Exemption from personal income tax when purchasing an apartment. Are there tax benefits for pensioners when buying an apartment? The procedure for receiving benefits when purchasing an apartment by a pensioner

Benefits for purchasing an apartment are government support for citizens, which has the main goal of boosting the construction industry after the financial crisis experienced in 2014. The sharp decline in construction volumes, provoked by the low income of most of the country's population, is one of the most serious consequences caused by the crisis. Weak financing also had a negative impact on the ability of banking institutions to issue funds on credit. In these difficult conditions, government support is very important. It is for this purpose that the government has developed a program according to which every citizen of the Russian Federation who is officially employed and pays personal income tax (NDFL) has the right to receive tax benefits when purchasing a house in the amount of thirteen percent of the amount of real estate. A person who wants to take advantage of this offer is required to carefully analyze all the conditions that are mandatory to receive a tax break when purchasing a home.

Who is entitled to subsidized housing according to the law?

Not all citizens are included in the category of people who are entitled to subsidized housing. As already noted, this service is provided exclusively to residents of the country, that is, to those Russians who live in the country for at least 183 days a year and pay personal income tax.

Also, benefits are given to:

A citizen who has received any income (sale, inheritance) and pays tax on it.
The spouse of the home owner (for example, if the apartment is registered in the name of a non-working family member).
Parents or guardian of the child (if the child is under 18 years of age when registering housing).

A married couple who has housing as common property can also count on payment. In this case, each spouse will receive 130,000 rubles.

When purchasing residential real estate, the benefit is not provided:

A private entrepreneur paying 16% tax.
A student who does not have an official job.
who retired more than 3 years ago.
An unemployed person who lives on state benefits.
To a military man
under 24 years of age and living on benefits.
Russians living in the country for less than 6 months a year.

Also, benefits when purchasing an apartment or house in 2019 are not provided in the following cases:

Housing was paid for by the employer.
Investments in real estate or budget payments.
The apartment was bought from a sister, brother, parents or guardian.

How to get a tax break when buying an apartment or house

Receiving a compensation payment requires a citizen to complete several steps.

Providing all documents. The list should include:

, which contains information corresponding to the reporting period;
income certificate 2-NDFL;
photocopies of passport, marriage certificate, mortgage agreement, purchase/sale agreement, certificate of official registration of housing;
an extract from the banking institution on payments made (principal, interest, payment receipts).

2. Submit the required documents to the tax office. There are several ways to do this:

Visit a multifunctional center or a branch of the Federal Tax Service.
Use the State Services portal and send a letter with a mandatory description of the attached documents.

3. Waiting for a response about the completion of the check.

The time to receive a response can vary from ten days to three months.

4. Apply for the return of funds.

A tax benefit for purchasing an apartment or house can be credited to a citizen’s account within 3-4 weeks after sending, but this is only possible if the result of the audit has already arrived.

A citizen is required to provide the entire list of required documents only for the first application. If he receives income tax benefits when purchasing an apartment or house in parts, then each time he applies to a government agency, he does not need to submit documents confirming the ownership of housing.

Registration through the employer

According to the law, a citizen can apply for an income tax benefit through his employer. To do this, you need to submit a document from the tax office, on the basis of which the employer stops collecting personal income tax from the employee. Thanks to this, a person receives money at the place of official employment.

To formalize receiving money in this way, a citizen is required to:

Prepare a list of required documents (listed above).
Send them to the tax office, making sure to write an application for the audit decision.
If the answer is positive, collect a statement confirming receipt of the deduction.
Present it to your employer.
Get compensation.

Funds are issued until the end of the period specified in the report or until compensation is paid in full. If the employer does not pay the entire amount within the specified time frame, the citizen can withdraw the remaining money only the next year by contacting the tax office.

How is the payment amount calculated?

The income tax benefit when purchasing an apartment is equal to 13% of two million rubles (clause 3, clause 1, article 220). According to this scheme, it turns out that the maximum compensation will be 260 thousand rubles, even if the housing cost the citizen more than 2 million. For example, Peskov bought a house for 5,500,000 rubles, but according to the law, he is compensated 13 percent of only 2,000,000.

If the house costs less, the citizen will be returned guaranteed interest on this amount, but he will retain the opportunity to take the rest if he buys an apartment. For example, Petrova bought a house for 900,000 rubles. Based on the code, she will receive 13% of this amount, but she will retain the opportunity to receive benefits from the remaining 1.1 million rubles if she purchases a new apartment.

