According to the law, for the purchase of real estate involving credit funds relies financial compensation in the form of a tax deduction. Consider what documents for a tax refund for an apartment on a mortgage will be needed in order to exercise your legal right. At the same time, the list of documents is quite large, but collecting it is not as difficult as it might seem at first glance.

Download immediately: Read about all the intricacies of the design below.

Documents for the return of a deduction for an apartment purchased in a mortgage

Before we talk about the list required documents to the tax authority, in order to receive a tax deduction on a mortgage, it is necessary to clarify the most important points.

When buying an apartment on credit, you can get 2 types of tax deduction:

main - 13% of the property value;
for mortgage interest - 13% of the amount of interest paid to the bank.

It should be noted that not everyone can get a refund of personal income tax. Citizens who:

purchase housing for personal (non-commercial) purposes;
have official income taxable with income tax;
live on the territory of Russia more than 183 calendar days in a year in a row.

The tax deduction is not refundable when purchasing property under maternal capital, at the expense of budgetary funds or funds belonging to third parties, when concluding a real estate transaction between close relatives!

Receiving return of personal income tax can be issued in one of the following ways:

by contacting the Inspectorate of the Federal Tax Service at the place of registration - the expected amount will be transferred to the applicant's personal bank account;
by applying to the accounting department at the place of work - the taxpayer will be exempt from at personal income tax until the total is equal to the amount deducted.

A package of documents for a tax refund when buying an apartment on a mortgage:

declaration in the form of 3-NDFL;
certificate from the official place of work (2-NDFL) for each working year;
a photocopy of the passport of a citizen of the Russian Federation;
photocopy credit agreement with a payment schedule;
a photocopy of the sales contract;
application for a tax refund addressed to the head of the IFTS;
application for the refund of the deduction for the paid interest on the mortgage;
help from financial institution who issued a loan on the amount of interest paid under the agreement;
certificate of ownership (extract from the USRR from 01/02/2017), or an act of acceptance and transfer of property when purchasing in a facility under construction;
photocopies payment documents(for tax compensation on a mortgage), confirming the deposit of funds against the payment of a loan;
photocopies of payment documents confirming the fact of payment for housing for mortgage deduction.
bank statement indicating the details and account number (for transferring funds).

When purchasing real estate on a mortgage, it is possible to receive compensation not only for interest, but also for other expenses: for the acquisition of property, finishing and construction materials, payment for work and services. Therefore, it is important to keep all receipts, receipts and other documents confirming payment!

To register a tax deduction for a mortgage with common property of spouses, you will also need:

a photocopy of the marriage registration certificate;
a statement on the determination of shares in joint ownership.

You can apply for a deduction for mortgage lending only after signing the acceptance certificate and receiving the keys to the real estate in your hands.

Documentation for the tax deduction for an apartment on a mortgage again

From January 1, 2014 property deduction the value of real estate was increased to 2 million rubles and by interest - up to 3 million rubles. If, when buying a home, the established limit was not used up in full, then you can receive compensation many times, until the established amount of funds is completely exhausted. But this applies only to the property part, it is possible to use the interest return only upon the initial purchase of real estate on credit.

When submitting a repeated declaration with the aim of returning 13% from the purchase of real estate, you do not need to provide a full package of documents. To receive tax deduction balances you will need:

certificate 2-NDFL for the year;
a photocopy of the passport of a citizen of the Russian Federation in the event of a change in data;
a photocopy of the conclusion or dissolution of marriage in case of a change of surname;
certificate from the bank to confirm the amount of interest paid for the year.

The full return of personal income tax, which is implemented in full, excludes the possibility of re-using the return of the deduction, with the further acquisition of real estate.

Help from VTB Bank 24

To return the deduction from the interest paid on the loan, you need to provide a certificate from the bank to the tax office. What this document is and how it is filled out, let us consider using the example of a certificate from VTB 24 bank about the interest paid on the mortgage.

You can get a certificate on hand by applying personally to a bank branch with a passport.

The name of the borrower and the details of the identity document will be indicated in the "header" of the document. Below is the date and registration number of the form. The "body" of the document contains the following information:

No. and date of the loan agreement;
date of issue and expiration;
loan type ( credit product);
total loan amount
the amount of the monthly installment;
agreement status (open or closed).

The certificate must necessarily contain a summary confirming that the client does not have any debts to the bank. The signature of the head of the bank branch must also be present.

How to order a certificate from Sberbank

To order a certificate of the balance of mortgage debt in Sberbank, you also need to visit the office financial institution personally.

In the upper right corner of the form, the appointment is written - "At the place of demand".

Help contains mandatory information:

about the bank (branch, address);
about the loan agreement (number, date);
about the borrower (full name, passport data).

All information on debt repayment is presented in the form of a table. The form is signed by an authorized employee and certified by the seal of the organization.

You can preliminarily familiarize yourself with the document by requesting a certificate of interest paid on a mortgage from Sberbank online. You can do this in your personal account, indicating the number credit document.

Questions and answers

Is it possible to get a deduction on interest on a mortgage if the house has not been rented out yet?

It is possible to get an interest deduction (as well as the main deduction) after state registration property rights. If housing is purchased in an unfinished house, you can submit documents to the IFTS after signing the act of acceptance and transfer of property.

What documents are needed to submit 3-NDFL when buying an apartment on a mortgage?

To submit a 3-NDFL tax return, you will need a package of documents:

a copy of the loan agreement with the payment schedule;
application for the return of personal income tax and a completed 3-personal income tax declaration;
2-NDFL certificate for the entire required period;
a statement from a bank or credit institution about the interest paid off;
copies of documents certifying the existence of real estate expenses;
Agreement confirming the acquisition of property (purchase and sale);
Certificate of ownership / extract from the USRR / act of acceptance and transfer of the apartment;
Copy of passport, TIN certificate and work book(the need to provide a work book must be clarified in your department of the Federal Tax Service Inspectorate).

