The procedure for compensation (return) NDFL when buying an apartment. How to return the tax on the purchase of an apartment. How to return the tax on the purchase of an apartment at the same time

When buying residential real estate, both for their own and credit funds, a citizen has the right to return to 13% of the cost of housing. The maximum amount of funds that can be returned is 260 thousand rubles., Not counting the loan interest, which make up another 390 thousand rubles.

The right to return NDFL when buying an apartment arises from a citizen when acquiring any residential real estate for own or borrowed funds. This benefit is called property tax deduction and is one of the preferences provided by the state to working citizens.

Requirements for the applicant

• The presence of tax residency; Get deduction, and not only the property, only a resident of the Russian Federation can, that is, a citizen who has been in the territory of the Russian state over 183 days a year, for which the benefits declare.
• The presence of taxable income. You can only declare the return of the purchase of residential real estate in the event that the year for which the deduction is issued, the citizen had an income from which the NDFL paid at a rate of 13% was paid to them from which by him or its tax agent (most often an employer).

In this regard, they are not eligible for this preference: unemployed citizens, pensioners (for some exceptions to which will be subject to), entrepreneurs on specialists (in charge, simplist, patent and agricultural).

Other conditions for obtaining benefits

• Apartment and other residential real estate acquired at the expense of personal or credit funds; This condition It means that when buying housing for funds, subsidies, or at the expense of the employer, there will be no benefits.

  Note: buying an apartment with special programs provided credit organizations in the form of a decline interest rate on loan or cancellation initial contributiondoes not apply to the specified requirement.

• Apartment purchased from not interdependent people; When buying real estate in interdependent persons, to which the NK of the Russian Federation refers close relatives (parents, children, brothers and sisters), employer, legal spouse, in deduct tax authority refuses.

  Note: When buying an apartment with spouses in marriage, let me be able to get my own share of deduction, since the mother-in-law does not apply to the NK of the Russian Federation to close relatives, and the wife of this right, in turn, will be deprived.

• The right to the specified preference was not realized earlier.
• For a statement of benefits in the land plot, it is necessary that a residential building be erected on it, while the land appointment should be only "ILS".

Options for obtaining benefits

Return a part of the funds spent on the purchase of housing in two ways:

• Through tax inspection; You can declare the property deduction through the tax authority at the place of registration at the end of the year, in which the right to this benefit arose. Suppose the apartment was acquired in May 2016, to declare the deduction of expenses for its acquisition through the inspection could not be previously January 2017. Return of funds will be made for the entire year, regardless of which month the right to benefit. For example, the apartment was purchased in December 2016, in January 2017 it will be possible to declare benefit for the entire 2016 year, for all 12 months, and not only for one - December.

  This method of obtaining will be convenient for those who do not want to inform their employer about receiving deduction, as well as those who are more convenient to obtain the entire amount of benefits for the year, and not the monthly.

  In detail, the procedure for returning personal income tax via IFTS will be discussed below.

• Through the employer. You can also get preference at the place of work, without waiting for the end of the year, in which the right to benefit. The way it will be convenient for those who want to immediately start receiving personal income tax, especially if the apartment is purchased in the first quarter and is still far away.

  This method is not very convenient because the confirmation of the right to deduction takes at least one month and even if the apartment was purchased in January, to receive a deduction citizen will begin not earlier than February-March, and this means that at the end of the year he will have to once again apply for documents in IFTS for return tax over the months, in which the benefit was not expected.

What expenses can be returned

Recommend within property deduction You can follow the following costs:

• On the acquisition of residential real estate;
• On the finishing of purchased housing, if this need is spelled out in documents (for example, it is indicated that the apartment is rented without decoration);
• On the laying of communications and the development of design and estimate documentation during the construction of the house;
• By paid credit percent.

Note: It is impossible to include the cost of the purchase of plumbing, furniture, tools (drills, perforator, screwdriver, etc.), light-filament equipment, etc.

Preference size

The size of the main preference is 2 million rubles. At the same time, in real estate purchased after 2014, each of the owners has the right to benefit in the amount of 2 million rubles.

