It is very tempting to receive compensation from the state for the expenses incurred, and that's it. more people are trying to do it. It is easier for young and working people to get a tax refund, but pensioners also have this opportunity. What kind of pensioners and in what cases, we will understand the issue together.
Tax deduction - what is it
All citizens pay taxes wages. These taxes are spent by the government on free medical care, law enforcement, social projects etc. But in life we have to buy housing, and often pay for treatment. If a citizen spent money on an apartment or an expensive operation, he has the right to reduce the amount of his taxes paid, that is, to deduct some part, hence the name - deduction.
A property deduction is also provided to pensioners, but certain conditions must be met for this.
What documents are needed
Regardless of whether you want to issue tax deduction for working pensioners or for non-working, the list of documents does not change. Here is their list:
- the passport;
- (tax declaration for those years that are subject to reimbursement);
- documents confirming the purchase of housing or payment for treatment (contracts, certificates, checks).
A relative of a pensioner - a spouse, children - has the right to contact the Federal Tax Service. In this case, you will need documents confirming the relationship.
In conclusion, it remains to add that property deduction for pensioners in 2018 has not changed, and currently all benefits remain valid. Last changes were introduced into the law in 2014 and they equalized the rights of working and non-working pensioners in relation to the transfer of the balance of lost funds.
Retirees are entitled to a property deduction. To receive a deduction, a pensioner must fill out a 3-NDFL and arrange a transfer of the deduction for the past 3 years. When continuing to work after retirement, it is possible both to carry over to previous years and to future ones in the general manner.
Property deduction for pensioners
There is general rule, applicable to all taxpayers, including pensioners: the right to deduct arises from the year of receipt of a certificate of ownership, when buying real estate under a contract of sale, or an act of acceptance and transfer when buying under a contract equity participation in construction.
In the year following the year of obtaining the right to the deduction, the pensioner-owner can exercise his right by submitting a 3-NDFL declaration to the tax authority. Two situations may arise:
- property deduction for a working pensioner;
- property deduction for a non-working pensioner.
Property deduction for a working pensioner
A pensioner who continues to work has the right to file a 3-NDFL declaration for a tax deduction when buying real estate in the year following the year of obtaining such a right.
As we found out, the right to deduction arises in a year:
- obtaining a certificate of ownership (if the property was purchased under a contract of sale);
- signing the act of acceptance and transfer (in case of a contract of equity participation in construction)
Since there is a status of a pensioner, at the time of declaring your right to a deduction, you can also declare the transfer of the balance of the property deduction to the previous 3 years. This exclusive right is only for pensioners-owners. Moreover, the right to transfer the deduction is not made dependent on the availability of income: regardless of whether the pensioner is working or not, the deduction can be transferred to previous years.
According to the Letter of the Ministry of Finance of the Russian Federation dated August 7, 2014 No. 03-04-05 / 39262.
Let's look at a few examples that will help you decide on your case:
- Purchasing real estate after retirement. The certificate of ownership of the apartment was received in 2015. The owner retired in 2014 but continues to work. The deduction is made in 2016 for 2015 and the transfer of the deduction to 2014, 2013, 2012. If, having issued the transfer for the previous 3 years, the pensioner did not receive the entire deduction in full, that is, a balance of the property deduction was formed, then you can continue to receive it, transferring it to future years as long as there is income. According to paragraph 28, paragraph 2, paragraph 1, Art. 220 of the Tax Code of the Russian Federation;
- Purchasing real estate before retirement. The certificate of ownership of the apartment was received in 2015. The owner retired in mid-2016. The deduction is issued in 2016 for 2015, in 2017 for 2016 and the balance of the tax deduction is transferred to 2015, 2014, 2013. But since the deduction for 2015 has already been received, the transfer is possible only for 2014, 2013 .
According to the Letter of the Ministry of Finance of the Russian Federation dated August 28, 2014 No. 03-04-05 / 43076.
Advice:
For the transfer of the balance of the property deduction to previous years, you must apply within the year following the one in which the balance was formed (during 2016, a declaration for 2015 is submitted, for which the balance appears, and the transfer is immediately executed). If you miss the moment and apply for the transfer of the deduction, for example, in 2017, then you can issue the deduction for two years already - 2014, 2013.
According to the Letter of the Ministry of Finance of Russia dated May 30, 2014 No. 03-04-РЗ / 26111.