If the purchase was made by several owners, then each of them has the right to receive their 13 percent of the value of the property. The main thing is that this amount is suitable. For example, to receive a deduction for two owners, housing must cost at least 4 million. Payment of the full interest rate for three buyers is only possible if the property is purchased for at least 6 million rubles.

The actual investment in a new home includes not only the cost of purchase and sale, but also payment for building materials, finishing work and labor of specially hired people. But this money will be compensated only if the apartment was purchased in a new building.

Refund of 13 percent from an apartment issued with a mortgage

A Russian can receive a deduction not only for a one-time payment of the full cost of the apartment, but also for the amount of interest paid if a loan was taken out for housing from a banking institution (clause 4, clause 1, article 220). For such transactions, the state provides a purchase limit of three million rubles.

For example, Kirsheva took out a mortgage on a house. According to the law, the maximum benefit that she can receive from interest is 390,000 rubles. That is, the citizen receives the “standard” 13 percent of the cost of the apartment itself and 390 thousand of the interest paid under the mortgage agreement. As a result, Kirsheva will receive 650,000 rubles.

Scheme for receiving payments

Benefits for purchasing an apartment in 2019 (260 thousand rubles), guaranteed by the government, are not paid immediately. The speed of their return to a citizen depends on the percentage of his monthly income tax: the higher it is, the faster the tax institution will make the payment.

Home buyers in Russia have the opportunity to return part of the money spent on the purchase. It is equal to the amount of income tax paid when earning money for the purchase.

According to Art. 220 of the Tax Code of the Russian Federation, any citizen of Russia, when purchasing an apartment, has the right to a refund of 13% of the amount spent on the purchase of housing, but not more than 260 thousand rubles in total.

Each payment of money under this law should not exceed the amount of taxes paid for the past year. If the amount owed exceeds the amount of taxes paid for the year, the deduction may continue for several years until all the money is returned.

Required package of documents

To receive a deduction to the tax office at the place of work after transfer of ownership of housing, you must provide documents and their copies:

Passport or a document replacing it.
Your TIN, and co-owners (if there are any).
Certificate of state housing registration.
A purchase and sale agreement with the amount of the transaction indicated in it.
Acceptance and transfer certificate.
A receipt from the seller confirming receipt of money for the apartment indicating the amount.
Employer information. A 2-NDFL certificate from the employer is required, which confirms the income received over the last six months.

The list of documents may be increased or decreased by the municipal authority. Before submitting an application, it is better to clarify it there. For example, a 3-NDFL certificate is formally required, but the local administration may exclude it from the list of required documents. Failure to provide a TIN will make it more difficult to obtain a deduction, but according to the law, citizens are not required to have a TIN.

Inaccuracies in collecting and processing documents may interfere with the return of personal income tax when purchasing a home:

Filling out a declaration with errors. In this case, the tax authority will return your documents to correct errors, which will delay the time it takes to receive the money.
Lack of any documents, their incorrect execution by the persons who issued them. Before submitting documents to the tax office, make sure that you have collected a complete package and have all the necessary data.
There is no confirmation of the expenses of the apartment buyer or the purpose of paying the money is reflected incorrectly in the documents.
The tax deduction application was completed incorrectly.
The applicant's bank account details are incorrect.

To receive a deduction from the tax office in the form of compensation in a single payment of taxes already accrued earlier on wages, you must provide the following documents (and their copies):

completed Declaration form 3-NDFL;
personal statement of desire to receive a deduction;
certificates of official earnings received for the past year;
certificate of assignment of TIN;
passport;
documents confirming the right to receive a tax benefit;

When can't you get it?

A refund of 13% of the transaction amount will only occur if tax in this amount has already been previously deducted from your salary.

A personal income tax refund is made only if there are documents confirming that it was actually withheld from the official earnings of the apartment buyer for the past calendar year and transferred to the state budget. If the tax has not actually been withheld yet, you cannot get it back.

The deduction may be denied if the applicant bought an apartment from a relative. Moreover, the law does not specify the degree of relationship. Therefore, if there is any suspicion of kinship, the applicant can expect a protracted legal process. If it ends unfavorably, charges of fraud may be brought against the applicant.

