Sell \u200b\u200ban apartment without paying tax in only certain cases provided for by law. Consider all the options for reducing or complete exemption from the tax.
Possession of the apartment is less than the minimum term
Until 2016 from payment of NDFL All transactions were released when selling real estate, if the seller owned an apartment for no longer than 3 years. Since 2016, this term has been increased to 5 years. At the same time, changes do not have the inverse force. For example, if housing was purchased before January 1, 2016, the NDFL will not be charged only after a 3-year-old, and not a 5-year term.
The minimum tenure time of 3 years is also established for real estate facilities that have been obtained as a gift or inheritance from a close relative, transferred under a lifelong content agreement with dependency, as well as privatized after January 1, 2016. In other cases, for apartments purchased after this date, the minimum tenure will always be 5 years.
If the apartment is inherited, the tenure of ownership begins to be counted from the day of the death of the testator.
If the apartment was purchased, the tenure of ownership begins to count down from the date of registration of ownership.
It should be borne in mind that when selling a share in the right of ownership of NDFL will be charged regardless of the duration of ownership.
Cadastral value
If the cost of the apartment is at least 70% of cadastral valueThe tax is calculated depending on the cost specified in the contract. This innovation was made in order to prevent the fictitious incline of the transaction amount.
For example, you bought an apartment for 1 million rubles and sell it too for 1 million rubles. But if the cadastral value of real estate is 3 million rubles, the income will be considered 70% of 3 million rubles.
Often when selling the cost of housing is artificially underestimated in the official agreement to hide it from the tax authorities. Therefore, since 2016, in the calculation of taxable income, not only the amount specified in the contract is taken into account, but also the cadastral value of the apartment.
Changes also do not have the inverse force. If the real estate object was acquired before January 1, 2016, the sale tax will be determined only depending on the amount specified in the contract. For example, if before January 1, 2016, you purchased an apartment with a cadastral value of 5 million rubles, and after this date you sell it and indicate the cost of 1 million rubles in the contract, the tax will be calculated from the second digit.
The Tax Code of the Russian Federation allows to reduce revenues from the sale of real estate at the expense of costs when purchasing it. NDFL in the amount of 13% will need to be paid only from the difference between the cost of acquiring housing and the price of sale. The rule applies only to purchased apartments, and not received as a gift or inheritance. It is also necessary to provide all documents confirming the costs incurred in the design. If they were lost, they can be restored.
For example, you bought an apartment for 1 million rubles, and sold it for 1.5 million rubles. In this case, 13% of the tax must be paid only from the amount of 500 thousand rubles. If the apartment was sold for a smaller amount than purchased, the NDFL is not charged at all.
Consumption and repair costs can be taken into account. For example, you purchased an apartment for 1 million rubles and made it to repair for another 300 thousand rubles, and then sold it for 3 million rubles. In this case, the amount of 1.7 million rubles will be taxed. But repair costs should also be confirmed by documented checks, acts of acceptance of work, etc. Tax authorities carefully check all documents, so it is very desirable to save them.
Tax deduction
The law allows you to take advantage of the right to a standard tax deduction of up to 1 million rubles. For example, you got an apartment as a gift and immediately sell it for 2 million rubles. In this case, you can get a tax deduction for 1 million rubles, and a tax of 13% will be calculated from 2 million rubles.
At the same time there are a number of nuances:
- 1 million rubles - maximum deduction For all properties (not only apartments, but also houses, cottages, etc.) sold in one calendar year. For example, if you sell two apartments worth 3 million rubles each, you will receive a deduction of 1 million rubles a maximum.
- If you use a decrease in the sale tax of the apartment at the expense of the costs when purchasing it, standard deduction For this property can not be applied.
- If the apartment was purchased after January 1, 2016 and then sold for an amount less than 70% of cadastral value, the income tax is determined based on the amount of 70% of the cadastral value.
- When selling an apartment located in dolly ownershipThe amount of standard deduction is distributed in equal parts for all owners. But this rule is valid if the property of real estate was sold on one contract. If each share is sold under a separate contract, each of the owners can use the deduction of up to 1 million rubles.
