Tax deduction for an apartment for retired workers. Types of tax deductions for pensioners and the procedure for obtaining them

It is very tempting to receive compensation from the state for the costs incurred, and that's all. more people trying to do it. It is easier for young and working people to crank up a tax refund, but pensioners also have such an opportunity. What kind of pensioners and in what cases, we will understand the issue together.

Tax deduction - what is it

All citizens pay taxes on wages... These taxes are spent by the state for free medical assistance, law enforcement, social projects and so on. But in life we ​​have to buy housing, and often pay for treatment. If a citizen spent on an apartment or an expensive operation, he has the right to reduce the amount of his paid taxes, that is, deduct some part, hence the name - deduction.

Property deduction is also granted to pensioners, but certain conditions must be met for this.

What documents are needed

Regardless of whether you want to issue a tax deduction for working retirees or for non-working, the list of documents does not change. Here is a list of them:

• the passport;
• (tax declaration for those years that are subject to refund);
• documents confirming the purchase of housing or payment for treatment (contracts, certificates, checks).

A relative of a pensioner - spouse, children, has the right to apply to the Federal Tax Service. In this case, you will need documents confirming the relationship.

In conclusion, it remains to add that property deduction for retirees in 2018 has not changed, and currently all benefits are still valid. Last changes were introduced into the law in 2014 and they equalized the rights of workers and unemployed pensioners in relation to the transfer of the balance of lost funds.

Last updated March 2019

By general rule property tax deduction when buying a home can only be received by those taxpayers whose income is taxed (personal income tax) at a rate of 13%.

Since the tax on pension income is not withheld (clause 2 of article 217 of the Tax Code of the Russian Federation), pensioners who have only a pension as a source of income, in most cases, cannot receive a property deduction when buying a home (letter of the Federal Tax Service of Russia dated 05.15.2013 No. 4-3 / [email protected], Letters of the Ministry of Finance dated June 29, 2011 No. 03-04-05 / 5-455, dated September 24, 2013 No. 03-04-05 / 39618). The exception is the ability, under certain conditions, to transfer the deduction to previous years provided to retirees Federal Law No. 330-FZ dated November 1, 2011.

It is also worth noting right away that if a pensioner does not officially work, but has other additional income, from which he pays personal income tax at a rate of 13% (for example, income from renting out real estate, or from selling property), then he has the right to use the property deduction and return (reduce) taxes on this income.

Transfer of property deduction by pensioners

Until 2012, if a pensioner did not have additional income, he could not receive a deduction. However, from January 1, 2012, a special procedure was added to the Tax Code for the transfer of the remainder of the deduction for persons receiving pensions. Now, in accordance with paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, a pensioner has the right to transfer the balance of the property deduction "to the previous tax periods, but not more than three immediately preceding the tax period in which the transferred balance of the property tax deductions was formed." The wording of the transfer of the deduction in the Tax Code and letters of the regulatory authorities is rather complicated and confusing. If we speak simple language, then, regardless of when the apartment was purchased, a pensioner can in most cases receive a deduction (return the tax paid) for the last 4 calendar years (respectively, in 2019 he can return tax for 2018, 2017, 2016 and 2015).

The only thing to remember is:

• you can apply for a deduction no earlier than the end of the calendar year in which the housing was purchased. For example, if an apartment was purchased in 2018, then it is possible to apply for a deduction only in 2019 (accordingly, the tax can be refunded for 2018-2015);
• you cannot receive a deduction for more than 4 last calendar years. For example, in 2019, under no circumstances can the tax for 2014 be refunded ("Transfer of property deduction by pensioners").
• if in a calendar year the pensioner had no income, then he has nothing to return. For example, if a pensioner retired 5 years ago and has not worked since then, he will not be able to return anything.

Example: In 2017, Filatov M.V. retired, and in 2018 he bought an apartment. To exercise the right to a property deduction, Filatov needs to wait until the end of the calendar year, and in 2019 he will be able to apply for a tax refund in tax office... Since in 2018 Filatov was already retired (and did not receive taxable income), he will be able to receive a deduction for 2017 (the part of the year when he was still working), 2016 and 2015.

