Child mortgage deduction. Children's housing deduction for a mortgage at the birth of children. When will children's housing deduction work in Russia: latest news

Experts: children's housing deduction scheme should suit all market participants 3 The State Duma Committee on Social Policy proposed the introduction of the "Children's housing deduction" - a program according to which part of the mortgage loan of young parents in the event of the birth of a child will be paid from the budget. How such a measure will affect the real estate market and whether, thanks to it, residential projects will become more focused on families with children, experts told the UrbanLook portal about this.

Dmitry Mikhalev, Head of the Service for Work with Government Agencies, SPb Renovation:

A child housing deduction would be a useful measure to support young families. Today, many are cautious about long-term credit products, because they are not sure about the stability of income. Writing off part of the debt at the birth of a child would motivate the purchase of housing without undue burden on family budget. In addition, such a deduction could provide support to developers, as it would increase the demand for multi-room housing. This would make it possible to make many residential complexes oriented towards the mass buyer more balanced in terms of apartment distribution by increasing the share of two- and three-room apartments. There are only two questions left. The first is the size of the child housing deduction. Most likely, it will vary depending on the number of children in the family: the more children, the higher the deduction. And the second question is whether its introduction will mean the abolition of maternity capital. Today, mother capital can also be used to service a mortgage loan, and it is unlikely that the government will finance two similar instruments at once.

Evgenia Vladimirova, head of the project "Rambler.Real Estate" Rambler & Co:

The initiative to forgive young parents for part of the mortgage debt is interesting, but it is important to understand whether this idea is not populist. Perhaps it would be wiser to extend and expand the maternity capital program, since up to 90% of this state payment is used by families to improve living conditions. In addition, a completely logical question arises: why is it decided to support only mortgage holders, and not all young parents. The proposal was made, but the details of a possible social program sources of its funding. Undoubtedly, support for families at the birth of children and assistance in improving housing conditions are important areas in the social policy of the state. Developers also benefit from the launch of such programs, many projects will develop social infrastructure even more actively, this will become an additional competitive advantage for residential complexes. Russians need such programs and the construction industry needs them.

Vasily Sharapov, lawyer of the development company "City-XXI century":

Any reasonably regulated assistance from the state to young families can only be welcomed. But for the stable functioning of the market mortgage loans we need rules that suit all participants in this market. Forgiveness of part of the debt means a loss for the creditor. If mortgage loans are unprofitable, no one will simply issue them, and therefore no one will receive them. At one time, the so-called maternity capital appeared in the legislation, due to which the mother of the child has the right to repay part of the mortgage loan. Some new duplicating mechanisms like the "children's housing deduction" are hardly needed. The state can also apply a mechanism for subsidizing mortgage loans, which is already being used in some banks during the crisis.

You can simply increase the amount of maternity capital that the mother has the right to use for mortgage payments. However, such a measure, as we understand it, can significantly increase costs. federal budget. I also emphasize that families with children pay taxes in almost the same way as those people who do not have children. May think in this direction and reduce taxes for families with two or more children. It would be helpful and, in my opinion, fair. Caring for a child is a kind of our social tax our duty to future generations. The money that parents save on taxes, they can invest in their children, for example, in their education and development.

Kristina Shulgina, head of the mortgage department at NDV-Nedvizhimost:

The introduction of such a mechanism seems realistic, especially since the state provides social support: the maternity capital program is working, military mortgage. However, not everything is simple: it is necessary to develop a mechanism “from scratch”, to think over the algorithm and processes of interaction, as it was, for example, with the same maternity capital. It is commercially uninteresting for banks to forgive mortgage debts, so the implementation of such a measure seems possible with the direct participation of the state. If a debt compensation mechanism is determined, then the program of this deduction may well work successfully. The measure itself, if implemented, can have a positive impact on the real estate market, especially since family people often become apartment buyers. However, the strength of this effect will depend on the conditions of the program and the audience of borrowers it covers. With sufficiently stringent restrictions and requirements that program participants will have to meet, the impact on the market will be very narrow. While these issues are likely to be at the initial stage of discussion. Changes in real estate formats are hardly to be expected. New buildings offer the right level of comfort for families with and without children. In addition, projects are already on the market that are conceptually focused specifically on family buyers.

Vadim Lamin, managing partner of SPENCER ESTATE real estate agency:

The initiative is certainly interesting. In my opinion, in order to spur the birth rate of Russians, all means are good, because it is not a secret, due to which the growth of the population of Russia is formed. It is also an undoubted fact that developers are now massively replenishing the format of small apartments, studios designed for 1-2 residents. The reason is simple - it is in demand mainly because of the cheapness. It is under these factors that this format is fashionable and modern. Although, living in a spacious, within reasonable limits, of course, apartment is much more comfortable. Yes, and it is more profitable for the developer to build large apartments. However, demand determines supply. Everything stems from financial opportunities populations, which are undoubtedly now declining. Under these conditions, even small shifts, to which the one under consideration can be attributed, will have a positive value, although, in my opinion, they will not bring cardinal decisions for the real estate market.

Raisa Manashirova, commercial director of SDI Group, developer of the Accord. Smart quarter":

Such a measure, if adopted at the level of the law, can have the most positive impact not only on the real estate market, but also on improving demographic situation. Firstly, this will affect the quality of life of young families, who will have a real chance to acquire their own housing, and as a result, the entire construction industry will be in the black. last year supported by government subsidies for mortgage rates.

Maria Litinetskaya, Managing Partner of Metrium Group:

Any stimulation of effective demand has a positive effect on the market. This is not an unfounded statement, since government subsidies for mortgages are clear evidence of this. Without this tool, the market would have stopped a few years ago. When a child appears in a young family, it becomes extremely difficult for one able-bodied person to independently ensure loan payments. And such state support will be very timely in the current economic conditions. Therefore, additional mortgage subsidies for young families will definitely support demand and, accordingly, the market. If developers decide to change the existing formats of housing, then this will not happen in the next 2-3 years, as the real estate market is developing gradually. In my opinion, the proportion may increase two-room apartments or similar “Euroformat” proposals, since it will be uncomfortable for young families with at least one child to huddle in small-sized studios or one-room apartments.

