by payment documents. Controversial issues usually arise when confirming the costs of finishing and completing apartments/houses. The contract for the purchase of an unfinished apartment must directly state that the housing is in rough condition and requires repairs. And when buying an unfinished house, the object is defective and construction needs to be completed.

What is the size of the property deduction in 2019?

The size of the property deduction is constantly changing (increasing). This is due to inflation and general rise in prices.

For the current state (2018, 2019):

• amount of property deduction when purchasing an apartment, land. plot, residential at home, as well as during construction and repairs is 2 million rubles. This is the tax base limit. The refund amount is calculated from it. That is, the maximum you can return from the budget is 260 thousand rubles. (2 million X 13%);
• interest on loans – 3 million rubles. (you can return - 390 thousand rubles), until 2014, interest on loans was taken into account in full without limitation.

These amounts indicate that a person over a certain period (depending on salary) can return 13% of the purchase costs (construction/repair). But no more than the specified restrictions.

Example: when purchasing an apartment for 1.4 million rubles, a citizen can return 182 thousand rubles (amount of expenses x 13%).

Receiving a tax deduction when purchasing an apartment is made from the amounts of personal income tax that the citizen has paid or will pay. In this case, only the 13% tax rate is taken into account.

Example: in 2017, a citizen received income taxed at 9%, 13%, 30%, 35% tax rates and in total paid personal income tax in the amount of 80 thousand rubles. Of these, only 30 thousand rubles were accrued at a 13% rate. This means that he will only be able to reimburse 30 thousand rubles.

Advice: you should be careful about paperwork, especially with regard to the cost of real estate. The seller (in the case of the sale of housing that has been his property for less than 5 years), in order to reduce the tax, may ask to specifically lower the cost of housing in the contract. If the price is less than 2 million rubles, then the buyer is at a disadvantage. In this case, the Federal Tax Service will give the right to deduct from the value of the contract. Promises from the seller about additional receipts, checks, etc. will not help solve the problem. Tax authorities focus only on the amount in the contract. And if you indicate other figures in the 3-NDFL declaration, this will be a reason for refusing the deduction.

If the cost of the apartment is more or less than 2 million rubles

• Often, spending on purchasing/building housing exceeds the property limit. deduction. Then the citizen is forced to make payments up to the maximum amount provided by law.

Example: Let’s say a cottage was purchased for 5 million rubles, the deductible amount will be 260 thousand rubles. (2 million x 13%). Those exceeding 3 million are not taken into account, they are simply burned. It is clear that the same deduction rate will apply when purchasing a home for 6 million rubles. and for 7 million rubles. etc.

• If the deduction base is less than the maximum limit, the owner can receive an additional deduction for another property. This additional housing can be purchased/built later.

Example: In 2018, an apartment was purchased for 1.5 million rubles. The citizen claimed a deduction of 195 thousand rubles. Next year, the same citizen buys a residential building worth 3,000,000 rubles. He also has the right to claim a deduction and will receive 65 thousand rubles. (2 million (limit amount) “-” 1,500,000 (expenses at the first deduction) = 500,000 “X” 13%). But keep in mind that if, upon the second purchase of real estate, the law increases the maximum deduction amount (for example, to 2.5 million rubles), you will retain the maximum amount that existed during the first application (in our case, 2 million rubles. ).

In a relationship interest deduction on loans (credits) such transfer of amounts is not allowed. Get cash. deduction is possible only in relation to one piece of real estate, regardless of whether the expenses have reached the maximum amount or not.

For a mortgage (loan), property deductions are allowed for both housing and interest. In this case, the total maximum tax base reaches 5,000,000 rubles. (2 million for real estate + 3 million for interest).

• 260 thousand rubles.- maximum amount of money back in hand (purchase/construction/repair of real estate)
• 390 thousand rubles.- interest on loans/credits

Eventually, You can return 650 thousand rubles in money.

The following funds are not included in expenses:

• received under state or municipal support programs (maternity capital, subsidies, subsidies, benefits, etc.),
• provided free of charge by the employer for the purchase of land or the acquisition/construction/repair of housing.

Example: the cost of the apartment was 1,653,026 rubles. of which 453,026 thousand rubles. maternal capital. In this case, the amount of expenses for property deduction will be equal to 1.2 million (1,653,026 - 453,026) rubles.

Is it possible to use the deduction several times if it is not received in full?

