Return VAT from buying an apartment. How to return VAT from buying an apartment, ndfl, property deduction. Replies the Tax Consultant of the Financial Service "Inkom-Real Estate" Aina Zaitseva

Now we will try to figure out how to return 13 percent from buying an apartment. This feature Attracts many owners of housing. After all, 13% of the amount spent is very good compensation. It turns out that in Russia you can not only give to the state, but also to receive something in return. Options are possible both with a common transaction and mortgage. But in any case, you need documents. How to return 13 percent from buying an apartment? What is required for this? Why do you cook yourself?

Not all

It is worth noting immediately - this opportunity concerns not all citizens. Many, but not absolutely the entire population. The deductions for the apartment (they are called property) can receive every taxpayer who has income. That is, the one who pays income tax. Under this concept, it is customary to understand, as a rule, an officially employed citizen.

But those who have no declared income are not eligible to receive deductions. Moreover, a large purchase in the form of real estate will attract attention tax authorities. And this is not always good.

Pensioners also have the right to return 13 percent per apartment. Only for them, the list of all necessary for operation is expanded somewhat. But it's not a problem.

Dates of appeal

What time period advise this question? According to modern laws, You can be deducted for an apartment for 3 years from the date of conclusion of the transaction, but no later. Only such norms are established by tax laws in Russia.

But in practice, everything is somewhat different. Is it possible to return 13 percent for real estate transaction? Easy! Just deal with the task as soon as possible. Experts and citizens recommend to meet the end of the tax reporting period. After all, some time goes to consideration of your case, as well as on the transfer of money.

How much will the decision to satisfy the request or refusal? Approximately 1.5-2 months. And further needs about 60 days to enumerate deductions. The result is for all, if not to take into account the preparation of documents, about 4 months takes. So, if you think about how you can return the NDFL from buying an apartment, it is worth starting to deal with this task rather.

Identification

Of course, the first and most important document that will come in handy in our case is an identity card. In general, any, but the tax authorities assure that in obligatory You must show your passport. More precisely, its regular copy. All pages must be opened and attached to the main list of documents. It will not be possible to answer how to return 13 percent of the purchase of an apartment. You simply refuse in this case. A citizen's passport is perhaps what is required for any transactions and operations in Russia.

According to the application

Pay attention to another very interesting fact - statement. It must be compiled and submitted to the tax authorities. You can say in free form. According to modern laws, return VAT from buying an apartment (13% deduction) can only be available in the presence of a buyer's request.

In mandatory, it indicates information about the former owner of housing, as well as your data, information about the apartment and its value. Do not forget to attach account details to which cash returns. If this is not done, then you will have to convey missing paper, or, as it often happens, you will refuse to deduct - you will have to apply with the documents to the tax from the very beginning.

Reporting

What is this report? Information about your income. If you work for yourself, you will have to make a declaration yourself. Otherwise, you can refer to the employer. But in practice, the 3-NDFL fills each taxpayer independently. In fact, it is not as hard as it may seem at first glance.

Revenues

Regardless of which method of acquiring housing, there was a place to be (mortgage or simple purchase and sale), you need to somehow confirm your income. There will have to make a certificate forms 2-NDFL. As in the past case, only the original paper is needed.

If you work for yourself, you will have to fill out this certificate. Is there an official employer? Then contact your company's accounting department, there will be 2-NDFLs. With this document, no problems arise, in principle. Is that help making may in some cases take some time.

About the deal

A complete list of all the most necessary for the return of spent money is almost complete. In fact, it is impossible to forget about the most important thing about information about the deal. Without some documents, you will not be able to get a deduction for the purchase of an apartment.

So what can come in handy? First of all, this is a sales contract. It is desirable to deduct to sign an additional original instance. Otherwise, a sufficiently certified copy.

Next, you will need a certificate of ownership of the apartment. Without it, it makes no sense to seek deduction. So you have to wait for some time until you receive this document. A regular copy of the testimony is suitable. Although, as practice shows, citizens are most often reinsured and implement.

References to receive funds by the former owner - all this, too, must be applied to the declaration and application. You can make copies. The main thing is to ensure that all documents have your initials. If you bought an apartment for someone, prove your rights to deduct almost impossible in Russia. All information should indicate what you are the buyer.

Mortgage

Now it is quite often a mortgage. How to return 13 percent in this case For the purchase? Make it is not too hard. After all, it will only have to supplement the above list of some documents. There are only two of them.

The first is a mortgage agreement. As in the case of buying and selling, a fairly or original, or a certified copy. Without this document, the refund will not be executed.

The second is the receipt of payment of interest on the mortgage. When debts in return 13% will be denied until the maturity. Note this feature. No one makes the deductions to the debtors. In principle, it's all. No more documents from you will need.

Other

Although there are exceptions. How to return 13 percent from buying an apartment? In some cases, you may request the following documentsBut they are not mandatory (it is desirable to prepare them and present in advance):

marriage / divorce certificate;
certificates of the birth of children;
Reduss;
military ID.

With all the above documents, you can contact the tax authorities at your place of residence. You can apply for deduction. If you are properly prepared, there will be no problems and failures.

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Now we will try to figure out how to return 13 percent from buying an apartment. This feature attracts many owners of housing. After all, 13% of the amount spent is very good compensation. It turns out that in Russia you can not only give to the state, but also to receive something in return. Options are possible both with a common transaction and mortgage. But in any case, you need documents. How to return 13 percent from buying an apartment? What is required for this? Why do you cook yourself?

Not all

But those who have no declared income are not eligible to receive deductions. Moreover, a large purchase in the form of real estate will attract the attention of tax authorities. And this is not always good.

Pensioners also have the right to return 13 percent per apartment. Only for them, the list of all necessary for operation is expanded somewhat. But it's not a problem.

Dates of appeal

What time period advise this question? According to modern laws, you can ask for an apartment for 3 years from the date of conclusion of the transaction, but no later. Only such norms are established by tax laws in Russia.

Identification

Of course, the first and most important document that will come in handy in our case is an identity card. In general, any, but the tax authorities assure that in obligatory you should present your passport. More precisely, its regular copy. All pages must be opened and attached to the main list of documents. Without an identity card, it will not be possible to answer how to return 13 percent from the purchase of an apartment. You simply refuse in this case. A citizen's passport is perhaps what is required for any transactions and operations in Russia.

According to the application

Reporting

What's next? How to return 13 percent from buying an apartment? In mandatory procedure, the tax authorities are subject to the so-called tax return. It is called 3-NDFL. You must have only its original, no copies.

Revenues

About the deal

So what can come in handy? First of all, this is a sales contract. It is desirable to deduct to sign an additional original instance. Otherwise, a sufficiently certified copy.