Olga Shikhova, Head of the Mortgage and Loan Department of the Bon Ton Real Estate Agency:

The idea to introduce a mechanism to reduce mortgage debt at the birth of children, in fact, is another mechanism to stimulate an increase in the birth rate in the country and the availability of mortgages. In part, this role was taken over by maternity capital, which is indexed every year (with the exception of 2016). It can also be spent to pay off a debt to the bank, but it is given only once at the birth of a second or subsequent child in the period from 01/01/2007 to 12/31/2018. If a scheme is developed according to which repayment will occur at the birth of each child in the family during the mortgage payment period, then this will undoubtedly be a good help for young parents.

The main thing that this program was able to work together with the rest (maternity capital, tax deduction), and did not replace them. As for developers, this measure will not force a review of existing formats. After all, both the cost of construction and the rate of payback of the project are taken into account. Apartments of small areas are sold faster today, as they cost the buyer less, but at the same time they have a higher cost per square meter, compared to 3-4-room apartments. To date, in all projects, the range of apartments is diverse and any family will be able to choose the property that suits them.

Tatyana Guseva, director of the mortgage center "MIEL-Novostroyki":

On the this moment these proposals are under discussion, while there are no concrete decisions. However, the idea is good and interesting, since any measures to support citizens, and even more so families with children, have a positive effect on both sales volumes and construction volumes, respectively, and even more so such a measure as subsidizing part of the debt. At the same time, there is one tangible “but” - in order to receive a “children's housing deduction”, you must first take out a loan, and this is directly related to the solvency of the population. And yet so far real income citizens are shrinking.

Dmitry Panteleymonov, Director of the Marketing and Sales Department of Leader Group Group of Companies in the Moscow Region:

Today, the majority of large-scale residential complexes in the Moscow region are already focused on family buyers with children. On the territory of large microdistricts, developers are building kindergartens, schools, placing playgrounds and sports grounds in the courtyards of houses, improving walking areas, etc. So, additional infrastructure facilities are unlikely to be needed. In addition, the expansion of infrastructure will increase the cost of construction and, as a result, the price of apartments. Another thing is that “child-centricity” will most likely be used in one form or another in advertising and promotion of objects.

Konstantin Shibetsky, director of the mortgage department of MIC Group:

If the State Duma adopts a bill on the children's housing deduction, this will give some increase in the volume of mortgage loans to families with children, since such a measure will increase the purchasing power of this category of citizens. However, we cannot yet predict to what extent. As for the reaction of developers to this measure, its format will directly depend on the mechanism for implementing the legislative initiative, as was the case with state subsidies for mortgages. The only difference is that the process can take longer. With the state subsidy, the mechanism became clear rather quickly, since it did not depend on the factor of childbearing. On average, the process can take 2-3 years - during this period, developers will be able to evaluate sales statistics for this category of clients, and if their volume grows significantly after the adoption of the bill, then there will definitely be a reaction. Developers will be able to plan future projects with a qualitatively different ratio of layouts, designed for families with children. In any case, this initiative implies significant support, both for family citizens and the construction industry as a whole, especially since there are similar bills in the West, and they are successfully functioning in the real estate market.

Lyudmila Tsvetkova, financial director of MIEL-Country real estate:

It is still too early to talk about the impact of such an initiative on the market, since the exact scheme and amount of the deduction are not yet known. According to the representative of the authorities, it is clear that it is not one-time (like maternity capital), but it is not clear how many times it will be possible to use the deduction and whether there will be a link to the number of children. In my personal opinion, it is difficult for young families to save up for an initial fee on a mortgage, without which they cannot take out a loan. Therefore, I consider it important to think over mechanisms that help either save up for a down payment on a mortgage, or use public funds for this (similar to maternity capital, which can now be used as a down payment). But the very idea of helping young parents pay off their mortgages is definitely the right one. Perhaps, in the future, this may become the engine with which the consumers themselves will be able to influence commercial structures(developers) in order to increase their “child-centricity”.

Vartan Poghosyan, Marketing Director of TEKTA GROUP:

It is not yet possible to draw a conclusion about the degree of influence of this measure on the real estate market, since specific proposals and mechanisms have not yet been presented. In principle, maternity capital already performs similar functions. Of course, an additional mechanism will not hurt, but here a lot of questions immediately arise - from the fairness of such a measure to the amount of the amounts written off. It is worth noting that buyers with families and children today are already the most active. This is largely due to the fact that just the appearance of a child becomes a powerful incentive to buy your own home.

And accordingly, the larger the family becomes, the more space it needs to live. In principle, in most projects, the issue of creating this kind of infrastructure is paramount and mandatory. Therefore, we can say that almost any object on the market is “child-centric”. Another question is that a reasonable approach involves the creation of not only children's infrastructure, but also other objects necessary for life. First, besides children, there are other categories of citizens who need special treatment. And secondly, and most importantly, good project should be focused on a long cycle. That is, take into account that today children need a kindergarten, tomorrow they will grow up - and they will need a school, and the day after tomorrow - workplace, hospital, cinema, shops and more. In any case, as a stimulating increase in the birth rate, this measure will be very useful.

Nikita Zhuravlev, Chairman of the Board of the Association of Real Estate Market Professionals REPA:

The proposal of the deputies to introduce a "children's housing deduction" inspires hope for the promising future of our children. However, this is not enough to stimulate the primary real estate market. Interest rates on a mortgage loan for the first and only housing for a person should not exceed 5-7% in order to eliminate possible speculation in the market, and the down payment should be from 10%. And all these preferences should not depend on age and concern only young families. In addition, at the state level, it is important to work out the issues of building rental housing and offer it to citizens as an alternative to the complex, lengthy and expensive process of buying a home. A statement of intent is, of course, good, but concrete actions are important.