The deduction applies to the purchase of several objects, purchased simultaneously or gradually. But until the cost of purchases (from a specific owner) reaches 2 million rubles.

This does not apply to those citizens who purchased housing/land before 01/01/2014. At that time this rule was not in effect.

For the loan-credit type of deduction, the return amount can be selected only in relation to one property.

Documents confirming the right of deduction

To use the property. In addition, you need to collect a package of documents. The specific list is determined depending on the type of life situation. The table shows sets of documents for typical situations:

Title of the document	apartment room	residential house	Construction of a residential building	Shared construction of an apartment in an apartment building	land with residential building	land for individual housing construction	renovation of apartment, room	Completion of an unfinished house
Residential building purchase agreement	-	Yes	-	-	Yes	-	-	-
Agreement for the purchase of an apartment, room	Yes	-	-	-	-	-	Yes	-
Agreement on shared participation in construction	-	-	-	Yes	-	-	-	-
Act of transfer of shared construction object	-	-	-	Yes	-	-	-	-
Certificate of state registration of property rights (hereinafter referred to as SGRPS) or an extract from the state register for a residential building	-	Yes	-	-	-	-	-	-
SGRPS/extract from the state register for an apartment, room	Yes	-	-	-	-	-	Yes	-
SGRPS/extract from the state register for a land plot	-	-	-	-	Yes	Yes	-	-
Documents on expenses for the purchase of construction (finishing) materials or work	-	-	Yes	-	-	-	Yes	Yes
Financial documents confirming the purchase of real estate	Yes	Yes	-	Yes	Yes	Yes	-	-
Documents for connection to energy resources and utility networks	-	-	-	-	-	-	Yes	Yes

When paying interest on a loan (credit), the following documents are additionally added to the listed documents:

• loan (credit) agreement;
• loan/credit repayment schedule;
• bank certificate confirming interest paid;
• payment documents.

2 ways to receive a deduction, list of documents for deduction

Deduction received through the Federal Tax Service - one-time deduction

Receiving cash deduction through the Federal Tax Service, the so-called one-time deduction when purchasing an apartment, house, land (construction and renovation of housing). At the beginning of the next year, after the year in which the purchase (registration of construction) took place, the citizen can file a tax. Declaration 3-NDFL to the Federal Tax Service. You can fill out the declaration yourself, or contact specialists to fill it out, and you can also entrust the provision of a package of documents to a representative (by power of attorney).

So, the following (minimum required) list of documents should be submitted to the Federal Tax Service:

• ​register with a list of submitted documents;
• ​application for submission of a deduction;
• ​declaration 3-NDFL, in which all calculations have been made and the amount of tax that must be transferred by the tax authority to the citizen’s personal account is indicated;
• ​certificate 2-NDFL from the place of work (from all works);
• documents confirming the ownership of the property - state certificate. property registration/extract from the Unified State Register of Real Estate, an acceptance certificate (not required for a purchase and sale agreement), payment documents confirming payment for housing and interest on loans (receipts, payment orders, payment receipts);
• ​copy of passport;
• ​ after checking the declaration (no more than 3 months), the inspection informs about the result of the check (in writing or by phone) and offers to submit an application to the Federal Tax Service for the return of the deduction to the taxpayer’s account, indicating payment details. After submitting such an application, the tax amount is transferred to the citizen’s account within 3 weeks. It is possible to submit an application for payment simultaneously with the main package of documents.
• depending on the specific everyday situation, additional documents may be submitted (for example, a marriage certificate, an agreement between the spouses on the distribution of shares, etc.);
• if payment for housing was from another person, then payment documents are needed (which will indicate that the payment is being made for the buyer) and a power of attorney for the right to make such payments.

There are no time limits for applying to the tax authority to obtain a deduction. But if you apply late, it is not always possible to return the tax for the year in which the property was purchased. The legislation (clause 7 of Article 78 of the Tax Code of the Russian Federation) stipulates that the tax can be returned no later than three years from the date of its payment. That is, the periods (years) for which the tax is returned are counted from the year of direct submission of documents to the Federal Tax Service.

Example: a citizen bought an apartment in 2012, the initial application to the Federal Tax Service could have been made in 2013 (to receive personal income tax for 2012). However, the citizen decided to apply to the tax service for the deduction only in 2018. So, it is possible to return the tax no earlier than 2015, that is, for 2015, 2016, 2017. - three previous years.