Example: In 2017 Kireeva L.L. bought an apartment. At the end of 2017 and 2018, she submitted documents to the tax office and received part of the property deduction (returned the paid tax for 2017 and 2018). In 2019, Kireeva retired. Accordingly, after retirement in 2019, Kireeva can exercise the right to postpone the deduction and return the tax paid for four last years(2018, 2017, 2016, 2015). Since she has already received a deduction for 2017 and 2018, she will be able to apply for a deduction only for 2015 and 2016. Also, at the end of 2019 (in 2020), she will be able to refund tax for 2019 (the period when she worked).

note: in case of transferring the deduction, the declarations are filled in in reverse order. For example, when transferring a deduction to 2017-2015, the declarations will be filled in in the following sequence: 2017, 2016 (the remainders of the deduction from 2017 will be transferred to it), 2015 (the remainders of the deduction from 2016 will be transferred to it).

Working pensioner

Previously, the Tax Code contained a restriction according to which working (receiving income) pensioners could not transfer property deduction. However, from January 1, 2014, amendments were made to the Tax Code of the Russian Federation that removed this absurd restriction. Accordingly, since 2014, not only pensioners who have no income, but also continue their labor activity... (Letter of the Federal Tax Service of Russia dated April 28, 2014 No. BS-4-11 / [email protected], Letters of the Ministry of Finance of Russia dated 15.05.2015 No. 03-04-05 / 27966 and dated 17.04.2014 No. 03-04-07 / 17776).

Example: In 2017 Zhuravlev A.K. reached retirement age, but continued to work. In 2018, he purchased an apartment worth 3 million rubles. At the end of 2018 (in 2019) Zhuravlev A.K. will be able to submit documents to the tax office at the place of registration to receive a property deduction for 2018, 2017, 2016, 2015 (since he is a pensioner and has the right to postpone the deduction). If the tax paid by him for 2015-2018 is not enough to fully exhaust the deduction, he will be able to continue receiving it in subsequent years.

Receiving property deduction for additional income

First of all, I would like to note that if a pensioner has any income that is taxed on income at a rate of 13% (personal income tax), then he can apply a property deduction to him for the purchase of housing (Letters of the Ministry of Finance of Russia dated 06.03.2013 N 03- 04-05 / 7-181, dated 21.12.2012 N 03-04-05 / 7-1419, Letter of the Federal Tax Service of Russia dated 06.04.2011 N KE-4-3 / [email protected])

Examples of such income could be:

• income from renting an apartment;
• income from the sale of property (for example, an apartment);
• additional non-state pension;
• salary (if the pensioner continues to work in retirement);

Example: pensioner Yablokova O.V. receives a state pension, and she also officially rents out an apartment. The money that she receives from renting out an apartment is subject to income tax (Yablokova O.V. every year submits a 3-NDFL declaration, where she declares income from renting an apartment and pays tax). In 2018 Yablokova O.V. bought myself another apartment. Since 2019 Yablokova O.V. has the right to apply a property deduction from a purchase to an apartment to the tax from renting an apartment. Accordingly, Yablokova will not pay tax from renting out an apartment until the property deduction is completely exhausted.

Example: Vasiliev V.V. retired in 2009. In 2018 Vasiliev V.V. sold the apartment, which he owned for less than 3 years, for 2 million rubles. and bought a house for 5 million rubles. Since Vasiliev owned the apartment for less than 3 years, then when selling it, he must pay income tax (13%) in the amount of 130 thousand rubles. (assuming that he used standard deduction when selling property in order to reduce the taxable amount by 1 million rubles).

When buying a house from V.V. Vasiliev the right to use the property tax deduction when buying a home was also granted in the amount of the maximum deduction amount - 2 million rubles. (260 thousand rubles for return). Since the purchase of a house and the sale of an apartment were carried out in the same calendar year, the taxpayer has the right to offset the tax. Accordingly, Vasiliev The.The. will not have to pay tax on income from the sale of an apartment, and he will also have an unused balance of property deduction in the amount of 1 million rubles. (130 thousand rubles to be returned). He will be able to use the remaining property deduction if he has other income in the future subject to income tax at a rate of 13%.

Don't forget about your spouse

In conclusion, we note that if a pensioner is officially married, and his spouse (s) has income taxable on income (personal income tax), then in some cases a deduction can be obtained through him.

If during your employment your employer withheld income tax (income tax) from you, and you can confirm this with a 2-NDFL certificate, then you can return the income tax paid to the state.

Example... In 2016, for the year you received a salary of 100,000 rubles. Your employer withheld from you and paid 13% of income tax ( income tax), that is, 13,000 rubles. Accordingly, in 2017 you can return the income tax (income tax) paid in 2016 in the amount of 13,000 rubles. To do this, you need to issue a tax deduction, that is, reduce taxable income (reduce the amount of income from which income tax is paid). You can issue a tax deduction by filling out a 3-NDFL declaration.