Irina Ignatieva, ComStrin Marketing Director:

We live in difficult times. Yes, effective demand for real estate is falling. Yes, it needs to be supported. But, probably, in other ways - by reducing mortgage rate for all categories of citizens, lowering administrative barriers for small and medium-sized businesses, creating new jobs, and so on. Writing off part of the mortgage debt to young parents will, of course, help, and first of all, the regions. Now they take a mortgage there reluctantly and with difficulty. More affordable mortgages are certainly driving demand for real estate. But this support measure will have a quick short-term effect, like a headache pill. Whether the "children's housing deduction" will cure our economy, whether it will increase the well-being of our citizens in the long term, are probably rhetorical questions. In order for residential projects to become more child-centric, support is needed in the construction of social facilities - kindergartens, schools and clinics. Today, these facilities account for 10 to 20% of costs in the cost per square meter.

Alexey Perlin, CEO SMU-6 Invest:

IN modern conditions and economic realities, developers are oriented towards more especially for families with children. Thus, in the segment of business-class housing, the share of family buyers is about 50%. The number of mortgage buyers who want to improve their living conditions and plan to increase their families is now about 60%. The initiative that came from AHML to pay compensation (or provide benefits) to those families in which the child was already in the process of paying off a mortgage loan is good, but so far leaves more questions than it answers. In particular, it is not clear how the amount of compensation will be calculated: to reduce the period, to reduce the absolute amount or% of total debt. How will be considered 2-3 and the next children who will appear in the mortgage process. That is, there are no obvious answers yet.

Anna Borisova, head of department mortgage lending families of companies KASKAD Family:

Indeed, this committee of the State Duma proposes to introduce a measure called "Children's Housing Deduction". This is due to the fact that there is a big state problem, in which one family member has no more than seven square meters leading to an urgent need for better living conditions. If this measure comes into force, first of all, it will improve the situation in those families who are expecting the birth of a child, since in the case of a valid mortgage, the credit burden will decrease, which will allow the family to reduce expenses as a whole. This measure will also affect the volume of mortgage transactions not only in the primary but also in the secondary housing market, increasing total share such transactions by at least 30% approximately one year after entry into force, due to the fact that pent-up demand will be stimulated.

Natalya Smirnova, Deputy Director of the Sales Department of the Granel Group of Companies for Mortgage Lending:

At the moment, not all developers can boast of a well-thought-out infrastructure as part of their projects. However, in general, there is a tendency to improve the quality of construction in the primary housing market, many developers are trying to adapt to the new requirements of the time and build infrastructure facilities that are necessary primarily for family clients with children. The "Children's Housing Deduction" program, along with the maternity capital program, will partly contribute to the continuation of this trend and the emergence of new high-quality facilities aimed primarily at families with children.

Experts: children's housing deduction scheme should suit all market participants 3 The State Duma Committee on Social Policy proposed to introduce the "Children's housing deduction" - a program according to which part of the mortgage loan of young parents in the event of the birth of a child will be paid from the budget. How such a measure will affect the real estate market and whether, thanks to it, residential projects will become more focused on families with children, experts told the UrbanLook portal about this.

Dmitry Mikhalev, Head of the Service for Work with Government Agencies, SPb Renovation:

A child housing deduction would be a useful measure to support young families. Today, many are cautious about long-term loan products, as they are not sure about the stability of income. Writing off part of the debt at the birth of a child would motivate the purchase of housing without an excessive burden on the family budget. In addition, such a deduction could provide support to developers, as it would increase the demand for multi-room housing. This would make it possible to make many residential complexes oriented towards the mass buyer more balanced in terms of apartment distribution by increasing the share of two- and three-room apartments. There are only two questions left. The first is the size of the child housing deduction. Most likely, it will vary depending on the number of children in the family: the more children, the higher the deduction. And the second question is whether its introduction will mean the abolition of maternity capital. Today, mother capital can also be used to service a mortgage loan, and it is unlikely that the government will finance two similar instruments at once.

Evgenia Vladimirova, head of the project "Rambler.Real Estate" Rambler & Co:

The initiative to forgive young parents for part of the mortgage debt is interesting, but it is important to understand whether this idea is not populist. Perhaps it would be wiser to extend and expand the maternity capital program, since up to 90% of this state payment is used by families to improve housing conditions. In addition, a completely logical question arises: why is it decided to support only mortgage holders, and not all young parents. The proposal was made, but the details of a possible social program and the sources of its financing are still unclear. Undoubtedly, support for families at the birth of children and assistance in improving housing conditions are important areas in the social policy of the state. Developers also benefit from the launch of such programs, many projects will further develop social infrastructure, which will become an additional competitive advantage for residential complexes. Russians need such programs and the construction industry needs them.

Vasily Sharapov, lawyer of the development company "City-XXI century":

Any reasonably regulated assistance from the state to young families can only be welcomed. But for the stable functioning of the mortgage market, rules are needed that suit all participants in this market. Forgiveness of part of the debt means a loss for the creditor. If mortgage loans are unprofitable, no one will simply issue them, and therefore no one will receive them. At one time, the so-called maternity capital appeared in the legislation, due to which the mother of the child has the right to repay part of the mortgage loan. Some new duplicating mechanisms like the "children's housing deduction" are hardly needed. The state can also apply a mechanism for subsidizing mortgage loans, which is already being used in some banks during the crisis.

You can simply increase the amount of maternity capital that the mother has the right to use for mortgage payments. However, such a measure, as we understand it, can significantly increase federal budget spending. I also emphasize that families with children pay taxes in almost the same way as those people who do not have children. May think in this direction and reduce taxes for families with two or more children. It would be helpful and, in my opinion, fair. Caring for a child is a kind of our social tax, our duty to future generations. The money that parents save on taxes, they can invest in their children, for example, in their education and development.

