Last updated: 06/17/2018
Question:
Can a working or non-working pensioner get tax deduction When buying an apartment? How to return it here income tax? Can a pensioner get a tax deduction when selling an apartment?
Answer:
Despite the mass of clarifications about the tax deductions provided to citizens when buying and selling apartments, many pensioners There are questions. For some reason, the tax authorities did not pay due attention to such a numerous, elderly and inquisitive category of our citizens. And for them there are really nuances in the application property tax deductions in real estate transactions. It is this question that we now consider.
If a pensioner i bought myself an apartment, then how does he get a tax deduction ( those. Return Ndfl) if it does not work? And if he continues to work? And if a pensioner sold his apartment, how does he reduce its taxable base?
We will analyze these situations in turn. Everything that has been said is fair both for the real estate market and for.
Tax deduction for pensioners when buying an apartment
Let's just say that if disabled pensioner acquired an apartment, then he, like any other citizen of Russia, has the right to receive property tax deduction. But it does not always have such an opportunity. How so? Now everything will become clear.
Recall that when buying a housing, the tax deduction applies to the current and future income of the buyer ( for example, to salary) From which he pays NDFL tax, equal to 13%. In other words, such a deduction reduces its taxable base, and allows you to return the money from the budget, which he pays there in the form of personal income tax. For what years? In general, this refers to the year of purchase and subsequent years, but for pensioners the conditions are special ( about them below)..
The maximum amount of such a tax deduction is 2 million rubles. BUT maximum return to return, respectively, is equal to:
2,000,000 x 13% \u003d 260,000 rubles.
If housing was bought with attraction mortgage loan, then another deduction is added ( additionally to the first), already by 3 million rubles. This deduction applies only to the amount of interest paid on the loan. AND maximum amount to return from paid interest, respectively, is equal to:
3,000,000 x 13% \u003d 390,000 rubles.
What is the feature of receiving a tax deduction when buying an apartment by a pensioner? And in the fact that most pensioners, although they receive income in the form of their pensions, but do not pay tax ndfl. Therefore, they have nothing to return. But here again there are nuances. First consider disabled pensioners.
Didn't pay attention to the phrase "most pensioners"? So not all? Yes, not all. The fact is that although all pensions are recognized as income individuals (Opens in a new tab. "\u003e PP.7, paragraph 1, Art. 208 of the Tax Code of the Russian Federation), but 13% -Nalogue is subject to only pensions derived from non-state Pension funds, and only if an agreement with such a fund was enclosed by an employer organization, and not by the physician himself (will open in the new tab. "\u003e p.2, Article 22.13.1, Tax Code). And those pensions that are provided state Pension Fund, freed from payment of NDFL (Opens in a new tab. "\u003e P. 2, Art. 217, NK RF). All accumulative pensions Also liberated from the payment of NDFLs (will open in the new tab. "\u003e p.1, Article 213.1, the NK of the Russian Federation).
It means that disabled pensioner can get a tax deduction ( return ndfl) When buying an apartment only if he receives his retirement from non-state pension FundIn which his employer contributed contributions. If he receives a conventional public retirement (opens in a new tab. "\u003e Fund of the FIU), then the tax is not paid to it, and, accordingly, it will not return it either. But! ...
But here, again, there is a nuance! Those pensioners who bought an apartment after retirement ( both state and not state), they have a right return a discarded NDFL with his salary for the three previous years (Opens in a new tab. "\u003e Abs. 4, clause 3, Art. 210 Tax Code of the Russian Federation and will open in a new tab."\u003e P. 10, Article 2220 of the Tax Code of the Russian Federation). Of course, within the maximum amounts mentioned above.
There is only such an opportunity for pensioners, and in this they have an advantage over all other citizens. Formally, it is called "Transfer of the remainder of the property tax deduction to the preceding tax periods"
. Translated to the human language, this means that if the pensioner bought an apartment, he can apply ( tolerate) tax deduction for your revenues for 3 years preceding the year of purchase of an apartment ( see Example below). If a pensioner no longer worked in previous purchases, and did not receive income, respectively, then to transfer deduction
It will simply not for what, and he burns.