Part of the payment for the apartment received from maternity capital, state or corporate funds will also be denied. Great difficulties will arise with a tax refund when pre-paying for housing in a house under construction. In this case, most likely, you will have to wait for the final act of the state commission on the commissioning of the house.

Who is entitled to

Since 2014, changes have been made to the benefit system.

Tax benefits when purchasing an apartment are granted to the following categories of persons:

people who, according to the purchase and sale agreement, will be the owners of the property;
for spouses - on the basis of Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/9-112, but only for those who purchased real estate, the benefit is divided between two if it is in shared ownership;
to a guarantor who is married to the buyer upon presentation of a document in any form;
for non-working pensioners - for the last three years;
parents who purchase housing for themselves and their children receive a discount for themselves and the child in accordance with Letter of the Federal Tax Service No. 20-14/4/094718;
children of non-working pensioners in case of joint purchase, but only for the amount they spent.

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The benefit is not provided to people who purchased housing with maternity capital money or under a government program. Citizens who bought an apartment at the expense of their employer cannot take advantage of the reduced tax rate.

Conditions of receipt

To receive a deduction, a number of conditions must be met:

have Russian citizenship, but foreigners who are tax residents of the country can take advantage of the right to reduce tax by an amount of 2 million rubles, but without taking into account the interest rate. To receive a discount, a person submits a completed foreign income declaration;
work officially - pay monthly personal income tax of 13%;
purchase only residential real estate in the amount of 2 million rubles.

If a purchase and sale transaction is concluded between relatives, the right to a preferential tax deduction is canceled.

What benefits are provided?

The main type of benefit is a deduction for officially employed persons who contribute a tax of 13% to the treasury. It applies only to residential real estate; commercial and industrial premises are not taken into account. Pensioners are required to submit documents for the last 3 years of work.

One-time deduction

Since 2014, Federal Law No. 212 has limited the multiple use of the deduction.

Buyers should consider:

if the housing was purchased before January 1, 2014, then, according to paragraphs. 2 p. 1 art. 220 Tax Code, you can use a one-time deduction for any amount;
if the apartment was purchased after January 1, 2014, the amount of the deduction can be reduced several times, but it does not include mortgage interest. Preferential property tax implies a refund of only 260 thousand rubles.

When the cost of housing exceeds 2 million rubles, a discount on the duty is provided in accordance with Art. 220 NK. The discount amount, equal to 260 thousand rubles, is divided between the persons who will own the purchased property.

Preferences for purchasing a property at the construction stage

It is more profitable and cheaper to purchase a house under construction or an apartment in a new building. At the same time, buyers can take advantage of preferential income tax.

The total preference amount consists of:

payments for real estate;
funds spent on the purchase of finishing materials;
expenses for organizing water supply, sewerage, heating.

Benefits are provided for the purchase of land upon presentation of construction documents. The purchase and sale agreement states that the property is under construction.

When buying an apartment with a mortgage

Mortgage benefits are provided for properties in new buildings, in a multi-storey residential building or for a loan for housing construction. The deduction form is used for the loan body and interest, but only if the purpose of the loan is indicated.

Calculating the refund amount has a number of features:

the cost of income tax contributed to the state budget is paid;
the amount of the deduction does not exceed 13% of the purchase;
the refund does not exceed the payment on income tax returns;
when purchasing an apartment with a mortgage before 2008, no more than 1 million rubles are returned;
Interest funds are fully refunded if housing was purchased before 2014 (up to 2 million rubles) or after 2014 (up to 3 million rubles).

Interest compensation is possible only if it is paid in full before the end of the current year.

How to use

Providing a property deduction is within the competence of the Federal Tax Service and employers-legal entities.

The citizen performs the following steps:

Apply to the tax office at your place of residence before May 1 of the year following the elapsed period for paying the duty.
Visits the territorial office of the Federal Tax Service after purchasing an apartment. Based on Art. 78-79 Tax Code the money is returned after 3 months.
Provides income declaration.
Opens a bank current account (for pensioners) or provides details of the current one.

If inaccuracies or an incomplete package of documents are detected, tax authorities submit a request to the applicant to correct the errors. In this case, the refund period will be extended.

A person who applies to a place of employment:

Provides a package of documents and an application to the employer.
Receives a notification from the tax office about the possibility of a benefit.
Submits the document to the employer.

Only after the documents have been certified by management in the accounting department are wages calculated without income tax.