Kristina Shulgina, head of the mortgage department at NDV-Nedvizhimost:

The introduction of such a mechanism seems realistic, especially since the state provides social support: the program of maternity capital and military mortgages is working. However, not everything is simple: it is necessary to develop a mechanism “from scratch”, to think over the algorithm and processes of interaction, as it was, for example, with the same maternity capital. It is commercially uninteresting for banks to forgive mortgage debts, so the implementation of such a measure seems possible with the direct participation of the state. If a debt compensation mechanism is determined, then the program of this deduction may well work successfully. The measure itself, if implemented, can have a positive impact on the real estate market, especially since family people often become apartment buyers. However, the strength of this effect will depend on the conditions of the program and the audience of borrowers it covers. With sufficiently stringent restrictions and requirements that program participants will have to meet, the impact on the market will be very narrow. While these issues are likely to be at the initial stage of discussion. Changes in real estate formats are hardly to be expected. New buildings offer the right level of comfort for families with and without children. In addition, projects are already on the market that are conceptually focused specifically on family buyers.

Vadim Lamin, managing partner of SPENCER ESTATE real estate agency:

The initiative is certainly interesting. In my opinion, in order to spur the birth rate of Russians, all means are good, because it is not a secret, due to which the growth of the population of Russia is formed. It is also an undoubted fact that developers are now massively replenishing the format of small apartments, studios designed for 1-2 residents. The reason is simple - it is in demand mainly because of the cheapness. It is under these factors that this format is fashionable and modern. Although, living in a spacious, within reasonable limits, of course, apartment is much more comfortable. And the developer is more profitable to build large apartments. However, demand determines supply. Everything follows from the financial possibilities of the population, which, undoubtedly, are now decreasing. Under these conditions, even small shifts, to which the one under consideration can be attributed, will have a positive value, although, in my opinion, they will not bring cardinal decisions for the real estate market.

Raisa Manashirova, commercial director of SDI Group, developer of the Accord. Smart quarter":

Such a measure, if it is adopted at the level of the law, can have the most positive impact not only on the real estate market, but also on improving the demographic situation. Firstly, this will affect the quality of life of young families, who will have a real chance to acquire their own housing, and as a result, the entire construction industry will benefit, which has been supported by state subsidies for mortgage rates over the past year.

Maria Litinetskaya, Managing Partner of Metrium Group:

Any stimulation of effective demand has a positive effect on the market. This is not an unfounded statement, since government subsidies for mortgages are clear evidence of this. Without this tool, the market would have stopped a few years ago. When a child appears in a young family, it becomes extremely difficult for one able-bodied person to independently ensure loan payments. And such state support will be very timely in the current economic conditions. Therefore, additional mortgage subsidies for young families will definitely support demand and, accordingly, the market. If developers decide to change the existing formats of housing, then this will not happen in the next 2-3 years, as the real estate market is developing gradually. In my opinion, the share of two-room apartments or similar "Euro-format" proposals may increase, as it will be uncomfortable for young families with at least one child to huddle in small-sized studios or one-room apartments.

Olga Shikhova, Head of the Mortgage and Loan Department of the Bon Ton Real Estate Agency:

The main thing is that this program should be able to work together with the others (maternity capital, tax deduction), and not replace them. As for developers, this measure will not force a review of existing formats. After all, both the cost of construction and the rate of payback of the project are taken into account. Apartments of small areas are sold faster today, as they cost the buyer less, but at the same time they have a higher cost per square meter, compared to 3-4-room apartments. To date, in all projects, the range of apartments is diverse and any family will be able to choose the property that suits them.

Tatyana Guseva, director of the mortgage center "MIEL-Novostroyki":

At the moment, these proposals are under discussion, while there are no concrete decisions. However, the idea is good and interesting, since any measures to support citizens, and even more so families with children, have a positive effect on both sales volumes and construction volumes, respectively, and even more so such a measure as subsidizing part of the debt. At the same time, there is one tangible “but” - in order to receive a “children's housing deduction”, you must first take out a loan, and this is directly related to the solvency of the population. Yet the real incomes of citizens are still declining.

Dmitry Panteleymonov, Director of the Marketing and Sales Department of Leader Group Group of Companies in the Moscow Region:

Konstantin Shibetsky, director of the mortgage department of MIC Group:

Lyudmila Tsvetkova, financial director of MIEL-Country real estate:

It is still too early to talk about the impact of such an initiative on the market, since the exact scheme and amount of the deduction are not yet known. According to the representative of the authorities, it is clear that it is not one-time (like maternity capital), but it is not clear how many times it will be possible to use the deduction and whether there will be a link to the number of children. In my personal opinion, it is difficult for young families to save up for a down payment on a mortgage, without which they cannot use a loan. Therefore, I consider it important to think over mechanisms that help either save up for a down payment on a mortgage, or use public funds for this (similar to maternity capital, which can now be used as a down payment). But the very idea of helping young parents pay off their mortgages is definitely the right one. Perhaps, in the future, this may become the engine with which the consumers themselves will be able to influence commercial structures (developers) in order to increase their “child-centricity”.

Vartan Poghosyan, Marketing Director of TEKTA GROUP:

And accordingly, the larger the family becomes, the more space it needs to live. In principle, in most projects, the issue of creating this kind of infrastructure is paramount and mandatory. Therefore, we can say that almost any object on the market is “child-centric”. Another question is that a reasonable approach involves the creation of not only children's infrastructure, but also other objects necessary for life. First, besides children, there are other categories of citizens who need special treatment. And secondly and most importantly, a good project should be focused on a long cycle. That is, take into account that today children need a kindergarten, tomorrow they will grow up and they will need a school, and the day after tomorrow they will need a workplace, a hospital, a cinema, shops, and so on. In any case, as a stimulating increase in the birth rate, this measure will be very useful.

Nikita Zhuravlev, Chairman of the Board of the Association of Real Estate Market Professionals REPA:

Irina Ignatieva, ComStrin Marketing Director:

We live in difficult times. Yes, effective demand for real estate is falling. Yes, it needs to be supported. But, probably, in other ways - by lowering the mortgage rate for all categories of citizens, lowering administrative barriers for small and medium-sized businesses, creating new jobs, and so on. Writing off part of the mortgage debt to young parents will, of course, help, and first of all, the regions. Now they take a mortgage there reluctantly and with difficulty. More affordable mortgages are certainly driving demand for real estate. But this support measure will have a quick short-term effect, like a headache pill. Whether the "children's housing deduction" will cure our economy, whether it will increase the well-being of our citizens in the long term, are probably rhetorical questions. In order for residential projects to become more child-centric, support is needed in the construction of social facilities - kindergartens, schools and clinics. Today, these facilities account for 10 to 20% of costs in the cost per square meter.