Example: the house was purchased in 2016, the decision to receive the deduction was made in 2018. Property deduction can be realized for 2017 and 2016. Earlier it is impossible, since the first, earliest, year of deduction is precisely the year of acquisition of property.

Advice: if the initial deadline for applying for a deduction is missed, when submitting documents to the Federal Tax Service, immediately submit declarations for all missed years (within the permissible three-year period) one declaration for each year, but no more than three. This way you can quickly realize your property deduction.

How long should I wait for a tax deduction when applying to the tax office?

So, after submitting the documents, the inspectorate can conduct an inspection within 3 months. Based on the result, a decision is made to grant a deduction or refuse. The tax office must notify the taxpayer of the decision. If the deduction is confirmed, he submits the application and his bank account details. Within a maximum of 1 month (usually within 2 weeks), funds are transferred to the citizen’s account.

Receiving a deduction from the employer - receiving a monthly deduction

With the second method, the application is possible already in the year in which the purchase/construction/repair of the property, etc. took place. But still, the citizen applies to the Federal Tax Service to receive notification of the right to take advantage of the deduction. The following are submitted to the tax office:

• ​ register of transferred documents;
• ​ application with a request to confirm the right to deduction (filled out according to the recommended form of the Federal Tax Service);
• ​ documents justifying the right to deduction (according to the table above).

Providing a 3-NDFL declaration and 2-NDFL certificates (as in the first option) is not required.

If a positive answer is received, the citizen provides at the place of work:

• application for the return of personal income tax amounts from accrued wages in the future (about non-withholding of income tax);
• notification to the tax authority.

The employer can already pay wages in full this year (without withholding personal income tax). And when a 3-NDFL declaration is submitted to the tax office, such a deduction can only be received next year for the total amount of tax withheld for the year. Although combined options for obtaining deductions are allowed, they usually lead to errors and unnecessary problems.

If in one year the deduction is not received in full, then the resulting balance is carried over to the next year and so on until the deduction is realized to the last ruble. Moreover, every year a citizen is obliged to complete the above application procedure. Upon receipt of the carryover balance, deduction of supporting documents is no longer required. Only a declaration and an application must be provided.

The deduction is provided from income tax paid in the year of registration of ownership of real estate (if applied on time), no earlier, with the exception of pensioners. The latter can take 3 years before the transaction.

Advice: if a citizen works in several places, then it is advisable to apply for a deduction to the Federal Tax Service, since when receiving a deduction from one of the employers for the reporting year, an uncollected personal income tax will remain and in order to receive the balance you will have to additionally apply to the Federal Tax Service. This complicates the calculation of the balance carried over to future periods and is simply not convenient for the citizen.

Step-by-step instructions for obtaining a property deduction

Property deduction received as a refund from the budget - through the Federal Tax Service			Property deduction received from the employer
Acquisition, construction or renovation of housing, purchase of land (conclusion of contracts, documentation of expenses, state registration of property rights, etc.)			Acquisition, construction or renovation of real estate (conclusion of contracts, documentation of expenses, state registration of rights, etc.)
Filling out the personal income tax return-3 (from January 1 of the year following the year of purchase, construction or repair) and preparing copies of documents on the acquisition, construction or repair of real estate.			Preparation of copies of documents for deduction
Submitting a package of documents, preferably, to the territorial Federal Tax Service at the citizen’s place of residence at any time during the year. Documentation is submitted in person upon presentation of a passport or through an authorized representative (by notarized power of attorney). The package of documents includes: two copies of declaration 3 personal income tax personal income tax refund application Help 2-NDFL passport documents justifying the deduction with their inventory Documents must be submitted in copies; originals must be available to present upon request of the inspector.			Submission to the Federal Tax Service at your place of residence: applications for property rights deduction documents confirming the deduction. Documentation is submitted in person or through a representative in copies (originals are also required to certify copies in cases of request by the inspector). The application is submitted in 2 duplicate copies, an inventory is attached to the documents for deduction.
On the taxpayer’s copy (inventory and application) and declaration, the Federal Tax Service inspector puts a mark (with date) on the acceptance of documents for inspection			On the taxpayer’s copy (inventory, application, declaration), the inspector puts a mark (with the date) of acceptance of documents for inspection
The validity of the property deduction is verified (desk audit) within 3 months.			After submitting the application within 30 days, the Federal Tax Service issues a notice stating: the amount of expenses for purchasing real estate; type of expenses; details of the enterprise, the year the use of such a deduction began. The notice is issued for 1 employer and is permission to make a tax deduction for the employee only for 1 year.
Confirmation of the right to deduction (in writing or by telephone) and transfer of funds to the citizen	refusal to provide property deduction (decision to refuse)		The notice and application for deduction are submitted to the employer, who returns the amount of personal income tax already withheld in the current year and does not withhold tax until the end of this year.	refusal to confirm property deduction (decision to refuse)
	Appealing a refusal to a higher tax office or in court			Appealing a refusal to a higher tax office

On what basis can the tax office refuse a property deduction?