The amount of tax deduction when buying an apartment (real estate)

Since 2008 maximum size property tax deduction for the purchase of real estate is 2,000,000 rubles, excluding interest on mortgage... Until 2008, the maximum deduction was RUB 1,000,000. For example: You bought real estate in 2015 worth 3,000,000 rubles, you are entitled to a property deduction in the amount of 2,000,000 rubles.

Tax amount that can be refunded

If the value of the purchased property is less than 2,000,000 rubles, then the maximum tax that can be refunded is 13% of the value of the purchased property.

Example 1... You bought an apartment worth 1,400,000 rubles in 2016. The tax refundable amount will be 182,000 rubles (13% of 1,400,000 rubles).

If the value of the purchased real estate is more than 2,000,000 rubles, then the maximum tax refundable will be 13% of the established property deduction limit, i.e. 13% of 2,000,000 rubles.

Example 2... You bought an apartment worth 2,800,000 rubles in 2016. The tax refundable amount will be 260,000 rubles (13% of 2,000,000 rubles).

But the amount of tax to be refunded will be within the income tax paid for a particular year.

Example 3... You bought an apartment worth 2,800,000 rubles in 2016. At the same time, you earned 200,000 rubles in 2016, and the amount of personal income tax (income tax) paid for you is 26,000 rubles. Accordingly, the tax refundable for 2016 is 26,000 rubles. The rest (234,000 rubles) can be carried over to other years.

How to get the maximum deduction fast and easy?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with Tax. With the Tax, the inspectorate will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose - take the documents to the inspection yourself or submit them online.

What exactly is different for retirees

Pensioners can carry forward the balance of the property deduction to the previous tax periods (years), but not more than three tax periods(years) preceding the one in which the deduction balance was formed. Only people receiving pensions can carry over the property deduction to previous tax periods. That is, taxpayers who have not yet retired cannot transfer the balance of the property deduction to previous tax periods. This is the main difference between retired taxpayers (pensioners) and those taxpayers who have not yet retired.

Since 2014, both working pensioners and non-working pensioners who do not continue their labor activity can carry over the remainder of the deduction. Previously, until 2014, there was a restriction under which working pensioners could not carry forward the property deduction to previous tax periods.

Example 1... Mikhail is a pensioner. Mikhail retired in 2015, while in retirement he worked and acquired real estate in 2016. He became eligible for return in 2016. (The right to return comes in the year of receipt of the certificate of acceptance and transfer of the apartment in the case of an agreement equity participation... In other situations - in the year of receipt of the certificate of registration of property rights). Accordingly, Mikhail can return the income tax (income tax) for 2016 in 2017, and transfer the unused balance of the deduction to the years until 2016 - 2014 and 2015. That is, Mikhail can return taxes in 2017 for three years - 2014, 2015, 2016.

Example 2... Svetlana is not a pensioner. She purchased the property in 2016. She became eligible for return in 2016. (The right to return comes in the year of receipt of the certificate of acceptance and transfer of the apartment in the case of an equity participation agreement. In other situations - in the year of receipt of the certificate of registration of ownership). Svetlana can return taxes for 2016 in 2017. But it cannot - for the years before 2016. That is, Svetlana can return taxes in 2017 only for one year 2016. It can carry forward the unused balance of the deduction only to future years. That is, for example, in 2018 Svetlana will be able to receive a deduction for 2017 and so on.

If your only income is a pension, that is, you are a non-working pensioner, and you have not had any other income over the past three years, then in such a situation, unfortunately, you will not be able to receive a tax deduction, because there is no paid or withheld tax on income (income tax). Pensions paid by the state are generally not subject to income tax, respectively, and there is no tax to be refunded. If you are a working pensioner and you are withholding income tax, you can return this tax.

For what years can you submit a declaration

If you have the right to a refund of income tax (income tax), for example, in 2016, then in 2017 you can, together with the declaration for 2016, immediately, at one time, submit declarations (and other necessary documents) for 2014 and 2015, that is, it is enough to go to the tax office once.

How to get a tax deduction

On the Tax website you will find everything you need to get a deduction in any part of Russia. The tax will help you not only to prepare and submit documents, but to maximize the refund amount, prepare the documents correctly and make the refund process as simple as possible for you. With Tax, the likelihood that the state will approve the documents and do not have to redo them will be maximum:

To obtain the deduction documents on our website, please click the Next button below.