Property deduction for a non-working pensioner
Non-working pensioners are entitled to a deduction if they worked for 3 years before the year of formation of the balance of the property deduction. The absence of taxpayers receiving pensions from income taxed under tax rate 13%, if they have the right to receive a property tax deduction, indicates the presence of a balance of the property deduction, which can be transferred to previous tax periods, but no more than three.
According to the Letter of the Ministry of Finance of Russia dated April 28, 2012 No. 03-04-05 / 7-577.
We also draw your attention to the following: For the transfer of the balance of the property deduction to previous years, you must apply within the year following the one in which the balance was formed.
Let's look at specific examples:
- The owner retired before the year of receiving the certificate of ownership of the purchased property. Certificate received in 2014. The owner retired in 2013. In 2015, the deduction is transferred to 2013, 2012, 2011.
- The owner retired long before the year of receiving the certificate of ownership of the purchased property. The certificate was received in 2013. The owner retired in 2008. In 2014, the deduction is transferred to 2012, 2011, 2010. As we can see, the owner did not work during these years, which means that he cannot exercise his right to the deduction. If the property was purchased during marriage, the working or recently retired spouse may receive the deduction.
- Acquisition of real estate in the year of retirement. The certificate of ownership of the apartment was obtained in 2014. The owner retired in mid-2014. The deduction is issued in 2015 for 2014 and the balance of the tax deduction is transferred to 2013, 2012, 2011.
Unfortunately, in practice there are often cases when the tax authority denies the right to deduct pensioners. It is illegal.
On the basis of subparagraph 5, paragraph 1, article 32 of the Tax Code Russian Federation tax authorities are obliged to be guided by written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees.
Relevant clarifications on the procedure for granting a property tax deduction to persons who are pensioners were agreed with the Ministry of Finance of the Russian Federation and sent to the territorial tax authorities by letter of the Federal Tax Service of Russia dated July 19, 2013 No. ED-4-3 / [email protected]
How to get a property deduction for pensioners?
The procedure for obtaining a deduction by a pensioner does not differ from the general one. The only thing to remember is the possibility of transferring the balance of the property deduction for the past 3 years, which is unacceptable for those who are not pensioners.
An additional document submitted to tax office, is a pension certificate.
List of documents for registration of the deduction
The list of documents for obtaining a property deduction is common for all taxpayers, including pensioners-owners. An additional document is a pension certificate.
In the Russian Federation, a number of benefits are provided for citizens who have reached retirement age, which covers various areas. We will not delve into the enumeration of all kinds of "indulgences", since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of the benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. These and other questions will be answered by our article, so to the point.
Not every citizen of our country leaves work upon reaching retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.
Read about all tax benefits for pensioners in the relevant section.
Property tax deduction for working pensioners
For a working pensioner, the situation with obtaining a benefit is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, while at an official job, pays income tax individuals(personal income tax). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on the purchase of an apartment, but not more than 2,000,000 rubles. Therefore, by simple mathematical calculations, we get that you can return 260,000 rubles. This return is subject to the property tax deduction law.
But please note that since 2015, working pensioners can, just like non-working ones, apply to the tax office for a credit of previously paid tax for a period of 3 years until the right to a property tax deduction arises. More details about this tax break for pensioners, we will consider in the next chapter. Read about all the benefits for working pensioners in the corresponding article.
Let's dwell on the return of 13%. tax legislation regulates the procedure for individuals to receive property tax deductions. What you need to do to get your 13% back, the procedure is:
- Actually buy an apartment and draw up all the documents confirming that you are the owner.
- Contact the accounting department at the place of work for a certificate stating that you really paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
- On a special form in the tax office at your place of residence, fill out tax return forms 3-NDFL
It's important to know, that when applying for a refund of 13%, the amount spent on the purchase of an apartment includes not only the actual purchase costs, but also the costs of finishing work inside the apartment itself. At the same time, one condition is important, the contract of sale must indicate that you accept the apartment with imperfections, that is, not on a turnkey basis. Only with this option is it possible to include funds spent on finishing work in total amount, from which a return of 13% will be calculated.
In addition, if your actual income of the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for the return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.