Receipt receipts, receipts about receiving funds to the former owner - all this, too, must be applied to the declaration and application. You can make copies. The main thing is to ensure that all documents have your initials. If you bought an apartment for someone, prove your rights to deduct almost impossible in Russia. All information should indicate what you are the buyer.

Mortgage

Now it is quite often a mortgage. How to return 13 percent in this case for the purchase? Make it is not too hard. After all, it will only have to supplement the above list of some documents. There are only two of them.

The first is a mortgage agreement. As in the case of buying and selling, a fairly or original, or a certified copy. Without this document, the refund will not be executed.

The second is the receipt of payment of interest on the mortgage. When debts in return 13% will be denied until the maturity. Consider this feature. No one makes the deductions to the debtors. In principle, it's all. No more documents from you will need.

Other

Although there are exceptions. How to return 13 percent from buying an apartment? In some cases, you may request the following documents, but they are not mandatory (it is desirable to prepare them and present in advance):

marriage / divorce certificate;
certificates of the birth of children;
pensioner's ID;
Reduss;
military ID.

With all the above documents, you can contact the tax authorities at your place of residence. You can apply for deduction. If you are properly prepared, there will be no problems and failures.

How to produce? If you intend to obtain additional funds for life in a new housing, it is important to take into account the conditions on which is performed return of NDFL when buying an apartment.

The so-called property tax deduction According to Article 220. Tax Code The Russian Federation can be a good help of a mortgage or even with a housewarming for his own account. The grounds for returning the tax, as well as aspects of its preparation are set out in this review.

Return tax when buying an apartment

When purchasing real estate right to property deduction have physical and legal entities. Only for taxpayers-individuals is determined by taxes on the income of individuals (NDFL), and for organizations - for value added tax (VAT), which are accompanied by such transactions.

Depending on the grounds on which the right to receive the tax property deduction is established, the conditions for obtaining it, as well as the limiting size and procedure for issuing documents. Accordingly, the difference depends on the most entitled taxpayer. At the same time, there is a number of restrictions on the provision of such a type of deduction, without the knowledge of which you can get a refusal to return the tax.

Rights and conditions for the return of personal income tax

The right to get a property deduction have taxpayers who have a duty to pay income tax - NDFL. When performing a number of transactions, including when buying an apartment, they can reduce their income from which this tax is calculated. on the amount of expenses incurred.

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The costs of the purchase and construction of housing that reduce the taxable base may be included in accordance with PP. 2-4 tbsp. 220 NK RF, the following items of expenses:

To buy a residential building, including at the stage of unfinished construction;
On the development of estimate and project documentation;
On infrastructure - connect to engineering networks and summing up or creating autonomous communications;
To buy finishing and building materials;
To pay for the construction and finishing of the facility;
For the acquisition of rights to share in the new building.

Property tax deduction

There are certain limits for tax deduction for individualsseeking to reduce the tax base:

Up to 2 million rubles - when buying or building real estate - houses, apartments, rooms or shares in them, as well as when purchasing land plot under ILS or with a house located on it;
Up to 3 million rubles - to repay interest on the target housing loan taken to buy or build real estate.

The tax rate on NFFL - 13%, based on this, can be calculated maximum size obtained savings. Moreover, it should be borne in mind that, for example, when purchasing an apartment in a mortgage, you can return 13% of 2 million rubles of its value, that is, 260 thousand rubles, as well as up to 13% of 3 million rubles accrued interest on the loan - another 390 thousand . rubles, that is, the maximum amount received from tax funds Can reach 650 thousand rubles.

The amount of tax can be returned retrospectively - in the three previous reporting periods or is gradually kept - as taxable income is obtained until it is fully held in full. The right to retirement or lending to the purchase or erection of housing or lending to these goals can be used. Tax property deduction for the purchase of land for construction is provided only after receiving the taxpayer on the ownership of the built house.

Procedure for obtaining property tax deduction

In order to return income tax, the property buyer can contact the tax inspection at any time after the transaction. At the end of the current tax periodOr before it is completed - when writing an employer after buying or construction, as well as during the repayment of the mortgage loan.

To the application with the details of their account to receive a tax property deduction in the IFTS, the following documents will be applied:

Passport itself and a certified copy of its main pages;
The completed declaration in the form of 3-NDFL (see how to fill in the declaration (NDFL3) when buying an apartment?);
Help 2-NDFL from the employer;
Object purchase agreement, or treaty participation In construction apartment house;
Governance documents for real estate - certificate of ownership, as well as an act of receiving an object of object;
Receipt or receipt of receipt of payment by the seller for the object from the taxpayer;
Credit contract (mortgage agreement) indicating the purpose of borrowing the purchase or construction of residential real estate, certificate from the bank about the accrued reporting period interest, receipts and checks about the introduction of mandatory payments under the Agreement - with the intention to use the deduction of interest on the loan;
Payment documents on the acquisition of building materials and finishing materials - with an independent construction;
Marriage certificate and application for the distribution of tax deductions - when equipping housing in joint Property.

Prepared documents can be personally submitted to the department tax Inspectionworking with individuals at the new place of residence when moving. This method is good immediate check of all securities by the representative of the IFSN - if something is wrong with them, then you can immediately get clarification and quickly make amendments. No time on personal visits? There is a possibility to send into the tax entire package of documents by registered mail. The danger is one: the process will delay and in the presence of shortcomings in the papers, it will be possible to learn about it only after cameral check - in 3 months. After completing the reporting period, return income tax will be implemented for the whole year.

There is an option not to contact the infance, but write a statement to an employer with an application notification from the tax on the right to receive deduction. Then the NDFL will not be deducted to the budget, and simply will regularly be issued an employee along with the main salary from the month of filing the appropriate application.

Possible causes of refund returning income tax

The provision of property tax deductions will be denied if any of the tax returns is not met. The most common causes of non-treatment of funds from the budget are:

The lack of taxable income applicant;
The property tax deduction has already benefited earlier when buying another immovable object and received it in limit;
Real estate transactions outside the Russian Federation;
Housing was acquired by interdependent peoplewhose definition contains Art. 20 and 105 of the Tax Code of the Russian Federation - persons who are in kinship and marital relations, relationships between the pitiful and trustees or adopted and adopted, as well as an employee and an employer or direct supervisor;
When issuing documents and exercising expenses, third parties appear, for example, if the receipt in the payment of money on the transaction is not framed in the name of the taxpayer, although the apartment itself is registered on it;
When buying housing, budget funds were used, including maternal capital, federal and regional subsidies, subsidies - no deduction for their amount, but own fundsThe purchase invested can be released from taxation.

