Getting deduction when buying an apartment. Property tax deduction

Last update January 2019

Today, every citizen who acquires an apartment, a residential building, a plot of land for construction puts the task of getting a property tax deduction. The essence of deduction is to compensate for the costs incurred for the purchase of housing, due to taxes paid. In other words, the amount of taxes listed by a citizen to the budget can be obtained back when confirmed certain circumstances.

What property can be deduction from?

Tax Code clearly defined types of real estate, when purchasing it acceptable property deduction:

• Apartments in apartment buildings
• Apartments in houses under construction (shared construction)
• Residential building (cottage, villa, country house, garden house and other buildings in which citizens are possible)
• Residential house (not completed)
• Isolated room in apartment or house
• The land plot on which is the house being purchased. The appearance of such an earth should be appropriate: for individual and housing construction, for conducting personal subsidiary farm, etc. For example, agricultural land, or under construction industrial facilities Do not enter this list.
• Land acquired for individual housing construction
• Shares in the above real estate

In addition to the cost of a purchase or construction, it is possible to include in the amount of deduction% paid for targeted loans for the purchase, construction and repair of housing, to buy land for construction, mortgage loans etc. (so-called percentage deduction). However, penalties, penalties, penalties on expired payments are not included in this list.

Separately land plots without the residential buildings raised on them, they do not allow to use the property deduction.

Example: In 2014, a citizen bought an empty land plot under Izhs, and only in 2018 built a residential building on it. In this case, until 2014, he has no right to receive deduction, and since 2018 it can use it by providing all the ownership of the house, land and documely confirm the costs of land acquisition.

In addition, there are additional requirements for real estate objects that can be used to obtain property tax deductions:

• finding an apartment or house in the territory of the Russian Federation.
• it should be residential premisesintended to accommodate citizens. And if it is purchased, for example, an apartment that has been translated into non-residential premises, then deduction is not provided.
• real estate should not be commercial, only for its own use.

What expenses can be included in the amount of deduction?

Each type of expenditures must be confirmed by payment documents. The controversial moments usually arise when confirming the costs of decoration and completing apartments / houses. A contract for the purchase of an apartment without decoration should say directly that there is no finishing repair and it is required. And when buying unfinished house - The object is defective and it is necessary to complete the construction.

What is the size of the property deduction in 2018?

From the moment of administration by the Tax Code of the property deduction, its size constantly changed (in the direction of increasing). This is due to inflation and increase in real estate prices.

• The size of the property deduction when buying an apartment, earth. Plot, lived. At home, as well as during the construction and repair of housing is 2 million rubles.
• Interest on loans (loans) - 3 million rubles, until 2014% of loans were taken into account in full without limitation.

These amounts suggest that a person for a certain period (depends on wages) can return 13% of the purchase costs if they are no more specified limitations.

Example: When buying an apartment for 1.4 million rubles, a citizen can return 182 thousand rubles (the amount of expenses x 13%).

Obtaining a tax deduction when buying an apartment is made from the amount of NDFL (income tax), which paid or will pay a citizen. It takes into account only 13% of the tax rate.

Example: Citizen for 2017 received revenues taxable 9%, 30%, 35% of tax rates and a total of NDFLs in the amount of 80 thousand rubles were paid. Of these, only 30 thousand rubles were accrued at 13% of the rate, it means that it can only refund 30 thousand rubles.

Tip: It is necessary to carefully refer to the paperwork, especially this applies to the value of real estate. The seller (in the case of the sale of housing, former than 5 years old) in order to reduce the amount of NDFL from the sale, may request a specially linake the cost of housing in the contract. If the cost of housing will be less than 2 million rubles, then the buyer turns out to be in a disadvantage. In this case, the IFS will allow the buyer to apply deduction only in the amount of the costs that are specified in the contract. Promises of the seller about additional receipts, checks, etc. Do not help solve the problem. Tax authorities are focused only in the amount in the contract and, if the 3-NDFL declarations specify other numbers, it will be a reason for refusing.