Alexey Perlin, General Director of SMU-6 Invest:

In modern conditions and economic realities, developers are focused more on families with children. Thus, in the segment of business-class housing, the share of family buyers is about 50%. The number of mortgage buyers who want to improve their living conditions and plan to increase their families is now about 60%. The initiative that came from AHML to pay compensation (or provide benefits) to those families in which the child was already in the process of paying off a mortgage loan is good, but so far leaves more questions than it answers. In particular, it is not clear how the amount of compensation will be calculated: the term will decrease, the absolute amount or % of the total debt will decrease. How will be considered 2-3 and the next children who will appear in the mortgage process. That is, there are no obvious answers yet.

Anna Borisova, head of the mortgage lending department of the KASKAD Family:

Indeed, this committee of the State Duma proposes to introduce a measure called "Children's Housing Deduction". This is due to the fact that there is a big state problem, in which there is no more than seven square meters per family member, which leads to an urgent need to improve living conditions. If this measure comes into force, first of all, it will improve the situation in those families who are expecting the birth of a child, since in the case of a valid mortgage, the credit burden will decrease, which will allow the family to reduce expenses as a whole. This measure will also affect the volume of mortgage transactions not only in the primary but also in the secondary housing market, increasing the overall share of such transactions by at least 30% in about a year after entry into force, due to the fact that pent-up demand will be stimulated.

Natalya Smirnova, Deputy Director of the Sales Department of the Granel Group of Companies for Mortgage Lending:

Ekaterina Artemova, director of the consulting and analytics department at Azbuka Zhilya:

First of all, it is worth noting that today there is no information either on the specific mechanisms of this deduction, or on its size. We can only make general assumptions about the effectiveness of these measures. However, even as a first approximation, additional subsidization of mortgages through an instrument that is of interest to a fairly large category of potential property buyers can have a very beneficial effect on the entire industry as a whole. The measure we are discussing will undoubtedly improve the conditions for acquiring real estate by young families, encourage some of them to purchase their own housing with a mortgage, and possibly lead to a slight decrease in the number of problem loans, provided current requirements for borrowers remain unchanged.

But, despite the possible positive effect of this bill, one should not rush to make statements that, against its background, developers will radically revise the formats of their projects. With almost 100% probability, the bill will not lead to a sharp surge in the birth rate, nor to a significant redistribution of the potential audience of home buyers towards young families. The existing formats of real estate in general, subject to the developer's compliance with the requirements for social construction, meet the basic needs of the category of buyers we are considering. For developers to revise the principles of planning new projects in the direction of greater "child-centricity", a substantial period of time must pass, and, moreover, subject to the unconditional recognition of the success of this initiative.

From 2019 conditions preferential mortgage for families with children have changed. Now reduced rate 6% is valid for the entire term of the mortgage and applies to families in which the second, third, fourth and subsequent children were born until 2022. Previously, the order of the child influenced the preferential rate period - three, five or eight years.

Benefit can be obtained on a new or existing mortgage.

Also in April of this year, another important change appeared: if you applied for a loan according to the “old rules” for a short-term reduction, then you can apply again and lower the rate until the end of the mortgage term.

The state program is aimed not only at stimulating the birth rate and supporting families with children, but also at supporting the construction industry, because only loans for primary housing are subsidized.

Government Decree No. 1711 dated 12/30/17
Government Decree No. 339 dated 03/28/19

The age of the parents who wish to participate in the program does not matter. The main thing is that the age of the borrower should be from 21 to 65 years.

“A decision was made to adjust the subsidy program interest rate mortgages for families with children. If earlier the rate was subsidized only for eight years - three years for the first child, five years for the second - a total of eight years, now these restrictions have been lifted on behalf of the President, and a 6 percent mortgage will be subsidized for the entire loan period," said the Minister of Labor and Social Protection Maxim Topilin.

To whom they give

The program has a number of conditions under which it can be used:

the child must have been born between January 1, 2018 and December 31, 2022;
an initial contribution of 20% of the cost of housing is required, for example, you can use maternity capital;
both the mother and the father of the second and (or) subsequent children can use the subsidy. The loan agreement may include additional borrowers (citizens of the Russian Federation), who may be without children;
Only citizens of the Russian Federation can participate in the program;
employees must have at least 6 months of experience at the last place of work, individual entrepreneurs must work without loss for at least 2 years;
The loan must be repaid in equal installments.

Terms

The interest rate cut works in all regions under certain conditions:

the apartment must be purchased in the primary market, subsidizing does not apply to the "secondary";
housing should cost no more than the established limits. For Moscow, St. Petersburg and their regions, the limit is 12 million rubles, for other subjects - 6 million rubles.
after registration of ownership of the apartment, you need to conclude an agreement personal insurance and apartment insurance.

You can buy an apartment both ready-made and at the stage shared construction. There are no restrictions on the number of apartments for which a mortgage will be issued. If the bank decides that the family will cope with the load and will be able to pay off loans for several apartments, then they will be issued. The state transfers the right to banks to resolve such issues.

Maternity capital is included in the mortgage limit

A family cannot take out a mortgage above the set amount of 12 million for large cities and 6 million for everyone else. But starting this year, the limits will be smaller for those families who received maternity capital: it was included in the loan limit.

That is, if the residents of Tula are going to invest their capital in a down payment, they will be approved for a preferential mortgage of a maximum of 5,500,000 rubles.

New conditions for obtaining refinancing

There are a number of conditions for refinancing:

the loan must have been repaid for at least 6 months;
no late payments;
the family did not use other refinancing opportunities.

If the child was born in 2017 or earlier, then the family does not have the right for subsidized mortgages.