There are nuances and, when performing the principle of obtaining property tax deductions "once per object" - it actually applies not to all situations. So, it is impossible to re-receive deduction when buying or building real estate, as well as redeeming housing loan. But the sale of real estate or her withdrawal for the state can be provided repeatedly. And from January 1, 2014, the tax deduction within the established limit can be obtained by "exploit" in several objects - the rest of the unallocated limit can be transferred to subsequent acquisitions, but not only when repayment of the mortgage - it can only be the only preferential.

Features of the provision of tax deductions to spouses

Real estate registration is not yet rebiring common property spouses and other family members, but need to distinguish:

general shared property, when the amount of deductions due to the shares of family members are automatically separated,
common collaboration, when it is necessary to write a statement to a tax decision to distribute deduction on all owners or in favor of one of them. Change subsequently, this solution is impossible.

By the way, when applying for housing in collaborative property, if one of the owners has already been deductible, or has no income taxable, the other can fully obtain the entire amount. With equity property it is impossible. That's just the position of the tax authorities on this issue diverges and if one of the spouses have already received a deduction, the second may approve only half of the amount due to the amount due, since the apartment is issued in collaborative property. But each taxpayer has the right to appeal it in judicial order And get on the second spouse deduction completely.

When placing real estate in a joint or share ownership of minors, parents can get a tax deduction for the share of children. Similarly, the question is solved when buying apartments for a minor child - They have the right to take advantage completely deductedbecause they made a deal at the expense of own income.

Each person, after buying an apartment, has the right to return the tax of income from individuals (NDFL) thirteen percent of the cost of the apartment.

People often incorrectly ask how to return VAT from buying an apartment. Although in fact he does not apply to the provision of property deduction.

In which case, the state can provide property deduction from buying an apartment

Officially employed person when buying a house or apartment has the right to return personal incipping NDFL

Many people when buying residential real estate do not know that they have the right to return the NDFL or get a property deduction.

There are a number of key points related to the provision of property tax deduction:

The maximum amount of tax refund or the provision of property deduction is 260,000 rubles. When housing is bought at a cost of less than 2,000,000, a tax deduction can be other than this purchase.
You can make a return of personal income tax, through the tax inspection or to issue a tax deduction at the place of work.
There is an opportunity, when buying a property in a mortgage, pay interest with the help of property deduction.
In accordance with the law, the person has the right to get from several employers at the same time. The task of the tax inspection, in this case it is properly distributed. This item is provided for the case that a person works part-time in several companies.

The family has the right to receive a tax deduction even if only one person works in it

To this operation It was successful, it is necessary to approach a number of requirements:

A person who bought an apartment should officially work, receive wages with the deductions of personal income tax on the tax inspectorate, in the amount of thirteen percent.
The family that has acquired the living property is entitled to receive this benefit if one of the owners works. Here is the main condition: real estate should be in joint ownership. Since 2014, it has become possible to receive property deduction for a spouse, even if the owner of the apartment is one of them.
This refund may issue a pensioner who bought real estate. At the current time, of course, it has no subject NDFL incomeTherefore, for him the state marked the following. He has the right to submit an income declaration for three years preceding the current. That is, during the time he worked and paid taxes.
There was an opportunity for parents of juvenile children to receive such a refund for a child. But housing should be bought no earlier than 2014.

How is the size of the property deduction calculated

The calculation of the amount of tax deduction is quite simple, the amount of the salary received over the past year is taken as the basis of the calculation

When calculating the return of NDFL, it is important to apply all conditions under the law.

In more detail, consider the principle of calculation better on the example.

Suppose: Vasily Ivanovich acquired housing for 2,570,000 rubles.

His payment for labor for last year, amounted to 480,000 rubles.

Accordingly, he paid a tax in the amount of 62,400 rubles. (480,000 * 13%).

In general, Vasily Ivanovich has the right to get a property deduction in the amount of 260,000. This is the maximum amount, it should file a declaration every year until it takes the entire amount. Thus, it will remain 260,000 - 62 400 \u003d 197 600 to return, and so on.

If the taxpayer, retired, everything is simple enough. By law, he has the right to file a declaration immediately for the three preceding year.

That is, with the same income, like Vasily Ivanovich, he has a chance to get 187,200 rubles at once (62,400 * 3). But unfortunately he will not be able to get anything else, as it is on pensions and NDFL is no longer paying. And the law provides for a refund, only for the three preceding year.

It is impossible, acquiring real estate to produce VAT reimbursement. This procedure is possible only with NFFL. In the case when a working person decided to return tax through the employer, he needs to annually take a certificate in the tax authority and provide it.

Monthly, he will not pay the income tax. That is, his size wages It will be higher until the deduction is completely paid.

In which case, you can get a refusal to compensation for NDFL

The law provides cases in which reimbursement of NDFL may be denied

There are a number of criteria for which the tax authority may refuse the payment of NDFL:

The man who purchased an apartment and does not pay for NDFL: housewife, individual entrepreneurnot working or workers, but not receiving official income.
People who bought residential real estate, but retired more three years. They did not work, did not pay the tax, respectively, to return to them simply nothing.
Not paid NDFL personswho acquired real estate in close relatives. These include: spouse, brother or sister, children, parents, wards or guardians.
Not paid refund, from the Maternal Capital, due to subsidies or other benefits. If the property was purchased on the whole amount, respectively, the property deduction will not be provided.

It is important to understand that it is impossible to return VAT. But NDFL is a tax that is paid or payable. If the person does not receive official income, he will not be able to return the tax.

What documents will need to be submitted to obtain the return of Ndfl when buying an apartment

Return of Ndfl is carried out on the basis of the provided document package

To return the paid earlier, the tax must be fill in the Declaration and collect the documentation package:

Personality document.
Pension certificate if there is a place.
Income document for the year from work, according to a special form.
Contract confirming the purchase of residential real estate.
Property Documentation.
Receipts or receipts about the payment of the transaction. If the contract is written that cash Transmitted at the time of the transaction, not need to provide anything.
Documentation on additional costs for real estate improvement when the object is purchased.
Copy of the loan agreement, if present.

On all documents, in addition to certificate of income, it is better to remove copies. They may need when passing the documentation.

Before returning the PMFL, the tax inspectorate carefully checks the documents provided

After passing the documentation to the tax inspection, a desk check is performed. It lasts for three months.

It indicates the score to which payment will be made. After month, cash is transferred to the taxpayer.

So, can I make a return of VAT when buying an apartment? It is possible to return only Ndfl.

If a person is suitable for all criteria by law, the return can be made through the employer or directly from the tax inspectorate.