If the cost of the apartment is greater than or less than 2 million rubles

• Often spending on acquisition or housing construction exceed extreme Size Imus. The deduction, in such cases the citizen is forced to calculate strictly from the maximum amount provided for by law.

Example: Suppose the cottage acquired for 4 million rubles, the amount of property deduction will be 260 thousand rubles. (2 million x 13%). It is clear that the same indicator of deduction will be the same when buying housing for 5 million rubles. and 7 million rubles. etc.

• If the deduction is obtained in a smaller size than the law established by the law, the owner can invest over the other object of real estate that will acquire later until it reaches the upper limit.

Example: In 2017, apartment was purchased for 1.5 million rubles. A citizen declared a deduction of 195 thousand rubles. Next year, the same citizen buys a residential building worth 3,000,000 p. He also has the right to declare a deduction and will receive 65 thousand rubles. (2 million (limiting size) "-" 1500,000 (costs for the first deduction) \u003d 500,000 x 13%). But keep in mind if, with the second real estate purchase, the law will be increased by the limit amount of deduction (for example, up to 2.5 million rubles) for you will continue that the limit size, which existed during the first appeal (in our case 2 million rubles. ).

However, the procedure does not apply to the percentage deductions for loans (loans). Get cash. It is possible to deduct only with respect to one object of real estate, regardless of whether the costs of the maximum beta reached or not.

With mortgage (credit), property deductions are permissible for housing, and percentage. They can add up, forming a cumulative maximum size \u003d 5,000,000 p. (2 million for real estate + 3 million per percent).

• 260 thousand rubles. - Maximum amount of money back on hand (purchase / construction / real estate repair)
• 390 thousand rubles. - interest on loans / loans

As a result, 650 thousand rubles can be returned in money.

The following means are not subject to expenses:

• received under state or municipal support programs (maternity capital, subsidies, subsidies, benefits, etc.),
• frequently provided by the employer to buy land or acquisition / construction / housing repair

Example: The cost of the apartment was 1 653026 p. Of these, 453026 thousand rubles. It was paid for maternity capital. In this case, the amount of expenses for property deduction will be equal to 1.2 million (1 653026 - 453026) Rub.

Is it possible to take advantage of several times if it is not fully received?

The deduction applies to the purchase of several units of real estate purchased simultaneous or gradually, but until the cost of purchases (from a particular owner) will not reach 2 million rubles.

This does not concern those citizens who purchased housing / land until 01.01.2014 and received the property deduction for him, although not in full. For that period, this rule was not valid.

For a borrowing and credit type of deduction, the amount can only be chosen in relation to one object of real estate, regardless of the achievement of the maximum size.

Documents confirming the right of deduction

To take advantage of the property. A deduction requires a strictly installed package of documents. A specific list of documents is determined depending on the type of life situation. The table shows the sets of documents in typical situations:

When paying interest on loan (loan) to the listed documents, additionally added:

• loan agreement/ credit contract;
• loan recovery schedule / credit;
• bank certificate of paid interest.

2 ways to receive deduction, list of documents for deduction

Deduction received through the IFTS - one-time deduction

Receiving. The deduction through the IFTS, the so-called one-time deduction when buying an apartment, houses, land (construction and repair of housing). In this case, at the end of the year, in which the property was acquired, a citizen may apply. Declaration of 3-NDFL in the IFTS, filling it in independently, or by contacting specialists to fill it, and you can also entrust the provision of a package of documents to the representative (by proxy).