In addition, the deadline for submitting an application for deduction with transfer! To buy a pensioner's apartment to buy a tax deduction from its income for the previous 3 years ( arrange the "Transfer of the Residue"), He must apply for deduction on time! That is - in the year, following the year of purchase ( accounting tax period). If the statement, it will give later, in subsequent years, the number of years to which the deduction may be moved, respectively, decreases ( It will open in the new tab. "\u003e The letter of the Ministry of Finance of 03/21/2016, 11th paragraph).
♦ Example (Return Pensioner Pensioner for previous years) ♦
Concerning working pensioners, here is a similar situation. When buying an apartment, working retirees, as well as non-working have the right to transferring "Tax deductions" For the three previous purchases of the year. But plus to this, working retirees can apply the same deduction yet to their current income which emerged in the year of purchase of housing.
That is, u working pensioners There are more opportunities to apply property tax deduction. Initially, it is applied to current pensioner income , and if the entire value of deduction from current income is not selected, then the remaining part ( that the most "residue") It is transferred to three previous purchases of the year .
So, the pensioner can return income tax when buying an apartment in the following cases:
- The pensioner continues to operate and receive income taxed by NDFL;
- The pensioner worked for one, two or three ( maximum) recent yearspreceding the year buying an apartment;
- The pensioner receives a pension from the non-state pension fund (NPF), the deductions to which produced its employer.
Tax deduction for pensioners when selling apartments
When selling apartments The tax deduction for pensioners is no different from the use of this deduction for all other citizens. Which retirement receives a pensioner ( state or non-state), it continues to work or not - it does not matter.
Who does not remember that this is deduction, tell me that when selling apartments from the seller, an income has an income from which he is obliged to pay a tax of 13%. The tax deduction in this case allows to reduce the taxable seller's taxable base, and reduce the amount of tax, respectively.
Do not know whether the tax deduction is pensioners when buying an apartment? Of course, yes. However, this procedure has a number of nuances and features. We will tell in the article as a pensioner to get a tax deduction when buying an apartment, to what to pay attention and what documents will be required for this.
Tax deduction of pensioners when buying an apartment: Changes in 2016, features
The right to get a property tax deduction has people who are officially employed and transfer income tax to the budget. Is it possible to get a tax deduction when buying an apartment pensioner? This is allowed in some cases.
In 2016, part of the regulatory acts were changed. In particular, adjustments touched legislation in the field of real estate transactions.
Dear readers! We are talking about the standard methods for solving legal problems, but your case can be special. We will help find a solution to your problem for free - Simply call our legal entity for phone numbers:
It is fast i. is free! You can also quickly get an answer through the Consultant form on the site.
For example, if earlier NDFL was calculated on the basis of market value Housing, now only the sum of the cadastre data with a coefficient of 0.7 is taken into account. Changed and the term of finding an object owned to exemption from the payment of tax. Now he is five years. An exception will be only the design of the ownership of the Rental Treaty - the term remained the same and amounts to three years.
For citizens who are retired, transfer is possible unused tax For previous reporting periods, if he has an additional source of income. Let us give an example.
The employee retired in 2015, however, retained workplace And continues to fulfill labor functions. In 2016, the pensioner acquired an apartment for 2,600,000 rubles. In 2017, he turned to receive a tax deduction. Since it is impossible to get a property deduction until the entire amount, the residue will be moved to previous periods, that is, for three years preceding 2015 - 2014-2012.
Such a right is only working retirees, citizens not leading labor activity Or who have a different source of income, this possibility is deprived.
There is another feature. It will not be possible to compensate all the costs, if you see for a property deduction not at the same year, but in the next one. For example, the pensioner reported a relying property deduction to the house, which was acquired last year. The residue was formed in 2012. It can be postponed for 2009-2011. If he only comes in 2014, the residue can be transferred only to 2010 and 2011.
How to make a tax deduction when buying an apartment to pensioners?
The procedure for issuing a tax deduction when buying an apartment for pensioners will be as follows:
- Filling a 3-NDF declaration. Documents are issued for the year, for which it is required to receive deduction, and for periods of transfer of the residue. For example, when buying an apartment in 2017, the declaration will be filled in 2018 at once in four years - 2013-2016.
- Collection of documents that will confirm the availability of property rights and the legality of its occurrence. Also required documents confirming the costs of finishing work, if they were.