On the rules for obtaining the return of NDFL when buying an apartment, see the video:

Return of fees paid to the state treasury due to the acquisition of housing, maybe for each citizen Russian Federation. Many are interested in the question of how to make VAT return when buying an apartment. However, we are talking about the return is not VAT, but NDFL.

Return VAT when buying an apartment

VAT - value added tax. They are subject to all companies that increase the price of the product being implemented on the additional value of a market nature. Simply put, selling goods or service, the firm adds an additional price to their cost and sells more expensive. In this case, the tax deduction is made from the value added, that is, the difference between the product spent on the production or the amount of the amount and the magnitude of which it was implemented. As you can see, this deduction cannot have any relation to the apartment or any other realized residential property.

However, NDFL is associated with the purchase of an apartment directly. Further in the material, we will look at how this connection is formed and how to return this tax.

What is NDFL

NDFL abbreviation is deciphered as a tax on income of individuals. For citizens of the Russian Federation, the payment of this tax is most often produced upon receipt of remuneration in the workplace. From laid for money, employees are obtained by 13% less.

However, this practice is applied to deduct part of the funds incoming to citizens not only in relation to wages, but also to any other income of the individual. In this list there are also funds purchased by implementing the real estate object, whether it is a residential or non-residential.

According to the current legislation, NDFLs are paid by citizens at the sale of apartments:

acquired accommodation before the onset of the year 2016 and owning it less than three years;
acquisition of housing after the occurrence of the year 2016 and owning them less than five years.

In other situations, the implementation of residential property is not subject to this tax deduction in favor of the country's budget.

How to get a return on income tax when purchasing an apartment

By purchasing a dwelling, one can make a legitimate requirement for the return of the part spent on making money. The presented phenomenon is called the return of deduction property Character. Activation of this opportunity for a citizen in Russia is produced:

to build a cottage where you plan to conduct a life activity, in our country;
to acquire some land area, for the further construction of a cottage or residential building on it;
purchase of part of the cottage, townhouse or at home, and any other real estate object;
on the coating percentage calculations By loan, for example, a mortgage taken in Russian credit institutions.

The amount of deduction received as a result of the presentation will be equal to the price of the erected or purchased real estate object, according to the documents submitted to the acquisition or confirmation documents performed on construction works Costs, however, cannot exceed the total of 2,000,000 units of the Russian currency.

All owners of residential real estate objects have the right to possession of this state compensation.

Until the end of 2013, the return of income tax was made only for one name, while even if its value did not reach the specified value of 2 million, the remaining amount was burned.

Let us give an example. In 2013, you purchased housing at a cost of 1 million 800 thousand rubles and received a relying income tax for it. It turns out, the right was used by you in full. And when in 2015 you acquire an apartment for a son, to take advantage of the remaining amount of 200 thousand no longer have the opportunity.

And your neighbor acquired the first apartment in the last month 2014 for 1 million 500 thousand and received a return not complete, but only his part. Therefore, buying for a daughter in 2016 housing, he remained the amount of 500 thousand who believed to deduct the income collection of 500 thousand could get completely legitimately, which remained the difference after the first time.

Payers purchasing housing by taking credit organizations The loan of credit, or target, is also entitled to receive property deductions, in this case the incoming fully on the coverage of interest deductions, relying credit institutions. The value in this case available to the return of funds increases to three million rubles, but it is the maximum one, over it cannot be obtained. This restriction was put into effect on the onset of 2014 and indeed only for those taxpayers who took the loan in banking organizations in the specified year.

If the loan for the purchase of a residential facility is obtained before the onset of 2014, then restrictions on the amount of interest payments returned to the citizen are absent. As much as the percentage of the credit organization was paid, so much received a new owner. Reimbursement of deduction is made by removal from the remuneration of the employee of PPFL payments. If within 12 months of receiving funds, the final payment of the tax will not be provided, their remaining part moves to reimbursement in subsequent reporting periods.

Video - Property deduction when buying an apartment

In what situations refuse to provide property deduction

Do not grant property deduction The state has the right in the following cases:

if payments for the construction of housing or his purchase were made from the pocket of the employer of one of the owners;
when payment of purchase or construction was made using maternal capital;
payments were made by any other other than the owner face;
in the perfect purchase, some of the funds paid were budgetary in nature;
if the purchase of housing happened in interdependent with the owner of a citizen.

Consider the last item in more detail. This is who refers to the category of interdependent in relation to payer NDFL individuals:

native father and mother;
parents receptions;
guardians;
trustees;
wife or husband;
sons and daughters;
sisters and brothers;
children under investigation taxpayer;
a child under guardianship of a citizen.

It turns out when performing a sample with each of the above categories of citizens, the return of income tax is prohibited.

Receive deduction with equity owners

Obtaining a deduction by owners who own only a part of the purchased housing will be carried out as follows.

Table 1. Getting deduction to share owners

If the apartment is or other property purchased until the end of 2013	The value of funds received by co-owners in the form of state compensation is determined according to the value of the share of each payer of the share.
If the apartment was purchased after the onset of 2014	Obtaining a deduction according to the magnitude of the share is abolished. Now it is provided according to the expenses made by each shareholders committed when buying or building an object. In this case, the maximum available limit remains the same. For purchase or construction - 2,000,000 rubles, for credit loan - 3,000,000 rubles.

Some owners ask the following question: If the apartment is purchased in marriage, confirmed legally, then who of them have the right to return the personal incipping NDFL? We answer, get compensation for costs each of them, they have equal rights to it.

The limit will not be 2 million for two, but 2 million per

Obtaining a deduction when purchasing real estate for money obtained in the form of a loan from credit institutions

If initially the future buyer has a housing good jobBut there are no accumulations, nothing remains to him, except for acquiring real estate with a loan obtained in banking organizations.

Obtaining a deduction for borrowed funds is also possible, however, the cost of the purchase will be the cost of housing, but percentages that the payer as a result will have to return the jar. In this case, the purchase of an object is not on personal funds The owner will not just not be the basis for refusal in compensation, but also will increase the maximum amount of return to 3,000,000 rubles. Today's interest on loans are so great that this news will pay buyers.

Getting deduction on maternal capital

In the article, we have already affected the circumstances, as a result of which the occurrence of which citizens will be denied the provision of deduction. Their list also includes a item relating to the acquisition of housing for maternity capital or payment of part of housing received after the child's birth means.

Since given family Capital And government subsidies to citizens with another character in themselves are the help of taxpayers, the value of funds received will automatically overlap deduction and make it impossible to receive.

So those citizens who continue to think that the state should be compensatory deduction and maternity capital, it is necessary to influence the appetites

What documents are needed to obtain property deductions

To return the NDFL, you need to prepare a solid package of documents.