So, in the IFTS, the following (minimum necessary) list of documents should be submitted:

• Registry with a list of submitted documents;
• Statement on the presentation of deduction;
• Declaration of 3-NDFL, in which all calculations are made and indicated the amount of the tax that the tax authority must list on the personal account of the citizen;
• Help 2-NDFL from the place of work (from all works);
• With primary circulation, documents confirming the ownership of the property of real estate - the certificate of state. Registration of property rights / Extract from EGRN, the act of acceptance and transmission (for the contract of sale is not required), payment documents confirming the payment of housing and interest on loans (receipts, payment orders, payment receipts);
• A copy of the passport;
• After checking the declaration (not more than 3 months), the tax authority reports a result of the inspection (writing or by phone) and proposes to submit an application to the IFTS on the return of deductions to the taxpayer's account indicating payment details. After submitting such a statement within 3 weeks, the tax amount is transferred to the citizen's account.
• Depending on the specific everyday situation, additional documents may be presented (for example, a marriage certificate, the agreement on the distribution of the share, etc.).

The limitations for the appeal to the tax authority to obtain the deduction. But in case of late circulation, it is not always possible to return the tax for the year in which real estate was acquired. Tax legislation (clause 7 of Article 78 of the Tax Code of the Russian Federation) is provided that it is possible to return the tax no later than three years since its payment. That is, the countdown of periods (years), according to which the tax is returned, is made from the year of direct submission of documents in the IFTS.

Example: A citizen bought an apartment in 2012, the initial appeal to the IFST could be implemented in 2013 (for the NDFL for 2012). However, a citizen decided to apply to tax services minus only in 2018. So, to return the tax possible no earlier than 2015, that is, for 2015, 2016, 2017. - Three previous years.

Example: The house was purchased in 2016, the decision to receive deduction was taken in 2018. Property deduction can be implemented for 2017 and 2016. Previously, it is impossible, since the first, the earliest, year of deduction is just a year of acquiring a property.

Tip: If the initial appeal period is missing, submitting documents to IFTS, imagine immediately declaration for all missed years (within the permissible three-year period) introducing all declarations at once (on one declaration for each year), but not more than three, so you can quickly Implement property deduction.

How much to wait for the tax deduction when contacting the tax?

So, after submitting a package of documents by a citizen, the tax authority for 3 months conducts a desk check, according to which the decision is made on the provision of deduction or refusal in it. About this decision, the tax inspectorate should notify the taxpayer, if deduction is confirmed, it submits an application and details of its bank account. For a maximum of 1 month (usually 2 weeks) cash They are transferred to a citizen.

Obtaining a deduction of an employer - monthly receipt of deduction

In the second method, the appeal is already possible that year, in which there was a purchase / construction / repair of real estate, etc. All the same, a citizen appeals to the IFTS to receive notification to the right to take advantage. The tax pass:

• Registry of transmitted documents;
• A request to confirm the right to deduct (filled in the recommended form of the IFX);
• Documents justifying the right to deduct (according to the above table).

The provision of a 3-NDFL declaration and 2-NDFL certificates (as in the first variant) is not required.

If a positive answer is received, the citizen provides at the place of work:

• application for the return of NDFL sums from the accrued wages in the future
• notification of the Tax Authority.

The employer may already pay the accrued wages in the full amount (without holding personal income tax), and in the case when the 3-NDFL declaration is submitted to the tax, such a deduction can be obtained only in the next year. common amount Caused tax for the year. Combined options for obtaining deduction although allowed, but usually lead to errors and excess problems.

If in one year the deduction is not received in full, then the resulting residue is transferred to the next year and so on until the deduction is implemented last ruble. At the same time, every year a citizen is obliged to do the above procedure for circulation. Usually, when re-presenting deductions of confirmation documents is no longer required. Declaration is necessarily provided.

Take into account the fact that the deduction is provided from the income tax paid to the decoration of property for real estate (with timely handling), no earlier, with the exception of retirees. The latter can capture 3 years before the transaction.

Tip: If a citizen works in several places, it is advisable to apply for a deduction in the IFNS, since when receiving a deduction from one of the employers, a non-discarded personal income tax will remain for the reporting year and to obtain a residue will have to contact the IFX. This complicates the calculation of the balance, moving to future periods, and simply not convenient for a citizen.