Tax on the difference between the price of purchase and sales is more profitable to use if more than 1 million rubles were spent on the purchase of an apartment. In other cases, it is more convenient than a standard tax deduction.
From January 1, 2016, the life of property has changed, according to Federal Law dated November 29, 2014 N 382-FZ "On Amendments to Parts First and Second Tax Code Russian Federation"The taxpayer is exempt from the payment of tax on the income of individuals derived from the implementation of this property. These changes continue to operate in 2017.
It should be noted that these changes concern only the property acquired after 01.01.2016. That is, if you own the property for more than three years, but less than five years old, but at the same time it was purchased earlier than January 1, 2016, then this tax will not be assigned to you.
The term after which the owner is released from 13% of tax when selling apartments, has increased to five years. At the same time, in order to avoid the fictitious understatement of the transaction amount, the cost of an apartment with which the tax is accrued must be at least 70% of cadastral value.
If the sale of the real estate object is more than 70% of cadastral value, but taxable income (and, accordingly, tax) is calculated on the basis of the cost specified in the contract. Cadastral value in this case does not play any role.
Suppose you purchased an apartment in 2016 for 3,500,000 rubles. The cadastral value of this apartment is 3,500,000 rubles. You are planning to sell accommodation in 2017 for 5,000,000 rubles. Taxable income will be calculated based on the price specified in the contract: 5,000,000 rubles. (sale price) - 3,500,000 rubles. (purchase price). Accordingly, using a standard tax deduction of 1,000,000 rubles. (paragraph 1 of claims 1 of paragraph 2 of Article 2220 of the Tax Code of the Russian Federation), the sale tax will be calculated as follows: ((5,000,000 - 3,500,000) - 1,000,000) × 13% \u003d 65,000 rubles. Cadastral value in this case does not play roles.
If you have sold real estate for the price smaller than 70% of cadastral value, your tax (for tax purposes) will be considered 70% of the cadastral value of the object (the price in the contract will not play the role).
Calculator tax selling property
Enter the object in the cadastral number in the field to find out the tax from its sale.
Example: In 2017, you received an inheritance apartment and sold it in the same year. At the same time, under the contract, the sale price amounted to 1,000,000 rubles. but. The cadastral value of the apartment is 10,000,000 rubles. As you sold an apartment for the cost less than 70% of the cadastral price, when calculating standard tax With the sale of its income will be 7,000,000 rubles. (10 000 × 70%). Applying a standard deduction of 1,000,000 rubles. You will need to pay a tax in the amount of 780,000 rubles. (13% × (7,000,000 - 1 000 000)).
Consider another example. You bought an apartment under a purchase and sale agreement for 2,000,000 rubles. And sold for the same amount. The cadastral value of the apartment is 5,000,000 rubles. Despite the fact that under the contract, the cost of sale and the cost of buying an apartment is the same, in order to tax revenue from the sale will be considered 70% of 5,000,000 rubles. Accordingly, you will need to pay the tax (70% × 5,000,000 rubles. (Cadastral value) - 2,000,000 rubles. (Purchase cost)) × 13% ( tax rate) \u003d 195 000 rubles.
Until the end of 2015, transactions were released from payment of NDFLs, provided that the property was owned by the taxpayer at least three years, from January 1, 2016, the deadlines increased to five years.
If you bought an apartment (and not received it as a gift or inheritance), and you have documents confirming your costs when buying, then you must pay tax only from the difference between the sale and purchase price.
For example, an apartment acquired for 10,000,000 rubles. And, without waiting for the expiration of a five-year term, selling for 12,000,000. The difference of 2,000,000 is charged with a 13% tax, the tax will thus be 260 thousand rubles.
Thus, from January 1, 2016, the sale of real estate before the expiration of the specified period will be provided with a tax deduction of 1 million rubles. or in the amount spent on the purchase of an object of the amount, and 13% of NDFLs will be established on the basis of the base that makes up at least 70% of cadastral value, and not from the progress indicated in the contract.
If you purchased an apartment before January 1, 2016, it is not depending on how it is purchased, the minimum life of it is three years. This is a deadline, after which the taxpayer is exempt from the payment of tax on the income of individuals received from the sale of this property.