The size of the loan interest benefits until 2014 did not have a restriction, connection with which, to declare the return could be the entire amount of overpayment.

Since 2014, the size of this preference is 3 million rubles.

Application term of benefits

This preference may be declared at any time, regardless of the number of years that have passed since the purchase of housing.

But a citizen will be able to return the NDFL only for the three preceding the year of the deduction of the period. That is, if the apartment acquired in 2011, in 2017 a citizen will be able to get a benefit for 2016, 2015 and 2014, provided that he had income in these periods. If for 3 years the preference is fully received, then the residue can be obtained in future periods (2018, 2019, etc.).

Property deduction on housing costs are provided once. With the exhaustion of the limit of 2 million rubles. It will be impossible to get it.

Note: The only exception in which it is possible to get a property deduction a second time is the situation when the first apartment has been deducted until 2001.

Transferring a deduction balance

As mentioned above, until 2014, the transfer of the residue was not allowed, and the unsighted part of the benefits burned. After 2014, the citizen had the right to transfer the remainder of preference to another real estate acquired subsequently.

It is worth noting that the remnant transfer is not subject to and now and, if it was not spent by one apartment, it will be impossible to transfer it to the subsequent.

Return of Ndfl Pensioners when buying an apartment

Pensioners are the only category of citizens who have the right to transfer a deduction balance for three years ago preceding the law of the right to benefit or retirement.

Calculation of property deduction

Not all costs are subject to return, but only 13% of it.

The deduction is calculated according to the following formula:

The amount of deduction x 13%

The amount of benefits is the amount of costs incurred by purchasing and building housing, but in the amount of not more than 2 million rubles.

Example number 1.

Borisov V.V. I bought an apartment for 2,600,000 rubles. Since the amount of costs exceeds the limit established by the Tax Code of the Russian Federation, it will only be able to declare the return to return. from 2.6 million rubles. The size of the funds that he will return to the hands will 260 thousand rubles:

2 million rubles. x 13%

Example number 2.

Belsky k.I. I bought an apartment for 1,870 500 rubles. As expenses did not exceed limit Beeansky's benefits will be able to return the entire cost of costs. In the hands in total he will get 243 165 rub.:

1 870 500 x 13%

Example number 3.

Vasilenko's spouses in 2016 bought an apartment at a price of 6 million rubles. Since the housing was purchased after 2014, they can declare the deduction of 2 million rubles. Each, no matter who of them directly carried out the costs and to whom all documents are decorated. In total, the amount of deduction to the family will be 4 million rubles. BUT total amount, obtained in hand will be equal to 520 thousand rubles.

Order of preferences

Through infance

• Preparation of a packet of papers confirming the right to benefit;

All documents are submitted in copies, but the tax authority may ask the originals for comparison. Required notarial paper is not needed.

• Filling reporting in the form of 3-NDFL;

The Declaration must be relevant for that year, for which the benefits declare.

• Passing the packet of papers in the tax authority;

• After approximately 4 months from the date of paper, the funds will be listed at the expense of a citizen specified in the application.

Through the employer

• Collecting the necessary securities;

Documents are surrendered without reporting 3-NDFL.

• Passing papers into the tax authority at the place of registration;
• Obtaining a monthly notice of confirmation of the right to benefit;
• Delivery received notice to the accounting department at the place of work.

Documents required to receive deductions

• Reporting 3-NDFL - is filled and surrendered under the application of preferences through the tax authority at the end of the year;

Official instructions for filling the declaration for 2016 ().

• Help 2-NDFL - Document not named in mandatory List papers submitted to confirm the right to this benefit, but required by the tax authorities in the field;
• Application for the return of NDFL when buying an apartment with an account to list funds;
• Statement on the distribution of expenses with the statement of preference with spouses;
• Papers confirming the ownership of the acquired housing (DDU, act of acceptance and transfer for new buildings, extract from EGRN for secondary housing);
• Paper confirming incurred costs (checks, receipts, bank statements etc.);
• Paper confirming the conclusion of a loan agreement (loan agreement, mortgage, loan repayment schedule);
• Papers confirming the payment of interest (checks, extracts with bank account etc.);
• Certificate of marriage if the benefit is distributed between spouses.