This is a list of basic documents required for filing with the tax authority. If your case is individual, ask the appropriate question at the local branch of the Inspectorate of the Federal Tax Service.

17.04.18 533 279 0

Apartment tax deduction: complete instructions

The state is ready to give you 520 thousand rubles. Take them away.

Ekaterina Miroshkina

economist

You bought an apartment: with your own money or with a mortgage. Under certain conditions, the state is ready to return part of the money to you. In total, you can get 260 from the budget or even

Material: what is a deduction

If you work officially and receive a salary, then you pay personal income tax. This is usually 13%. And although this money is withheld and transferred to the budget by your employer, the money itself is yours and it is you who pay it.

Tax deduction is an opportunity to get back a part of the paid personal income tax from the budget. The principle of operation is this: the state recognizes that you have spent part of your income on something useful, and allows you to deduct this amount from your taxable income. Eventually the tax base becomes less and you either do not need to pay tax for some time, or an overpaid amount appears, which is returned to your account.

To receive deductions, you need to be a tax resident, pay personal income tax and have confirmation that you have spent money on something the state thinks you need: bought a house, paid for medical treatment or study, donated to charity. If you are an individual entrepreneur on the simplified tax system, then you do not pay personal income tax - there is another income tax and it is not suitable for deduction. If you are a non-resident, you are not given a deduction.

There are several types of deductions. For example, there are social, property, professional, standard and investment. When you buy an apartment, you are entitled to a property deduction. The rules that apply for property deduction do not work for other types.

In addition to the tax deduction when buying an apartment, there is a property deduction when selling - this is another thing, do not mix it up. They do not replace or cancel each other.

When it comes to deductions, two concepts are used: the amount of the deduction and the amount of tax to be refunded. The deduction amount is how much the state allows you to reduce your income when buying an apartment. The amount of personal income tax to be returned - how much money will actually be returned to you from the budget. In simple terms, the refund amount is 13% of the deduction amount.

When the right to a deduction arises when buying an apartment

A deduction can only be claimed if several conditions are met.

You paid for the apartment and you can confirm this with documents. Payment can be full or partial, but must be mandatory: the amount of the deduction depends on the actual costs. You cannot receive a deduction for an inherited or donated apartment, because you have not spent anything, which means you have not reduced the taxable base. Participants military mortgage they also cannot use the deduction on a general basis, because the state gives them part of the amount for an apartment.

There are title documents. For a new building, this can be an act of acceptance and transfer of an apartment. Contract equity participation will not work, even if you have paid the full amount - you will have to wait until the apartment is rented out.

For secondary housing, ownership must be confirmed by a certificate or extract from the USRN. Apartment documents must be issued for you or your spouse. Mom's apartment will not be suitable for deduction, even if it is actually yours and you paid for it.

The seller is not a close relative to you. When buying an apartment from interdependent persons, a deduction will not be given. You can buy an apartment from your mother or sister, but you cannot get a deduction for such a transaction. Even if you honestly gave your mom the money for the apartment, they will definitely refuse the deduction. Conscientiousness will not help here - this has already been verified in the Supreme Court.

You cannot hide a purchase from related persons: the tax authority will check the relationship by common bases... If there is interdependence not between relatives, but for other reasons, then they will figure it out and demand to return the money.

For a tax mother-in-law, this is not a mother. So, they won't give a deduction for a deal with my mother, but for a deal with my mother-in-law, you can get it. You cannot buy an apartment from your brother for deduction, but you can buy an apartment from your wife's brother. Then think for yourself.

Not only close relatives can be interdependent, but also other people who could influence the terms and result of the transaction. For example, common-law wife or father common child... But this is in theory - the tax authorities still have to prove it.

You can get a deduction after buying an apartment from the son of my mother's friend.

Previously, you did not exercise your right to deduction. The property deduction when buying an apartment has a limit, and each person is given one for life. You cannot reuse a deduction over the limit. If once when buying an apartment you received money from the tax and you do not have the remainder of the deduction - that's all, then you can skip reading.

Apartment in Russia. There is nothing to add here.

Documents for registration of a deduction for an apartment

All documents can be provided in copies, the tax office itself will check them against the databases. If you have any questions, you will be asked for the originals - they will call and take you. But this does not happen often - usually there are enough scans sent via Personal Area, or copies attached to the declaration.

List of documents for registration of a deduction:

A copy of the certificate of ownership or an extract from the USRN.
A copy of the contract for the acquisition of real estate and the act of its transfer.
Payment documents (receipts for credit orders, Bank statements on the transfer of money to the seller's account, receipt, sales and cash receipts).
Help 2-NDFL, if you submit a declaration.
Application for the distribution of the deduction between the spouses if they bought an apartment in marriage.

What documents to confirm expenses

A deduction will not be given if you do not confirm that you spent money on the apartment. And since cashier's checks are usually not knocked out for an apartment, you will have to additionally attend to the necessary documents.

There are several nuances with payment documents that neither a realtor nor a tax inspector will tell you about. Usually they pop up when you make a deduction - then it is too late to fix something.

Receipt. Payment can be confirmed by a receipt - moreover, the usual one, not certified by a notary. The main thing is that it contains all the information about the apartment and the seller, his signature, the amount and date of the transfer of money. The receipt must be written by hand: if the realtor gives you a printed one, it is better to refuse and ask the seller to write in person. This is important not only for the deduction.