Treaty on the purchase of a residential property and its copy. Remember, according to the legislation, you have the right to receive a deduction at a maximum SUME in 2 million rubles.
Act of acceptance transmission, signed by the co-owner of housing.
The scans of payment documents that are confirmed by the payment of payments requiring the deduction. It can be:
1. receipts;
2. discharge from the bank;
3. checks;
4. acts about the acquisition of building materials;
5. other documents.
A declaration form of a form of a 3-NDFL, which is filled directly by the taxpayer who has accomplished the purchase of housing.
Help on the income of the physical person 2-NDFL for the full calendar year.
Photocopy of all pages of the chief civilian document Russian.
A copy of the certificate of obtaining an individual number of the taxpayer.
Written by the owner application for deduction.
If there was a target loan of funds from credit institutions, it is necessary to provide a certificate of taking it. It is issued as a loan agreement. In addition, it is necessary to have a certificate from the bank, indicating the payment of interest under the contract, for the year of the declaration or several years.
If we are talking about the return of funds on the purchased area of \u200b\u200bthe land, then bring a copy of the testimony issued to you that you are the owner of this site.
To confirm the right to compensate for the facility erected on the land plot, provide for review payment documents issued by construction costs.
Fill out the Help 3-NDFL to receive a refund of the construction funds needed according to the situation.

Do not know how to fill out the blanks 2-NDFL and 3-NDFL? You can familiarize yourself with these topics on our portal. Step by step instructions, Blank samples, as well as how to avoid basic errors when filling the declaration.

Download 3-NDFL Declaration

Download 2-NDFL Declaration

Let's summarize

As you can see, getting a deduction on VAT for the purchase of an apartment is impossible. Many people are mistaken and confused value added tax with an individual income tax. If there are such things among your acquaintances, make a good deed and explain the difference.

VAT refund when buying an apartment is impossible

If additional questions occur, read the relevant articles of the chief document regulating the tax legal relations in Russia - the Code, in which all the details are explained in detail. If you can not understand in legal intricacies yourself, you can not worry, specialists will come to the rescue hot line Tax Service of Russia, to contact which you can bypag 8-800-222-2222.

Remember, one of the most important tasks when making the return of Ndfl when buying an apartment lies in the preparation and staffing of the obligatory to provide a package of documents. If you immediately do not do all the papers, hiking in tax service will be for you ordinary affairwhich will leave the mass of time. It is best to prepare paper in advance on the list presented above. We wish you good luck in getting a deduction!

According to the laws of the Russian Federation when buying an apartment, a house or land plot, you can return a part of the money, in the amount of the income tax paid. This tax deduction is registered in the Tax Code of the Russian Federation (Art. 220 of the Tax Code of the Russian Federation) and aims to provide citizens with the opportunity to acquire or improve their housing.

That is, if you officially work and pay income tax (all hired employees are transferred to the budget), and purchased an apartment or a house, you can return a paid income tax in the amount of up to 13% of the cost of an apartment / home (except you can Also return 13% of mortgage percent and some other expenses).

In what cases can you get a property deduction?

Taking advantage of the property deduction, you can return part of the costs to:

direct acquisition and construction of housing (apartment, private house, room, their shares);
purchase of land with located on it residential house or for the construction of a residential building;
expenses for payment of interest on target loans (mortgage loans) for the construction or purchase of housing;
the costs associated with finishing / repair housing (if it was purchased from the developer without decoration).

Deduction Is not provided:

Tax deduction size

The amount of tax you can return is determined by two main parameters: your expenses when buying housing and the income tax paid.

Example 1: In 2016 Ivanov A.A. I bought an apartment for 2.5 million rubles. At the same time, for 2016, he earned 500 thousand rubles and paid an income tax of 65 thousand rubles. In this case, the maximum amount that Ivanov A.A. Will be able to return, amounts to 2 million x 13% \u003d 260 thousand rubles. But directly for 2016, he will be able to get only 65 thousand rubles (and 195 thousand will remain to return in the following years).

Example 2: In 2016, Vasilyev V.G. I purchased an apartment for 1 million rubles. In 2018, Vasilyev V.G. I found out about the possibility of tax deduction and decided to arrange it. IN total amount Vasilyev can return 1 million rubles to themselves. x 13% \u003d 130 thousand rubles. If we consider that Vasilyev in 2016-2018 earned 400 thousand rubles. Every year and paid 52 thousand rubles. Income tax, then in 2019 he will be able to return: 52 thousand rubles. For 2016, 52 thousand rubles. For 2017 and 26 thousand rubles. (residue from 130 thousand) for 2018.

Estrace of the right to deduct

At the current time limit act as follows:

By housing acquired before January 1, 2014You can take advantage of the property deduction only once in my life (para. 27 PP. 2, 1 Art. 220 Tax Code of the Russian Federation). At the same time, the cost of purchase does not matter. Even if you took advantage of 10 thousand rubles., More property deduction when buying housing you can never get.

Example: In 2013, Sahars A.T. I purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction. In 2018, Sahars A.T. I bought an apartment for 2,000,000 rubles. It will not be able to investigate a deduction of 500,000 rubles to 2,000,000.

When buying housing after January 1, 2014 (If you did not take advantage of earlier), the property deduction can be used several times, but the maximum deduction size you can get in a lifetime (excluding mortgage percent) even in this case is strictly limited 2,000,000 rubles. (260 thousand rubles. Return).

Example: In early 2018, Gusev A.K. I bought an apartment for 1,700,000 rubles. In September 2018, he also acquired a room for 500,000 rubles. At the end of 2018 (in 2019) Gusev A.K. will be able to make a deduction of 2,000,000 rubles: 1,700,000 for an apartment and to get 300,000 rubles per room.

Note: If the housing acquired before January 1, 2014, you received only the main deduction, then you can get a tax deduction on interest when buying new housing in the mortgage. You can read more about this feature in our article - re-property deduction on mortgage interest.

You can get acquainted with information about the limitations of the property deduction in the article: a variety of property deduction when buying an apartment / home.

How to get a deduction?

The process of obtaining deduction can be simplified by using our service. It will help to issue a declaration of 3-NDFL and other documents for deduction for 15-20 minutes, and will also give detailed instructions By delivery of documents to the tax authorities. In the event of any questions when working with the service, professional lawyers will be happy to advise you.

What documents are needed?

To make a tax deduction you will need:

identification document;
declaration of 3-NDFL and application for the return of tax;
documents confirming your expenses;
documents confirming the paid income tax (Help 2-NDFL).

When should I submit documents and for what period you can return the tax?