How to get state support

To receive preferential subsidies, you need to contact the bank where the mortgage is issued, or apply for a mortgage by standard scheme and attach the relevant documents for concessional lending.

If the family is already paying off the mortgage, it is enough to bring the birth certificate of the children, both the first and subsequent ones, and write an application for benefits. In this case, the bank will restructure the remaining payment.

If a mortgage is only being issued, then it is necessary to provide a standard set of documents for obtaining a loan:

application for a loan;
passport and its copy;
a copy of the work book;
certificate of income in the form of 2-NDFL;
for sole proprietorship certificate of state registration and tax return;
birth certificates of all children;
a contract of sale or a contract of participation in shared construction.

Depending on the bank, there may be some additional documents that the employees will request.

The birth of a second and (or) subsequent children does not automatically entitle you to a preferential "baby" mortgage. Each bank will evaluate the solvency of an individual family and take into account its own risks. Therefore, if a loan is denied in one bank, you can apply to another.

For the Far East 5 percent

If a family is going to buy a home in the Far East region, they are entitled to additional benefits:

You can buy an apartment or a house on the secondary market, provided that the property is located in a rural area.
If the child was born between January 1, 2019 and December 31, 2022, and mortgage agreement concluded after March 1, 2019, a preferential rate of 5%.

Which banks refinance

The loan is issued by Russian commercial banks or the company "DOM.RF". Registration of a preferential rate is possible in those banks that have applied for participation in the program. The application will be approved by those banks that meet the requirements of the state.

The full list of participating banks was approved by order of the Ministry of Finance.

"Sberbank of Russia";
bank "VTB";
"Absolut Bank";
bank "RUSSIAN CAPITAL";
"Gazprombank";
JSC "Russian Agricultural Bank";
"Promsvyazbank";
Bank "Financial Corporation Otkritie";
"CREDIT BANK OF MOSCOW";
Raiffeisenbank.

Housing on the secondary market

Secondary housing does not fall under the program of preferential mortgages at 6 percent. Even if the family has already been issued mortgage for secondary housing and after January 1, 2018 they had a second and (or) subsequent children, the loan will not be refinanced either.

Tax deductions under the new lending program

The financing program in excess of 6% per annum does not cancel property tax deductions for the apartment. If a primary mortgage is issued, then you can return part of the money in the usual way. If a family wants to refinance a previously taken mortgage loan, then it is better to apply only to approved banks.

Mortgages for families with disabled children

In November 2019, Russian Prime Minister Medvedev signed a decree according to which families with disabled children can take mortgages at a reduced rate.

Conditions for obtaining a mortgage: the child must be born no later than 2022. If the disability is established after this period, the family will be able to receive a mortgage on preferential terms until the end of 2027.

Since the beginning of 2020, a number of changes have come into effect in the field of social benefits. Most of them have become targeted and intended poor families whose average per capita income is below the minimum wage. At the same time, Minister of Labor and Social Protection M. Topilin announced that the state would strive to raise the minimum wage and at the same time reduce the amount of benefits paid. As he stated: “It is better that people have higher wages.”

28.12.2020 President Vladimir Putin signed new law on payments to families with children, which came into force on January 1, 2020. According to this law, now families in which both the first and second children are born can receive monthly allowance caring for a baby up to 1.5 years. At the same time, money for the first can be obtained through social security, and money for the second through Pension Fund, since they will be paid from maternity capital. Families whose average per capita income is below 1.5 times the amount can apply for payments. living wage in the region.

child tax credit 2020

Term single parent interpreted very vaguely. IN judicial practice this status is given to a person who cares for a child alone, without receiving financial assistance from the other parent due to his death, serious illness, disappearance, etc.

The tax deduction for children is made individually for each family. Consider the following situation: an employee has two children who have not reached the age of majority, while his income is 35 thousand rubles a month. As a result of a simple analysis, we find that the total deduction for children will be 2,800 rubles (1,400 rubles for each child). This amount is taken into account until November, since in the mentioned month the total income of a citizen will exceed 350 thousand rubles a year. In the period from January to November, the accounting department will make tax deductions from the amount of 32.2 thousand rubles (35000-2800=32200) in the amount of 13%. Simply put, taxes are withheld not from 35 thousand, but from 32.2 thousand rubles:

Tax deduction when buying an apartment in 2020

The rules for using the tax deduction that exist as of 2020 are applicable to those citizens who have purchased real estate since 2014. At the same time, the main innovation of 2020 is a new way to confirm the ownership of a property. If earlier it was enough to present only a certificate of ownership, then from the second half of 2020 it is required to provide a competent official extract from the EGRP. The legal basis for such changes was Federal Law No. 360 dated July 3, 2020.

The acquisition of housing in most cases entails the most significant expenses in the life of the family and, accordingly, violates it. financial stability for a while. An important function of a socially oriented state is to support citizens in times of their greatest vulnerability. One of the forms of support is still a tax deduction when buying an apartment - 2020 did not bring any significant innovations to the conditions and procedure for granting benefits.

All about the children's housing deduction program: when they introduce it, for whom it works, the essence of the program

When will the child housing deduction be introduced? At the moment, it is not possible to give a date, since even the mechanism for implementing the program is not yet clear. In addition, social injustice can be traced in the project, since write-offs are planned to be made only for families with newborns, and for those who already have children, such benefits are not offered. P. Astakhov proposed to introduce a step-by-step system of write-offs, in which families at the birth of 2 children will be written off 50% of the total interest rate, and at the birth of the 3rd baby - 100%.

Standard tax deduction for children: who can get it, its size in 2020, how to apply

It is necessary to stop using the deduction from the month following the month of termination of training. True, in the situation with studies there is an exception - if the child marries (marries). In addition, the deduction is accrued not only for the native child, but also for those adopted or in care.

Application for a tax deduction for a child. It is drawn up in the accounting department in the name of the director;
A copy of the document that confirms the right to receive a deduction (copy of a certificate for a child or a certificate of adoption);
Marriage document (copy of the certificate, copy of the page from the passport with a stamp);
If the deduction is requested for a disabled child - a relevant certificate;
If the child is studying full-time - a certificate from the university. The Ministry of Finance determined that the geographical location of the institution does not matter - the child can receive education both in Russia and abroad. In addition, the deduction is provided for training on a paid basis.