Contract. You can confirm payment for deduction by an agreement if it contains a clause that the seller received money. The contract must be certified by a notary - this is also a confirmation of payment. It is not necessary to present a receipt.

The Ministry of Finance is not against the confirmation of expenses even by an agreement not certified by a notary. It is enough to indicate in it that the payments for the apartment were made in full, the buyer handed over, and the seller received the entire amount.

But it's better to take a receipt after all. It is not a matter of deduction: the Supreme Court considers that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to claim back the apartment

Banking documents. To confirm payment through a bank, receipts and account statements are suitable. A newsletter from a bank will not work either. Store receipts and payments.

Deduction limit and transfer of the balance to other objects

The deduction for the purchase of an apartment is equal to the amount of your expenses. But the state is not ready to return 13% of any amount of expenses for an apartment, so it has set a limit: since 2008 - 2 million rubles per person.

The property deduction limit means that regardless of the region and real value apartments, one person can receive a maximum of 13% of 2 million rubles - that is, 260 thousand.

An example of calculating a deduction and personal income tax to be refunded per person

Apartment cost	The amount of the deduction	Personal income tax to be refunded
1,500,000 RUR	1,500,000 RUR	195,000 RUB
2,000,000 R	2,000,000 R	260,000 RUB
RUB 3,000,000	2,000,000 R	260,000 RUB
5,000,000 RUR	2,000,000 R	260,000 RUB

Apartment cost

1,500,000 RUR

The amount of the deduction

1,500,000 RUR

Personal income tax to be refunded

195,000 RUB

Apartment cost

2,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax to be refunded

260,000 RUB

Apartment cost

RUB 3,000,000

The amount of the deduction

2,000,000 R

Personal income tax to be refunded

260,000 RUB

Apartment cost

5,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax to be refunded

260,000 RUB

Until 2014. The property deduction limit was tied not only to the taxpayer, but also to the object. It was given once in a lifetime and only for one apartment. If the apartment cost less than 2 million rubles, the rest of the deduction could not be transferred to another object - this money was “burned out” and 13% of the unused amount could never be received.

For example, in 2013 you bought an apartment for 1.5 million rubles. They declared a deduction in the amount of actual expenses and received 13% of this amount in money - only 195 thousand rubles. You did not use the entire deduction limit - up to 2 million there were still 500 thousand rubles left. But you will not return 65 thousand rubles of tax, even if you buy another apartment in 2018. The right of deduction has been used, the balance cannot be carried over. Although the rules have changed, they do not apply to those who used their right to deduction before 2014.

From January 1, 2014 the deduction limit is not tied to an object, and the remainder can be transferred to other objects.

If in 2015 you bought an apartment for 1.5 million rubles and returned the tax, then when buying another apartment in 2018 you can use the rest of the deduction and take another 65 thousand from the state.

The limit and conditions for deduction are determined by the year in which the right to deduction arose. Not for the period when you paid for an apartment in a new building or filed a declaration, but when you received an act or certificate of ownership.

For example, in 2007 the deduction limit was 1 million rubles. If you got the right to deduction in 2007, and you declared it only in 2018, then you will return a maximum of 130 thousand, even if the price of an apartment is 2 million or more. The increase in the deduction limit in 2008 does not apply to you.

But you don't have to use the deduction for that particular apartment. You can not declare it yet, buy another apartment (even selling the previous one) and then use your right to deduction - with an increased limit and the ability to transfer the remainder to other objects. If the tax has already been returned to you, you cannot refuse the deduction and declare it for another apartment in a larger amount.

Carrying over the balance to the next year

To use the entire deduction for the year, you need to earn about 170 thousand rubles a month. Then the annual income will exceed 2 million and it will be possible to immediately collect the maximum possible amount of tax - 260 thousand. But this is not the case for everyone, so it is usually impossible to use the entire deduction in a year.

The remainder of the deduction can be carried over to the next years until the taxpayer is refunded the entire amount of personal income tax paid.

For example, if an apartment costs 2 million rubles, and income is 1 million rubles a year, then the deduction will stretch over two years. And if at the same price of the apartment the annual income is 500 thousand rubles, then the personal income tax will have to be returned within four years. You can extend the deduction for any period until the state returns 13% of the total cost of the apartment.

Exception for retirees. If you buy a retired apartment, you can return the tax for the year you bought the apartment, and three years before that. In fact, a pensioner returns personal income tax immediately in four years - no one else has such privileges. You can file four declarations and get a lot of money right away. It does not matter whether the pensioner is working or not. If you receive a pension, you take personal income tax immediately in four years.

This norm is needed in order for a pensioner to receive more money while he receives taxable income. Or he was able to return the tax for a longer period - while saving up for an apartment. When he receives only a pension, he will stop paying personal income tax and will no longer be able to take anything from the budget.

How to get a tax deduction

In the next year or any other year after buying an apartment, you must apply for tax return 3-NDFL. The tax return form must correspond to the year for which you want to return the tax. Forms change, so you need to keep track of this. Although a formally incorrect form is not a reason to refuse a deduction, there may be other lines, codes, and even a cost structure.

The correct form of the 3-NDFL declaration can be found on the website nalog.ru. There is also a program for filling out the declaration. The package of documents can be sent through the taxpayer's personal account. You don't even need to go anywhere. The tax office will check the declaration for up to three months, and then refund the tax to the account.

The declaration cannot be submitted in the same year when the apartment was bought - only in the following periods. If you buy an apartment in April 2018 and decide to return your personal income tax according to the declaration, you will receive it only after a year. All this time, 13% will be deducted from your salary and transferred to the budget.