The tax inspectorate's refusal to grant a property tax deduction when purchasing an apartment, room, or house may be after a desk audit is possible if it has discovered:

• conflicting information in the declaration and supporting documents, incorrect calculations (mathematical errors in calculations);
• according to the documents provided, there is no basis for applying a property deduction (for example, a citizen has already used the right to a deduction and the maximum amount of expenses from which the deduction was received reached 2 million rubles, or a land plot was purchased not for individual housing construction, etc.);
• incorrect preparation of the 3rd personal income tax declaration, lack of documents (or parts of documents) confirming the legality of the deduction, as well as their legal inconsistency;
• if the housing was purchased at the expense of the employer in the name of the employee;
• if the purchase and sale agreement was concluded between relatives (interdependent persons) - children (full and half-blooded), parents, spouses, grandchildren, grandparents;
• and also when the transaction is made between citizens who are subordinates in service;
• if the apartment was purchased entirely with state funds. “military mortgage” program, “young family program”, etc.
• from the amount of own funds spent on the purchase of an apartment, funds received in the form of maternity capital, subsidies, benefits, etc. will be deducted;
• objects do not fall under the deduction program (for example, non-residential premises in an apartment building were purchased).

Obtaining a property tax deduction for a child

When concluding a transaction, parents (adoptive parents, guardians, trustees) act on behalf of the minor; they can also exercise the right to dispose of taxes. excluding the child.

There are certain requirements that should be followed when deducting in such situations:

• the child’s age must not exceed 18 years;
• a parent who decides to receive a deduction for a child has the right to do so, if he has not previously received a deduction for himself;
• When purchasing real estate (share) in the name of a child, payment is made from the parent’s own funds.

Situation 1: The home is purchased in the child's name. Upon receipt of cash. For deductions, a standard package of documents is submitted to the Federal Tax Service, plus the child’s birth certificate. Be careful when preparing payment documents. They must clearly indicate the person who receives the child benefit.

Situation 2: Real estate is acquired as common shared ownership, in the name of one of the parents and the child(ren). A parent can take advantage of both the deduction for himself and the deduction for his child.

Example: A citizen bought an apartment worth 3 million rubles. and registered it in equal shares for himself and two children, 1/3 each. A citizen can receive a deduction in the amount of 260 thousand rubles, that is, for all shareholders. After this, the citizen is considered to have taken advantage of the deduction in full; children retain the right to deduction for future periods. In this case, the consent of the second spouse not participating in the transaction is not required to deduct for children.

Situation 3: Property is purchased for spouses and child(ren). The deduction for children can be received by either spouse or both spouses at once.

Example: a residential house was purchased for spouses and two children in equal shares (¼ each) worth 4,000,000 rubles. One of the spouses can receive a deduction for themselves and two children, that is, in the amount of ¾ of the total deduction - 195,000 rubles. (2 million rubles/4 X 3 X 13%). Or each spouse can receive 2/4 of the total deduction. Thus, the share of one child will be realized by one spouse, and the second by another. In addition to the standard package of documents, it is necessary to submit birth certificates of the children and an agreement between the spouses on the distribution of shares of the children among themselves.

Situation 4: Housing is purchased for the parent(s), child(ren) and a third party. In fact, this situation does not differ in any specifics from situations 2 and 3. Therefore, any wisdom in describing this case is not required. It is only worth clarifying that no consent or other permitting documents from a third party are required in such a transaction.

After a parent applies a deduction for a child (regardless of its size), the child does not lose the right to a property deduction in the future in the amounts that will be established at that time. The use of a deduction for a child implies the exercise by the parent of his right to a deduction.

Each parent can receive a deduction for the same child under different transactions. In other words, it is permissible to receive a deduction twice for one child.

Property tax deduction for pensioners

A tax deduction for the purchase of an apartment (land, house, etc.) by pensioners, as an exception, provides the opportunity to return the tax for the three previous years before the year in which the property was purchased.