You can return money on the property deduction, starting from that year when you have on your hands:

payment documentsconfirming the costs of the purchase of apartments / house / site;
documentation, confirming ownership of housing: Extract from EGRN (certificate of registration of ownership) when buying an apartment under a sales contract or an act of acceptance and acceptance when buying housing under the contract of equity participation.

If you bought an apartment in the past and did not make a deduction right away, then you can do it now (no restrictions on time for receiving no deduction). The only thing you can return income tax for more than three years. For example, if you bought an apartment in 2016, and decide to decide the deduction in 2019, then you can return the tax for 2018, 2017 and 2016 ( detailed information About when and for what years you can return the tax you can find in our article: when and for what years to file documents for property deduction when buying housing?

The rest of the property deduction is transferred to the next year. That is, you can return income tax within a few years until they "exhaust the entire amount" (see).

The entire procedure for obtaining deduction usually takes from two to four months (most of the time takes the verification of your documents by the tax inspectorate).

Not all

Pensioners also have the right to return 13 percent per apartment. Only for them, the list of all necessary for operation is expanded somewhat. But it's not a problem.

Dates of appeal

Identification

According to the application

Reporting

What's next? How to return 13 percent from buying an apartment? In mandatory procedure, the tax authorities are subject to the so-called tax declaration. It is called 3-NDFL. You must have only its original, no copies.

Revenues

About the deal

So what can come in handy? First of all, this is a sales contract. It is desirable to deduct to sign an additional original instance. Otherwise, a sufficiently certified copy.

Mortgage

The first is a mortgage agreement. As in the case of buying and selling, a fairly or original, or a certified copy. Without this document, the refund will not be executed.

Other

With all the above documents, you can contact the tax authorities at your place of residence. You can apply for deduction. If you are properly prepared, there will be no problems and failures.

How to return VAT from buying an apartment, ndfl, property deduction

Each person, after buying an apartment, has the right to return the tax of income from individuals (NDFL) thirteen percent of the cost of the apartment.

People often do not correctly ask the question of returning VAT from buying an apartment. Although in fact it does not apply to the provision of property deduction.

In which case, the state can provide property deduction from buying an apartment

Officially employed person when buying a house or apartment has the right to return personal incipping NDFL

Many people when buying residential real estate do not know that they have the right to return the NDFL or get a property deduction.

There are a number of key points related to the provision of property tax deduction:

The maximum amount of tax refund or the provision of property deduction is 260,000 rubles. When housing is bought at a cost of less than 2,000,000, a tax deduction can be other than this purchase.
You can make a return of personal income tax, through the tax inspection or to issue a tax deduction at the place of work.
There is an opportunity, when buying a property in a mortgage, pay interest with the help of property deduction.
In accordance with the law, the person has the right to get from several employers at the same time. The task of the tax inspection, in this case it is properly distributed. This item is provided for the case that a person works part-time in several companies.

The family has the right to receive a tax deduction even if only one person works in it

So that this operation is successful, it is necessary to approach a number of requirements:

A person who bought an apartment should officially work, receive wages with the deductions of personal income tax on the tax inspectorate, in the amount of thirteen percent.
The family that has acquired the living property is entitled to receive this benefit if one of the owners works. Here is the main condition: real estate should be in joint ownership. Since 2014, it has become possible to receive property deduction for a spouse, even if the owner of the apartment is one of them.
This refund may issue a pensioner who bought real estate. At the current time, of course, it does not have a taxable income, so the state has marked the following. He has the right to submit an income declaration for three years preceding the current. That is, during the time he worked and paid taxes.
There was an opportunity for parents of juvenile children to receive such a refund for a child. But housing should be bought no earlier than 2014.

How is the size of the property deduction calculated

The calculation of the amount of tax deduction is quite simple, the amount of the salary received over the past year is taken as the basis of the calculation

When calculating the return of NDFL, it is important to apply all conditions under the law.

In more detail, consider the principle of calculation better on the example.

Suppose: Vasily Ivanovich acquired housing for 2,570,000 rubles.

His payment for labor over the past year, amounted to 480,000 rubles.

Accordingly, he paid a tax in the amount of 62,400 rubles. (480,000 * 13%).

If the taxpayer, retired, everything is simple enough. By law, he has the right to file a declaration immediately for the three preceding year.

Monthly, he will not pay the income tax. That is, its salary size will be higher until the deduction is completely paid.

In which case, you can get a refusal to compensation for NDFL

The law provides for cases in which NDFL refunds may be denied

There are a number of criteria for which the tax authority may refuse the payment of NDFL:

The person who acquired an apartment and does not pay for NDFL: a housewife, an individual entrepreneur who do not work or workers, but not receiving official income.
People who bought residential real estate, but retired more than three years. They did not work, did not pay the tax, respectively, to return to them simply nothing.
NFFL is not paid to individuals who have acquired real estate in close relatives. These include: spouse, brother or sister, children, parents, wards or guardians.
Not paid refund, from the Maternal Capital, due to subsidies or other benefits. If the property was purchased on the whole amount, respectively, the property deduction will not be provided.

It is important to understand that it is impossible to return VAT. But NDFL is a tax that is paid or payable. If the person does not receive official income, he will not be able to return the tax.

What documents will need to be submitted to obtain the return of Ndfl when buying an apartment

Return of Ndfl is carried out on the basis of the provided document package

To return the paid earlier, the tax must be fill in the Declaration and collect the documentation package:

Personality document.
Pension certificate if there is a place.
Income document for the year from work, according to a special form.
Contract confirming the purchase of residential real estate.
Property Documentation.
Receipts or receipts about the payment of the transaction. If the contract is written that cash is transferred at the time of the transaction, it is not necessary to further provide anything.
Documentation on additional costs for real estate improvement when the object is purchased.
Copy of the loan agreement, if present.

On all documents, in addition to certificate of income, it is better to remove copies. They may need when passing the documentation.

Before returning the PMFL, the tax inspectorate carefully checks the documents provided

After passing the documentation to the tax inspection, a desk check is performed. It lasts for three months.

It indicates the score to which payment will be made. After month, cash is transferred to the taxpayer.

So, can I make a return of VAT when buying an apartment? It is possible to return only Ndfl.

If a person is suitable for all criteria by law, the return can be made through the employer or directly from the tax inspectorate.

On the rules for obtaining the return of NDFL when buying an apartment, see the video:

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We were straight very much outlined the amount for the return of personal income tax, we did the repair for this money. The only one, you need to be attentive, since later we have redeemed the mortgage of maternal capital, and then when we turned to the tax for the next deduction, we reported that we still have to have, since the amount of maternal capital is not taxed. Now we are submitting documents for the return of personal income tax from the percentage paid by the mortgage.