Required documents

At the place of request, the person provides:

a completed tax return indicating income for the previous period or year;
application for a deduction indicating the bank account number;
mortgage agreement for the purchase of an apartment or house under construction;
papers confirming the right of ownership of real estate;
purchase and sale agreement or acceptance certificate;
a receipt from the seller stating that he received money for the property or a bank statement confirming the transfer of mortgage funds;
bank documents on loan payments and debt repayment schedule;
certificate in form 2-NDFL from work;
child’s birth certificate (if the minor is one of the homeowners);
marriage certificate (if the property was purchased in shared ownership);
Passport of a citizen of the Russian Federation;
documents confirming that the foreigner is a resident of the Russian Federation;

The completed declaration, income certificate and application are submitted in the form of originals. For other documents, copies are allowed.

Important nuances

When applying for a property deduction, it is worth considering that a refusal to return is possible if the declaration is filled out with inaccuracies. The Federal Tax Service returns the papers, and this extends the return period.

If documents are filled out incorrectly or are insufficient, the benefits process may also be delayed. The mortgage agreement must specify the purpose of the loan, the interest rate and terms.

It is worth paying attention to other points:

a refund of 13% is made if this amount has already been deducted from the applicant’s salary;
the citizen must document the fact of deduction and transfer of tax funds to the state budget;
if the apartment was purchased from relatives, no deduction is provided. The degree of relationship is not specified in the law, but the applicant may be accused of fraud;
if an advance payment has already been made for a house under construction, a tax refund is possible on the basis of the act of putting the building into operation;
when purchasing a residential property, the state duty for drawing up a purchase and sale agreement for individuals is 1 thousand rubles, for legal entities - 15 thousand rubles. It can be shared between the seller and the buyer;
funds in cash are provided only 1 year after purchasing the apartment within 3 months.

Payments are not made one-time, but in equal tranches. If the return is issued at work, 13% of last year’s salary is immediately paid, and the rest is credited monthly.

The legislation of the Russian Federation establishes the possibility of tax deductions when purchasing housing. They apply only to officially employed citizens. You can get a discount on property tax when purchasing an apartment with a mortgage or in the standard way.

A mortgage loan for Russians is often the only way to solve the housing problem. At the same time, this is not a cheap way. Therefore, any opportunity to reduce costs when buying an apartment with a mortgage will be very useful. The use of a property tax deduction allows you to save 13% of the cost of housing plus 13% of the amount of interest paid on the loan. How to do this? Let's start in order.

What, where, when?

What? A property tax deduction can be obtained when purchasing an apartment, room, house, land plot for individual housing construction or a share in any of these objects.
Where? Now there are two ways to receive a property deduction: at your place of work (in this case, you simply will not have 13% income tax deducted from your salary) or after the end of the year at the tax office (in this case, you will be refunded the tax paid for the year). In both the first and second options, you will still have to start with the tax office at the place of registration. This is where you need to provide all the necessary documents and, if you want the deduction to be provided to you at your place of work, indicate this in the application.
When? The right to a tax deduction when purchasing finished housing arises from the moment of receiving a certificate of registration of property, and when participating in shared construction - from the moment of signing the acceptance certificate of the apartment. First of all, the main property deduction is applied and only after paying 13% of the cost of the purchased home is it possible to receive a deduction for mortgage interest. Receiving a property deduction for interest is tied to actual loan payments and is provided in installments as the loan is repaid.
How many? Currently, the main property tax deduction is provided in the amount of actual expenses incurred on the purchase of housing, but not more than 2 million rubles. Accordingly, the maximum possible tax refund amount will be 260 thousand rubles (13% of 2 million). The maximum deduction for mortgage interest since 2014 is limited to 3 million rubles, i.e. you can get 390 thousand rubles. If the mortgage was taken out before January 1, 2014, there are no restrictions on the interest deduction. If the cost of the purchased home is less than 2 million rubles, then you can use the “balance” of the deduction when purchasing your next home. But this only applies to properties purchased after January 1, 2014. But if the amount of interest on the mortgage is less than 3 million rubles, the “remainder” is burned and cannot be transferred to another loan. Both of these maximums apply per person. Those. if residential premises are purchased as joint or shared ownership, each of the parties to the agreement can take advantage of a deduction within the limits of these amounts. Thus, the total benefit for a family of two people can be 2*260 + 2*390 = 1.3 million rubles.