Taxation in Russia concerns not only people who work, it also affects socially unprotected segments of the population, such as pensioners. Although there are also well-to-do pensioners, of whom there are not so many in the country.

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The main part can count on a tax deduction for pensioners in Russia in 2019. Because this opportunity allows them to save on annual needs.

Important information

A tax deduction is an opportunity to return a tax levy previously paid to the budget.

The fact is that the state has established categories of citizens and certain spheres of life, in which it is possible to reduce the burden in terms of taxation.

Pensioners enjoy significant concessions in the Tax Code of Russia. But there are also limitations to be aware of.

So, the most important point is that the establishment preferential categories occurs at the regional level.

Therefore, in different constituent entities of the country, conditions will differ and may change in the order of adoption of legislation at the local level.

Necessary terms

Analysis of appointment conditions tax incentives assumes knowledge of basic concepts in this area of ​​law:

What are the types

IN tax area There are several types of tax deductions in Russia:

You can receive tax deductions only for expenses from income that are subject to personal income tax.

Applicable standards

The main thing in this regard regulatory document advocates tax code Russian Federation.

In this document you can find all the provisions necessary for a citizen:

At the regional level, in the texts of local legislative documents, you can find provisions on the possibility of tax breaks in the following areas:

• transport taxes;
• land fees;
• property taxes.

Key aspects

You can get tax deductions only for those funds that were subject to personal income tax. Pension payments in 2019 in Russia are not subject to this type of tax. It is because of this that there are difficulties in obtaining a deduction.

If the purchase of a thing or payment for a service was made for pension funds, then the tax deduction cannot be obtained. The pensioner must have additional income.

These can be:

• wage;
• receiving income from the rental of property;
• Additional income.

It is also possible to get a deduction for old purchases. But here a period of three years is set - only during this period there is the right to draw up a deduction. If the specified period has passed, then there will be no refund.

For example, if a citizen worked and received income taxed with personal income tax in 2016, and retired in 2019, he still has the right and the opportunity to draw up a deduction for any previous spending. For example, for buying a house in 2016.

Features of obtaining regulations

A pensioner can issue a tax deduction on a common basis with all other individuals in the country. For them, federal law does not provide additional privileges.

You can get a tax deduction at the Federal tax service RF. It is worth choosing the department that is located at the place of residence of the citizen.

Plus, the taxpayer may have tax agent, who, at his request, carries out a personal income tax refund in accordance with all the rules.

A pensioner can also receive regional benefits from the Federal Tax Service, but in accordance with those legislative acts who work in the village.

There are few such programs for retirees. But if a citizen belongs to the category of special retirees, he can claim a large number of tax benefits.

These include:

• labor veterans;
• Heroes of the USSR and Russia, full holders of the Order of Glory;
• victims of the liquidation of the Chernobyl accident.

This list may vary, but in most cases it is these retirees who receive fringe benefits from the state.

Photo: list required documents for tax deduction

Non-working

For unemployed retirees, the only way to get a tax deduction is additional income. It can be entrepreneurial activity, income from dividends, renting out property, interest from a deposit.

If the spending of funds occurred on such types of income with personal income tax, then funds in the form of 13% can be returned.

If a pensioner does not have such income, then another way to save on taxes is to have a special status. In all other cases, taxes are paid in full and according to the standard scheme.

Working

In the event that a pensioner has a job with a permanent income, he can apply for a tax deduction.

This is due to the fact that the pension provision of a citizen is not subject to personal income tax, but this tax is withheld from wages without fail.

These 13% can be returned, but only according to the established programs in the legislation. You can get full advice and answers to questions at the FTS department. Although it will be more convenient for working citizens to act through a tax agent.

Since 2015, the state has established such a duty and status for employers of all citizens of the country. If a pensioner needs to receive a tax deduction, he must apply to the employer with documents and an application and he will carry out all the necessary operations.

The application to the employer indicates:

• employer and citizen data;
• what deduction and on what basis the employee is claiming;
• what documents the employee attaches in confirmation;
• signature and date of compilation.

Photo: application for property deduction

Registration rules

The 3-NDFL document in the form of a declaration is mandatory for drawing up when registering a tax deduction. This paper indicates:

• applicant's data;
• his income for a certain period;
• expenses for which the tax deduction must be made.