This year we took advantage of the right to return personal income tax on the purchase of an apartment. Last year, the money was transferred after 3 months and 23 days. As explained on the hotline, the tax cameras may last up to the month. That is, the time of receipt of money is 4 months from the date of submission of the application.

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Return VAT from buying an apartment

Is VAT returns when buying an apartment and how to get 13% of the cost of acquired housing?

Many people wonder how to return VAT from buying an apartment and experts respond to this question negatively - individuals to the value added tax has no relationship. But, any resident of the Russian Federation can return income tax.

Why VAT when buying an apartment is not returned by an individual

VAT or value added tax is the percentage that the company is released, that is, individuals do not have individuals to him. Therefore, VAT when buying an apartment, ordinary citizens do not return. In theory, the firm can also return a certain percentage when purchasing real estate, but this is another question. But article 220 of the Tax Code allows all working Citizens of the Russian Federation to return 13% of the cost of housing.

Return of VAT from buying an apartment: a myth with a real base

All residents of the Russian Federation have the right once in life to return such income tax in the acquisition of housing.

Return conditions

Returns a certain amount once in life. Since 2014, a change in the Tax Code has entered, which allow you to transfer the remaining amount for subsequent purchases if the cost of housing was less than the available deduction.
Buyers can get back no more than 260 thousand rubles. The maximum value from the price of housing, from which you can get a deduction is 2 million rubles. In the case of a mortgage, the amount increases to 3 million rubles, that is, it is possible to get 390 million rubles in the hands.
A citizen must legally work. Students, retirees, recipients of "black salary" and the unemployed, this benefit from the state is not available.

We get a tax deduction: what instead of the reimbursement of VAT when buying an apartment

Contact the Tax Inspectorate and submit a list of documents.
During the month, the department will consider the request and give a decision.
The applicant will receive a return of income tax during the reporting period.

Documentation:

Passport and its copies
Help for 2-NDFL form
Receipt of the cost of housing
Documents for a house with a certificate of ownership or contract shared construction With a mortgage agreement.
Marriage certificate

Thanks to changes in legislation, you can sell an apartment quickly and subsequently to have the money that could not get everything at once.

How to make the return of VAT when buying an apartment - Important nuances

During the purchase of an apartment, its owner may be interested in how to make a return VAT on this financial operation. Unfortunately, the individuals are not eligible for the reimbursement of this tax, but every Russian, buying housing, can return the NDFL - income tax. How to solve this question correctly, and what documents do you need for this?

Return VAT when buying an apartment

The tax returning for a purchased apartment under the contract of mortgage or for its accumulated funds can be returned. Return of VAT when buying an apartment is one of the forms of obtaining a tax reimbursement, which applies both to individuals and on legal ones.

Jurlitsa, who work with the use of value-added tax - VAT, can return it. Buying various goods or services, legal entities pay the value of these goods with account of VAT. Therefore, according to the results of the month, mutual part of the funds in this type of taxation through accounting accounts is refunded to the Jurlitz account. In this case, if such a person buys an apartment, it is important for him to get a higher profit from this transaction. But if the apartment does not buy an enterprise, but a private person, the situation looks different. A private person can return a tax called personal income tax, that is, income.

Tax legislation establishes a certain order, the amount that can be returned during the acquisition of housing. Depending on how the type of tax is used by the tax payer, the main indicators considered during this operation will differ. It is necessary to familiarize themselves with legislative standards and demands to correctly fulfill all the requirements and not get a negative result.

Tax - NDFL, which private person can return during the conclusion of a transaction in the apartment, is returned only once. The size of this tax is 13% of the real estate price. If housing is bought according to the mortgage, the individual also has the right to return 13% of the percent of this contract.

But there are exceptions in this order.

Pensioners and non-working citizens tax is not refundable, because they are not income tax payers.

Tax Return Nuances - Required Requirements

If a citizen has an official employment, it can return the NDFL as follows:

The maximum amount that can be returned cannot exceed 260 thousand rubles. If the apartment costs less than 2 million rubles.
Return is drawn up in either it can be issued at the place of employment.
Return VAT when buying an apartment in a mortgage - it is possible to pay interest on mortgage loan
If a citizen has several employers, the law allows you to return the tax through each of them, and this case should make the correct distribution of the amount of returned funds for each of the employers.

To obtain payments, it is necessary to comply with the conditions:

The official employment of the apartment buyer, claiming payment of NDFL and the receipt of a salary with which the inclues of 30% is deducted.
It is allowed to obtain this benefits if there is at least one working person in a family that has bought an apartment, and real estate is joint ownership. Since 2014, you can arrange deduction NDFLIf only one of the spouses owns a purchased apartment.
The pensioner, the buyer of the apartment, can also issue a refund if the declaration of revenues received for 3 previous purchases of the year's apartment. The return of VAT when buying an apartment by a pensioner is also impossible, it can be returned to the NDFL, if the person became a pensioner, and before that he had a job and paid taxes.
Subscribe tax returns have the right to parents with minor children, for which such a refund is possible. Housing must be bought after 2014.

How to get ndfl - how is the return of VAT when buying an apartment?

How is the return of VAT when buying an apartment? The buyer housing should go to the tax authority. Many mistakenly believe that this procedure is called VAT refund when buying an apartment. Refund property tax Not regulated.

You can make a return VAT after purchasing an apartment to legal entities or individualits (NDFL) at any time after the conclusion of the transaction:

when repaying credit obligations, if the housing was acquired in the mortgage;
after completing the tax period;
prior to its end, if the return of PPFL is carried out through the employer. It is necessary to refer to the employer writing if the apartment has already been purchased, a mortgage loan is repaid on it.

To return this personal income tax, you need to apply to nor by attaching it to him:

Passport citizen.
Help 2-NDFL (issues an employer).
Agreement for the purchase of housing, a declaration of 3-NDFL.
Certificate of owner, act of acceptance and transmission of an immovable object.
Agreement for shared participation in its construction.
Receipt (receipt) confirming the fact that the seller received funds for the sale of housing from the tax payer.
Mortgage agreement, certificate from the banking institution about the accrual of interest over the past period, checks or receipts for payment of the contract (if subtracts will be carried out at interest from the loan.
If the construction of housing was conducted independently, it is necessary to provide checks, payments for purchased construction materials; Marriage certificate; If the apartment was bought as a joint property, it is necessary to apply for the distribution of funds for the tax deduction.

You need to make copies of all documents (except Help 2-NDFL). They can be requested during the filing of documents.

