Can I get a tax deduction when buying an apartment a second time? Conditions under which income tax can be refunded again. Is it possible to get a tax deduction for the purchase of an apartment and a mortgage for the second time

A pleasant New Year's gift for many Russians was Law No. 212-FZ (dated 23.07.13) “On Amendments to Art. 220 h. II Tax Code of the Russian Federation ". It is often mentioned that it entered into force a month after its publication - that is, on October 1, 2013, but in the 212-FZ itself there is a wonderful phrase: “This the federal law comes into force ... not earlier than the 1st of the next tax period for income tax individuals". Translated from the official language into Russian, this means that the law gained real force on January 1, 2014 (since the tax period for personal income tax is a calendar year).

However, it should be explained why this product of the legislators should be considered a pleasant gift. The main novelty of 212-FZ is the possibility of multiple use of the tax deduction when buying a home.

Previously, the strictest limitation was in effect - such a deduction was provided to a citizen only once in a lifetime, which for many Russians actually meant the loss of tens of thousands of rubles.

In we have already talked about all the delights of the possibility of re-using the tax deduction when buying a home. Nevertheless, we will briefly repeat. At the same time, let's remember what tax deduction.

According to subparagraph 2 of clause 1 of article 220 of the Tax Code of the Russian Federation, a person may demand that the budget be returned to him income tax, which he paid with the amount spent on the purchase of real estate. For example, a person bought an apartment for 1.5 million rubles. Income tax on this amount will be 195 thousand rubles. (recall personal income tax in the general case is 13%). That is, the budget will transfer exactly 195 thousand to our hero.

There is a clause in the Tax Code: regardless of the price of the acquired housing, the budget refunds to the buyer tax on an amount not exceeding 2 million rubles. Even if a very expensive object is purchased, the treasury will return to the citizen no more than 260 thousand rubles. (the amount of 13 percent personal income tax paid from 2 million).

The two-million barrier, combined with the prohibition on repeated deductions, means that if a person bought a home for less than 2 million rubles, then he will receive less than 260 thousand from the budget and will never be able to count on anything else. Not only buyers of cheap apartments found themselves in a similar situation, but also many Yekaterinburg residents (as well as residents of other cities) who purchased housing on a shared or joint ownership... In such a transaction, the deduction amount is divided by all co-owners. For example, if a married couple bought a house for 4 million in shared ownership 50/50, then everyone has the right to a deduction of one million and will receive 130 thousand rubles from the budget. (13% of 1 million rubles). In fact, they have taken advantage of the deduction in half and will never be able to take advantage of the second half.

So, if the deal is completed in 2014 and later, then our heroes get the right to reuse the tax deduction. Until everyone gets 260 thousand rubles from the budget.

Purchase, completion and mortgage - three different deductions

Only those who have not used it before and who first applied for such a deduction in relation to an object whose ownership was registered no earlier than January 1, 2014, will be able to receive a tax deduction many times (when buying a home).

It is logical that many citizens who have already taken advantage of the reduced deduction (that is, received the right to receive less than 260 thousand rubles from the budget) began to look for ways to get under the action of the fresh 212-FZ, in order to use the same deduction again and completely take from budget the amount he promised. In response, the Ministry of Finance of the Russian Federation issued a whole series of official letters (N 03-04-05 / 51408; N 03-04-05 / 44997; N 03-04-05 / 36870 and others) in each of which it explained that multiple deductions are a prerogative those who first applied for it after January 1, 2014.

But still…

Kirill Kotov, deputy head of the tax administration for individuals of the Federal Tax Service of Russia, gave some hope to the Urals, as well as to the rest of the Russians. Analyzing Law No. 212-FZ, he noticed that the tax deduction is provided for the amount of the following expenses incurred: first, for the purchase of housing; secondly, for the completion (finishing) of housing; third, mortgage interest. The letters mentioned above state that Law No. 212-FZ applies only to persons who have the right to deduction after January 1, 2014.

But the very concept of "the emergence of the right to deduction" is not legally enshrined, but follows from the decisions of the Supreme Court of the Russian Federation and some departmental papers. However, all these documents relate only to the emergence of the right to deduction for the EXPENSES FOR THE PURCHASE OF HOUSING. Obviously - Kirill Kotov concludes - the right to a deduction for the cost of finishing housing and paying interest on a mortgage arises in each period of their implementation (which may not coincide with the period when the right to housing).

“... Therefore, it is unclear whether persons who have received a deduction for the costs of purchasing the residential property itself before 2014 and have taken out on credit another such property, will be able to exercise the right to deduct the costs of finishing this second property and to pay interest on the loan made during the period after January 1, 2014 ", - concludes the employee of the Federal Tax Service.