Step-by-step instructions for obtaining property deduction

On what basis does the tax may refuse the property deduction?

Failure to the tax authority for the provision of property tax deduction when buying an apartment, rooms, houses may be after cameral checkIf she discovered:

• conflicting information in the declaration and substantive documents, not the right calculation (mathematical errors in the calculations)
• according to the documents provided, there is no reason for the use of property deduction (for example, a citizen has already used the right to deduct and limit amounts of costs, of which received the deduction reached 2 million rubles, or the land plot is not under ILS, etc.)
• the incorrect compilation of the declaration of 3 NDFLs, the lack of documents (or part of the documents) confirming the legality of deductions, as well as their legal failure.
• if the housing was bought for the employer's funds in the name of the employee.
• if the sales contract was concluded between relatives (interdependent persons) - children (full and unrolled), parents, spouses, grandchildren, grandparents.
• and also when the transaction is committed between citizens who are subordinates.
• if the apartment is purchased fully for the means of state. program " military mortgage"," Young family program ", etc.
• of the sum own funds, spent on the purchase of an apartment, will be deducted funds obtained in the form maternal capital, subsidies, benefits, etc.

Getting a property tax deduction for a child

The legislation is allowed to consolidate property ownership for a minor child. At the conclusion of the transaction on behalf of a minor, parents are advocated (adoptive parents, guardians, trustees), they can also take advantage of the right order of tax. deducting a child.

There are certain requirements that should be guided by deducting in such situations:

• the child's age should not exceed 18 years.
• the parent, who decided to receive a deduction for a child, has the right to do it, if he did not receive deduction earlier.
• when purchasing real estate (share) in the name of the child, payment is made from parental funds.

Situation 1: The dwelling is acquired by the child's name. When receiving a tax. The deduction in the IFTS is the standard package of documents, plus the child's birth certificate. Be careful when making payment documents. They should clearly figure out the person who receives deduction for the child.

Situation 2: Real estate is purchased to the general shared property, addressed to one of the parents and child (children). The parent can take advantage of how to deduct himself and get a deduction for a child.

Example: Citizen bought an apartment worth 3 million rubles. And she issued it in equal shares on himself and two children of 1/3. A citizen can get a deduction of 260 thousand rubles, that is, for all the shareholders. After that, a citizen is considered to be expedited in full, the children have the right to deduct for future periods. At the same time, the consent of the second spouse that does not participate in the transaction is not required to deduct.

Situation 3.: Property is purchased on spouses and child (children). Deduction for children can get any of the spouses or both spouses right away.

Example: Purchased residential building on spouses and two children in equal shares (by ¼ each) worth 4,000,000 p. One of the spouses can get deduction and two children, that is, in the amount of the total deduction - 195 000 r. (2 million rubles / 4 x 3 x 13%). Either each spouse can get 2/4 of the total deduction. Thus, the proportion of one child will be implemented by one spouse, and the second one. Besides standard package documents, it is necessary to submit the birth certificates of the birth of children and the agreement of the spouses on the distribution of children's share among themselves.

Situation 4: Accommodation is purchased for parent (parents), child (children) and third party. In fact, this situation does not differ any specificity from situations 2 and 3. Therefore, any wisdom in the description this case not required. It is worth only to clarify that no consent and other permits from a third party is required in such a transaction.

Additionally, let's notify that after applying the child's deduction by the parent (regardless of its size), the child does not lose the right to property deduction in the future in those sizes that will be installed at that time. The use of deduction for a child involves as it were to implement the parent of its right to deduct.

Defined for the same child, each of the parents can receive various transactions. In other words, per child is permissible to receive deductions twice.

Property tax deduction for pensioners

The tax deduction when buying an apartment (land, houses, etc.) by pensioners, in the form of an exception, provides for the ability to return the tax over the three years to the year, in which (as a general rule), one can initially return the tax (the emergence of a transferred deduction remainder).