All about the program for children's housing deduction 2020: when they introduce it, for whom it works, the essence of the program

The issue of helping families with a mortgage loan is quite acute. According to studies, these are approximately 3.5 million valid contracts, of which 17.5 thousand were issued in foreign currency. Due to the difficult economic situation, many citizens are faced with the fact that they are no longer able to service their obligations to banks. Maternal capital today does not act as an effective tool for resolving this issue, although it has helped many needy families in improving their living conditions.

The fact that in Russia they want to introduce a children's housing deduction became known at the end of March 2020. The United Russia bloc stated that it is necessary to support young families with a mortgage, for which he proposed to introduce a bill on the possibility of writing off part of the loan. But even after a couple of months, work on the project has not progressed far, since it is not even clear which categories will fall under preferences and to what extent they will be able to use them. The main drawback, according to D. Monastyrshin (Chief Analyst at Promsvyazbank), is the already built-in social inequality. The draft stipulates that only those who have babies after the adoption of the law will be able to receive preferences. At the same time, the program will not affect those borrowers who already have children, they simply find themselves out of state aid and are left to themselves.

Children's personal income tax deductions in 2020: sizes

By general rule deductions for children in 2020 are provided monthly throughout tax period(2020) until the total salary is 350,000 rubles. This frequency and limit is set by tax law(Article 218 of the Tax Code of the Russian Federation). Restrictions are valid until the beginning of the new (2020) year.

Individual employees in an organization or an individual entrepreneur are entitled to claim some relief in terms of the tax burden - standard child income tax deductions. In 2020, they must be taken into account when calculating income tax. What are the deductions for children in 2020? Which limit value these deductions? How to count them? What documents to request from an employee with children?

Standard deductions per child in 2020: sizes, limit

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the employee is registered under an employment contract or under a GPC agreement
the employee is registered at the main place of work or is an external part-time job
the employee is a tax resident of the Russian Federation
employee has a child
the employee submitted an application for a child deduction

Tax deductions in 2020

the deduction is provided both for the treatment of the taxpayer himself, and for his spouse, parents and children;
total amount the deduction for ordinary treatment should not exceed 120,000 rubles per year;
for expensive treatment, a deduction can be received in the full amount of costs;
the medical institution that provided the services must have a properly issued license.

In the first case, the income of an individual is reduced by 3,000 rubles per month (disabled people of the Great Patriotic War, liquidators of the consequences of nuclear accidents, and others) and 500 rubles (Heroes of the USSR and Russia, holders of all degrees of the Order of Glory, minors with childhood disabilities, and others).

Tax deductions for families with children in 2020

As in 2015, deductions for children in 2020 who are over 18 years old (although this sounds a bit strange) but under 24 years old will be provided if the boy or girl is a full-time student. This also applies to postgraduate studies, residency and other forms of education. If the training is completed, but the 24th anniversary has not yet come, then the deduction is terminated in the month following the one in which the training ended.

These categories of Russians include families with children. The state supports the birth rate through various federal and regional programs, such as maternity (family) capital or one-time payments for the birth of a child. Of course, all this families with children are very supportive. But there is another benefit that is often forgotten by both taxpayers and their employers. It's a tax deduction for children.

Latest news and changes in 2019

On June 17, 2019, Federal Law No. 147 came into force, which makes adjustments to the procedure for obtaining. The changes come into effect retroactively from January 1, 2019.

The concept of tax deduction

Tax deduction is the only concept that is not in the Tax Code. Its mechanism allows it to be characterized as follows:

Tax deduction - an amount permitted by law that reduces the amount of income (taxable base) from which income tax is calculated individuals(personal income tax). If a person is entitled to a tax deduction, then he pays a smaller amount of tax.

For the first time, tax deductions were introduced in 2001, although the income tax itself appeared in Russia in 1812. In 2019, the payer can take advantage of the following tax deductions (all, one or more):

standard (article 218 NK);
social (article 219 NK);
property (article 220 NK);
professional (article 221 NK);
investment (article 219.1 of the Tax Code of the Russian Federation).

Who can get a tax deduction

To understand who is entitled to a tax deduction, let's turn to Articles 207, 208 of the Tax Code and see who is a personal income tax payer, for what types of income. Any individuals residing on the territory of the Russian Federation and receiving income inside or outside the country are recognized as payers of income tax. So, under certain conditions, they can count on tax deductions.

In NC there is a concept tax resident, according to which a person is recognized as such if he lives in Russia for more than 183 days continuously throughout the year. These days should not be interrupted by short trips of a person outside the country for treatment, training or work in offshore fields.

Any individual who does not meet this condition cannot be recognized as a personal income tax payer, therefore, he does not have the right to deductions.

tax deduction for children

Standard tax deductions include two main groups: deductions for yourself and. Such a taxation mechanism can be attributed to an indirect method of implementation. social policy country. Recall that in 2001 the new tax code changed the progressive system of taxation of personal income. And now it works for everyone flat rate tax - 13 % . But there is a socially unprotected group of citizens and a category of people who need additional support from the state. This is partly realized through the mechanism of standard deductions.

The tax deduction for children is a special case of it. For an employee, the tax deduction for a child in 2018 has the following sizes:

on the first and second 1400 rub. for each of them;
on the third and subsequent 3000 rub. for every third and subsequent child;
if the child is disabled 12000 rubles (6000 rub. for guardians, trustees, adoptive parents).

Features of the application of the deduction for children are as follows:

children have not reached the age 18 years or 24 years old, but they must be full-time students, graduate students, residents, interns, students and cadets;
established I, II group;
parent's total income did not exceed 350 thousand rubles;
each parent receives a deduction;
the deduction is declarative.

Important! The deduction for a disabled child is made up of amounts for two reasons - the order of birth and the presence of a disability.