That is, K. Kotov does not exclude a situation when a person who previously took advantage of the deduction and did not seem to fall under the action of No. mortgage taken to buy it. Provided that these expenses will be incurred after January 1, 2014.

However, Yekaterinburg tax consultants rather carefully assess the possibility of obtaining a repeated deduction in the described situation. They directly say that a citizen will have to prove the right to a repeated deduction through the courts. Well, practice shows that judges of Themis, most likely, will decide not in favor of the taxpayer such a legislative collision. However, you can try to wait for the emergence of judicial precedents.

According to the changes made to the Tax Code of the Russian Federation, you can return part of the funds spent on the purchase of an apartment, room, house and other housing as part of the tax deduction procedure. In this article, we will look at how you can issue a tax deduction when buying two apartments, using examples, we will consider the features of calculating the amount to be returned, and also analyze the necessary list of documents to receive compensation.

What is a tax deduction (in short)

This type of tax compensation refers to property deductions, its main task is to provide the Russians financial support when buying residential property and when improving housing conditions.

At its core, a tax deduction is a partial compensation for the amount of tax paid by you to the budget through your employer. The price of an apartment (or other residential property) is the base amount for calculating the deduction. From this indicator, a calculation is made (13% of the amount), the result of which is the amount of the refund. But it should be understood that you do not always have the right to a full 13% refund of the cost of housing, since there are a number of restrictions regarding the calculation and refund. We will talk about them in more detail below.

Who is NOT eligible for a property deduction under the NFDL when buying two apartments?

The figure below examines the categories of taxpayers who are eligible and not eligible to receive property deduction for personal income tax. ⇓

When can you apply for a personal income tax deduction?

So, you have become the proud owner of your own apartment. Time for a deduction? First, make sure that in your situation you are entitled to compensation:

a refund can be issued if you bought an apartment, room, house and other residential property;
compensation is due at registration equity participation in the construction of new buildings;
if you decide to start building a house yourself, then you also retain the right to return;
expenses aimed at improving living conditions (room renovation, finishing living quarters) can also be partially offset by deduction.

It is important to understand that if you bought an apartment from your spouse, parents, employer, etc., you are deprived of the right to return.

You can get a refund both when purchasing the first apartment, and in the case of purchasing a second (or subsequent) residential property.

Who can get compensation?

Not everyone can count on a partial refund of the cost of housing. If you bought real estate and want to apply for tax compensation, then you need to know about the following conditions:

You must be a citizen of the Russian Federation (the system of property deductions is aimed at helping Russians acquire housing);
Your employment must be official (for those laid off, unemployed and those who work unofficially, the right to compensation does not apply);
Your employer monthly transfers to the budget the amount of personal income tax from your salary at a rate of 13% (a taxpayer in this case you speak).

We refund personal income tax when buying two apartments

After making sure that all the conditions are met, and you are entitled to compensation, we proceed to calculate the amount of the deduction. As mentioned above, you can get a partial refund not only for the first home, but also in the case of purchasing a second apartment, or two objects at once. At the same time, not everyone can apply for a deduction for two apartments. This right was received by the owners who registered the ownership of real estate from 01/01/14. In other words, if both apartments were purchased after 01/01/14, then you can issue a return for both objects. If the certificate of ownership is dated with an earlier date, then you will receive compensation only for one apartment. For those who bought one property before the specified date, and the second after, there is no right to return for both properties.

Example # 1.

Fedorov S.L. in April 2013 he bought an apartment, the title was issued on 08/04/2013. In September 2015 Fedorov purchased a room.

Since one of the real estate objects was purchased before 04/01/14, Fedorov has the right to issue a return for only one apartment.

We bought two apartments - we calculate compensation

When making a refund when buying two apartments, you should be aware of general rules calculating the amount of the refund and the amount of compensation to be paid.

V general order the return is made in the following amount:

You are entitled to a refund of 13% of the property value. It should be understood that this indicator is the maximum (return - no more than 13% of the cost of both apartments);
the amount of the return during the year - no more than the amount that you paid to the budget through the employer in the same year;
the amount of the deduction is limited to 2,000,000 rubles, the maximum returnable amount is 260,000 rubles. That is, if you bought a house with a total value of 2,880,000 rubles, then compensation will be determined at the rate of 13% of 2,000,000 rubles, and not from 2,880,000 rubles.

The scheme for calculating the return of personal income tax when buying two real estate objects is as follows:

You bought your first apartment (house, room, etc.) after 01/01/14 and draw up compensation based on its value. Let's say that the cost of housing is less than 2,000,000 rubles, so you can use the rest of the deduction next time;
You have registered the ownership of the second apartment. Now you can use the balance of the compensation from the previous deduction.