- If the apartment was bought in a mortgage, to receive deduction it will be necessary to provide credit contract, as well as receipts confirming the payment of the necessary payments necessary under the contract. The deduction can be obtained only on the already actual interest paid.
- Pack of documents is transmitted to the territorial tax inspection At the place of permanent registration.
- Cashs that make up the tax deduction will come to the account about four months after submission of documents. Such a long period is explained by a long-term remote cameral check of the applicant and its documents (about three months).
Persons in legal marriage can receive property deductions for each other. To do this, it is necessary to have income taxable. In this case, the package of documents will require an appointment certificate and a statement in which the shares of the spouses are determined.
When obtaining property deductions, some confirmed costs associated with housing arrangements can also be taken into account. What comes here?
- Final and finishing work in an apartment, house or in the land plot.
- Interest paid by mortgage.
- Interest paid due to mortgage refinancing.
- The costs associated with the design of the estimated or project documentation.
Tax deduction can not be obtained if real estate purchased from close relatives and others interdependent people (Article 105.1 of the Tax Code of the Russian Federation). Refusal in the property deduction can also if the costs suffered other persons, not the applicant.
Tax deduction working retirees when buying an apartment
A working pensioner can submit a declaration in the form of a 3-NDFL per year, following the year of the emergence of the cost of purchasing an apartment, namely during the period when:
- a certificate of ownership (or extract from the USRP) was obtained - if the basis is the contract of sale;
- act of reception-transmission was signed - if the basis for the occurrence of the right is a contract of equity participation.
As mentioned above, the pensioner has the right to transfer the remainder of the property deduction to the previous three years. This opportunity is realized only if the pensioner itself is the owner of the purchased apartment. It does not matter, the pensioner works at the time of filing documents to the tax or not (the letter of the Ministry of Finance of the Russian Federation dated 07.08.2014 No. 03-04-05 / 39262).
It is important not to miss the moment of appeal to obtain the remainder of the property deduction. To apply, the documents are needed during the year, which follows the year of formation balance. So during 2017 it is necessary to submit a declaration and documents for 2016, and if you turn in 2018, it will be transferred only for two years.
Tax deduction when buying an apartment non-working pensioners
The right to tax deduction when buying an apartment is also a non-working pensioner. It is important to take into account that it can be implemented if the pensioner was officially employed for three years before the year of the remainder of the property deduction, since the non-working pensioner has no income taxable in 13%.
Disabled pensioners should also apply for deduction over previous periods during the year in which the residue was formed.
If the owner has long been retired and cannot take advantage of the property deduction itself, his spouse has such a right. Provided that the latter works or retired recently.
Tax inspection may refuse the payment of property deduction disabled pensioner. If the applicant falls into a temporary framework defined by law, the actions of tax employees will be unauthorized. In the event of difficulties with the design of property tax deductions, you must contact a lawyer for advice and may be filed statement of claim to court.
According to Article.32 of the Tax Code of the Russian Federation, the tax authorities are obliged to take into account the written explanations of the Ministry of Finance of the Russian Federation. Clarifications of the Ministry of Finance on the procedure for providing property tax deductions to pensioners were sent to the FTS letter of 19.07.2013 No. E-4-3 / [Email Protected]
Can non-working pensioners get a tax deduction for selling an apartment, her purchase or treatment? And also, what tax deductions are provided for working retirees - answers to these and other questions in today's article.
Currently, the most frequently declared individuals by tax deductions (hereinafter NB) are:
- Property (both in the acquisition and property);
- Social (for treatment and medicine, study, pension contributions and DMS, charity);
- Standard (for children and for those eligible for benefits, in accordance with the Tax Code of the Russian Federation).
By general rule To obtain the above types of HB (with the exception of the NV for the sale of property), a citizen can only be received in the case of income from which the income payment at a rate of 13% is deducted in the state budget.
In this regard, to return the costs of the traits produced:
- Entrepreneurs on special modes;
- Unemployed citizens.
However, according to certain types of NV, the unemployed retirees are provided with the right to transfer the balance of benefits to preceding documents for deduction, year.
Consider in more detail, according to what types of tax deductions pensioner can compensate the waste, and what no, which procedure for the statement of benefits is established for this category of citizens, and what papers need to be collected to confirm the right to benefit.