Property tax deduction for non-working pensioners
Now let's deal with a more complicated situation, when a pensioner retires and is not officially employed anywhere. The 13% refund comes from the amount of taxes already paid, but the pensioner receives state pension which is not taxed. Earlier, until 2012 inclusive, the legislation established that those who do not pay personal income tax are not entitled to a property deduction when buying an apartment. But after 2012 there was a change in legislation and the adoption federal law No. 330-FZ, which has already amended Tax code. According to the new amendments, now he is not even working in an official job and does not pay personal income tax pensioner has the same right to a property deduction as other citizens of the Russian Federation. But here a small nuance is important, getting a deduction has a slightly different scheme - the opposite.
The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.
Let's take an example. Suppose you became a pensioner at the end of 2016, and bought an apartment already in 2017, which means that in 2018 you must submit a certificate to the tax office on the taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and the purchase of housing was also carried out in 2017, then the deduction will be provided only for 2014 and 2015.
This scheme for obtaining a property deduction by non-working pensioners implies the transfer of unused benefits to earlier periods (but not more than 3 years), thereby allowing it (the benefit) to be used in full. The most important factor is the availability of official income, otherwise you will not be able to use the right to benefits.
If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which the return will be issued, the 13% countdown will start from this year, and not from the previous one.
When buying a property in 2018, it will be possible to return the previously paid tax in 2019.
The procedure for obtaining benefits in the tax authority
The procedure for both yours and the tax service is no different, even if you are 30 years old, even 60. The property tax refund mechanism, as well as the legislation, is the same for all categories of citizens. As described just above, you need to submit an income declaration in the prescribed form (3-NDFL) to the tax office; handwritten statement; a certificate (or certificates, for non-working pensioners) on the payment of personal income tax; documents for the purchased apartment, confirming your ownership; as well as receipts for the purchase of finishing materials (this case was discussed above).
Further, nothing is required of you, except for waiting. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough verification of the authenticity and reliability of the data you specified. If no problems have arisen, then you will receive a notification stating that your application has been approved. Next, you will need to come to the tax authority at the place of residence and indicate on a special form the number of the current account, where the funds that make up the property tax deduction will be transferred to you. It is important to have a current account in the branch of any Russian bank, since on the account in foreign country funds cannot be transferred. In addition, cash is also not issued.
If, during the audit, the tax service finds any inaccuracies or lack of information, you will also be notified and will require clarification and clarification.
"Pitfalls" in the process of obtaining a property deduction
It is important for pensioners not to neglect a number of features in the preparation of tax deduction documents.
- It is important to remember that non-working pensioner receives a deduction for the last three years preceding the purchase of a home. And this means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year that will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total amount of the deduction will be much less.
- When buying an apartment for a share, that is, when you are a shareholder, for example, with your daughter or son, you are also entitled to a tax deduction, but proportional to your expenses.
- A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. For this you need to contact tax service with the corresponding statement. Moreover, if you work part-time at several jobs (again, important factor- “officially”), then the tax authority, at its discretion, will determine the order of employers from which you will receive benefits.
Prepared by "Personal rights.ru"
Not sure if a tax deduction is due to pensioners when buying an apartment? Certainly yes. However, this procedure has a number of nuances and features. We will tell in the article how a pensioner can get a tax deduction when buying an apartment, what to look for and what documents will be required for this.
Tax deduction for pensioners when buying an apartment: changes in 2016, features
The right to receive a property tax deduction is for persons who are officially employed and transfer income tax to the budget. Is it possible to get a tax deduction when buying an apartment for a pensioner? This is allowed in some cases.
In 2016, some of the regulatory legal acts were changed. In particular, the adjustments affected the legislation in the field of real estate transactions.
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For example, if previously personal income tax was calculated based on market value housing, now only the sum from the inventory data with a coefficient of 0.7 is taken into account. The term of finding the object in the property for exemption from paying tax has also changed. Now it is five years old. The only exception will be the registration of ownership under a rent agreement - the period has remained the same and is three years.
For retired citizens, a transfer is possible unused tax to previous reporting periods if he has additional source income. Let's take an example.
The employee retired in 2015 but retained workplace and continues to perform labor functions. In 2016, a pensioner purchased an apartment for 2,600,000 rubles. In 2017, he applied for a tax deduction. Since it is impossible to receive a property deduction for the entire amount at once, the balance will be transferred to previous periods, that is, for the three years preceding 2015 - 2014-2012.
Only working pensioners have such a right, citizens who do not labor activity or who have no other source of income, this opportunity is denied.