If the first apartment was bought by you for more than 2,000,000 rubles, then you will receive the entire amount of compensation immediately when making a deduction for the first time (260,000 rubles). When buying a second property (and subsequent ones), you cannot issue a return.

Example # 2.

In August 2015, Syrtsov P.R. bought an apartment. According to the contract of purchase and sale, the price of housing was 1,360,550 rubles. Syrtsov submits documents and receives compensation in the amount of 176.872 rubles. (1,360,550 rub. * 13%). Thus, Syrtsov used the amount of 1,360,550 rubles. and has a balance of 639.450 rubles. (2.000.000 rubles - 1.360.550 rubles).

In September 2016, Syrtsov buys a room at a price of 940.800 rubles. Based on the available balance (639.450 rubles), Syrtsov draws up compensation of 83.127 rubles. (639.450 rub. * 13%).

total amount real estate is 2,301,350 rubles. (RUB 1.360.550 + RUB 940.800). Despite this, Syrtsov received compensation at the rate of 13% of the maximum allowable indicator (176.872 rubles + 83.127 rubles = 260.000 rubles), and not from actual cost housing (2,301,350 rubles)

We draw up documents for return

Having understood the calculation methodology, we proceed to the procedure for preparing documents for processing a return. The main documents that you will need for compensation include:

confirmation of the cost of housing (contract of purchase and sale of an apartment, rooms, etc.), as well as the fact of payment ( Bank statement, payment order, the act of transferring money);
confirmation of your ownership of housing (certificate of registration, act of acceptance of housing under an equity participation agreement).

You will also need a passport when applying for a deduction.

Procedure from "A" to "Z"

There are two options for obtaining a refund - through the employer or directly through the Federal Tax Service Inspectorate. Let's consider each of them.

We receive payment at the place of work

Having prepared your passport and documents for the apartment, go to the IFTS to confirm the right to deduction. You will have to wait up to 30 days to receive a notification confirming the right to compensation. Together with the notification, documents for the apartment, go to the accounting department at the place of service, where you will be given an application form for a return. Fill out the form and send it to the accounting department Required documents(notice, papers for the apartment), all further actions according to the deduction procedure will be carried out by the employer.

As a result, personal income tax will not be withheld from your salary, that is, "on hand" you will receive 13% of the usual amount of payment. This procedure will continue until the full amount of compensation is paid. If you applied in March 2016, then from March 2016 you will receive an "increased" salary.

We issue compensation through the Federal Tax Service

Another way to get a refund is to go to the Federal Tax Service. In this case, you will receive the entire amount of compensation at a time and in full. To do this, you will need:

apartment documents;
a certificate from the employer in the form 2-NDFL. The document confirms the fact that you have paid tax to the budget and its amount. To provide you need a certificate for the year (those in which you bought each of their apartments). If at this time you quit and changed your place of work, then a certificate must be requested from each of the employers;
an application, the form of which can be downloaded on the FTS website or received directly from the fiscal authority;
a declaration in the form of 3-NDFL, in which you indicate the cost of housing and the amount of the deduction.

All papers, as well as a copy of your passport, you need to transfer to the Federal Tax Service at your place of residence. The law does not set the deadline for submitting documents and declarations, but it is in your interests to submit them as early as possible (immediately after the end of the year in which the first apartment was purchased).

The fiscal service is given up to 3 months to check the papers, after which you will receive a notification of its results by mail (approval of payment or refusal). If the compensation is agreed, then you will receive the payment after another month.

Question answer

Question: Morozov N.G. bought an apartment in March 2014 and bought a room in February 2015. The total cost of the property is 1,810,900 rubles. As of 08/01/16 Morozov did not submit documents for deduction? Can Morozov receive compensation, how, in what amount?

Answer: Yes, Morozov can issue a deduction for both objects. The deadline for submitting documents is no later than 3 years after the purchase of each of the apartments (rooms). For Morozov's apartment, this period expires in 2017, for a room - in 2018. In order to receive a payment, Morozov must complete the necessary documents and contact the employer or the Federal Tax Service. The total refund that Morozov will receive is 245.817 rubles. (RUB 1,890,900 * 13%).

Tax deduction when buying an apartment, if previously received a deduction, according to general rule is not provided. However, if there is a balance or if the right to compensation for mortgage costs is not used, citizens have the right to apply for a refund again, and the interval between applications can be quite long.

Is it possible to get a tax deduction for the purchase of an apartment a second time

The Tax Code of Russia states that the return for housing is given once in a lifetime. The concept of property compensation includes expenses both for the housing itself and for the payment of interest when using credit funds.

Consequently, every Russian who pays personal income tax has the right to use 2,000,000 rubles once in a lifetime for living space expenses and 3,000,000 rubles for interest expenses to reduce the taxable base.