The law allows one of the parents to receive double deduction if the other parent refuses to receive it. Single parents initially have this right.

If it so happened that you did not submit an application for a deduction for a child to the accounting department, it can then be obtained through tax office.

tax deduction for education

The next most popular is social. With it, you can reimburse part of the costs incurred for your education. Also, this deduction is due to parents who have contributed funds under a contract for the provision of paid educational services for their children under the age of 24 years old.

Other persons paying for education have a little less. So the guardian or trustee receives a deduction for paying for the education of children under 18 years of age, subject to their full-time education and no more than 50 thousand rubles. one year for each child. This amount is shared by both parents. And if they want to share the expenses among themselves, then the deduction for each will be 25 thousand rubles.

Brothers or sisters can apply for a social deduction if they paid for the education of sisters or brothers before they reached the age of 24 and in full-time education.

Parents can reimburse the following expenses:

payment for additional preschool and;
payment for educational paid circles and studios.

The main thing is that educational institution or individual entrepreneur was license to provide educational services.

Important! The tax deduction for your education cannot exceed 120 thousand rubles per year if the taxpayer did not use other social deductions. There is no limit on the amount of the deduction for the education of children, which is provided to parents.

tax deduction for treatment

Another frequently used social deduction is for treatment. It includes the amount paid by the taxpayer when receiving paid medical services or purchasing medicines:

by themselves;
spouse (wife);
parents;
children under 18 years of age.

The main condition for reimbursement of treatment costs is finding medical service in the list approved by the Government. The cost of medicines is compensated if they were purchased on the basis of a doctor's prescription issued on a special form, and they are included in the list approved by the Government.

As with education medical institutions providing paid services must have a license to conduct a specific activity. The amount spent on treatment is included in the total amount of the social deduction, which cannot exceed 120 thousand rubles in year.

When buying an apartment

The property tax deduction is due to the taxpayer in 4 cases:

sale of property;
obtaining the redemption value of the confiscated land plot and property;
purchase of residential real estate and individual housing plots;
repayment of interest on property loans.

The amount of tax deductions

How to determine the amount of the deduction that is due to the taxpayer?

Consider step by step instructions:

Determine which group it belongs to in order to clarify the legislative framework.
Check the deduction limits set for one billing year:
- the standard applies to a child until the total income exceeds 350 thousand rubles;
- the sum of all social deductions cannot be more than 120 thousand per year, except for the education of children;
- property for the purchase of an apartment for transactions before 01/01/2016 - 1 million rubles, for transactions after 01/01/2016 - 2 million rubles, for paid interest - 3 million rubles.

Find the total amount of all due deductions and multiply it by 13%. This will be the amount of tax that the payer will receive back from the budget.

What documents are needed to receive a tax deduction?

To receive a tax deduction, the taxpayer submits to the IFTS:

completed declaration 3-NDFL;
certificate of income 2-NDFL;
application for the return of personal income tax;
a package of documents confirming information about expenses.

For each kind tax return documents differ in composition.

On the education complement:

a copy of the contract for the provision of paid educational services;
copies of payment receipts;
a copy of the child's birth certificate (if payment for his education);
a copy of your birth certificate (if a brother or sister paid for the education).

On the treatment complement:

certificate of payment for medical services;
prescription in the form N 107-1 / y with a stamp "For tax authorities Russian Federation, TIN of the taxpayer";
a copy of the contract for the provision of paid medical services;
copies of payment receipts (optional);
a certified copy of the license of the educational institution;
a copy of the child's birth certificate (if payment for his treatment);
a copy of the marriage certificate (if paying for a spouse);
a copy of your birth certificate (if paying for parents).

How to get a tax deduction buying an apartment? Add the general package of documents:

a copy of the registered sales contract;
a copy of an extract from the USRN;
a copy of the seller's receipt of receipt of money or other document confirming the expenses incurred;
copy banking agreement and a certificate from the bank on interest paid (when buying on a mortgage).

In a relationship deduction per child a package of documents is usually submitted to the accounting department of the organization, but it is also valid for filing a declaration with the tax authority:

statement;
a copy of the child's birth certificate (up to 14 years old);
copy of passport (over 14 years old);
certificate from the educational institution indicating the form of education (over 18 years old).

3-NDFL for tax deduction

Declaration 3-NDFL consists of several sections. For any tax deduction, the taxpayer fills out:

title page;
section 1 "Information on the amounts of tax payable (surcharge) to the budget/refundable from the budget";
section 2 "Calculation tax base and the amount of tax on income taxed at the rate”;
Sheet A “Income from sources in the Russian Federation”.

To calculate a specific deduction, you will need sheets:

D1 "Calculation of property tax deductions for expenses for new construction or the acquisition of real estate objects";
D2 "Calculation of property tax deductions on income from the sale of property and property rights";
E1. Calculation of standard and social tax deductions.

The declaration form can be completed in several ways:

personally by hand;
using the PPO "Declaration 2017";
in personal account on the website of the Federal Tax Service of Russia.

The rules for filling out the form are established by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11 / [email protected]

Where to apply?

Declaration 3-NDFL with a package of documents is submitted:

at the MFC (if such a service is available);
in the IFTS at the place of registration on paper or in electronic form;
documents can also be sent by registered mail by Russian post.

Important! A person can get social and property deduction at work, but before that he will still have to submit documents to the tax authority (except for the 3-NDFL declaration and the 2-NDFL certificate). After checking them, he will receive tax notice and send it to the accounting department. After that with his wages it simply won't withhold the amount shown on the tax notice.

How many times can I claim a tax deduction?

Tax deductions: standard and social deductions can be used by the taxpayer every year. But the property for the purchase of an apartment is provided as many times as the total amount of its use does not exceed 2 million rubles.

How to get a tax deduction?

Let's take a look at the step-by-step instructions on how to get a tax deduction:

Collect a package of documents.
Fill out the declaration 3-NDFL.
Submit documents to the IFTS.
The desk audit lasts up to 3 months.
After a positive decision tax authorities within a month transfer money to the payer's account.