For citizens who are retired this kind NV Tax Code of the Russian Federation provides the right to transfer the balance of benefits to previous periods.
- Until 2014. Only pensioners who do not have another source of income other than pensions possessed this right. In connection with which the working pensioners of this privilege were deprived and the tax deduction was presented to them on the general basis, which put them in an unequal position with ordinary taxpayers.
- Since 2014 Working and non-working retirees were equalized in rights and from the specified period, citizens who are retired, but having an additional source of income can use the right to transfer the balance and receive further deduction over the 3 previous year.
Example: Stepanov V.R. In 2014, he retired, but continued to work and receive s / n. In 2015, he bought s / y with a small house at the price of 1,687,540 rubles. By contacting the property tax deduction in 2016, Stepanov will be able to obtain this benefit for 2015 and transfer the balance to the three preceding this period (2014) of the year: 2013-2011.
Transferring the balance for the next year (if for 3 postponed years remained a lost deduction residue) for non-working pensioners is not provided. But in relation to pensioners who have additional income, this restriction is not established.
It is also worth noting that if the pensioner comes to the transfer of the residue later than the year following when it was formed, to commemorate the spending for all these periods, the Ministry of Finance speaks about its letters directly:
Example:Pensioner Stepanov in 2012 stated NV on the apartment bought a year earlier. Accordingly, the period in which he has formed the balance will be 2011. The balance of deduction can be transferred to 2008, 2009, 2010. If the refund of the residue of Stepanov appeals to the tax in 2013, then the residue he will be able to transfer only two years: 2009 and 2010.
It is worth noting that the transfer of the residue in previous periods is possible only if the pensioner's data was obtained in the data of the year, the NDFL was paid. If the income was absent, tax authority The transfer will refuse.
Procedure Obtaining HV on the purchased housing of the pensioner
To return funds, spent by a pensioner to buy residential real estate, it will need:
- Fill tax Declarations for the periods for which the deduction will be deduction and transferred to the previous year;
That is, if the apartment purchased in 2017, then when submitting documents in 2018, the pensioner should attach declarations for 4 years: 2016, 2015, 2014, 2013
- Collect a full package of documents confirming the ownership of housing and the cost of its purchase and finishing, including payment documents;
If the HB and the transfer of the residue, also declare on the spent on the repayment of interest on the loan for the purchase of housing, to the document package will need to add a loan agreement, a schedule of payment of interest and paper confirming the immediate payment of interest.
- Rent the collected papers into the tax authority at the place of registration;
- After the expiration of the three months drawn to cameral check and month for the transfer of funds cash will come to the applicant's account, which he pointed out in a statement to receive HB
If you need help in preparing and passing the tax inspectorate of all necessary documents To receive a tax deduction, then our duty lawyer online is ready to do it for you in the shortest time.
Our lawyers know the answer to your question
or by phone:
Property deduction when selling a retired property
When selling a property that was in possession of the owner of a less than determined by the law, its owner must pay a tax on the received profit into the budget. At the same time, any benefits for pensioners does not establish legislation in this case. The tax pay they are obliged on the general basis.
Recall that the obligation to pay income payment from profit in the sale of property occurs if this property was owned less:
- 3 years, if it was purchased until 2016, or was inherited, as a gift, in the order of privatization or under the Treaty of Lifetime Rent;
- 5 years - in all other cases.
The tax rate is:
- 13% for residents;
- 30% for non-residents.
When calculating the tax payable in the implementation of residential real estate, the pensioner can benefit from the property deduction in the amount of 1 million rubles, or in the amount of expenses for the purchase of sold housing.
If the pensioner is a non-resident to apply the HB when calculating the inclination, it will not be able, in addition, it will have to pay the tax on increased bid. - thirty%. Such requirements establishes legislation for all citizens who are in the territory of the Russian Federation less than 183 days.
In order to reduce income tax on the sale of expenses when buying housing, the pensioner must have confirming the documents. If they are missing, it will be able to reduce personal income tax on the sale only for the NV amount.
Example: Seliverstov V.V., being retired, sold country cottage area With a house for 3,241,000 rubles. I was inherited a year earlier from the mother. In this regard, documents confirming the costs of purchase are absent.