Example: the pensioner bought an apartment in 2018, then the deduction is transferred to 2017, 2016, 2015. Thus, by contacting the Federal Tax Service in 2019, a deduction can be received for 2018, 2017, 2016 and 2015, regardless of whether the pensioner had income or not.

Example: the citizen has been retired since 2005, having no income other than a pension (tax-free). In 2017, he bought an apartment. In 2019, he can claim a tax refund for 2018, 2017, 2016, 2015. It is incorrect to determine the preceding periods from the year in which the citizen retired. That is, take into account the previous period from 2005 to 2003. it is forbidden.

If the pensioner did not apply for the deduction in a timely manner, then the previous three years of the transferred balance are counted from the year of application to the tax office.

There are situations when a citizen purchased real estate and applied to the INFS for a deduction without using it in full (with a transfer of the balance). Subsequently, the citizen retires and has the right to a tax refund for the previous three years.

Example: a citizen bought an apartment in 2017. In 2018, he filed documents with the IRS and received part of the deduction. Also in 2018, he retired. In 2019, he submits another application for the remainder of the deduction and uses the pensioner’s right to a tax refund for early years, namely, for 2018, 2016 and 2015 (for 2017 the deduction has already been received).

To receive “pension” deductions, it does not matter whether the taxpayer works or not; in any case, the right is available.

A pensioner, in addition to the standard package of documents, needs a copy of the document on pension status (pension certificate/certificate from the pension fund).

Tax deduction when purchasing a share of an apartment

A tax deduction arises not only for the 100% owner of real estate, but also for owners of shares in such real estate. As a rule, shareholders are either spouses or close relatives, but there may also be third parties.

The most common cases of tax application. deduction for shares is joint participation in property of spouses or parents and their children.

The owner of an interest in real estate (which is usually expressed as a fraction or percentage) is not tied to the size of his share. The actual amount of expenses for acquiring your share of the property determines the amount of the deduction. That is, the 2 million milestone is not tied to the object, as it was before 01/01/2014, but to a specific buyer. It turns out that for 2 million rubles. expenses can be claimed by any number of shareholders in one property, as long as the total value of the property allows.

Example: The apartment was purchased by two persons in equal shares (1/2). The total cost of the apartment is 4 million rubles. Accordingly, each shareholder has the right to deduct 2,000,000 rubles. In past years, each shareholder could receive 1 million rubles, since from 1 property it was possible to receive a total of 2 million rubles. and this amount was distributed among shareholders in proportion to the size of their shares.

But if the value of real estate is less than the established maximum amount (2 million rubles), questions should not arise at all.

Example: three citizens buy a cottage worth 1.5 million rubles in equal shares (1/3). Each of the property participants has the right to a deduction in the amount of RUR 500,000. (1500,000 X 1/3).

When purchasing a hotel share by one buyer, there are no difficulties with deductions, but when several people (not spouses) are involved in the transaction, the following situations occur:

Features of obtaining a tax deduction for spouses

There are two types of common property of spouses.

• Common joint property, when housing or land is purchased in the name of one of the spouses or both, but without determining the shares in the property.
• Common shared ownership, when upon purchase both spouses appear in the documents with a clear distribution of shares among themselves.

With common joint ownership

When purchasing real estate in joint ownership, virtually no controversial or difficult issues arise.

So, either one of the spouses or both can participate in the transaction. In any case, their shares in the real estate are assumed to be equal (by force of law), that is, 50 percent each. The paperwork for deduction is also standard. However, sometimes additionally it is required:

• Marriage certificate;
• agreement of the spouses on the distribution of shares.

Situation 1: If housing is purchased by one of the spouses, who appears in both the purchase documents and the payment documents. The right to deduction can be obtained solely by the spouse in whose name the transaction is executed. In this case, submission of a marriage certificate and agreement of the spouses on the distribution of the deduction is not required.

Situation 2: If the real estate documents are issued in the name of one of the spouses and it does not matter on whose behalf the payment was made under the agreement, you can receive a deduction either depending on the amount of expenses incurred (confirmed by payment documents) or by agreement between the spouses (including a spouse can receive a 100% deduction , whose name does not appear on the property documents). It is necessary to submit both a marriage certificate and an agreement to the Federal Tax Service.