Many housing purchases for obvious reasons are interested in the tax return time for 2016 when buying an apartment. We bring them in our consultation, as well as debunk a popular myth about the rules of 3 years.

What is the term of appeal to deduct when buying an apartment

In our opinion, one of the main myths, which goes among our population concerns the statute of refund of the tax return when buying an apartment. So: the deadline for filing 3-NDFL when buying an apartment does not exist at all!

There was no domestic legislation at all, no, most likely, there would be no such norm, which would establish the limitation of NDFL compensation when buying an apartment.

Let us explain: The validity period of the tax deduction when buying an apartment by law is not limited. Since the right to property deduction from buying a housing can be used only once in life, the corresponding deal of sale can occur when you please. After signing all the documents and registration of the Rosrester ownership of housing, the deadline for submitting the tax deduction when buying an apartment, its acquirement installs himself. That is, to submit a package of documents for indemnification of personal income Ndfl at any time after the purchase of housing. Though decades later.

EXAMPLE

Wide, in 2017, passed to obtain a deduction to its tax inspectorate, a declaration of 3-NDFLs together with the attached documents on the apartment, which was purchased 6 years ago. The budget will be able to refund only the NDFL, listed in the treasury by its tax agent in 2014, 2015 and 2016.

The problem is that for many times ago by the return of personal income tax, when buying an apartment, which is not established by law, confuse that income tax from the budget can be returned only to the maximum for 3 years, which precede the year of submission of the 3-NDFL declaration.

That is, Ideally, the payer must choose the last 1 - 3 years, for which a tax flows into the budget with its official white salary. This gives the IFTS grounds for paying a tax deduction when buying an apartment. The deadlines for submission of the declaration in the form of a 3-NDFL at the same time do not matter, but they should fall for a year, which goes to the selected period with a white salary.

Moreover: When housing costs less than 2,000,000 rubles, it is impossible to use the deduction at the maximum on objective reasons. In this case, it can be reached when buying the next housing. So: the statute of limitations of the property deduction when buying an apartment No. 2 is also not installed. It is possible to declare it in the next declaration.

Often there is not enough salary income and tax that by submitting the primary declaration to immediately return the entire amount of NFFL (260 000 r. Or less). In this case, in subsequent years, 3 NDFLs for deduction for the inspection. The deadlines for the return of tax when buying an apartment for this situation are also not installed.

The role of white salary

Of course, the so-called period of deduction for the purchase of an apartment can only be interested in those who receive the official white salary and in general the law has the right to property deduction.

In other cases, when purchasing housing to do in deadlines return income tax When buying an apartment, you can only by official employment and at least 1 years of work in such a status. Provided that tax agent (The employer) conscientiously transferred income tax from the salary of the purchaser.

What is the return time ndfl when buying an apartment

Nobody can name the specific time for the purchase of an apartment for you, because tax legislation Hard frames are not installed.

So, the tax deductions for 2016, when buying an apartment, can make up 4 months. Because the period of payment of income tax when buying an apartment adds from:

• the period of the cameral audit of your declaration and documents attached to it - a maximum of 3 months (clause 2 of Art. 88 of the Tax Code of the Russian Federation);
• plus 1 month the law gives directly to the return of the tax.

Practice shows that the tax authorities are fairly promoted by documents. In this regard, the period of payment (refund) of the tax when buying an apartment is usually much shorter than 4 months, which we said earlier.

According to the practice of returning the tax when buying an apartment, it depends on how scrupulously the inspector will study your 3-NDFL, the indicators declared in it and compare them with the attached documents. If errors, contradictions and other inaccuracies are revealed, the deadline for transferring the return of the tax when buying an apartment will become noticeable longer.

Since the term of consideration of the tax deduction when buying an apartment directly depends on the quality of filling out the 3-NDFL declaration and the documents attached to it, we advise it to make it up in two ways:

1. Online B. personal Cabinet Physicians on the official website of the FTS www.nalog.ru.
2. Using the FNS program "Declaration 2016".