There is one more feature. It will not be possible to reimburse all expenses if you apply for a property deduction not in the same year, but in the next. For example, a pensioner reported a due property deduction for a house he purchased last year. The remainder formed in 2012. It may be postponed to 2009-2011. If he applies only in 2014, the balance can only be carried over to 2010 and 2011.
How to apply for a tax deduction when buying an apartment for pensioners?
The procedure for issuing a tax deduction when buying an apartment for pensioners will be as follows:
- Filling out 3-personal income tax declarations. Documents are drawn up for the year for which the deduction is required, and for the balance transfer periods. For example, when buying an apartment in 2017, the declaration will be filled out in 2018 immediately for four years - 2013-2016.
- Collection of documents that will confirm the existence of ownership and the legality of its occurrence. Documents confirming the costs incurred for finishing work, if any, will also be required.
- If the apartment was bought with a mortgage, you will need to provide loan agreement, as well as receipts confirming the payment of the payments required under the contract. The deduction can only be received on the interest already paid.
- The package of documents is submitted to the territorial tax office at the place of permanent registration.
- Cash, which make up the tax deduction, will be credited to the account approximately four months after the submission of documents. Such a long period is explained by the long remote desk audit the applicant and his documents (about three months).
Legally married persons may receive property deductions for each other. To do this, you must have taxable income. In this case, the package of documents will need to be accompanied by a marriage certificate and a statement in which the shares of the spouses are determined.
When claiming a property deduction, you can also take into account some of the confirmed costs associated with the arrangement of housing. What is included?
- Completion and finishing work in an apartment, house or on a land plot.
- Interest paid on a mortgage.
- Interest paid in connection with mortgage refinancing.
- Expenses associated with the preparation of estimate or project documentation.
You can't get a tax deduction if real estate purchased from close relatives and others related parties(Article 105.1 of the Tax Code of the Russian Federation). They can also refuse a property deduction if the expenses were incurred by other persons, and not by the applicant.
Tax deduction for working pensioners when buying an apartment
A working pensioner can submit a declaration in the form of 3-NDFL in the year following the year in which expenses for the purchase of an apartment occurred, namely, in the period when:
- a certificate of ownership was received (or an extract from the USRR) - if the basis is a sales contract;
- an act of acceptance and transfer was signed - if the basis for the emergence of the right is an equity participation agreement.
As mentioned above, the pensioner has the right to transfer the balance of the property deduction to the previous three years. This opportunity is realized only if the pensioner himself is the owner of the purchased apartment. At the same time, it does not matter whether the pensioner is working at the time of filing documents with the tax office or not (Letter of the Ministry of Finance of the Russian Federation of 08/07/2014 No. 03-04-05 / 39262).
It is important not to miss the moment of applying for the balance of the property deduction. Applications must be submitted within the year following the year in which the balance was formed. So during 2017, it is necessary to submit a declaration and documents for 2016, and if you apply in 2018, then it will be possible to transfer it only for two years.
Tax deduction when buying an apartment for non-working pensioners
A non-working pensioner also has the right to a tax deduction when buying an apartment. It is important to consider that it can be implemented if the pensioner was officially employed for three years before the year the balance of the property deduction arose, since a non-working pensioner does not have income taxed at 13%.
Non-working retirees must also apply for a prior period deduction during the year in which the balance was generated.
If the owner has long retired and cannot use the property deduction himself, his spouse has such a right. Provided that the latter is working or retired recently.
The tax inspectorate may refuse to pay a property deduction to a non-working pensioner. If the applicant falls within the time frame determined by law, the actions of tax officials will be incompetent. If you have any difficulties with obtaining a property tax deduction, you should contact a lawyer for advice and, possibly, file statement of claim to court.
According to Article 32 of the Tax Code of the Russian Federation, the tax authorities are obliged to take into account the written explanations of the Ministry of Finance of the Russian Federation. Clarifications from the Ministry of Finance on the procedure for granting a property tax deduction to pensioners were sent to the Federal Tax Service by letter No. ED-4-3 dated July 19, 2013 [email protected]
Today we will be interested in the tax deduction when buying a home. What it is? And how can you request it? To understand all of these issues and not only we have to in the article below. It's not as difficult as it seems. Especially if one studies legislative framework.
Description
What is a tax deduction when buying a home? This is the name of the process of returning part of the money for the sale and purchase operation. Funds are given to the person who purchases the property. They are allocated by the Federal Tax Service and transferred to the applicant's bank account or card.