What else you need to know

There are plenty of subtleties and pitfalls when obtaining a property tax deduction. Let's name the most important of them:

Until 2014, you could only exercise your right to a property tax deduction once in your life. However, this does not apply to those who received a similar income tax benefit before 2001. These lucky ones can once again receive a tax deduction on their next real estate purchase.
There is no statute of limitations for receiving a deduction. If you purchased housing after 2001 and did not use the property deduction, the flag is in your hands - feel free to apply for a tax refund. However, the maximum deduction amount will be calculated based on the year the property was purchased.
Starting in 2014, the main deduction for the cost of housing and the deduction for mortgage interest can be provided for different objects. Those. If you used the main tax deduction for real estate purchased without using a loan, then you still have the right to use a property deduction for mortgage interest during a subsequent purchase.
The deduction is not provided if the purchase and sale of real estate was carried out between interdependent persons (spouses, parents, children, brothers and sisters).

In fact, there are much more details and nuances when using a property tax deduction. Issues of joint and shared ownership, return of personal income tax to pensioners, the opportunity to take advantage of property deductions for real estate acquired before 2001, etc. In order to understand each specific case in detail, especially if the case is complex, it makes sense to contact specialists. Professionals will help you use your right to a property tax deduction with maximum benefit. On the Tax website you can fill out and send directly to the Federal Tax Service an application and declaration 3-NDFL online. In addition, there is a mortgage calculator at your service that allows you to easily calculate the amount of interest paid on the loan and the amount of tax refund broken down by year. At the same time, you can receive qualified advice for any questions that arise.

According to the legislation of the Russian Federation, when purchasing an apartment, house or land, you can get back part of the money in the amount of the income tax you paid. This tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.

That is, if you officially work and pay income tax (all hired workers transfer it to the budget), and purchased an apartment or house, then you can return the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also return 13% of mortgage interest and some other expenses).

In what cases can you get a property deduction?

By taking advantage of the property deduction, you can return part of the expenses for:

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

Deduction NOT provided:

Tax deduction amount

The amount of tax you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

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

Example 2: In 2016, Vasiliev V.G. bought an apartment for 1 million rubles. In 2018 Vasiliev V.G. I learned about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can return 1 million rubles. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2016-2018. annually and paid 52 thousand rubles. income tax, then in 2019 he will be able to return: 52 thousand rubles. for 2016, 52 thousand rubles. for 2017 and 26 thousand rubles. (balance of 130 thousand) for 2018.

One-time right to deduction

Currently the restrictions apply as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in your life (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.

Example: in 2013 Sakharov A.T. purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2018, Sakharov A.T. bought an apartment again for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.

When purchasing a home after January 1, 2014(if you have not used the deduction before), the property deduction can be used several times, but the maximum amount of the deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).

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

Please note: If you received only a basic deduction for housing purchased before January 1, 2014, then you can receive a tax deduction on interest when purchasing a new home with a mortgage. You can read more about this opportunity in our article - Repeated property deduction for mortgage interest

You can learn more about the restrictions on receiving a property deduction in the article: One-time property deduction when purchasing an apartment/house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you prepare a 3-NDFL declaration and other deduction documents in 15-20 minutes, and will also give detailed instructions on submitting documents to the tax authorities. If you have any questions while working with the service, professional lawyers will be happy to advise you.

What documents are needed?

To apply for a tax deduction you will need:

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

When do I need to submit documents and for what period can I get a tax refund?

You can return the money under the property deduction starting from the year in which you have in your hands:

payment documents, confirming the expenses incurred for the purchase of an apartment/house/plot;
documents, confirming the right of ownership of housing: an extract from the Unified State Register of Real Estate (certificate of registration of ownership) when purchasing an apartment under a sale and purchase agreement or an acceptance certificate when purchasing housing under an equity participation agreement.

If you bought an apartment in the past and did not apply for the deduction immediately, then you can do it now (there are no restrictions on the timing of receiving the deduction). The only thing is that you can return income tax for no more than the last three years. For example, if you bought an apartment in 2016, and decided to apply for a deduction in 2019, then you will be able to get your tax back for 2018, 2017 and 2016 (detailed information about when and for which years you can get your tax back can be found in our article: When and for what years should I apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return income taxes over several years until you “exhaust the entire amount” (see).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time is spent checking your documents by the tax office).