If you received housing after January 1, 2016, in the order of inheritance, under the contract of donation, as a result of privatization, then the minimum lifetime of the object, after which the taxpayer is exempt from the payment of personal income tax from the sale of property, will also be 3 years, in all other cases this right comes After the expiration of the property of the property of 5 years and more.
When selling an apartment or another type of residential real estate, an individual is obliged to pay personal income tax with the amount resigned from the sale. In addition, it is necessary to declare this income by filling 3-NDFLs. Calculate income tax when selling apartments will help an online calculator below.
NDFL must be calculated from the amount taken from the sale of an apartment, reduced by the amount of expenses for the purchase of this property (or the value of the property deduction to the choice of the payer, for example, when selling housing obtained by donation). Rate income tax - 13%. In the calculator, it is possible to set the amount of acquisition costs for the correct calculation of NDFL.
How to Calculate Tax Sales Apartments in Online Calculator
IN online form 2 fields for filling and the ability to choose real Estate in the property of the seller.
Property lifespan - one of two values \u200b\u200bcan be chosen in the calculator - less than 3 years (less than 5 years in apartments received from 2016), more than 3 years (more than 5 years when purchasing since 2016).
Left field online calculator - Specify the cost of expenses incurred when purchasing an apartment.
The right field of the calculator - specify the amount of the amount received from the sale of housing.
Result online calculation The tax can be viewed in the lower blue string of the calculator.
If you wish to reduce income on property deduction, then take away from income 1 million rubles. And multiply the difference result by 13%. The result of the calculation and will be the PMFL payable from the implementation.
Buyer of the apartment can be returned part of the cost of purchasing housing in the amount of 13% - Calculate how much tax can be returned when buying an apartment in.
Who should pay personal income tax with real estate sales
If the apartment is obtained in the property until 2016, then individuals owned by housing for less than 3 years are obliged to pay personal NDFL.
If the apartment has been received since 2016, it is necessary to pay tax on the sale, subject to ownership of housing for less than 5 years, except for cases of housing under a donation agreement, lifelong dependency or after privatization, for the last three cases, it remains 3 years.
When paying income tax from sales of the apartment, you need to remember the possibility to reduce the taxable base on the amount of acquisition costs or property deduction. The seller of housing itself chooses to which it is more convenient to reduce the reversed funds. For example, if the cost of acquiring less than 1 million rubles. (For example, the apartment was obtained by donation), it is better to use the property deduction, which for 2017 is 1 million rubles. For each citizen (if the garage is sold, then deduct \u003d 250 tr.). If the cost of over 1 mln rubles, it is better to reduce the spending on actually. However, you need to have documentary confirmation of these costs.
You need not always to pay income tax on the sold apartment to the physical person. There are situations where such a tax duty is absent.
Who may not pay ndfl from the sale of the apartment
The presence of exemption from the obligation to pay income tax on the sale of real estate depends on the two parameters:
- from the seller's tax status;
- on the number of years during which the apartment is owned by the seller.
Not necessary Pay tax on the sale of real estate, if an individual simultaneously complies with the following conditions:
- is a Russian resident;
- the apartment is owned at least 3 years (according to real estate obtained until 2016). According to the facilities received from 2016. The term of finding housing in the property may be at least 3 years (upon receipt of an apartment for donation, with privatization, under a life agreement) or at least 5 years in other cases.
Under these conditions, the seller does not pay NDFL from the sale and does not give a 3-income tax.
The period of finding an apartment or other real estate owned individual It begins to calculate since the registration of the right to housing in the Special Government (the date from the certificate or statement of EGRN).
In other cases, it is necessary to pay personal income tax with the amount of sale, taking into account the proposed property deduction or actually produced costs for its acquisition.
What tax is the sale of the apartment? From income, the owner must pay NDFL at a standard rate of 13%. There are benefits in the legislation using which you can reduce the amount of tax, or do not pay it at all. First of all, the benefits are associated with how long the apartment has been on your property.