By general rule The deadlines for the return of deduction when buying an apartment through an employer accounting is somewhat faster than through the tax inspectorate at the place of residence.

You will need

• - passport;
• - contract of sale;
• - Help 2-NDFL from the place of work;
• - certificate of ownership;
• - Declaration 3-NDFL;
• - Documents confirming the payment of real estate.

Instruction

Maximum size Property deduction when buying housing cannot exceed 2 million rubles. Those. You can return the maximum of 260 thousand rubles from purchases. If the housing is purchased, and 13% of the interest paid for the use of the loan over the entire period regardless of the amount are also purchased.

To obtain a property deduction in the form of income return taxYou need to contact the Tax Inspectorate at the place of residence. You can apply for refunds at any time, even after 10 years. But in any case, only the amount of calculated will be considered to deduct tax Over the past 3 years, immediately before your refund tax.

Fill in the form of 3-NDFL form, for this you will need a certificate from all areas of work, where you worked for the declared period; certificate of ownership of real estate; housing purchase agreement; Your passport data; Details of the current account in Sberbank for listing money; Payment documents confirming the purchase of real estate.

The completed declaration and confirming documents should be submitted to the Tax Inspectorate until April 30, following the reporting year. For example, in 2012 a declaration of 2009, 2010, 2011 is filed. In this case, you will need a certificate of 2-NDFL form for the entire declared period (2009, 2010, 2011) from all places of work. Attach the documents to receive a deduction and a refund tax. You can submit a declaration personally, send by electronic communication channels (for this option, use the services of specialized organizations) or by mail with the description of the investment in the tax service at the place of your registration.

If you are planning to get the amount of income return tax All right away, the term of consideration of your documents will be at least 3 months. When you return to parts through your employer, after 30 days, you will be given a notice of the right to deduct. Transfer it to the accounting department at the place of work, and you will not be charged every month of 13% income tax Until the entire amount of deduction exhaustion.

If the deduction is not used entirely for the year, the remaining part can be transferred to the following years, but in this case it is necessary to submit a declaration of 3-NDFLs every year with the provision of all confirming documents, including the reference of the 2-NDFL of that period for which the declaration is applied. You can arrange a part of the deduction inspection by applying the declaration, and next year, if the deduction is not used to the end, return a part through the employer. In one reporting period These options do not work together.

Helpful advice

If residential property is purchased in shared property Spouses, the property deduction will be granted proportional to the cost of shares. For example, if the shares of the spouses make up 1/2 and 1/2, respectively, 130 thousand rubles.

Sources:

• return of income tax with the purchase of an apartment

Housing in our time is very expensive. Often, when buying, future owners are in debt for many years. But some of the money can be returned. It happens in the form tax Property deduction.

Instruction

If you regularly pay 13% income tax, the property is assumed to you tax deduction For the amount of buying housing, not exceeding 2 million rubles. However, not all so simple. Not for each acquired apartment There is such a generous compensation from the state. The apartment must be your first housing, you must buy it for your own funds from foreign people. Transactions between close relatives when calculating tax The deduction into account is not accepted.

To submit an income tax application, you will need the following package of documents: - tax return Over the past year, 3-NDFL
- certificate of income of form 2-NDFL
- a copy of the apartment purchase and sale contract with its value
- Certificate of property of housing
- If accommodation is purchased, credit contract with the bank.

The state is two forms of return tax The deduction is to list the entire amount paid on the bank account or gradual settlement at your place of work. This means that the income tax will not be charged with your salary so long until you get the full amount of compensation to you. The second option is most convenient for professionals only begin their employment path, because in the first case is compensated for the tax, which was paid for the workers' years. And with a small experience and return there will be particularly nothing.

And even in conditions tax return and prescribed the amount of 2 million rubles, do not hesitate to ask if some separate cases are not in your particular case

One of the direct types of tax on the territory of the Russian Federation is the tax on income of individuals, which is more accustomed to many as "income" - that is, the tax on the cumulative income of a citizen who is charged from the profits received in the country.