Situation 3: Both spouses appear in the contract for the purchase of housing; documents for payment are drawn up either from both or from one of the spouses. The marriage certificate and agreement must be included in the package of documents for the Federal Tax Service.

Situation 4: Real estate was acquired during marriage in the name of one of the spouses, payment documents are also in the name of this spouse. If the funds for the purchase of housing are not common property (for example, given to one of the spouses or received by inheritance), then the second spouse (not included in the real estate documents) does not have the right to deduction, since such property is not recognized as joint property. In practice, it is difficult for the tax authority to track the monetary source of the spouses if these circumstances are not specifically stated in the contract for the purchase of housing or are otherwise notified to the Federal Tax Service. Therefore, tax authorities will not be able to correctly qualify such a transaction, and if there are appropriate statements and agreements, the deduction between spouses can be distributed at their request, contrary to the established rules.

How is the deduction distributed between spouses?

The distribution is made in order to realize the deduction as quickly as possible and with greater benefit to the spouses.

If the total amount of housing is equal to or less than 2 million rubles . Then distributions are possible (50 / 50; 70 / 30; 90 / 10, etc.). Moreover, each spouse can further exercise his right from other objects up to the full limit.

The cost of housing is more than 2 million rubles. Each surrogate can receive a full deduction (2 million) if the transaction price allows.

With common shared ownership

Receiving a deduction by spouses who have shared ownership of a property is carried out according to the general rules for applying the deduction for shareholders. That is, one of the spouses cannot exercise the right to deduction in relation to the share of the other spouse.

In accordance with the law, the purchase of property by spouses in shares is possible either with or without the conclusion of a marriage contract certified by a notary. Most often, transactions are made by drawing up contracts for the purchase and sale of housing with the distribution of shares of the spouses among themselves and the subsequent successful state. registration (in the Russian register) without a marriage contract. Moreover, such documents are accepted by the tax service, and the required deduction is provided without problems. Such cases are possible when the shares of the spouses are not only equal (50/50), but also have different sizes (10/90, 65/35, etc.).

But don’t be surprised if you are denied a deduction in such a situation. It will be possible to challenge the refusal only in court.

The most error-free option for concluding such a transaction: in the real estate purchase and sale agreement, spouses can include a condition on the distribution of shares among themselves, separately indicating in the agreement that this is their marriage agreement. That is, include elements of a marriage contract in the purchase agreement. However, such an agreement must be certified by a notary.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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Content

Some Russians do not know what a tax deduction is when buying an apartment. This lack of awareness is fraught with the fact that citizens are not even aware of their authority to return a decent amount of money spent on the purchase. If you are planning a serious deal, be sure to ask how to get a tax deduction when buying an apartment. The subtleties and nuances of this process are discussed later in the article.

In what cases can you get a property deduction?

Every law-abiding resident of the Russian Federation is obliged to pay personal income tax (NDFL). It is automatically deducted from wages. However, there are situations in which the state can give part of the previously paid funds as a tax deduction. The person's income subject to tax is reduced by this amount.

A tax deduction can be returned when purchasing an apartment either with a mortgage or with personal money, or purchasing an object in an unfinished new building. In addition, it is permissible to include in the amount the costs of purchasing finishing materials and paying for the work of repairmen. However, the latter fact is possible only when the purchase agreement states that the object was purchased unfinished or there is no finishing.

Who can get a tax deduction

According to the law, the following can return tax on the purchase of an apartment:

1. Residents of the Russian Federation who did not leave the country for six months and went to work.
2. Officially employed personal income tax payers.
3. Working pensioners or those who retired less than three years ago.
4. Minor children who are also full or partial owners. His parents will receive the money. When the child grows up, he will have the right to issue another return personally to himself.

Amount of deduction in 2019

In fact, to date, the last changes in this area were made in 2014. According to them, the maximum deduction is 2 million rubles. The maximum savings in this case is 2,000,000 x 13% = 260,000 rubles. The payment cannot be more than the amount that the person actually paid into the budget. If he transferred less than 260 thousand rubles, he will not receive a full refund.

Starting in 2014, the deduction can be applied to multiple real estate purchases until it reaches the two million limit. That is, a person has the right to purchase several objects cheaper, for example, an apartment for one and a half million rubles and a dacha for half a million, and a certain period of time may pass between transactions. If the cost of the object exceeds two million, the citizen will not receive more than 260 thousand. Since 2015, each homeowner has the right to take his own limit, the amount is not divided among everyone.