In this case, the reliefs can only take advantage of the HB of one million rubles. Taking into account this benefit to the budget, it will have to pay the NDFL in the amount of 291,330 rubles. (3 241 000 - 1 000 000 rub.).
Social deductions for pensioners
The provision of social flows non-working retirees is not provided by law. Therefore, if in a year, in which spending on training, treatment, charity, or contributions to the accumulative part of the pension, the citizen did not receive income, it will not be able to reimburse these expenses. This is due to the fact that the transfer of the balance of the Socillars to the Tax Code of the Russian Federation is not provided.
Only a pensioner who received income in which the period in which they were produced, falling under social flow, will be able to obtain this type of HB.
Standard deductions for pensioners
Also, as in the case of social, standard NBs cannot be obtained by citizens who do not have income. For working retirees, these restrictions do not apply, social and standard HBs can be obtained by them on general reasons.
If you have left unlike questions about the right to work and non-working retirees to receive tax deductions, then our duty lawyer online is ready to answer them. You can ask your question in the form below.
Can a non-working pensioner get a property tax deduction? This feature appears when complying with a number of requirements described in the law. Where to turn, and what documents will you need to collect? A number of nuances can make it difficult to get money. Compliance with the terms of treatment is an important condition for the accrual of property deduction.
What law is regulated
The letter of the Ministry of Finance of Russia dated April 28, 2012 explains whether the non-working pensioner can get a tax deduction. One of mandatory conditions - The presence of sources of income from which the tax on the income of an individual. Otherwise, the applied property will not succeed. But not everything is so unequivocal. It is allowed to transfer, but with compliance with certain conditions, according to paragraph 10 of Article 220 of the Russian Federation.
Pension is an income that NDFL is not subject to Article 217 of the Tax Code of the Russian Federation.
Return tax non-working pensioner
What is a tax deduction, and what financial operations allow him to get if an elderly person is not employed? Property deduction For non-working pensioners in 2019, it can be transferred on earlier time.
What it is
How to get a
The order of receipt, as well as throughout the Russian Federation, such:
- Appeal to the competent authority.
- 3 months is being verified by the submitted documents.
- 1 month after checking the money goes to the applicant.
Where to contact
This issue is engaged in the IFNS. To contact the inspection at the place of registration or temporary accommodation, in rare cases, in the absence of registration, it is allowed to contact the inspection at the location of real estate.
You can contact the tax personally to send securities by mail or through personal Area on the site FTS..
List of documents
For registration of tax compensation after buying an apartment, cottages or other housing needs to prepare a number of papers:
- Original Help 3-NDFL.
- Certificate of person and his copy.
- Original Help 2-NDFL from the employer.
- Application for deduction with the indication of financial details.
- A copy of the contract for the sale of real estate, certified notarially.
- Credited copies of settlement documents.
Supply additional documents related to the method of acquiring real estate may be needed.
"Underwater stones" if the pensioner does not work
Before contacting less, you need to take into account the following features.
IN Russian Federation work is underway to attract citizens to participate in market relations. One of the methods is the provision of tax deduction.
Features of providing deduction to pensioners
Such preferences relies with persons spending their own funds for certain purposes. The second condition is the presence of taxable income. Thus, tax deductions for pensioners in the treatment are provided if a person has any kind of additional income. After all, taxes are not charged.
A similar legislation describes tax preferences for more serious costs. An indication of the tax deduction for retirees for real estate is contained in Art. 220. Tax Code (NK). This group of the population is provided with special preferences: the ability to take into account fees to the budget made in the three preceding year.
Download for viewing and printing: Important: Pension Recipients The return of the property costs are made even if the tax is not held with them (there are limitations for timing).
The preferences provided by the citizens of the Russian Federation on such conditions are deducted.
- after the costs specified in the NK paragraphs;
- if there are contributions to the budget at a rate of 13% in reporting period.
The essence of the benefits is that a person can declare the return of the part of the money spent. Relying funds are deducted from the amount introduced by the resident in the budget. Moreover, such an operation is produced:
- employer;
- tax authorities.