Until recently (until 2014), when applying for a refund at expenses less than the maximum stipulated by the Tax Code of the Russian Federation, it was impossible to get the balance.

Example 1

Ignatiev Mikhailworks as a manager in an online store of office goods. His salary is 30,000 rubles a month, and twice a year his superiors reward him with bonuses of 20,000 and 40,000. Hebought an apartment for 1150 000 rubles andused the opportunitycompensationand costsin the IFTS. What will be leftlousy 8 50 000 rublesyami?

For a year, the applicant earns: 30,000 × 12 + 20,000 + 40,000 = 420,000.

For a year he pays personal income tax: 420,000 × 13% = 54,600. 30,000, and 26,100.

The cost of buying a home from him amounted to 1,150,000. How many years he will return the tax: 1,150,000 / 420,000 = 2 years and 7 months while maintaining the same income.

Previously, he could not receive the remaining 850,000, because he bought an apartment for an amount less than the maximum deduction to which he was potentially entitled. Therefore, citizens were asked to weigh the decision when applying for compensation - if in the future there is a prospect of buying another home with high costs, then it is better to apply for compensation then.

But new legislation on tax deduction when buying a second apartment with the introduction of amendments to the Tax Code of the Russian Federation secured for a citizen the right to receive the full amount of compensation - the return of personal income tax from the purchase of a second apartment can be done even in different periods life, incl. being a pensioner.

Refund of personal income tax when buying an apartment a second time can be obtained in the case of a minor. If the apartment is registered in the name of the child, instead of him the refund is due to the parents (in their absence - to the guardians), since they were the actual expenses for the acquisition. At the same time, a child after 18 years of age can use the tax refund when buying an apartment a second time (in fact, the first) - already when own expenses for the purchase or construction of housing and mortgage payments appear.

How many years can you receive a tax deduction when buying an apartment

Some citizens have small wages or other incomes, and they return a small part of the compensation in a year.

Important! In accordance with, if in tax period the property deduction has not been fully used, it will be carried over to each New Year until the calculated volume is completely exhausted. This process has no timeframe - the return of money can last for a dozen years. The main thing is to correctly and timely submit the 3-NDFL declaration and related documents.

Example 2

Mikhail Ignatiev bought an apartment for 2,000,000 rubles, and also has to pay interest on the loan for 20 years. He works as a physics teacher at school and has a salary of 30,000 rubles.

Every month, personal income tax is collected from Ignatiev's earnings - 3,900 rubles. The employer forms bank order and pays tax to the budget, acting as an agent between the true payer (employee) and the state. It turns out 46,800 a year - this is exactly the amount he can return in a year.

First, he will reimburse the expenses for the apartment itself - 260,000 rubles (13% of 2,000,000). The compensation will take: 260,000 / 46,800 = 5 years and months. If the employee's income increases, then the term will be shortened. And if, on the contrary, they decrease, then he will pay less tax, therefore, it will take longer to return it.

Then he will receive a refund for the interest - after payment of each year, it will be possible to return the money. As a result, the process will drag on for 20 years or less if the applicant pays off the bank earlier. If the property deduction is not fully used, then the remainder will be carried over an unlimited number of times.

Refund of personal income tax when buying an apartment, if the deduction has already been used

A repeated tax deduction when buying an apartment is not provided for by the Tax Code of the Russian Federation, since the granting of the right to return once in a lifetime is clearly regulated.

However, you can get a property deduction a second time for mortgage expenses, as there are many in Russia. It is clear from the context that the return for the purchase or construction of individual housing construction and for the repayment of interest are separate, they are even indicated in different paragraphs of the article. And it says that these compensations are given once in a lifetime. As a result, a tax refund on the purchase of two apartments is real, if you reimburse the purchase costs for the first, and for the mortgage for the second.

Example 3

Mikhail Ignatiev bought an apartment for 2,150,000 rubles 5 years ago. He works as a financial manager in a company and receives 100,000 rubles a month. By this year, he bought another object for 2,450,000 rubles with the need to pay interest in the amount of 3,350,000 rubles.

With a high salary, money is returned quickly. A person's earnings per year are 1,200,000 rubles. Personal income tax paid: 1,200,000 × 13% = 156,000.

Return time: 2,000,000 / 1,200,000 = 1 and 7 months.

He then applies for compensation for mortgage costs. A slightly different scheme operates here - he can return within the framework of the interest paid for the year, even if he paid more tax. If he pays 500,000 per month for interest, then he will be able to return only 13% of them - 65,000, although he pays more tax - 156,000.

In 2018, he will receive a second income tax refund when buying an apartment, but this time for a mortgage - according to the interest paid last year. Each year, he will need to submit a certificate from the bank, containing information on the status of the calculation of the loan to repay the debt. And within this amount, he will gradually refund the tax.