Thus, it can be said that NDFL affects all citizen of the Russian Federation and their financial interests, as it is held with salaries, pensions, insurance, deposits and many other types of income, the list of which in the code itself is not complete, so the categories of taxable NDFL incomelisted in it are inexhaustible.

Paters NDFL are:

• individuals - Tax Residers of the Russian Federation
• individuals are non-residents who receive income in the territory of the Russian Federation.

In the case of NDFL, tax status does not depend on citizenship individual - According to the explanations of the Ministry of Finance of Russia, the status of an individual is approved on the basis of the actual time of its stay in the country confirmed by documented.

If for a certain tax period, a separate individual, according to the available documents, stayed in the territory of the Russian Federation more than 183 days - it is considered as a payer of NDFL, that is, equal to the tax resident. This rule allows you to charge $ 13% from its income. At the same time, a rate of 30% is used for persons on the territory of the country (the letter No. 03-04-05 / 6-331 from 17.06.2010). Based on this, tax payers, in fact tax residents can be considered not only citizens of the Russian Federation, but also foreign citizens, as well as individuals without citizenship and refugees.

Depending on the category of income from which the state charges this tax, its rate changes. In general, the most common in the medium of ordinary citizens ndfl rate equals 13% of income, but besides her, to special categories Rates from 9% to 35% are also applied - such features of the tax payment are provided for in Articles 211-215 Tax Code RF.

What is a property deduction?

Article 220 of the Tax Code establishes the right of citizens to property deductions - some of the amounts established by the law, which decreases the income of the individual in its income tax. As for specifically property deductions, they include:

• amounts received payer NDFL from the sale of his own property,
• amounts spent by payer NDFL to buy their own property.

A decrease in income for NDFL targets on the specified amounts occurs according to the results of the tax period equal to the calendar year. According to the aforementioned article, every citizen, from which the income of which is held by NDFL at a rate of 13%, has the right to return the tax paid at the specified rate, from the amount that was used by them for:

• shopping or buildings of residential buildings, apartments, rooms or shares in them
• purchases land plot under individual housing construction or land plot with already built residential houseas well as shares in them
• return of debt on target loans and loans that received from creditors-residents of the Russian Federation (banks, organizations and enterprises), on the purposes of previous two points, as well as for dedication on previously taken loans for the same goals.

Who has the right to return personal income tax when buying an apartment?

IN present time Purchase of housing is a very expensive event and by itself, the benefit established by the state in the form of the return of PPFL when buying an apartment, can support the buyer's budget. But in order to use them, the conditions provided for by the legislator should be clearly understood. If you do not have experience in this area, the best output from this situation will be.

Another point is the amount according to which the tax return is made. For one tax period, that is, in the year, you can return funds no more than the taxpayer in the same year in the same year. In the case where the return amount is higher than the paid NDFL for a specific tax period, its residue will be returned to the following tax periods. The last condition is the purchase of an apartment. own means, In independent sellers. For the refund conditions, those facilities that were acquired, for example, at the expense of the employer, or acquired from relatives, as well as guardians are not suitable.

Thus, all of the above conditions that can be called a kind of minuses should be reserved to obtain the right to return. As for the advantages, among them the most basic one can highlight the possibility of receiving a deduction repeatedly - there is no difference, you buy one apartment, or two or five, your right to compensation, while complying with all the conditions for obtaining it, you have for each purchase.

The maximum amount to which you can reduce the tax base in the form of an income is 2 million rubles for the purpose of acquiring housing or 3 million rubles for the purpose of paying interest on credit or mortgage contracts - These are legislative restrictions on the amount of property deduction. Based on this amount, it is easy to calculate that you can return no more than 13% of the costs incurred, that is, 13% of 2 million rubles give us an amount of 260 thousand rubles. For a visual understanding of the calculation of such a return, you can give the following example.

1. The picture is purchased for 1,500,000 rubles
2. Return is subject to 13% of this amount, which is equal to 195,000 thousand rubles.
3. The official annual salary with which the NDFL is held is 600,000 rubles. During the year, 13% of tax was kept from the salary, which \u003d 78,000 rubles.
4. The deduction when purchasing such an apartment will be obtained for 1,500,000: 78,000 \u003d 2.5 years.