A deduction-only declaration can be submitted on any day: there are no time limits during the year. But if income is declared, you need to report until April 30 of next year. It is impossible to submit several declarations for the same period: each next one will be considered updated and will cancel the previous one.

How to apply for a deduction from an employer

To return personal income tax when buying an apartment, it is not necessary to wait for the next year. You can not pay tax right away and receive a salary increase. To do this, you need to receive a notice of the right to deduction.

Serve in tax statement- the form is in the taxpayer's personal account, everything is filled out electronically. Attach copies of documents there and sign with EDS. The signature key is generated directly in your personal account.

Within a month, the tax office will give you a notification - take it to work and immediately stop paying tax. You don't have to wait a year and fill out incomprehensible sheets in the declaration: you do not need to submit 3-NDFL.

In addition to the fact that you will not be withheld personal income tax, you must also return the entire amount withheld from the beginning of the year. If you buy an apartment in September 2018 and receive a notice of the right to deduction, you will be refunded the entire personal income tax that was withheld for nine months - from January.

If you have multiple employers, you can take multiple notices and not pay tax everywhere. But it is important that an employment contract is concluded with each employer. According to civil law, so return Personal income tax

Instructions for the return of personal income tax when buying an apartment

Check all conditions for deduction. Tax can be refunded only if all requirements are met. The list is in the article.
Understand the nuances of your situation. Maybe your family has the right to a double deduction, or maybe it’s better for someone else not to declare it for this apartment. Distribute the deduction between the spouses, refund the tax on expenses for children, write a power of attorney to the mother. If you cannot figure it out yourself, write to [email protected]
Choose the method of receiving the deduction: at the tax office or at the employer. These options can be alternated as you like until the deduction limit is exhausted.
Prepare documents according to the list: make copies and scans, keep originals at hand.
Fill out the 3-NDFL tax return or application for notification.
Send the documents to the tax office. You can take them in person, send them by mail or through the taxpayer's personal account.
Wait for the money on the account or take the notice and take it to work.
Keep track of the remainder of the deduction in order to quickly pick up another part of the personal income tax next year.

- This is a refund of a certain amount that was paid as payment for the property. To obtain such a refund, you should pay a visit to tax office, having previously collected a package of papers confirming the operation.

In each specific case, it is necessary to prepare certain documentation. Its list may vary according to the circumstances of the acquisition of housing and the conditions for obtaining compensation.

Documents for contacting the tax office

When the purchase of housing was carried out for personal savings, then you need to pay a visit to the fiscal service, and always at the place of your registration or registration.

Every year on April 30, tax authorities complete the filing of annual tax returns. But the documentation on tax refund can be filed even after this date.

For a visit to the tax authorities, you need to prepare:

passport of a citizen of the Russian Federation (if the applicant is a parent minor child, you also need to add the birth certificate of the latter);
form 3-NDFL (In the next article we will tell you in detail);
form 2-NDFL, which is issued by the employer (if a citizen does not work in one firm, then this certificate must be issued from each employer separately);
account number for accrual of funds, if approved;
papers proving the right to housing (extract from the ERGN, which replaced the certificate);
document confirming the act of purchasing the apartment.

The original documents are usually provided to the tax office, but notarized copies can also be submitted. The declaration, like the application, is submitted only in the form of an original with a signature.

Considering that each region has its own documentary features, it is better to check the complete list of required papers directly on the website of the local tax service.

After submitting the application and the rest of the documentation to the fiscal service, the tax authorities conduct a cameral examination of the papers. Consideration of an application and study of documentation, as a rule, lasts no more than 3 months, after which a decision is made.

Sometimes the fiscal service may request Additional information or invite the applicant to clarify the controversial points.

After making a decision in favor of the applicant, to a bank account that this citizen indicated when submitting the application, a certain amount from the tax compensation will be transferred. A citizen of the Russian Federation can dispose of these funds at his own discretion.

Sometimes it is not necessary to go to the tax authorities to get compensation. Rather, you can contact the tax authorities for written confirmation of the right to draw up a deduction. In this case, the documentation package is prepared as standard. The only difference is in the format of the application.

Application form confirming the taxpayer's right to receive
property tax deductions in .docx (Word) format

Documents for return from salary

Each officially registered employee pays tax from their wages... Compensation for the purchase of an apartment can be formalized as non-payment of this income tax.

To carry out the entire procedure correctly, you must:

Obtain a certificate from the fiscal service, which confirms the eligibility for compensation. For registration, it is enough to write an application.
Submit a certificate issued by tax service, to the employer.
Supplement the package of documents with such papers as, which certifies the applicant's ownership of the apartment and confirms the fact of payment for housing.

To avoid misunderstandings when preparing documents, information on full list It is better to check the papers directly with the employer.

After collecting the documents, you need to attach a statement to the package, on the basis of which the accounting department will stop deducting income tax from the employee's salary until full compensation of the calculated amount.

It is possible to prepare all the papers for obtaining a deduction only after a full payment for the living space and after completing the documentation that confirms the right to own the apartment.

Documents for tax deduction when buying an apartment on a mortgage

Even those citizens who have taken housing on a mortgage can draw up paperwork and receive this compensation. Its amount is 13% of total amount, which should not be more than 3 million rubles.

To prepare documentation for the tax deduction when buying an apartment on a mortgage, you should visit the fiscal service at the place of registration. The procedure takes place in the same order as when buying for your own money. A standard package of documents is also being prepared, but it must be supplemented with a loan agreement and a certificate from the bank that issued the loan. It indicates the interest charged for the year.