Is it possible to get a tax deduction when buying a second apartment

It is possible to receive a tax deduction from the second apartment if the maximum amount has not been reached from the first, that is, 2,000,000 rubles.

Example 4

Ignatiev Mikhail bought an apartment for 1250 000 rubles and received compensation in his IFTS7 years ago. Nowhehas gainedshare in another apartment for9 00 000 rubles, to himyou can get a property deduction a second timevparts ofthe remainder.

It is allowed to compensate according to the same scheme and interest - if for one object you have not fully realized your right to reimbursement of 3,000,000 rubles, then the tax deduction for the apartment can be returned a second time, that is, from another home purchased with the help of bank funds.

Example 5

Mikhail Ignatiev took out a mortgage for the construction of a house in the amount of 500,000 rubles, with interest it turned out to be 1,300,000 rubles. He paid them and returned the personal income tax. A few years later, with the help of a mortgage, he bought an apartment. Since in the first he did not use the maximum of his rights, he can now get a loan for reimbursement of the mortgage.

Deduction for new apartment, if you have already taken a deduction, but not the entire volume, is not limited to only two apartments, you can receive additional compensation for an uncountable number of objects, although it is rarely possible to buy so many real estate and not reach the approved maximum.

Outcomes

There are no changes for the repeated tax deduction when buying an apartment in 2019... As before, the right to return is granted once - for any residential property.
Child for whom the parents reimbursed does not lose its personal right of return.
You can return money for one apartment, and the interest- for another.

The limits for most tax deductions (tuition fees, treatment fees, etc.) are set only within one calendar year: each calendar year, the “limit” is reset and the deduction can be obtained again. In contrast to them, the property deduction when buying a home contains more serious restrictions: both the maximum amount of the deduction and the number of times that it can be used during a lifetime is limited by law.

Until 2014, there were restrictions under which the tax deduction for the cost of buying a home and credit interest could be obtained only once in a lifetime and only one housing object. Since 2014, the deduction was allowed to be received for several housing objects, but the new rules were allowed to apply only to new transactions (concluded after the entry into force of the new law). In this regard, many questions arose: in which cases what deduction restrictions apply? If you have used the deduction earlier, in what cases can you get it when buying a new home? Is it possible to get a deduction for loan interest if you previously used only a deduction for the purchase of a home?

In this article we will try to answer all these questions.

Note: The key factor on which the property deduction limits depend is the date of purchase of the home, for which you receive (or want to receive) the deduction.
"Date of home purchase" within the framework of this article, it should be considered:
- the date of registration of the ownership of housing according to the extract from the USRN when buying under a sale and purchase agreement;
- the date of the deed of transfer when purchasing housing under a contract of equity participation in construction.

Deduction Limitations for Housing Purchased Before 1 January 2014

If you purchased housing before 2014 and received (or plan to receive) a property deduction for it, then the "old" rules apply for you, according to which a deduction can be obtained strictly only one housing object(paragraph 27, clause 2, clause 1, article 220 of the Tax Code of the Russian Federation, as amended, valid until 01.01.2014) and in the amount of not more than 2 million rubles. (260 thousand rubles to be returned). In this case, even if you received a deduction less than the maximum amount, then you will not be able to receive it in addition when buying another home.

Example: In 2008 Levashov I.I. bought an apartment for 500 thousand rubles. and received a tax deduction on it (returned 65 thousand rubles of paid taxes). When buying an apartment in 2016, Levashov I.I. will not be able to use the deduction again, since until 2014 the property deduction was provided only once for one housing object

Credit interest deduction for housing purchased before January 1, 2014, had no limit on the amount(it was possible to return 13% of all paid interest on the mortgage), but you could get it only for the same housing object for which you received the main deduction(deduction for purchase costs). This is due to the fact that until 2014 the main property deduction and interest deduction were not separated and constituted a single type of deduction (Article 220 of the Tax Code of the Russian Federation as amended, valid until 01.01.2014).

Example: In 2012 Ivanchenko A.A. bought an apartment and received a tax deduction for it. In 2013, Ivanchenko bought another apartment on a mortgage and wanted to get a deduction for loan interest. The tax inspectorate legally denied him a deduction, since for housing purchased before January 1, 2014, the main deduction and interest deduction could only be obtained for a single housing object.

Deduction Limits for Housing Purchased After 2014

Since January 1, 2014, significant changes have been made to the Tax Code of the Russian Federation, according to which, if the tax deduction when buying an apartment / house is not received in the maximum amount (i.e., from an amount less than 2 million rubles), then its balance can be received when purchasing other housing objects (paragraph 2 of subparagraph 1 of paragraph 3 of article 220 of the Tax Code of the Russian Federation).