If you owned an apartment for more than three years, then nDFL does not have to pay. Such revenues are not taxed and report to the sale before the fiscal bodies you will not need. The declaration of 3-NDFL to provide tax authorities.
However, it is necessary to accurately determine the time of ownership of the apartment. The criteria here are as follows:
- date state registration Your ownership of the apartment is taken for the beginning of the reference in the event of its purchase or privatization.
- Date of the day of the opening of the inheritance, if you inherited the apartment from the old owner.
- The date of payment of a complete share contribution and document on the transfer of the apartment by the participant of the Russian Federation.
If more than three years have passed from any of these dates to the date of sale of the apartment, you are freed from tax in Russia.
Calculation and sum
If the apartment was owned for more than 3 years, then you have to independently calculate the amount of income tax from the sale of an apartment, make a declaration and provide tax authorityAnd then list the tax in the budget.
The amount of tax is calculated by multiplying the confirmed documented income from the sale at the tax rate of 13%.
For example, you sold an apartment for 70,000,000 rubles. The tax will be 70,000 x 13% \u003d 910000 rubles.
The Tax Code provides an opportunity to reduce this amount. You can use the tax deduction provided in the amount of a million rubles. If the apartment has several owners and they sell it in a single contract, then the return is divided between them in proportion to shares. And if the owners sell shares in individual contracts, then the deduction is provided to everyone in full.
The second option is to take into account expenses as deduction. In view of the costs when buying an apartment you sell. Their composition can include:
- Real estate purchase costs.
- Interest paid in fact on the purchase of a loan.
- The amount of payment services for realtors.
All of these expenses should have a documentary confirmation in the form of originals of documents for payment, acts, contracts, other documents confirming the costs.
Let us turn to our example:
If you use a tax deduction and reduce the amount of income per million rubles, then get tax 780,000 rubles.
(7000000 - 100,000,000) × 13% \u003d 780000 rubles.
Suppose you bought this apartment earlier for 4,500,000 rubles. In addition, the cost of a loan that you took from the bank to pay for this real estate, that is, the interest bank, in total, for the entire period of return, the loan amounted to 250,000 rubles. At 50,000 rubles, you managed the services of a real estate company, found for you this apartment and made a deal. All expenses you can confirm documented.
Calculate the amount of tax under these conditions:
(7000000 - 4500000 - 250000 - 50000) × 13% \u003d 286 000 rubles.
In this case, it is much more profitable for the owner to apply deduction by expenses.
This type of deduction you can apply only on the previously purchased apartment.. After all, when you receive an apartment inheritance or in the case of your giving apartments, there were no expenses for an apartment. And to mean, you can only use the standard property deduction of one million rubles. And on apartments purchased using maternal family Capital Reduced income can be on the entire amount of consumption, including the amount of MSK. On this occasion, there were disagreements, but numerous letters of tax authorities, as well as Article.220 of the NK, confirm this possibility.
Please note, at the same time, one apartment can use one kind of deduction: either a decrease in costs for expenses, or a property deduction. Together they will not be applied.
Methods of payment
To pay income tax from the sale of the apartment you need to make several steps: to collect required documentsprovide them in tax inspection At the place of registration and list the amount due in the state budget. It must be followed by the statutory deadlines. Consider all the steps in order.
The main document when selling an apartment is. It reflects all the basic data for accrued NDFL. You need to fill it on the basis of documents. If you want to reduce income on costs, then in the declaration there are special columns for this. Fill a declaration in in electronic format
By using the program on the official website of the tax inspection or any other. The filling of the paper declaration by hand is not rebored, the form can be obtained in the tax and there to get advice on filling.
In addition to the declaration, you need to write an application for property deduction.
To reduce the costs of expenses that are directly related to the purchase of an apartment, copies of documents are attached to 3-NDFLs:
- treaty for the purchase of real estate-selling (all nuances of the sale and sale contract you can learn B);
- documents from the bank confirming interest expenses, extracts or references;
- documents confirming consumption when buying a sold apartment: Receipt in obtaining real estate money by the seller, bank statements to list from your account to the seller and others;
- other expense documents.