The amount of compensation in this case is transferred to the bank account indicated by the applicant not immediately and not in full, but in parts for each past year for the entire period of validity of the mortgage agreement.

Despite the fact that collecting documents in any of the described cases takes time and effort, it will be cheaper than contacting legal company or a consulting firm. In both cases, the fiscal service will take at least 3 months to consider the case and make a positive decision.

What documents need to be prepared (video)?

The video presented is about the necessary documentation that should be prepared for processing tax compensation when buying a living space.

Many home buyers do not even realize that part of the money spent can be returned by receiving property tax deduction... Moreover, they have no idea how this can be done technically. Therefore, let's figure out together who can claim a tax deduction, what documents need to be provided to receive it, and in what time frame.

You may get:

owner of housing;
cypryg (-a) of the owner (under the terms of the purchase of the property in breach);
Since January 1, 2014, the parent of the incomplete housing owner (adoptive parent, foster parents, guardians, trustees) (clause 6 of article 220 of the Tax Code of the Russian Federation). At the same time, the child retains the right to receive a tax deduction in the future, when purchasing his own apartment.

A special procedure for obtaining a deduction applies if the apartment is purchased by a pensioner. By general rule if the owner did not have taxable income in reporting period(recall that state pensions are not taxed), then the right to apply the deduction can be transferred to the three previous years preceding the year of purchase of an apartment (clause 10 of article 220 of the Tax Code of the Russian Federation).

Previously, this rule was valid only for unemployed pensioners... Now, those retirees who continue to work can take advantage of the transfer of deduction. The truth is, there is one "but". If the owner submits a declaration not in the year following the year of the acquisition of the property, but later, for example, a year after the purchase, then the number of years to which the balance of the deduction can be transferred will accordingly decrease by one year (Letters of the Ministry of Finance of the Russian Federation of July 18, 2012 . No. 03-04-05 / 7-882, dated June 29, 2012 No. 03-04-05 / 7-805).

Property deduction amount

It should be recalled that from January 1, 2014, new rules came into effect regarding the procedure for obtaining property deductions. They apply when granting a deduction for apartments (residential buildings, rooms and shares in them) purchased after the entry into force of the amendments. If the property was purchased before January 1, 2014, then the rules in force at the time of purchase / sale apply. This also applies to the case when real estate was purchased before 2013, and the deduction for it was declared already in 2014 (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-05 / 24920).

What changed? Until January 1, 2014, citizens could not receive a deduction for the cost of acquiring one property item, and a deduction for the cost of paying off interest on another object (Letter of the Ministry of Finance of Russia dated July 23, 2010 N 03-04-05 / 6-412) ... From January 1, 2014, the new provisions of Art. 220 of the Tax Code of the Russian Federation allows two such categories of expenses to be claimed for deduction for different property objects (Letter of the Ministry of Finance of Russia dated 09.13.2013 N 03-04-07 / 37870).

Until December 31, 2013, the following rule was applied: if the owner received a deduction, but did not completely exhaust the entire limit on it, then using the balance again, when buying another apartment, will no longer work. Now, new norms are in force that allow the use of the deduction balance when purchasing other apartments - until the entire deduction limit is exhausted (subparagraph 1 of paragraph 3 of article 220 of the Tax Code of the Russian Federation).

You can use the deduction in any year following the year of purchase, since there is no statute of limitations for obtaining a tax deduction from the Tax Code of the Russian Federation. A tax deduction can only be obtained for an already completed taxable period... For example, if the apartment was purchased in 2016, then it will be possible to submit documents and receive a deduction starting in 2017.

The right to property deduction can be used from the year in which the certificate of ownership of real estate was obtained (subparagraph 6 of paragraph 3 of article 220 of the Tax Code of the Russian Federation).

Please note: since July 15, 2016, no property certificates are issued, and the only document confirming the right to a property deduction for personal income tax for the purchase of housing is an extract from the Unified State Register (Letter of the Ministry of Finance dated 04.10.2016 No. 03-04-07 / 57750, sent by the letter of the Federal Tax Service dated 18.10.2016 No. BS-4-11 / [email protected]).

So, the legislation provides for two types of property deduction (Art.220 Tax Code):

deduction in the amount of actually incurred expenses for new construction or purchase of housing;
deduction in the amount of actually incurred expenses for repayment of interest on targeted loans (credits), for new construction or purchase of housing.

The taxpayer will be refunded an amount of 13% (personal income tax rate) of the amount of expenses for the purchase of housing and payment of interest on it (while the amount of such expenses cannot exceed 2 million or 3 million rubles, respectively). For example, if the cost of an apartment is 2 million rubles, you can return 260 thousand rubles, that is, from the full purchase amount. But also from an apartment worth 7 million rubles. a taxpayer can claim a refund of the same 260 thousand rubles.

Advice: Do not underestimate the amount of the transaction in the purchase and sale agreement (this is usually done if the property was owned by the seller for less than 5 years), since it is from this amount that you can issue a property deduction.

Practical situation

A taxpayer has acquired a real estate object for living under a sale and purchase agreement. The certificate of state registration of ownership as an object of law states: "Apartments, non-residential purpose." Is a taxpayer entitled to claim a property deduction?

Answer: By virtue of Part 2 of Art. 15 of the Housing Code of the Russian Federation, residential premises are considered to be isolated premises, which are real estate and suitable for permanent residence citizens (meets the established sanitary and technical rules and regulations, other legal requirements). At the same time, Part 1 of Art. 16 ZhK RF, the number of residential premises includes a residential building (part of a residential building), an apartment (part of an apartment), a room.