Example: In 2016 Ukladova T.I. bought a room for 500 thousand rubles. and received a property deduction (returned 65 thousand rubles). In 2017, she bought an apartment for 3 million rubles. Ukladova T.I. will be able to receive additional property deduction for the purchase of an apartment in the amount of 1.5 million rubles. (to return 195 thousand rubles).

New rules also apply to the deduction for loan interest on housing purchased after January 1, 2014:

the deduction for loan interest is not related to the deduction for expenses for the purchase of housing and can be obtained for a separate object;
the maximum amount of deduction for credit interest is 3 million rubles. (to return 390 thousand rubles);
Unlike the deduction for home purchase expenses, the loan interest deduction can be obtained only once in a lifetime for one property;

Example: In 2016 Panyukov E.I. bought an apartment worth 8 million rubles. To buy an apartment, he took out a mortgage in the amount of 6 million rubles. (on which he will pay interest in the amount of 3.5 million rubles) Panyukov E.I. will be able to receive the main property deduction in the amount of 2 million rubles. (to return 260 thousand rubles), as well as an interest deduction in the amount of 3 million rubles. (to be returned - 390 thousand rubles).

Example: In 2014, T.K. Epifanova bought an apartment and received a property deduction for purchase costs. In 2017, she bought a new apartment on a mortgage and will be able to receive a deduction on the interest paid on the loan.

Example: In 2014, A.A. Tcherezov bought an apartment with a mortgage worth 1 million rubles. A.A. Cherezov received a deduction for purchase expenses and a deduction for credit interest. In 2017, he bought another apartment worth 3 million rubles. (also using credit funds). A.A. Cherezov will be able to receive additional deduction for purchase expenses (since he did not use it in full), but will not be able to receive additional deduction for loan interest, since it is provided only for one housing object.

Is it possible to receive a deduction if I have used it earlier for housing purchased before January 1, 2014?

As we indicated above, according to the current Tax Code, if the deduction is not received in the maximum amount (i.e., from an amount less than 2 million rubles), then its remainder can be received when purchasing other housing objects (paragraph 2, paragraph 1, paragraph . 3 article 220 of the Tax Code of the Russian Federation).

Unfortunately, however, this rule does not apply if you have exercised your deduction for housing purchased before January 1, 2014. In this case, you will not be able to get the rest of the deduction when buying another home. This is due to the fact that the new rules apply only to legal relationships that arose after January 1, 2014. If the housing was purchased before January 1, 2014, it is considered that you have used the property deduction according to the "old rules": the deduction is provided only once in a lifetime for one housing object (Article 220 Tax Code RF, in force until January 1, 2014). At the same time, re-receipt of the deduction (even for housing purchased after January 1, 2014) is not allowed.(Clause 2, Article 2 of Law No. 212-FZ, Letter of the Federal Tax Service of Russia dated September 18, 2013 No. BS-4-11 / [email protected], Letters of the Ministry of Finance of Russia dated 07.03.2017 No. 03-04-05 / 12936, dated 26.07.2016 No. 03-04-05 / 43559).

Example: In 2006 Sidorchuk F.M. bought an apartment worth 500,000 rubles and received a tax deduction from it (returned income tax in the amount of 65,000 rubles). In 2015 Sidorchuk F.M. bought a new apartment worth 3,000,000 rubles and after reading about the changes in the law, he new purchase... The deduction for the new apartment to Sidorchuk F.M. was refused, as he had already taken advantage of the deduction for housing purchased before 2014.

Can I get a deduction for credit interest if I have previously used only a deduction for purchase expenses?

It often happens that a person received the main property deduction for housing purchased before January 1, 2014, but did not use the credit interest deduction. In this case, the question arises - is it possible to get an interest deduction when buying a new home? After the changes in the Tax Code of 2014, the regulatory authorities could not come to a common position for a long time: opinions were both positive and negative. However, the Letter of the Federal Tax Service of Russia dated May 21, 2015 N BS-4-11 / 8666 put an end to this issue and, fortunately, in favor of taxpayers.

According to this letter (mandatory for use by the tax authorities), if you exercised your right to the main property deduction before 2014, then when buying a home on a mortgage after January 1, 2014, you will be able to receive a deduction for credit interest. This position is also confirmed by the Ministry of Finance of Russia in its letter dated April 27, 2016 No. 03-04-05 / 24331.

Example: In 2013 Shchitov M.A. bought an apartment and received the main property deduction. In 2017, he bought a new apartment on a mortgage. M. A. Shchitov can take advantage of the deduction for the paid mortgage interest on the new apartment, despite the fact that he previously received the main deduction for the other apartment.