On the this moment This process is called a property tax return. When buying a home, a citizen can receive funds:
- for a mortgage (for the main loan);
- for interest on mortgage agreement.
These options will be explored by us. If you do not use a mortgage, then a part of the expenses will also be returned for the usual purchase of an apartment.
Terms of receipt
Tax deduction when buying a home with a mortgage is not so difficult. Especially if you understand how to act correctly under certain circumstances. According to the current law, not every citizen will be able to receive a refund. It is necessary that a person meets the following conditions:
- The presence of citizenship of the Russian Federation. The service is not provided to foreigners.
- The applicant must have an official place of employment. In addition, it is necessary to pay personal income tax of 13%.
- The apartment must be in the name of the applicant.
- The money transferred for the transaction belongs to the citizen - the recipient of the return.
These are the basic rules that everyone should be familiar with. There is one small exception. It applies to pensioners of the Russian Federation.
Transfer of rights
A tax deduction for the purchase of housing for a pensioner is also required. The thing is that retired citizens of the Russian Federation are allowed to use the right to transfer the return. What does it mean?
A citizen can transfer taxes paid for 3 years to the current period. This means that an elderly non-working pensioner has the right to receive a refund for another 4 years after the dismissal.
Important! Working old people will make out a tax deduction in the same way as ordinary citizens of the Russian Federation.
How much will be returned
Property tax deduction when buying a home implies a return of a certain amount. How much can be returned under certain circumstances?
In general, money is allocated 13% of the amount under the contract for the purchase of property. But there are certain limitations. Can't return more:
- 260,000 rubles - for basic expenses (property deduction);
- 390,000 rubles - when applying for a mortgage.
As soon as the listed limits are exhausted, the person will not be able to claim a refund. Therefore, citizens are far from always able to request a refund.
Important! The applicant is not entitled to greater amount than he transferred taxes for a given period.
Where to go for help
Do they offer a tax deduction when buying a second home? Yes, and on a general basis. The applicant simply needs to act according to certain principles. It is worth talking about them in more detail. Where can I request a tax refund? Applications are currently being accepted:
- one-stop-shop services.
In reality, everything is much simpler than it seems. And therefore, everyone decides for himself where exactly to send an application for a refund.
Important! The fastest service is provided by direct contact with the Federal Tax Service.
How much can you return
The right to a tax deduction appears for citizens who acquire this or that property at their own expense. In our case, we are talking about real estate, in particular about an apartment.
The right to return arises immediately after making payments under the contract. But it is allowed to claim a deduction only for the next calendar year after the conclusion of the transaction.
Funds can be requested no more than 3 years after certain expenses. In the case of a mortgage, a citizen will be able to claim the funds allocated for the loan and interest for all 36 months. There is nothing incomprehensible or difficult in this.
Quick Guide
Property tax deduction when buying a home is issued quite easily. Especially if you follow certain directions. The main troubles with the process arise mainly in the preparation of documentation for the Federal Tax Service.
The step by step guide looks like this:
- Form a package of documentation for the implementation of the task. The applicant must first purchase an apartment for personal funds.
- Fill out a return application.
- Submit a request to the tax office.
- Wait for a response from the FTS. He will come after studying the proposed papers.
- Wait until the money is transferred to the account indicated by the citizen.
That's all. In fact, everything is not so difficult. But what exactly can be useful to citizens when making a return on a mortgage and for interest on loans?
Basic information
Let's start with the general case. The thing is that the tax deduction when buying an apartment under a mortgage agreement will provide for the presentation of various certificates. Exists mandatory list documentation.
These include:
- identification;
- deduction application;
- tax return;
- income statements;
- details of the recipient's account;
- extracts from the USRN for an apartment;
- contract of sale (mortgage).
These are the main components that will come in handy when requesting any property deduction. It's time to review the list of other documents from the applicants.
For family people
A tax deduction when buying a home by spouses is issued without any problems. The main thing is to agree on who will act as the applicant. If both spouses pay for the mortgage, the money can be returned to both citizens. But this is not the most common scenario.
For couples to return property, the following components may be useful:
- marriage/divorce certificate;
- birth certificates of all children;
- adoption certificates.
All documents are presented only in originals. Copies of them will also not be superfluous. There is no need to verify them.
Mortgage and return
Now let's take a closer look at the certificates that are needed during the receipt of a tax deduction when buying a home. For example, under a mortgage agreement. It's not that hard of a deal.