In addition, to the purchases of real estate, for which the tax deduction is possible, the state also refers to the purchase of ownership of housing in the house, which is built, as well as the acquisition of finishing materials, repair costs, communications and even the design of documentation. In order to qualify for a tax deduction at such expenses, a sufficient basis is the presence of an indication in the contract itself that the premises requires repair or finishing. It is also necessary to pay attention to the fact that the right to deduct the mortgage percentage is additional to the right to the main property deduction - it is possible to deduct in the amount of 2 million rubles for the purchase of an apartment, and further deducts to pay interest on mortgage.

How to retur Ndfl when buying an apartment?

In order to take advantage of the right to deduct, you need to contact the tax authority at the place of registration to receive directly the amount of return to your savings book, or, as an alternative, make a deduction through your employer. These two options suggest a different return procedure, but the package of documents is almost the same.

1. Application for property tax deduction.
2. Originals of personal documents (passport and INN), their copies.
3. Documents confirming the right to acquired real estate (certificate of registration or purchase agreement).
4. Certificate of marriage, as well as the power of the second spouse regarding the distribution of deduction, their copies.
5. Certificate of the birth of a child, in case there is its share in the acquired real estate, as well as its copy.
6. Savings book - required only for tax.
7. Declaration on NDFL (in form 3-NDFL) - only for tax.
8. Help of income and taxes from the place of work (in form 2-NDFL) - also only for the tax.
9. Agreement and debt repayment schedule - for repayment of loans and target loans.

The form is easy to find on the search, on the official website of the FTS or find it on many other sites, including non-state, at the same time you can read the rules for its fill. In addition, in paragraph 4 of the list, a power of attorney is also indicated on the distribution of deduction. By law, the right to deduct equally has both spouses, since the purchase of an apartment for a family is still a joint venture. Thus, you can even distribute the amount of the deduction on both spouses, so that each comes comfortable amount to him on the book. It is easy to do this by a notary, prepare the appropriate power of attorney for that spouse that gives a package of documents for a tax deduction.

So, with the tax authority, everything is sufficiently simple - acquired an apartment, waited for documents to her hands, took a certificate of income at work personal documents And you can already be refunded by filling out the declaration. On the time from one dollars of three calendar months, the application is considered, after which the appropriate decision is made. If an error is made in the submitted document package, then from the moment of filing a corrected or augmented package, the waiting time will again begin to calculate from scratch. The deadline for deduction is not legally limited.

As for the return option through the employer. All the same documents, with the exception of the last 6-9 points, are submitted to the tax authority. After 30 days, the tax authority issues a notification that needs to be transferred to the employer and on its basis wage from now on will be paid without deduction NDFLThat is, it will be 13% more. On the one hand, the method is quite convenient, a salary is issued without tax and thus compensation occurs, but on the other hand, it is still not the sensible amount that can be obtained for a whole tax year on your savings book. It is possible to combine both methods, for example, by choosing a return on a book in one year, and on the next one through the employer.

Deductions for buying housing in the declaration of 3-NDFL

In practice, not all individuals may be carried out due to the assumption of errors that contradict the current legislation standards. To avoid unpleasant consequences, we recommend reading this article in which it will be described about who, how and when can reduce its size tax base In the event of the acquisition of real estate objects.

The essence of deduction, which is charged to individuals who have invested the material funds to buy an apartment, the same as the other tax discounts. Real estate buyer has the right to partially return to the funds spent on the purchase of housing. Enumeration of this compensation comes from state budget, namely, the money that was paid earlier on income tax by the same individual.

It should be noted that the tax discount for the purchase of an apartment refers to the category. In order to familiarize yourself with the information regarding the reimbursement of personal income NDFL for real estate, read.