Example: In 2012 Dikonov A.A. bought an apartment and received a property deduction for the cost of purchasing it. In 2013, he bought a second apartment on a mortgage and wanted to get a deduction for loan interest on it. However, he was denied a deduction, since a separate deduction for loan interest can only be obtained for housing purchased after January 1, 2014. If in the future Dikonov A.A. buys a new home using credit funds, then he will be able to get a deduction on the interest paid.

Example: In 2013, Zelenskaya Yu.V. bought an apartment on a mortgage and received a deduction for purchase costs and interest paid. In 2017, she bought a new apartment on a mortgage. Since the right of property deduction (basic and interest) Zelenskaya Yu.V. used the apartment purchased before January 1, 2014, she will not be able to receive the deduction again (both basic and in interest).

Receipt of a deduction before January 1, 2001 is not taken into account

In conclusion of the article, we note that until 2001 the property deduction was provided on the basis of the Law of the Russian Federation of 07.12.1991 N 1998-1 "On personal income tax". This law expired from January 1, 2001. Therefore, if you have declared a property deduction and all payments on it were made before January 1, 2001, then you can assume that you did not use the deduction. When purchasing another home (after January 1, 2001), you can again receive a property deduction (Letters of the Ministry of Finance of Russia dated 02.13.2014 N 03-04-05 / 5889, dated 07.24.2013 N 03-04-05 / 29229).

Example: In 1998, Klestova Ya.F. bought an apartment. In 1999 and 2000, she applied for tax office declaration of 3-NDFL and fully received a property deduction. In 2013, Klestova Ya.F. bought an apartment again. Since she received the deduction in full before January 1, 2001, when buying an apartment in 2013, she will be able to use the property deduction again (according to the rules of Article 220 of the Tax Code of the Russian Federation).

Example: In 1999 Ezhov N.N. bought an apartment. In 2000, 2001, 2002 and 2003, he applied to the tax office for a property deduction. In 2017, Ezhov N.N. bought a second apartment. Since part of the deduction payments were made after January 1, 2001, to receive a property deduction for an apartment purchased in 2017, N.N. Yezhov. can not.

Sold an apartment - will there be a deduction? Another popular topic of discussion: is there a property tax deduction on the sale of real estate? Yes, it exists, but it represents a completely different form of relationship with the Federal Tax Service. It's just that the name is similar. The property tax deduction of the RF Tax Code regulating this format contains the norms according to which the seller of real estate has the right to count on benefits when payment of personal income tax from income from the property sold. There are specific conditions, figures reflecting this kind of preferences. The first option for deduction by sale is to reduce the income base by the amount prescribed by law. Now it is 1 million rubles. A simple example. If the apartment was sold for 3 million rubles, then by default it is necessary to pay for it to the state on the fact of the transaction 13% of the proceeds, that is, 390 thousand rubles.

Can I get a deduction when buying an apartment again?

It so happens that a citizen had the right to receive both social and property deductions in one year, but he filled out the declaration only for property, due to ignorance or inattention. There is still a chance to get a social deduction by submitting an updated declaration for the past years to the department tax service.
Is it possible to get two social tax deductions in one year? Employees, from whose earnings the amount of personal income tax is withheld at a 13% rate, have the right to claim several social deductions at once in the same year, if within this year they incurred expenses simultaneously for medical treatment, training, voluntary contributions towards a future pension, or charity ... Of course, there is a limitation on the amount of the deduction - all social deductions in total cannot exceed 120 thousand rubles per year.

Can I get two tax deductions at the same time?

Attention

Upon receipt of funds through the tax authorities, the funds will be transferred to the bank account in full. To do this, you must submit an application and documents at the end of the calendar year.

In a mortgage (interest) If a residential area is purchased under a mortgage product, then the interest actually paid on the mortgage is reimbursed. The maximum deduction amount is increased - it is three million rubles, therefore, you can get 390,000 rubles.

Important

When registering a mortgage, it becomes necessary to include additional documents. If two real estate objects were purchased on a mortgage and interest is paid on each of them, then you need to choose only one basis according to which the deduction will be made.

Spouses Spouses are entitled to a deduction, the amount of which is proportional to the share of each of them in the apartment.

One-time property deduction when buying an apartment / house

So how many times can you get a property tax deduction on a sale? Depends on time of ownership:

Up to 1 million, if the apartment, for example, has been owned for more than three years.
Up to 250 thousand rubles, if less.

Sale shared ownership The question arises: "What if the resident does not own the entire apartment, but only a share?" In this case, the deduction will be proportional to this part. It's another matter if the share is framed as a separate object.

Info

For example, a room in an apartment that has its own passport. Then the taxpayer has the right to apply the maximum exemption.