Where to contact
Declaration on f. 3-NDFL Submit to the IFTS at the place of registration in the year, which follows the year of sale of the apartment. It must be submitted to the tax until April 30 of the year. Please note the declaration must be applied even at the zero amount of the tax if it was in your property for less than 3 years.
The declaration is served in person or, if you are impossible for your appearance, a representative that has a notarized power of attorney on this action from you. The declaration is served in two copies, one of which, with a taking tax mark, will be returned.
You can send a valuable letter with the list of documents invested in the letter. The deadline for submitting such a declaration will be the date of mail letter.
Deadline for checking a declaration of not more than three months.
The time of payment of tax in the state budget on July 15. Details for payment can be found on the official website of the IFNS of Russia or in your tax inspectorate. Listing the tax is needed through the bank or using payment terminals.
For non-compliance with the timing of the provision of declaration and payment of tax in Tax Code The Russian Federation provides for fines and penalties.
The penalty of 5% of the entire amount of the tax on this declaration for each month of delay threatens for the transfer of the declaration later. For a report with zero tax, a fine will be 1000 rubles, and the maximum - 30% of the amount of NDFL.
Payment of income tax will save from unjustified costs. For late payment, a penalty of 20% of the amount is charged in the general case. And if it is revealed that non-payment of the tax is deliberately, the fine will increase twice. Remember who should pay! The taxpayer is the seller!
Do not forget about the penalties, which are accrued daily the entire period of delay. It is better to do everything on time and get rid of trouble with tax and extra spending.
We generalize all the essential moments that you need to know in connection with the payment and calculation of NFFLs when selling apartments:
- tax 13% of income from the sale of an apartment;
- the declaration is not needed and the tax is absent if the apartment sold you belongs for more than 3 years;
- there are two methods for reducing NDFL when implementing an apartment that belonged to you more than three years;
- compliance with the provision of the Declaration (April 30) and tax payments (June 15) will help avoid costs for penalties and fines.
A lot was said about the new changes planned since 2015 in this area. However, those changes in the Tax Code of the Russian Federation in relation to personal income tax that came into force from this year did not affect the tax from the sale of the apartment. And the article of the Tax Code of the Russian Federation 220, regulating these norms, has not changed.
More detailed information You can look at this on the video:
And if you are trying to understand how to correctly calculate the alimony, then you here.
What is the tax on the sale of an apartment will have to pay the state? This question worries the owners who have conceived to sell their real estate. Does the tax on the sale of the apartment depends on how old the apartment belongs to one person on property rights? What tax from selling an apartment is paid in 2017 and in 2018? Answers to these questions - in our article.
Is there a tax on the sale of an apartment?
As such tax from the sale of housing does not exist - in tax legislation, such a concept is not enshrined. But, selling an apartment, you need to know that with the amount received it will be necessary to pay income tax to the state in the amount of 13%. What tax from selling an apartment will have to pay the owner, affects how many years this one owns this apartment.
NOTE! By tax legislation The owner of housing should pay in favor of the state income tax with the amount received by agreement, but the payment can be reduced when using the taxpayer of rights to deduct or a decrease in the base or is canceled at all, subject to the minimum distribution of real estate.
After the sale of the apartment, the former owner can get a tax deduction from the state in the event that he was the owner of the owned housing less than 5 years. The maximum amount of deduction is 1 million rubles. In the case of a longer ownership of the apartment, income tax is not paid, therefore, the right to deduction does not occur.
Important: The 5-year stay of the apartment is owned for transactions committed after 01.01.2016. When selling an apartment to this date from the payment of taxes, persons sold apartments that were owned for more than 3 years. In addition, 3-year-old grace period Preserved in relation to housing acquired as a result of privatization, inheritance or as a gift from a family member or a close relative, under a lifelong content agreement with dependency.
For tax law, the owner of housing must pay income tax in favor of the state, which is more than 1 million rubles. and which is spelled out in the contract of sale of housing. This is stated in sub. 1 p. 2 art. 220 Tax Code. At the same time, the price of the transaction is taken into account. So, if the fee for an apartment is defined as a sum of less than 70% of the cadastral cost of housing, the specified percentage will be used when calculating the tax.