Example: The pensioner bought an apartment in 2017, the transfer of deduction is made for 2016, 2015, 2014. Thus, contacting the IFTS in 2018, the deduction can be received for 2017, 2016, 2015 and 2014, regardless of whether the income has a pensioner or not.

Example: A citizen is retired since 2005, no other income, except for a pension (not taxable). In 2016, he bought an apartment. In 2017, he may claim tax return 2016, 2015, 2014, 2013. Incorrect to define the previous periods of the year in which the citizen retired. That is, take into account the previous period from 2005 to 2003. It is impossible.

If the pensioner appealed for a deduction not timely, the previous three years of the portable residue are counted from the year of appeal to tax inspection, or rather, the primary use of deduction, but not from the year of the acquisition of real estate (since such a term has already been missed).

There are situations where a citizen has acquired real estate and appealed to infus deduction without using it in full (with the transfer of the residue). The subsequent citizen is retired and he has the right to return the tax in the previous three years.

Example: Citizen bought an apartment in 2017. In 2018, he filed documents to the tax service and received a part of the deduction. In the same 2018, he retired. The following year (2019), he submits a regular application for a deduction balance and uses the right of a pensioner to return the tax in early years, namely, for 2018, 2016 and 2015 (for 2017, the deduction has already been received).

To obtain "pension" deductions, the taxpayer does not matter or not, in any case the right is available.

The pensioner, calling out, besides the standard package of documents, should submit a copy of the document confirming the status of a pensioner (pension certificate / certificate from the Pension Fund).

Tax deduction when buying apartments

The tax deduction arises not only in the 100% property owner, but also from owners of a share in such real estate. As a rule, distributors are either spouses or close relatives, but there may be third parties.

The most common cases of tax applying. deductions regarding the share of this joint participation in the ownership of spouses or parents and their children.

The owner of the property in real estate (which is usually expressed by a fraction or percentage) is not tied to the size of its share. The real amount of expenses for the purchase of its share of the real estate object determines the amount of deduction. That is, a 2 millionth front turns not to the object, as it was before until 01.01.2014, but to a specific buyer. It turns out that 2 million rubles. Expenditures may apply to any quantities of shareholders in one object, if only the total cost of real estate allowed.

Example: The apartment was acquired by two persons in equal shares (1/2). The total cost of the apartment is 4 million rubles. Accordingly, each shareholder has the right to accept to deduct 200,000 rubles. In previous years, 1 million rubles could be obtained from 1 million rubles, since 1 object could be obtained from 2 million rubles. And this amount was distributed between the shareholders in proportion to the size of their shares.

But if the cost of real estate is less than the maximum amount set (2 million rubles) of issues at all should not arise.

Example: Three citizens buy a cottage, worth 1.5 million rubles, in equal shares (1/3). Each of the property participants has the right to deduct in the amount of 500,000 rubles. (1500 000 x 1/3).

One property object, regardless of its price and the number of shareholders, may have a maximum limit of expenses to deduct no more than 2,000,000 r., It is this size that will be distributed between all the shareholders proportional to the size of their shares.

When buying a hotel share with one buyer, there is no difficulty with deduction, and when several people are involved in the transaction (not spouses), then the following situations are found:

Features of receiving tax deductions to spouses

There are two types common property spouses.

• Common joint property, when housing, the land is bought in the name of one of the spouses or at once on two, but without determining the property of property.
• General share ownership: takes place when, when buying real estate, both spouses appear in the documents on the buyer's side with a clear distribution of shares among themselves.

With overall joint ownership

When buying real estate in the joint property of controversial and difficult issues, it practically does not occur.

So, the transaction can participate or one of the spouses or both. In any case, their share in real estate is implied as equal (by virtue of the law), that is, 50 percent. Registration of documents for deduction is also standard. However, sometimes further required:

• marriage certificate
• agreement of spouses about the distribution of share

Situation 1: If accommodation acquires one of the spouses, which appears in the acquisition documents and in documents for payment. The right to deduction can be obtained alone by his spouse, on whose name the deal is framed. In this case, the presentation of the certificate of marriage and the agreements of spouses on the distribution of deduction is not required.