1. For a credit facility. The property deduction when purchasing an apartment with a mortgage contains two components. The first is the purchase amount (2 million rubles maximum), the second is the amount of interest accrued on the loan (limit – 3 million rubles). The payment calculation scheme looks like this: 2,000,000 x 13% = 260,000 rubles. (of the cost of housing), 3,000,000 x 13% = 390,000 rub. (from percent). 260000 + 390000 = 650000 rub. The mortgage interest deduction is only available for one property. Subsequent payments will have to be made in the usual way.
2. If living space is purchased as joint property, for example, by a husband and wife, then each has the right to a two million ruble deduction. The situation is the same with a large number of equal owners.
3. When buying a home together, the amount is calculated in proportion to the share of each participant. Let's say an apartment is valued at 4 million rubles. The wife's share is 70%, the husband's is 30%. The calculation will be made for each shareholder: 260,000 x 70% = 182,000 rubles. (for the wife) and 260,000 x 30% = 78,000 rub. (for spouse).

Methods and procedure for obtaining

Provision is carried out in the following ways:

1. The entire amount is immediately sent to the Federal Tax Service Inspectorate (IFTS). You should apply at the beginning of the next tax period with a declaration for the previous one. The money that was deducted from the person last year will be returned to him.
2. There is another option for getting a tax deduction when buying a new apartment - from your employer. It will stop withholding tax for the remaining months of the year. As soon as the documents for a tax deduction for the purchase of an apartment are accepted and reviewed, a person’s salary will increase by 13%.

Through the tax office

Procedure for obtaining from the Federal Tax Service:

1. First, a person receives ownership rights.
2. Next, he needs to collect a list of papers and send them to the Federal Tax Service. This can be done both in person and by mail.
3. The case will be considered for three months, and then the applicant will be sent a notification of a positive or negative decision.
4. If the Federal Tax Service gives the go-ahead, the citizen draws up an application, writes down his account number in it, and after 30 days the money goes there.

Through the employer

Procedure for obtaining at the place of work:

1. Go to the Federal Tax Service and ask to notify your employer that your money should be returned to you.
2. Prepare your documents.
3. Provide the received notice and other papers to the employer.
4. Write a statement, and starting next month, income taxes will no longer be collected from your salary.

List of required documents

To begin the registration process, contact the Federal Tax Service with the following documents:

• declaration 3-NDFL;
• passport or other identification document and copies;
• income certificate 2-NDFL;
• application for money transfer with bank details;
• certificate of state registration of property rights;
• a receipt for payment for real estate;
• purchase agreement or equity participation agreement;
• act of acceptance and transfer of an object.

Additional list of documents for tax deduction for an apartment on a mortgage:

• agreement with a banking organization;
• certificate of annual interest.

If a married couple rents an apartment together, then the following documents must be submitted:

• statement of share distribution;
• a document confirming the fact that the couple is married.

To collect money for a minor child, you need to submit the following documents:

• child's birth certificate;
• a statement of shared distribution, where both mother and father are indicated.

Tax refund deadline

It depends on the chosen receiving path:

1. Through the Federal Tax Service. The period for reviewing documents is 90 days. Then the citizen is sent a notification of the decision within 10 days. Having received it, he goes to the Federal Tax Service with an application to transfer the amount to his bank account. Money for the entire previous reporting period (maximum 12 months of the past year) will arrive in the bank in 30 days in one amount.
2. Through the employer. The documents are reviewed throughout the month and the tax inspectorate sends a tax refund notice to the employee. The next salary after receiving the notification will be transferred without tax withholding. This will continue until the end of the year. This method is convenient for those who purchased housing in late autumn or winter. This way he will receive a large sum of money relatively quickly.

There is no concept of a statute of limitations for returns, but the money will be transferred only for three years, even if you bought the living space much earlier. However, you can take 13% of the cost of just one apartment if you have been the owner for a long time. If you acquired housing after 2014, then you can return your limit again until you exhaust it completely. It is not a fact that it will be one apartment. You'll probably want to buy a few cheap properties over time.

Video: how to apply for a tax refund for purchasing an apartment

To summarize all the above information and draw general conclusions for yourself, watch the following video. It briefly and clearly explains how to get a tax deduction when buying a new apartment. After watching the video below, you will be aware of what rights you are entitled to when buying a home, where you should go and under what conditions the money will be given to you. Do not neglect your opportunity to receive the funds that are due to you by law.

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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.