The amount of tax to pay the state after the sale of the apartment
Thus, the owner can return to 1 million rubles. Selling an apartment, for example, for 6,254,000 rubles. NDFL will have to be paid with the amount of 5,524,000 rubles. The amount of income tax to payment is obtained sufficiently impressive - 5,254,000 × 13% \u003d 683 020 rubles. There are few people who want to part with such a sum in favor of the state voluntarily.
In the same paragraph it says that instead of receiving tax break The owner of the apartment can reduce the amount of taxable income from the sale of its own apartment for the amount of expenses produced to obtain this income. Such expenses can be attributed, for example, the services of the real estate company, with which the official agreement was concluded. This indicates a letter of the Ministry of Finance of 04.06.2009 No. 03-04-05-01 / 434. In the same letter, it is said that if the apartment was purchased in a unfinished house and without finishing (this should be indicated in the contract), then the cost of repair can also reduce taxable income.
Expenses should be in obligatory confirmed by documents (payments, checks, a contract with a real estate company and others) and be economically justified, that is, to be directly related to the sale of the apartment. For clarity, you can give an example:
Citizen I. sold apartment for 4,635,360 rubles. At the same time, it can confirm that the cost of selling this housing amounted to 2,895,254 rubles. Thus, the owner will need to pay the amount equal to
(4 635 360 - 2 895 254) × 13% \u003d 226 214 rub.
What of these 2 ways (receiving tax breaks or revenue) to use, solve only the owner. The second method is advisable to use if expenses for sale exceed 1 million rubles.
If 2 apartments were sold in one year, what tax on the sale of the apartment should the owner pay in this case? Is it possible to get a deduction one with one, and on the other - to reduce on costs? In the letters of the Ministry of Finance dated 12.04.2012 No. 03-04-05 / 7-563, dated 04/05/2011 No. 03-04-05 / 9-219 and from 10.02.2010 No. 03-04-05 / 9-48 indicated that So you can do.
If the apartment is in equity property, then the amount tax deduction Provided according to the shares of owners in this apartment. However, if one of the co-owners speaks by the seller, he is provided with a full amount.
You should not forget what to make an apartment that owned less than 3 years, the seller is obliged to submit to the tax inspectorate of a declaration in the form of 3-NDFL. It is necessary or not to pay tax - no values. If the seller does not submit such a declaration, this entails the imposition of a fine on him from the tax authorities. If the income tax declaration was not presented in time, then, according to paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, the taxpayer will have to pay a penalty of 5% of the tax amount for each month of delay, including incomplete. But restrictions are established - no more than 30% of the amount to be specified in the declaration, and at least 1,000 rubles.
If the apartment is owned more than 5 years, the property deduction is provided on complete value Apartments (sub. 1 p. 2 of Art. 220 Tax Code of the Russian Federation). That is, the owner of the apartment does not pay anything in favor of the state.
Tax Sales Apartments 2018-2019
As already mentioned, there are few people who want to pay the state a huge amount of tax on the sale of an apartment, which was owned for less than 5 years (except for the cases for which a 3-year grace period was established). To do this, the seller and the buyer had previously had the opportunity to conclude a contract for the sale of an apartment less than 1 million rubles. In this case, there was no tax from the sale of the apartment to pay. But if in the past years, the tax authorities looked at such contracts, then since 2015, they began to track them intently. Intentional understatement of the cost of the apartment for non-payment of tax can be regarded as an economic crime.
That is why the tax authorities began to cooperate with the police to attract unscrupulous vendors and buyers to justice for the deliberate non-payment of the tax in favor of the state.
Criminal liability for non-payment of NDFL arises if the amount of unpaid tax exceeds 900,000 rubles. For 3 years in a row. In the Criminal Code, such an offense can be subjected to not only an impressive fine, but also to real deprivation of freedom.
If the amount of non-payment is less, then comes tax liability. According to paragraph 3 of Art. 122 NK RF The amount of the fine will be equal to 40% of the unpaid amount of the tax.
Thus, sellers of apartments who are owned for less than 5 years, you need to think: is it worth going to risk and deceive the state? It is better to pay taxes in certain legislation.