It is best to use the 3-NDFL filling pattern. The declaration itself is available on the Internet and is drawn up only in the form of a form approved by law.

Photo: a sample of filling out the 3-NDFL form

Tax deduction for retirees when buying an apartment in 2019

In this case, the law establishes the maximum amount for which a deduction is received - in 2019 it is 2 million rubles.

Photo: who is not eligible for a tax deduction when buying an apartment

The tax deduction for retirees when building a house will be the same base. If housing is bought with a mortgage, then the amount increases to 3 million.

There are several features of this procedure:

For treatment

In terms of medical services there are also deduction possibilities. A tax deduction for dental prosthetics is also possible for pensioners - 13% is also returned.

The complete list of medical services is also approved by the government.

Other options

There is a possibility of getting a deduction for paying for the education of your children. Before returning these funds, you must confirm the fact of kinship, since this kind of deduction is received only for close relatives.

There is a chance to receive a tax deduction for professional activity pensioner. These include entrepreneurial activities that a pensioner can engage in and discounts will be in the area of ​​income tax.

Will there be changes in 2019

In the new year, the government of the Russian Federation does not provide for the introduction of any changes in tax law in this area.

But retirees can count on local indulgences in tax fees, which are carried out quite often. You can track them by contacting your local tax office.

Pensioners are entitled to benefits at. Let's talk in more detail about the essence of this process, the conditions that must be observed.

Changes for 2019

Citizens who officially work will be able to exercise their right. But there are also those who do not have taxable income.

This applies to some of the unemployed, students and retirees. For 2019, the following amendments apply:

1. Only cadastral value apartments. It is multiplied by 0.7.
2. The term of ownership of the object is at least five years for to avoid paying tax.

But there are also reservations about these rules. This is especially true for real estate, which is transferred on or on the basis. There are exceptions for those who have registered in order to receive real estate. After the entry into the rights of the owner, the real estate must now be owned at least three years in order to avoid paying taxes.

What are other features?

Until 2014, citizens could apply for deductions for only one object. Since 2015, this rule applies to several at once, but the amount remains the same.

The maximum possible amount of deduction payments is 2 million rubles.

For example, someone became the owner of an apartment, the cost of which was 1.1 million rubles. A citizen can receive a repeated deduction for 900,000 if he acquires another property.

Overpayment on mortgage agreements is another issue that was affected by the changes. Previously, the amount of interest paid could be returned in full. But then restrictions were introduced. Set limit for mortgage agreements- 3 million.

The conditions for those who purchase housing in a joint venture have changed, common property... The limitation of the maximum amount of up to 2 million rubles does not apply to the objects themselves, but to the people who purchase them. In this case, each of the spouses has the right to receive a deduction.

Purchase of an apartment by a pensioner and the procedure for tax refund

If a citizen is retired, at the same time belonging to a certain category, in some cases he can count on carryover unused tax for previous periods.

1. Until 2014, those who received income only from the pensions themselves had this right. In this case, such categories were given a tax deduction on a general basis. Therefore, they were in unequal conditions compared to other taxpayers.
2. But, starting in 2014, everyone was equalized in rights. Now retired people have the right to transfer, but who have additional sources where income comes from.

Let's consider an example

In 2014, the employee retires. But retains workplace at the enterprise, continues to fulfill his duties. In 2016 he acquires land plot with a small house. The total purchase price is 1,687,540. The pensioner applies for a tax deduction in 2016. But the benefit can be received for 2015. The balance transfer is possible for a period up to three years prior to 2014: 2013-2011.

Non-working pensioners cannot use this right. This restriction is lifted only for those who have an additional source of income.

There is another limitation as well. Reimbursement of expenses for all expenses becomes impossible if the pensioner applied for help not in the same year when the expenses arose, but in the next.

And here's an example.

The pensioner received a message about a deduction for an apartment that he had previously bought. The period of formation of the balance is designated as 2011. The balance can be carried over to 2008-2010. When circulating less in 2013, the balance is carried over only to 2009 from 2010.

Procedure for obtaining a deduction

Several steps will need to be taken to qualify for the benefit:

1. Filling in tax periods... They are filled in for the time when the deduction is claimed. And for which the remainder is carried over to previous years. For example, when buying an apartment in 2016 and drawing up documents in 2017, declarations are applied for 4 years: 2012-2015.
2. Required collection of a complete package of documents to confirm the very existence of property rights, its legality. Proofs require purchase and finishing costs.
3. An additional application would be loan agreement if the tax deduction is used to pay off part of the interest. We need a schedule for their payment, papers directly confirming this payment.
4. Together with the documents, you should contact tax authority located in place.
5. For three months in a public institution office check ... It takes a month to transfer funds. After that, they are credited to the applicant's account.