That is, the main condition for obtaining preference is the presence of taxable income. The pension itself is not. This legislator has taken into account. In art. 220 The 10th point was introduced. In his text, the recipients of pensions are allowed for compensation to take into account funds paid to the budget for the three preceding year:
In taxpayers who receive pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for by subparagraphs 3 and 4 of paragraph 1 of this article may be postponed to previous tax periods, but not more than three, directly preceding tax periodin which the transferred balance of property tax deductions was formed.Important: If the recipient has no other income during the three preceding treatment, then it will not be able to claim a refund.
Tax deduction working retirees when buying housing
If the recipient of the gruppiness continues to work, then difficulties with the design of the benefits does not occur. From all workers there is a tax on the income of individuals. It is he who gives the basis for reproducing. General rules carrying out such an operation such:
- Granted exclusively residents of the Russian Federation. These are recognized persons living within the boundaries of the Russian Federation at least 183 days a year.
- Real estate costs must be made of own funds. If sponsored is attracted, the benefits are not relying (for example, money charitable foundations or employer).
- Real estate cannot be purchased from a close relative or other interdependent person.
Tip: Pensioners-workers are drawn up on general bases. Reimbursement of funds is limited:
- framework legislation;
- the amount of NDFL contributed during the reporting period.
In addition, the long-term workers also apply to the recovery of the return for the three preceding year. Consequently, the applicant has the right to issue a benefit in four reporting periods:
- current;
- plus three preceding.
Example. Sukharev A. made a pension content in 2013. Service did not leave. In 2017 acquired an apartment. In 2018, he may contact less. He will take into account three years to the date of purchase: from 2014 to 2016. Fourth period - 2017. For privilege, you need to submit four statements with the relevant packets of documents.
If the amount of NDFL is not enough to exhaust the entire preference, then Sukharev A. has the right to file applications in the future. It will take into account the remnants of the reimbursement to the right to receive it.
Do you need on this issue? And our lawyers will contact you in the near future.
Tax deduction non-working pensioner when buying housing
A completely different situation in people who completed labor activity. They no longer deduct personal income tax, therefore, reimbursement is not from anything. The non-working recipient of the pension content has the right to declare compensation for those periods in which the deductions to the budget were carried out.
In total, you can use the three preceding year:
- to the date of handling;
- by the time of acquisition.
Example. Ivanov S. issued a pension in January 2016. Two years later and three months, bought a house in the village. To declare the provision of privileges by law, it can for 2017, 2016, 2015. But in 2017 he no longer worked. Consequently, the statement of Ivanov S. will submit for 2016 and 2015.
Tip: If the pensioner returns to work, he will receive the right to reimburse the costs until the privilege exhaustion.
Tax deduction for pensioners-spouses
Family recipients of pensions have another privilege on property seamst. The right of one of the spouses can be provided to another. It is convenient when a husband or wife continues to work, and the second partner leads a household.
Important: Property Remain is allowed to refer to only once in life. It is limited to the maximum amount of the taxable base (read clarification).
Example. Silov left the service office due to the achievement of the limit age of mandatory employment in 2014. His spouse issued pension content in 2017. For the accumulated funds, the family acquired land plot And built on it a house in 2018. Documents issued on Silova. The transfer rule is valid for the period from 2015 to 2017.
However, the man did not have a taxable income during the specified years. To declare the provision of benefits can his wife, despite the fact that in fact the house bought the power. She will make a refund for the three points.
Tip: Taxable base is not only official salary. NDFL is charged with other types of income. For example, with rental properties or the amount received from the sale of the Earth (at home).
Tax deduction for pensioners
The list of preferential expenses includes treatment obtained by a citizen on a fee. Part of the funds returns on request to federal tax service (FTS). Maximum amount to reimbursement - 120,000.0 rubles. This rule has exceptions:
- if a person needed expensive treatment, the boundary parameter does not apply;
- this circumstance is confirmed by the certificate of the attending physician.
Therapeutic preference cannot be attributed to previous periods as property. However, it can be used annually if the applicant falls under the terms of the provision. They are as follows:
- the presence of deductions to the budget in the reporting period at a rate of 13%:
- earnings;
- rent;
- property sale;
- accommodation within the boundaries of the country from 183 days a year;
- registration of documents for health care institutions for the applicant:
- contract with the clinic;
- checks;
- the presence of a state license institution.