Thus, this type of real estate as "apartments, non-residential purpose", for formal reasons, does not apply to living quarters in the sense of tax and housing legislation, therefore, the grounds for obtaining a property tax deduction established by paragraphs. 3 p. 1 of Art. 220 of the Tax Code of the Russian Federation, in this situation is not available.

Practical situation

From the certificate on the 2-NDFL form, it follows that the organization withheld personal income tax from the employee's income, but did not transfer the tax to the budget. Currently, a bankruptcy procedure has been introduced against the organization and there is a possibility that the amount of tax withheld will not be collected from the organization. Does the tax authority have the right to refuse a property deduction for the purchase of an apartment to an employee of such an organization due to arrears on personal income tax?

Answer: if the organization - tax agent withheld personal income tax in a timely manner and in full, but did not transfer the tax amount to the budget, an individual, with appropriate documentary evidence of the costs associated with the acquisition of an apartment, has the right to receive such a deduction (Letter of the Federal Tax Service of Russia dated 15.06.2012 N ED-3-3 / [email protected]). The tax authority does not have the right to refuse an individual - a taxpayer of personal income tax in a property deduction for personal income tax, provided for in paragraphs. 3 p. 1 of Art. 220 of the Tax Code of the Russian Federation, on the grounds that the employing organization (tax agent), when paying income to the taxpayer, withheld personal income tax, but did not transfer it to the budget, even if the amount of withheld tax was not collected from the organization due to bankruptcy.

Expenses for new construction or purchase of housing

The expenses for the acquisition of real estate are understood as the following expenses:

to purchase a residential building, apartment, room, or share (shares) in them in a finished house, or rights to an apartment, room or share (shares) in them in a house under construction;
for the purchase of building and finishing materials;
for work related to the finishing of an apartment, a room or shares (shares) in them, as well as the costs of developing design and estimate documentation for finishing work;
for construction work (completion of a residential building or a share (stakes) in it, not completed construction) and finishing;
for connection to the networks of electricity, water and gas supply and sewerage or the creation of autonomous sources of electricity, water and gas supply and sewerage.

The costs of finishing, completion and connection to the networks can be accepted for the application of the tax deduction only if it was stated in the purchase / sale agreement of the apartment or residential building that the construction of the acquired house was not completed, and the apartment was being sold without finishing (subparagraph 5, p. . 3 article 220 of the Tax Code of the Russian Federation).

Anything that is not included in the above list cannot be included in the calculation of the tax deduction. The expenses for pre-planning, expenses for the purchase of equipment and other equipment should not be included (letter of the Ministry of Finance of Russia dated August 24, 2010 No. 03-04-05 / 9-492, letter of the Federal Tax Service of Russia dated April 6, 2011 No. KE-4-3. / [email protected]). If they are indicated in the declaration, then they will be deducted as a deduction. As a result, it is necessary to transform the declaration and submit it to deduct it out.

Expenses for repayment of interest on target loans

If the apartment was bought using mortgage lending, then a property deduction can also be obtained from the amount of interest paid. The right to deduction arises in the tax period in which the interest was paid and in which the documents supporting it are dated. In this case, such a right arises not earlier than the period when the right to deduct in the amount of expenses for the purchase (construction) of housing arises (Letter of the Ministry of Finance of Russia dated 04/07/2014 N 03-04-05 / 15495). That is, if mortgage for the purchase of housing was received in 2015, the document on the ownership of housing was issued in the same 2015, then the interest paid can be returned already in 2016 for 2015.

Until January 1, 2014, the amount of such expenses was not limited. If the right to receive a property deduction arose from January 1, 2014, then a deduction in the amount of interest expenses can be granted only in relation to one object real estate and in the amount of no more than three million rubles.

Where can I get a deduction

You can get a property deduction in two ways:

from the employer (employers) - before the end of the tax period, subject to confirmation from the inspectorate of the right to deduction. In this case, the receipt of the deduction represents the payment of wages without deduction of 13 percent of personal income tax from the month in which the employee brings confirmation from the inspection.

at tax authority- at the end of the tax period, they are returned in a lump sum with the entire amount of deductions of an individual that he made during the year from his income in the amount of 13 percent.

Receiving a deduction through an employer

Step by step, this procedure will look like this:

Step 1: Write an application in any form to receive a notification from the tax authority about the right to a property deduction.

Step 2 . Prepare copies of documents confirming the right to receive a property deduction.

Step 3. Submit to the tax authority at the place of residence an application for a notification of the right to a property deduction with copies of documents confirming this right.

Step 4. After 30 days, receive a notice of the right to a property deduction from the tax authority.

Step 5. Provide a notice issued by the tax authority to the employer, which will be the basis for not withholding personal income tax from the amount of income paid to an individual until the end of the year.

Tip: When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for inspection by the tax inspector.

When making a deduction through an employer, it is quite common for an employee to submit an application, supported by a notification from the tax authority confirming his right to deduct, directly in January. After all, the confirmation of the tax is done within 30 days from the moment of receipt of the employee's request. In this case, the organization provides a deduction from the beginning of the tax period in which the employee applied for it. The amount of tax calculated and withheld from the beginning of the tax period up to and including the month (if the tax has already been calculated and withheld in it), in which the employee applied for a deduction, is unnecessarily withheld and must be returned by the tax agent (Letter dated November 22, 2016 No. 03-04-06 / 68714).

This position was confirmed in paragraph 15 of the Review of the practice of considering by courts cases related to the application of Chapter 23 of the Tax Code. Russian Federation approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015.

Example. Citizen Savchenko in 2016 bought himself an apartment worth 1,400,000 rubles. He applied to the employer for a property tax deduction in September 2016.