When lending during the purchase of property, it is required:
- mortgage agreement;
- checks and receipts indicating that payments have been made;
- payment schedule.
These documents are attached to the previously listed certificates. The absence of at least one extract will cause a lot of trouble for the family.
Loan interest
How to get a tax deduction when buying a home? This is not the most difficult task. Especially if you prepare in advance for the process.
As we have already said, a person can easily issue a refund for interest on a mortgage. Moreover, the main property deduction will be spent first, then the mortgage deduction. Therefore, a lot of money can be returned. To complete the task, the applicant must bring with him:
- mortgage repayment schedule;
- payments indicating the payment of the main loan;
- receipts for depositing funds with interest.
It is done. No extra help is needed to complete the task. Everything is extremely simple and clear. Even a novice citizen will be able to cope with such an operation.
Other information
Getting a tax deduction when buying an apartment in any way involves a certain amount of paperwork. It needs to be taken very seriously. Otherwise, you won't be able to claim money.
In addition to the components listed above, the applicant may need:
- certificates of the absence of debt for the "communal";
- an extract on the composition of the family;
- certificates with registrations of all homeowners;
- pensioner's ID;
- certificate with TIN;
- employment history.
Service provision period
A tax deduction when buying a home with a mortgage is a rather long operation. And not everyone knows how quickly they will transfer the funds required by law.
At the moment, the average time for consideration of an application for a refund is 1.5-2 months. You will have to wait longer if a citizen applies with an application in the established form at the MFC.
It takes about 2 more months to transfer money. Previously, funds can be transferred, but this is far from the most common scenario. On average, a person spends about 4-6 months to receive a deduction. There is no way to quickly request money and withdraw it from the bank.
Maternity capital and mortgage
But what if a citizen acquired property on a mortgage using state assistance or maternity capital? This question worries many modern families.
At the moment, the right to deduct from the applicant is not taken away. But the amounts transferred at the expense of maternity capital or as a state subsidy must be subtracted from total costs under a home purchase agreement. It is from the figure received that 13% of the deduction will be counted.
What does it mean? State aid and subsidies from maternity capital are not taken into account when calculating the tax deduction. This means that in the end, the applicant will receive less than if he paid for the transaction only from his own funds.
Can the service be denied?
Is it possible to face a denial of a tax deduction when buying a home? Yes, but those options don't come up very often. And the citizen must be sure to indicate the reason for the refusal of the deduction.
Refunds are most often not provided if:
- the applicant missed the deadline for applications;
- payments under the agreement were not made from the funds of the recipient of money;
- the apartment is registered to third parties;
- an incomplete package of papers is attached to the application;
- the certificates used are fake or invalid;
- the limit of funds for deductions of one type or another has been exhausted;
- the citizen does not have an official place of employment;
- the applicant does not transfer income tax in the amount of 13% to the Federal Tax Service.
If the reason is in an incomplete package of papers or in the absence of validity of certificates, it is possible to convey the missing elements within 1 month. You do not need to re-apply for a deduction.
Important! If a citizen pays personal income tax in larger or smaller amounts, he will not have the right to issue a refund. The same goes for entrepreneurs.
Was the applicant denied a tax deduction when buying an apartment? This does not affect the right to re-apply to the registration authority. Therefore, the applicant will be able to re-implement it in the future. The main thing is to prepare in advance and thoroughly this time.
Section under shared ownership
A few words about how to behave when making a deduction when buying a home when fractional ownership. This is a fairly common deal.
Under such circumstances, each payer-owner will be returned the money in accordance with his share in the property. The legislation of the Russian Federation does not provide for any other layouts.
joint property
Tax deduction after buying a home joint ownership formed according to the principles described earlier. In this case, the spouses can indicate in the application how much and to whom the money should be returned.
For example, only one recipient is allowed. Or a 50/50 refund section. The joint owners must make the appropriate decision mutually. It is advisable to discuss this issue with your spouse in advance.
Conclusion
We found out how to get a tax deduction when buying a home. It's pretty simple task if you follow all the above tips and instructions.
Now everyone knows how much and when he can get from the Federal Tax Service of the Russian Federation. The main thing is not to delay the preparation of documentation and regularly pay personal income tax. No formal employment or transfer income tax will result in the applicant forfeiting the right to the deduction until the situation is corrected.