Applicant should claim a requirement immediately after receiving treatment. This is due to such additional rules:
- the limitation period for the extermination of law - 3 years;
- difficult residue is not transferred at the following period.
The maximum amount also has separate subtleties. So, it includes not only the cost of improving, but also payments for education services. They are summarized and cannot exceed the specified value. 120 000.0 rub. - This is a preferential taxable base.. Maximum for treatment can be returned:
- 120 000.0 rub. x 0.13 \u003d 15 600.0 rub.
Preferences applies to such types of costs:
- obtaining treatment in the clinic (medical staff services);
- acquisition of medicines issued by the doctor (it is necessary to maintain recipes and checks);
- for the design of additional medstrashovka.
In addition, the costs of drugs included in the government list are accepted for reimbursement. If there are questions, it is necessary to contact in writing to the profile ministry for clarification. On the basis of applications, civil servants regularly complement the list of new names (the decree of the Government of the Russian Federation is published).
Property deduction retired when selling property
The legislation of the Russian Federation contains strict standards associated with the use of property. We are talking about the property obtained by people within the framework of a compensated or gratuitous transaction (donation, inheritance and other). They are as follows:
- With the amount received from the sale of property, the NDFL is charged in the following situations:
- if the ownership right has come until 2016 and the implementation occurred within three years from the date of its acquisition;
- if there are not five years of use of property by the owner who received real estate after the specified period;
- The taxpayer has the right to declare a reimbursement of 13% of the tax (take into account the benefit when filling in the declaration):
- per 1 000 000.0 r. in general;
- all the amount of costs (if invested its funds).
Special privileges in the recipients of pensions in this type of privilege are not available. They can get a refund on the general reasons:
- if they are residents;
- if you have the necessary documents in your hands.
Remaining is drawn up in the FNS department. You must write a corresponding application and confirm the right documented (described below).
Example. Selevanov issued pension content in 2016. Due to the weakness of health, he decided to get rid of the land put on the house. The man became hard to ride the city. He put real estate on the auction and earned $ 4,500,000.0 rubles. He received the land for the inheritance from the mother in 2015 the documents on the investment of funds in the area did not have.
- Selivanov can claim to reduce the taxable base by 1,000,000.0 rubles., Since there are no other grounds. His payment to the budget will be: (4,500,000.0 rubles - 1,000,000.0 rubles) x 0.13 \u003d 455 000.0 rub;
- Excluding a relaxation would have to pay 585,000.0 rubles;
- Savings of 130,000.0 rubles.
Social relaxation for pensioners
TO social deductions The law includes the following types of citizens' costs:
- to receive services:
- educational;
- medical;
- on pension savings;
- for charity.
We looked at medicine above. In the same order, a pensioner-worker can issue social tax preference. Disabled recipients of pensions, such benefits are assumed only if they have taxed income in the reporting period (from renting or real estate).
Tip: Social preference is provided on general reasons.
Standard tax breaks for pensioners
Standard tax breaks is a decrease in the tax base at the site based on the grounds established in the legislation. For example, if the applicant raises a minor child. This is provided to recipients of pensions on the general grounds.
For information: working recipients of pension content can claim standard reflection.
Required documents
The list of papers to obtain relaxation depends on its type. The design of the privilege occurs in the FNS office at the place of residence. Applicant must prepare the main package:
- statement;
- passport;
- declaration of 3- NDFL ();
- certificate of received income from work 2- NDFL ().
Additional paper shown in the table:
| View of the deduction | Required documents |
| Property |
|
| Medical |
|
| When implementing property |
|
| Standard (paper is submitted to the company's accounting) |
|
Dear readers!
We describe typical solutions. legal issuesBut each case is unique and requires individual legal assistance.
For the operational solution of your problem, we recommend contacting qualified lawyers of our site.
Last changes
Since January 2018, another tax deduction is applied for pensioners. It lies in the bout of land tax (its part) in the amount of 600 sq.m. If the site does not exceed this parameter, the tax is not charged at all. If exceeds - tax collection Calculate from the remaining part for a minus 6 acres from the taxable base.
Our experts track all changes in legislation to inform you with reliable information.
Add a site to bookmarks and subscribe to our updates!
Video about tax deduction for pensioners in 2019
March 21, 2018, 15:01 Mar 3, 2019 13:36 