In the period from January to August 2016 inclusive, the employee was paid a salary in the amount of 394,988 rubles. and withheld personal income tax in the amount of 51 348.44 rubles. (394 988 rub. X 13%).

In the period from September to December 2016 inclusive, the employee was paid a salary in the amount of 192,800 rubles. Since the employee received the right to a property deduction, personal income tax from this amount in the amount of 25,064 rubles. (192,800 rubles x 13%) he does not have to pay and, accordingly, the organization - the tax agent does not withhold this amount.

But for the return of 51 348.44 rubles. - previously withheld personal income tax - the employee, according to the Ministry of Finance of the Russian Federation, must apply directly to the tax office.

By the way, a citizen, if he wishes, can receive the remainder of the deduction from the employer, if he has previously received it through the inspection in an unsatisfactory amount.

Receiving a deduction through the tax office

To receive a property deduction at the end of the year, the taxpayer must:

Step 1. Fill in a tax return (in the form of 3-NDFL).

Step 2. Get a certificate from the accounting department at the place of work about the amounts of accrued and withheld taxes for the corresponding year in the form 2-NDFL.

Step 3. Prepare copies of documents confirming the right to housing.

Step 4. Prepare copies of payment documents:

confirming the taxpayer's expenses for the acquisition of property (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the seller's address and passport data and other documents) ;
testifying to the payment of interest under a target loan agreement or loan agreement, mortgage agreement(in the absence or "burnout" of information in cashier's checks such documents can be extracts from the personal accounts of the taxpayer, certificates of the organization that issued the loan on the interest paid for using the loan).

Step 5. Submit a completed tax return with copies of documents confirming actual expenses and the right to receive a deduction when purchasing property to the tax authority at the place of residence.

From January 1, 2014, a taxpayer does not need to submit an application to receive a property deduction, as well as a deduction for interest expenses. The declaration itself is a written statement of the payer about the objects of taxation, about the income received and the expenses incurred (Letter of the Federal Tax Service of Russia dated December 17, 2012 N ED-4-3 / [email protected]).

Please note that the owner can count on a property deduction four months after the inspection receives a declaration in the form of 3-NDFL (three months office check and one month is the tax refund period). Of course, it is quite possible that the tax office will conduct an audit and list cash faster. But if the verification period has been delayed and the amount of the deduction has not been credited to the homeowner's account after 4 months, then the owner has the right to expect to receive a penalty for late tax refund.

Conditions for obtaining: The owner can receive a deduction for the tax period in which he had income taxed at the rate of 13 percent of personal income tax. If the amount of income natural person does not allow the use of the deduction in full in the current year, then its remainder can be carried over to subsequent years (clause 9 of article 220 of the Tax Code of the Russian Federation). To do this, the taxpayer must submit to the inspectorate a declaration for the next year indicating the unused balance and a 2-NDFL certificate. At the same time, it is not necessary to re-submit the package of supporting documents (Letter of the Ministry of Finance of Russia dated 06/07/2013 N 03-04-05 / 21309). It should be borne in mind that the period for applying for an underutilized deduction is limited to three years.

When the right to deduction cannot be exercised

The right to deduction cannot be exercised in the following cases:

A citizen has already used the property deduction earlier when buying or building a residential building, apartment or shares in them in the period from 01.01.2001 to 31.12.2013, even in an amount less than established by law limit size.

The fact is that until 01.01.2014 property deduction for expenses was provided only for one property. If the actual costs of acquiring (building) a house or apartment turned out to be less than the established limit for the deduction, then the unused part of the deduction "burned out" and it is currently impossible to use the deduction.

The citizen has already taken advantage of the deduction for one or more real estate objects, the title to which you have arose after 01/01/2014, in full - 2,000,000 rubles. (Clause 1 Clause 3, Clause 11 Article 220 of the Tax Code of the Russian Federation). If the taxpayer has exercised the right to receive such a deduction in an amount less than its maximum amount, the remainder of the deduction until its full use may be taken into account later when purchasing another housing object. This procedure applies to the deduction, the right to receive which arose from January 1, 2014 (Letter of the Ministry of Finance of Russia dated January 29, 2014 N 03-04-05 / 3251).
If a citizen is not a tax resident of the Russian Federation - regardless of the size of the tax rate applied to your income (clause 3 of article 210, clause 3 of article 224 of the Tax Code of the Russian Federation).
If a citizen has no income, in respect of which the tax rate of 13% is applied, established by paragraph 1 of Art. 224 of the Tax Code of the Russian Federation.
If the sale and purchase transaction is concluded with a citizen who is interdependent with respect to the taxpayer. Interdependent persons recognized: spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (curator) and ward (Article 105.1 of the Tax Code of the Russian Federation).
The citizen did not incur expenses in connection with the acquisition of property, as he received it: as a result of privatization; in order of inheritance; as a gift; in the form of winning the lottery, etc.
The citizen did not incur expenses in connection with the acquisition (construction) of immovable property, since the corresponding expenses were fully covered (clause 5 of article 220 of the Tax Code of the Russian Federation): at the expense of the employer; at the expense of other persons; at the expense of maternity (family) capital allocated to ensure the implementation of additional measures state support families with children; at the expense of payments provided from budget funds budgetary system RF.
If a residential building (apartment) was purchased partially at the expense of own funds an individual, and partly at the expense of the budget of the budgetary system of the Russian Federation, then the deduction will be provided only for expenses that exceed the amount of funds received from the budget.
The buyer incurred expenses related to the acquisition (construction) of real estate, but he has not yet acquired ownership of the relevant object (subparagraph 6 of paragraph 3 of article 220 of the Tax Code of the Russian Federation).
There are no documents confirming the right to deduction, payment documents (clauses 6, 7, clause 3, clause 4 of article 220 of the Tax Code of the Russian Federation).