Who relies such tax compensation

When buying an apartment, it is possible to realize far from all situations. To whether this discount will be charged to the buyer of the property object, a number of circumstances affect. First of all, these are nuances associated with the owner itself, as well as factors directly related to a purchase and sale transaction. We are talking about the following requirements:

1. It is necessary to pay taxes.Those individuals who evade payment of the state treasury of income tax, and also hide some part of the income and do not make NDFLs from it, can not receive compensation for the purchase of real estate.
2. It is necessary to have employment. Some housing buyers work not officially, and reimbursement of funds for their property acquisitions require. Since they did not pay tax contributions, then compensate for them the cash is nowhere.
3. It is necessary to submit to deduction for the first time. Property tax discount has one feature that distinguishes it from other types of deductions. This is a single accrual. That is, in all his life, despite how many real estate objects have acquired a taxpayer, it can compensate for income tax only for one of them. Thus, if the owner of the housing has previously decorated deduction for the property, then it is meaningless again.

Return Procedure

Most types of tax discounts have their own terms of limitations. However, any time periods do not apply to property deductions. That is, its owner can almost at any time. In this regard, we recommend not to rush to submit to the accrual of this compensation to the tax service and be sure to wait until absolutely all papers are ready for housing, including the certificate of ownership.

For example, if an individual made a purchase of an apartment in 2010, and only in 2017 was filed for the accrual of tax discount, then he returned to NDFL, but only the one who was paid in 2014, 2015, 2016. There is one rule, the meaning of which is that in the year it is possible to receive compensation for no more than the amount given to the NDFL for the same period. Thus, if the total amount of property deduction is much larger than the tax paid over the past three years, the taxpayer will not receive a part of the funds, because it does not have rights.

Attention! Russian legislation There is such an option as the design of housing for a minor individual. In order to produce in this case, a decrease in the size of the tax base, in addition to the main documents, the passport is needed by one of the parents, in the name of which will be listed by property monetary compensation.

Necessary documentation

The procedure devoted to how to return the tax deduction for the purchase of an apartment consists of several stages, the main of which is the preparation necessary documents. The list of these papers is not in all cases one and the same, because one apartment can be bought on credit, and the other is not, one housing is made by the right to ownership of the so-called purchase and sale agreement, and another on the act of receiving-gear etc.

However, there is a certain basic list of papers, without which there will be no accrual of any property deduction, regardless of whether accommodation was purchased. This list of documentation includes such types of papers:

• Document for identity card.Most taxpayers in the role of such a document acts as a passport, but other options are also possible. The tax authority needs to send several certified copies of the first and second pages of the passport, as well as a sheet containing data on the address to which the applicant is presidency is registered.
• Filled 3-NDFL declaration form.It will also be necessary to work on the execution of such a document as the tax declaration. The real estate buyer needs to make information into several first pages of the form 3-NDFL (first, section 1, section 2, sheet A), as well as in a special sheet dedicated to the reimbursement of NDFL for real estate - D1.
• Application and certificate of income. In addition, a statement is written, which includes a request for income tax back. Another one mandatory documentindicating the material status of an individual, as well as to host specific information about its income, is a certificate of 2-NDFL form.
• Various fees.Any document confirming the actual payment consisting in the transfer of money by the buyer to the former owner is also mandatory to receive deduction. For example, it can be a copy or original payment order.

In addition to the above documents, it is not necessary to do without a certificate of obtaining an ownership of the apartment by the taxpayer, an analogue of which is an extract from the Unified State Register of Real Estate, as well as a purchase and sale agreement (or agreement on share either an act of receiving transmission).

What amount returns tax

If the taxpayer bought a property object for a price, which is less than two million rubles, then it will be transferred to him exactly thirteen percent of the amount spent. For example, if one bedroom apartment in the city of Orel cost 1,750,000 rubles, then tax Service compensates for housing owner an amount equal to 227,500 rubles. But lists it to bank card Not all, but exactly as much as for the year I paid funds for personal income tax, the recipient of deduction. The residue will be transferred and paid over the next years.

If more than 2,000,000 rubles were paid for the purchase of housing, then the amount of compensation will be 260,000 rubles. This is explained by the fact that the return of the tax for the apartment is carried out taking into account a certain maximum restriction on the price of the property object, which is equal to two million rubles.

Regarding how to get a tax deduction for an apartment acquired on credit, first of all, it is necessary to achieve accrual discounts for expenses that went to the real estate itself, and then make compensation for paying interest.