Situation 2: If the real estate documents are decorated for one of the spouses and does not matter on behalf of whom payment under the contract is made, it is possible to deduct it or depending on the amount of costs incurred (confirmed by payment documents) or by agreement between spouses (including 100% deduction can get a spouse whose name does not appear in real estate documents). In the IFTS, it is necessary to take a marriage certificate and agreement.

Situation 3.: In the contract for the purchase of housing, both spouses appear, documents for payment are decorated or from both or from one of the spouses. Certificate of marriage and agreement is necessarily included in the package of documents for the IFX.

Situation 4: The property was purchased during a marriage addressed to one of the spouses, payment documents also on behalf of this spouse. If the cash for the purchase of housing is not common property (for example, they are presented to one of the spouses or inherited), then the second spouse (not appearing in real estate documents) does not arise rights to deduct, since such property is not recognized as collaborative. In practice, the tax authority is difficult to track a monetary source of spouses, if these circumstances are not specifically spelled out in the contract for the purchase of housing or otherwise not communicated to the IFST, therefore, this transaction will not be able to properly qualify and if there are relevant statements and agreements, the deduction between spouses can be distributed At their desire, contrary to the established rules.

How is the distribution of deduction between spouses?

The distribution is made to implement deduction as soon as possible and more profitable for spouses. Distribution ratios can be different (50/50; 70/30; 90/1, etc.), the initial value is 100 percent, and the cost of expenses taken to deduct no more than 2,000,000 p. Motivation of distribution depends on the specific life situation.

Example: One of the spouses has earnings 10,000 rubles, and the other is 100,000 rubles. The amount of housing acquisition costs amounted to 1 million rubles. It will be logical to distribute the share of deduction as follows: the first spouse is 10 percent, and the second is 90 percent. Then the deduction can be obtained at the same time in some year without transferring the remainder for the future. As a result, the first spouse will receive a deduction equal to 13,000 rubles. (that is, 13% from 100,000 rubles), and the second - 117,000 rubles. (13% from 900,000 rubles). An unfailed deduction at the first spouse will be 247,000 rubles. (2 million rubles. X 13% - 13 000 rubles), and the second is 143,000 rubles. (2 million rubles. X 13% - 117 000 rub.). These remaining sums of spouses can get when buying other real estate objects.

Example: The distribution can be different: by not the use of deduction by one of the spouses (in our example, the first spouse). To this end, the distribution agreement shall indicate the 0/100 ratio. Such situations are usually used when one of the spouses has no income taxable (disabled person, dependent, etc.).

With common share ownership

Obtaining a deduction with spouses that have shared property on the property is made by general rules Applications of deductions for shareholders. That is, one of the spouses cannot take the right to deduct with respect to the share of another spouse.

In accordance with the legislation, the purchase of property spouses in shares is possible both with the conclusion of a marriage contract, assumed by the notary, and without. However, in the Russian Federation few people concludes marriage contracts And most often the transactions are committed by drafting the sale and sale of housing with the distribution of the shares of spouses among themselves and the subsequent successful state. Registration of them in the registration service (in Rosreestre) without the presence of a marriage contract. Moreover, such documents are accepted tax Service, and the required deduction is provided without problems. Such cases are possible when the shares of the spouses are not only equal (50/50), but also has different sizes (10/90, 65/35, etc.).

Why are the actions of registrars, inspectors and other officials that contradict the law are allowed? Everything is simple, when conclusted and registering such transactions, it is understood that whatever the size of the share has one of the spouses, still another one has the right to 50 percent of the size of such a share, and the second spouse also claims the first one in 50 percentage. Therefore, their interests are balanced and the visibility of compliance with the norms of the law is created.

But do not be surprised if you denounce in a deduction in a similar situation. Challenge the refusal may be only in court.