If a pensioner does not work

The circumstances are different for those who are not officially employed anywhere, because a return of 13% is possible from the amounts that were paid earlier.

But in this case, the pensioner only receives state aid... The tax system does not apply to it. Several years ago, there was a rule according to which those who do not pay personal income tax themselves are not eligible for deduction.

Now absolutely all citizens have this right. But only the scheme of obtaining will be different - the opposite.

The IRS first checks the personal income tax paid by a retiree three years before he stops working. For example, someone became a pensioner in 2013 and bought an apartment in 2014. Then we turn to the tax office in 2015. And we submit a tax return for three years: 2011-2013.

This implies that the unused benefit is carried forward.

If the spouse receives the deduction

Official spouses can also get deductions for each other... It is enough to have income that is taxed c.

Then not only an application is submitted to the tax office, but also two more documents:

1. A statement by which the shares are determined. Actual option when purchasing real estate in common ownership.
2. Marriage certificate.

Registration of mortgages for real estate objects

Banks rarely calmly agree to lend mortgage loans for pensioners, because borrowers of this category are not initially considered reliable. But the percentage of positive answers is still high.

In such a situation, it is required to present documents not only of the standard package, but also two applications:

1. Bank agreement for a loan. All pages are needed.
2. Certificate to confirm the deduction of interest for the reporting calendar year.

Payment documents are also required in many government agencies. Without them, it is often impossible to get a deduction at all.

About pensioners of the Ministry of Internal Affairs

They receive assistance according to the same procedure as all other categories of citizens.

In the absence of official employment, it is possible to receive a deduction, but only if we transfer the unused part to more early dates... Otherwise, the money will not be issued.

The tax deduction does not apply to apartments purchased using budget funds.

What expenses are included in the receipt?

Allocate up to three groups such expenses:

1. Associated with finishing and purchasing the object. This also applies to rooms, apartments,.
2. For payment. If they are related to the acquisition of the objects described above.
3. Interest in connection with the refinancing of loans from the previous group.

You can take into account the costs of creating estimates, other project documentation, the purchase of building and finishing materials, for connecting to communications.

Deduction restrictions

When acquiring objects from persons related to interdependent, no deduction is given. The persons listed in article 105.1 of the Tax Code of the Russian Federation are interdependent. This applies to close relatives, for example.

The likelihood of refusal increases in the case when other persons were responsible for paying for the object, and the owner does not have any obligations to them.

1. Proof of ownership is required. This may be evidence of state registration of the very ownership of the object.
2. This is also required for a residential building.
3. Documents for confirming payments. Bank statements play their role.
4. An agreement confirming the very fact of the acquisition.

If you need to pay interest on a mortgage, then the deduction is obtained only for what was actually paid.

It is imperative to take into account a number of features that exist when receiving benefits for pensioners, some other categories of citizens.

Housing can be purchased jointly with minor children or in their name. Then one of the parents receives the deduction for the child. At the same time, the child himself does not lose the right to receive other benefits if he subsequently acquires other real estate objects.

To distribute benefits to those who purchased an object in shared ownership, must be submitted to tax statement with a certificate of income in the form. But this will not necessarily become a serious reason for the tax deduction to be given to all co-owners who were indicated in the application. It is necessary for each of the spouses to submit a separate application.

If a working pensioner stops working?

Sometimes retirees finish their work in the process of applying for a deduction and do not have time to fully receive the amount that is due to them. If the property was purchased after 2014, and the return was received for the previous 3 years, then the deduction is terminated. Then the personal income tax is returned only for the last year.

But those who purchased real estate earlier than 2014 and did not receive a return for the previous period may become a little richer.

Calculation of the previous three years

The three previous years should be counted from the year of dismissal if someone retired only after buying a home... The starting point is a year if a person has not worked anymore, and after that he has bought real estate.

These guidelines will help you get as much help as possible. Usually verification of all documents takes no more than three months. If the answer is yes, the required sum of money is transferred to one of the accounts of the applicant.

At first glance, income tax refunds seem difficult. The opportunity to exercise this right is provided for citizens belonging to different categories.