When selling several residential properties real estate in one calendar year, a resident has the right to choose tax deductions for only one object. Thus, the answer to the question: "How many times can you get a property tax deduction?" - will be: once a year.

Do you provide a tax deduction when buying an apartment for the second time?

It is equal to 2,000,000 rubles, so the largest amount that can be obtained is 260,000 rubles. Therefore, a tax deduction when buying an apartment for the second time can be issued.
Registration nuances When receiving a deduction, you must take into account the following nuances:

The application is made in any form.
Filling in the declaration is carried out in block letters.
The deduction is due for four months.
If a negative decision is made by the tax authorities, it can be appealed.

List of documents To receive a refund of paid income tax in 2017, you must collect the following package of documents:

Statement along with the declaration.
An agreement confirming the transfer of real estate (it may be a purchase agreement, exchange agreement, DDU, etc.).
Certificate issued from the place of work 2-NDFL.

How many times can you get a tax deduction in Russia in 2018

In this case, it is impossible to guess how much money was paid for the purchase.

In the event that a purchase and sale agreement is concluded by persons working at the same enterprise.

necessary papers

Tax incentives when buying real estate for the second time

Example: In 2014, T.K. Epifanova bought an apartment and received a property deduction for purchase costs. In 2017, she bought a new apartment on a mortgage and will be able to get a deduction on the interest paid on the loan. Example: In 2014, A.A. Tcherezov. bought an apartment with a mortgage worth 1 million rubles. A.A. Cherezov received a deduction for purchase expenses and a deduction for credit interest. In 2017, he bought another apartment worth 3 million rubles. (also using credit funds). A.A. Cherezov will be able to receive additional deduction for purchase expenses (since he did not use it in full), but will not be able to receive additional deduction for loan interest, since it is provided only for one housing object.

FAQ

Tax legislation does not prohibit such a measure to compensate for the costs incurred, however, certain restrictions are imposed on the taxpayer. Read also the article: → "For how many years can you get a tax deduction?" Tax deduction Maximum size(RUB) The peculiarity of receiving Property 2 million, if the housing was bought for own funds(that is, no more than 260 thousand is subject to return - 13% of the amount of 2 million) 3 million, if the dwelling was purchased under mortgage program(that is, a maximum of 390 thousand will be returned - 13% of the amount of 3 million) The amount that the employee did not receive can be carried over to the next year, it does not burn out Social 120 thousand

How many times can you get a tax deduction for an apartment, for treatment and training

Tax Code of the Russian Federation On the right of a taxpayer to receive a social tax deduction in the amount actually paid by him in the tax period for training, paragraph 2 of Art. 219 of the Tax Code of the Russian Federation On receiving social deductions in the amount of not more than 120,000 rubles in the tax period Order of the Federal Tax Service of the Russian Federation No. MM-7-3 dated December 25, 2009 / Approval of the notification form for property tax deduction Letter of the Ministry of Finance dated April 10, 2012 No. 03-04-05 / 7-477, Letter of the Federal Tax Service dated 01.09.09 No. 3-5-04 / 1363 On obtaining two property deductions at once when buying and selling an apartment within one year Letter of the Ministry of Finance dated 04.06.10 No. 03-04-05 / 9-311 О receiving only a property deduction for the sale of housing in the event that the sale and purchase of residential premises took place in different years Letter of the Ministry of Finance dated February 25, 2010 No. 03-04-05 / 7-68 On the possibility of repeatedly receiving property deductions for the sale of housing, para. 27 sub. 2 p. 1 art.

They are not provided when income reaches 280,000 rubles. Let's continue our example with the secretary Nikolenko. Let us remind you that her salary is 35 thousand.

rubles per month. 280/35 = 8 months. That is, she can exercise this right until August inclusive. From September, the calculation of her personal income tax will be made on a general basis.

Social Social deductions provided for:

education;
treatment;
charity;
expenses related to pension insurance.

Good is not taxed. Donations to various charities or other non-profit organizations are not taxed. But this norm has a limitation. Help for charitable, educational, religious, and other non-profit organizations in the field of science, culture, sports, preschool education should not exceed 25% of income in the reporting period.

Is it possible to apply for a tax deduction twice a year

Acquisition of another home When buying another home, you can get an additional deduction, but only if this right was not used the previous time or the maximum amount equal to two million rubles was not reached (the exception is the situation with the use of a mortgage). If another residential property is bought, then the payment is received on a general basis. Necessary: The methods of obtaining remain the same - through the employer or tax authorities... When receiving funds using the first method, the money will not be received in cash.

If a positive decision is made, then a notification is sent to the employer, who gives it to the accounting department. From next month from wages income tax is no longer deducted.

This will continue until the amount of funds reaches the amount of the established deduction.