In addition, you cannot use the property deduction for personal income tax in the amount of the cost of repayment of interest on targeted loans for the purchase (construction) of real estate in the following cases.

The citizen has already used the property deduction for the cost of repaying interest on targeted loans (loans) aimed at the acquisition (construction) of a residential building, apartment (clause 8, article 220 of the Tax Code of the Russian Federation).
The loan (loan) was issued for other (not related to the acquisition of housing) purposes or without specifying the purpose (subparagraph 4 of paragraph 1 of article 220 of the Tax Code of the Russian Federation).

Practical situation

The taxpayer is a co-borrower under a loan agreement, the funds under which were spent on the purchase of housing (apartment) by his parents. Can he use the property deduction for personal income tax on the interest paid (in proportion to his part of the debt)?

Answer: The Tax Code of the Russian Federation connects the provision of a property tax deduction not only with the fact that the taxpayer incurred expenses, but also with the acquisition of housing in the ownership of the taxpayer, that is, with the presence of a document confirming the registration of ownership of the apartment. Consequently, the taxpayer-co-borrower does not have the right to take advantage of the property deduction for the interest paid, due to the fact that the apartment was acquired in the ownership of the parents.

Practical situation

An employee, a citizen of Kazakhstan, who is not a tax resident of the Russian Federation, got a job in the organization under an employment contract in March 2015. In April 2015, the specified employee purchased an apartment and applied to the tax authority at the place of his registration to receive a notification to the employer about the property tax deduction established by paragraphs. 3 p. 1 of Art. 220 of the Tax Code of the Russian Federation. The tax authority refused to issue the said notification. Does the employee have the right to receive a notification?

Answer: The position of the Ministry of Finance is that citizens of the member states of the Treaty on the Eurasian Economic Union will be able to receive deductions in the Russian Federation only after they acquire the status of tax residents of the Russian Federation (Letter of 04/09/2015 N 03-04-06 / 20223). Accordingly, it can be assumed that until the employee acquires the status tax resident RF, property deduction, including by issuing a notice to the employee for the employer confirming the right to property tax deductions, is not applied.,

At the same time, one should bear in mind a different position, which, in our opinion, corresponds to the current legislation.

The point is that taxation Personal income tax a resident of a state party to the Treaty on the Eurasian Economic Union on the territory of the Russian Federation is carried out from the first day of work under an employment contract at a rate of 13% (Letter of the Ministry of Finance of Russia dated 03/10/2015 N 03-08-05 / 12342). Clause 3 of Art. 210 of the Tax Code of the Russian Federation, a methodological approach is laid down in the tax legislation of the Russian Federation, according to which tax deductions are applied not to tax residents or non-residents of the Russian Federation, but exclusively to incomes subject to a tax rate of 13% (regardless of any legal status of a taxpayer ).

Considering that income from employment of a citizen of Kazakhstan is taxed in the Russian Federation according to tax rate 13%, he has the right to apply for a property tax deduction, including by receiving a notice from the tax authority for the employer about the right to a property tax deduction (regardless of the fact that such a citizen does not have the status of a tax resident of the Russian Federation).

For accountants and chief accountants on OSNO and STS. All the requirements of the professional standard "Accountant" are taken into account.

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

In order for new homeowners to cut costs, the state has provided for 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 deduction 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.

More precisely, one tax in the form. The size of the tax 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.

Return amount

Those who have purchased housing for cash or signed a mortgage lending 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 correctly formalized and have documentary evidence.

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

If housing was purchased in, then income tax can be returned from 3 million rubles. Respectively, maximum size, which can be counted on, will amount to 390,000 rudders.

Who is entitled to a deduction

It is clearly seen from the provisions of the law that the person who paid it can return the tax.

Thus, the right to receive the deduction can be exercised by payers of personal income tax, that is, persons who have an official place of work, from which deductions from their income were regularly made to the tax office.

You can return money from the purchased property in the following cases:

when buying 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 the tax legislation came into force, which also affected 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 clause.

Whoever purchased residential property earlier than 2014, the law provides for the possibility of obtaining a deduction. The amount from which the benefit is due remained 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. On this amount, the deduction will end.

After the entry into force of the new amendments, the situation with the receipt of the deduction has 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 equal to 169,000 rubles was received. The balance in the amount of 91,000 rubles can be obtained when purchasing new residential real estate.

Info

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

You can get a deduction not only for the previous years, but also for the forthcoming ones. The receipt of tax for the previous years is limited to a period of three years; for pensioners, it can be increased to four years.

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

At the same time, one should 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 a month.

30,000 is multiplied by 13% and the amount of personal income tax is obtained in the amount of 3,900 rubles. This amount is multiplied by the number of months in a year and it turns out to be 46,800 rubles, that is, the amount of personal income tax per 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 a citizen continues to work officially, 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 over these years income tax was withheld from him.

The law provides for several ways to obtain the due deduction.

Contact the tax office directly.

List of required documents:

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

A more accurate 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 attachments.

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

A warning!

Verification of papers is 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 an employer... To do this, an application for a tax refund is submitted independently, after its consideration and 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 full package of documents for the acquired property and write a corresponding application addressed to the employer.

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

If residential property was purchased in common property spouses, then the distribution of the deduction occurs by agreement between them.

As a rule, the 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 buying 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 in shared ownership, each spouse will be entitled to a deduction equal to their share. At the same time, it is prohibited to give up your share or receive a deduction for another spouse.

In all other respects, in relation to housing acquired at the time of the barque, the current tax law, subject to all its changes.