This package of documents can be submitted in any person at the location of the purchased apartment during the move. In this case, the documents will be rapidly tested, an employee of the IFTS. When detecting inconsistencies, obtaining clarifications to quickly correct all the shortcomings and submit documents again.

If there is no time for hiking, you can send all documents to nor by mail by registered letter. But at the same time, the return procedure will be long, and if any inconsistency is identified in the documents, it will be known only after the cameral check. Usually this period is 3 months. When the reporting period is over, the income tax will be returned for the entire year.

When contacting the employer with a statement about the return of personal income tax and notification from the presence of the right to receive deduction, this tax will not be transferred to the budget, it will be regularly issued to the employee at work together with the salary. Such a listing will be started from the month that the application was filed.

Video plot, how faster and more profitable to get a tax deduction when buying an apartment

What is needed to return tax (VAT, NDFL) when buying an apartment?

The so-called property tax deduction According to Article 220 of the Tax Code of the Russian Federation, it may become a good help of a mortgage or even with a housewarming for his own account. The grounds for returning the tax, as well as aspects of its preparation are set out in this review.

Return tax when buying an apartment

When purchasing real estate, individuals and legal entities have the right to property deduction. Only for taxpayers-individuals is determined by taxes on the income of individuals (NDFL), and for organizations - for value added tax (VAT), which are accompanied by such transactions.

Rights and conditions for the return of personal income tax

The costs of the purchase and construction of housing that reduce the taxable base may be included in accordance with PP. 2-4 tbsp. 220 NK RF, the following items of expenses:

To buy a residential building, including at the stage of unfinished construction;
On the development of estimated and project documentation;
Infrastructure - connecting to engineering networks and summing up or creating autonomous communications;
To buy finishing and building materials;
To pay for the construction and finishing of the facility;
For the acquisition of rights to share in the new building.

Property tax deduction

There are certain limits on the tax deduction for individuals seeking to reduce the tax base:

Up to 2 million rubles - when buying or construction of real estate - houses, apartments, rooms or shares in them, as well as when acquiring a land plot under ILS or with a house located on it;
Up to 3 million rubles - to repay interest on the target housing loan taken to buy or build real estate.

The tax rate on NFFL is 13%, based on this, you can calculate the maximum size of the savings received. Moreover, it should be borne in mind that, for example, when purchasing an apartment in a mortgage, you can return 13% of 2 million rubles of its value, that is, 260 thousand rubles, as well as up to 13% of 3 million rubles accrued interest on the loan - another 390 thousand . rubles, that is, the maximum amount of tax funds received from tax agents can reach 650 thousand rubles.

Procedure for obtaining property tax deduction

In order to return income tax, the property buyer can contact the tax inspection at any time after the transaction. At the end of the current tax period, either before it is completed - when writing an employer after buying or construction, as well as during the repayment of a mortgage loan.

To the application with the details of their account to receive a tax property deduction in the IFTS, the following documents will be applied:

Passport itself and a certified copy of its main pages;
The completed declaration in the form of 3-NDFL (see how to fill in the declaration (NDFL3) when buying an apartment?);
Help 2-NDFL from the employer;
Contract purchase and sale agreement, or a contract of equity participation in the construction of an apartment building;
Governance documents for real estate - certificate of ownership, as well as an act of receiving an object of object;
Receipt or receipt of receipt of payment by the seller for the object from the taxpayer;
A loan agreement (mortgage agreement) indicating the purpose of borrowing the purchase or construction of residential real estate, certificate from the bank about the interest accrued during the reporting period, receipts and checks about the introduction of mandatory payments under the Agreement - with the intention to use the deduction of interest on the loan;
Payment documents on the acquisition of building materials and finishing materials - with an independent construction;
A certificate of marriage and a statement on the distribution of tax deductions - when applying for housing in collaborative property.

Prepared documents can be personally submitted to the Department of Tax Inspectorate, working with individuals at a new place of residence when moving. This method is good immediate check of all securities by the representative of the IFSN - if something is wrong with them, then you can immediately get clarification and quickly make amendments. No time on personal visits? There is a possibility to send into the tax entire package of documents by registered mail. Danger One: The process will delay in the presence of shortcomings in the papers, it will be possible to learn about it only after the cameral check - after 3 months. After the end of the reporting period, the return of income tax will be implemented for the entire year.

Possible causes of refund returning income tax

The provision of property tax deductions will be denied if any of the tax returns is not met. The most common causes of non-treatment of funds from the budget are:

The lack of taxable income applicant;
The property tax deduction has already benefited earlier when buying another immovable object and received it in the limit;
Real estate transactions outside the Russian Federation;
The housing was acquired in interdependent persons whose definition contains Art. 20 and 105 of the Tax Code of the Russian Federation - persons who are in kinship and marital relations, relationships between the pitiful and trustees or adopted and adopted, as well as an employee and an employer or direct supervisor;
When issuing documents and exercising expenses, third parties appear, for example, if the receipt in the payment of money on the transaction is not framed in the name of the taxpayer, although the apartment itself is registered on it;
When buying a housing, budget funds were used, including maternity capital, federal and regional subsidies, subsidies - no deduction is provided to the amount, but its own funds ineves in the purchase can be released from taxation.

There are nuances and, when performing the principle of obtaining property tax deductions "once per object" - it actually applies not to all situations. So, it is impossible to re-obtain the deduction upon purchase or construction of real estate, as well as the repayment of a housing loan. But the sale of real estate or her withdrawal for the state can be provided repeatedly. And from January 1, 2014, the tax deduction within the established limit can be obtained by "exploit" in several objects - the rest of the unallocated limit can be transferred to subsequent acquisitions, but not only when repayment of the mortgage - it can only be the only preferential.

Features of the provision of tax deductions to spouses

Real estate registration is not rebeling to the common property of spouses and other family members, but need to distinguish:

common share ownership, when the amount of deductions due to the shares of family members are automatically divided into the design of which is automatically separated;
common collaboration, when it is necessary to write a statement to a tax decision to distribute deduction on all owners or in favor of one of them. Change subsequently, this solution is impossible.

By the way, when applying for housing in collaborative property, if one of the owners has already been deductible, or has no income taxable, the other can fully obtain the entire amount. With equity property it is impossible. That's just the position of the tax authorities on this issue diverges and if one of the spouses have already received a deduction, the second may approve only half of the amount due to the amount due, since the apartment is issued in collaborative property. But each taxpayer has the right to appeal this in court and get on the second spouse deduction completely.

When placing real estate in a joint or share ownership of minors, parents can get a tax deduction for the share of children. Similarly, the question is solved when buying apartments for a minor child - they have the right to take advantage of a full deduction, because they made a deal at the expense of their own income.