The most unmistakable version of the conclusion of such a transaction: In the contract of sale of real estate, the spouses may register the condition about the distribution of shares among themselves, separately indicating in the contract, which is their marriage agreement. That is, including the elements of the marriage contract in the purchase contract. However, such a contract must be assigned in the notary.

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions for several days. However, carefully read all the answers to the article, if there is a detailed answer to such a question, then your question will not be published.

106 comments

Regulatoryly provides for a guarantee for obtaining property deductions through the tax inspection subject to certain guarantees. Acquisition of housing is associated with large spending, which the state seeks to compensate. The deduction applies not only to the solution of the apartment issue, but also implies the right to return the part of the interest paid for the use of land. This rule applies to transactions that are associated with the use of borrowed capital as a fee for real estate.

What is a property tax deduction

Property tax deduction is a legal category that represents the return of part of the NDFL rates paid by the Citizen in connection with the acquisition of property rights, both in private trafficking and belonging to public interests. However, not only financially designated items, but also services that legally assigned to spends with compensation can be purchased.

The following criteria are important:

• the subject to which spending is drawn (the recipient itself or other persons admitted by law to return);
• taxpayer status (working or unemployed);
• tax object.

IMPORTANT! Most often, the property deduction is perceived only as a return of a certain amount when buying real estate, be it an apartment or a private house acquired for accumulating or using a loan.

However, there are also other species that are appointed by a similar algorithm. For example, we can go or. Although in such cases there are limitations:

• if we talk about learning, then it is necessary to comply with the condition about the form of learning;
• when the application is submitted to compensate for medical care, then the list of types of such activities should be taken into account (, for example).

Article 220 NK It gives an extensive list of taxation objects, the turnover of which can be used to return the tax.

Whoever relies deductible

The right to property deduction can be purchased:

• a person who bought real estate;
• husband or wife of such an owner;
• legal representatives of the minor owner.

It should be noted that the spouses can render each other the right to receive tax compensation, but only if the appropriate application before the initial return is written.

Parents or adoptive parents, executing deduction on the property of a minor owner, have the right to dispose of funds at their discretion. However, in the subsequent acquisition by a child's own real estate, the calculation of the amount of compensation is calculated.

IMPORTANT! IFTS during the fiscal check checks the applicant's compliance to belong Art. 105.1 NK RF to interdependent persons. Transactions committed between close relatives exclude the right to receive property deduction.

The law also does not allow the use of compensation in relation to such real estate objects, where the applicant's structure was erected or funded by the employer.

The size of the property deduction

The magnitude of the return funds directly depends on the money spent. When buying housing alone, you can get 260,000 thousand rubles as much as possible.

But this amount will be divided into such a number of time as it is possible to confirm the taxes paid in the treasury. This means that even at the average annual wages 90,000 rubles per month (talking about the taxable white salary), a person will be able to implement a full refund only for 2 tax periods (years). Therefore, the size of the property deduction is calculated strictly individually for each recipient and is a dependent element on income.

Costs for the construction or purchase of housing

Earlier tax law It contained a very limited indication of the sizes of a leaning deduction due to the fact that she tied the amount not to the owner, but to the real estate object. Since 2014, such an order has been revised and the incredible amount of compensation began to translate the real estate acquired later. Moreover, the order of deduction for property decorated in joint property was established.

Having spent 2 million rubles for a purchase or construction and arranged it in individual possession, a person can use the amount of deduction completely. If the amount of real estate financing turned out to be lower, then the acquisition of another object will allow re-apply to the tax to claim compensation for the residue. And, on the contrary, when the cost exceeds the maximum deduction size, then the superior amount is not taken into account.

In the apartment located in joint ownershipCompensation increases by a million. That is, spouses can get a return from the state from 3 million rubles. At the same time, as mentioned above, they can provide each other preferential right. For example, in the absence of employment at the time of receipt, the compliance of non-payment of personal income tax in the treasury, compensation is relumed to the employed spouse.

IMPORTANT!The amount of deduction that is divided for several years cannot change the receipt entity. So, if in the first year of the calculus was not filed a statement, then in the future this right is lost.

In supported amounts, the costs of attracting specialists in finishing or design of premises can be included.

When it comes to, among the confirmation documents, contracts and payment documents should be on attracting a construction team or purchase of materials.

Expenses for repayment of interest on target loans

The target loan is recognized as such a kind. credit Productwhich is issued for permission housing problems. Today, mortgage is particularly popular in view of the decline. interest rate and increases for payments. A person bringing a package of documents to obtain deduction for property erected or acquired for has full law Compensate them only if they do not exceed the installed limit.

IMPORTANT! The target loan does not consider an agreement with the employer about the payment of construction or purchase of an apartment.

For example, a studio apartment was purchased for 900,000 rubles, and interest on the loan amount to 1,300,000. In this case, it is permissible to return 13% of full value housing and some part in the size of the same interest from the loan.

In 2015, the Ministry of Finance in his letter N 03-04-05 / 46937 I clarified that the re-provision of such a right is unacceptable. This means that the percentage of interest return should be contained only by one real estate object. If the owner is trying to surrender compensation on the second apartment, which was also bought in a mortgage, then funds attracted from credit organizationwill not be taken into account.

It is necessary to confirm the costs in the volume in which they are repaid at the time of applying. That is, if at the time at the time of writing the petition, the amount of 1,500,000 rubles is paid, then only it will be returned.

ATTENTION! Do not confuse the payment of property tax individuals and receiving compensation through the tax. In the first case, we are talking about the financial burden, which arises after the completion of the sale and sale transaction (compulsory). In the second case, it can be applied when a person wants to return (applicant).

How to get a property tax deduction

There are 3 ways to receive money in relation to subject:

• independently;
• through a proxy representative;
• mail departure.

If we talk about the way, you can allocate only 2:

• Appeal to the IFTS.
• Statement to the employer.

Methods themselves suggest a different result. If in the first case are used previous periodsFor the second option, these and future contributions to the tax inspectorate will be taken into account.

Through the employer

The employer is standing tax Agent. He takes the entire packet of documents:

• documents on the right of ownership;
• confirming payment of the cost of housing receipt.

Based on these materials, an order is made about the lack of grounds for paying income tax employee during the calendar year. That is, the person will get the size of the salary, which is listed in the employment contract.

IMPORTANT! Executions into other funds, FIU and FSS are not taken into account in this case. Their payment is based on the established regulatory framework.

Through the tax inspection

If planned to contact the inspection, then it should be borne in mind that it is expanded, as it requires confirmation of constant income. Obtaining a tax property deduction is permissible after 3-4 months after submitting an application and a positive conclusion on the results of the fiscal verification.

Check are subject to:

• the statement on the established form of 3-NDFL (it is better to trust the specialists, since the erroneous writing of the application will launch the re-circulation mechanism and increase the decision of the decision for another 3 months);
• help from the head for the signature of an accountant about the amounts of income broken down by months for the preceding period. Since the compensation is subject to lost income in the 3 previous years, then it is necessary to focus on this period;
• confirming documents that allow establishing the owner and identify the amount to return (purchase and sale agreements, discharge from a bank account or receiving money, certificate of ownership).

The application is prepared in 2 copies.

When you can not use the right to deduct

The right to property tax deduction does not acquire or lose persons who:

• don't have permanent earnings and can not confirm pay Ndfl in the treasury;
• used the whole amount on another real estate object.

Get it can not face who bought or built housing in the same taxable periodin which they are trying to return. Thus, receiving compensation for improvement housing conditions For the new owner is an excellent legitimate perspective to compensate for a part of the tools spent.

In the article we will tell you how the order is established by the current legislation in terms of the return of personal income tax for the acquired residential complex.

General terms of granting

First of all, we define that it is possible to obtain indemnity of NDFL only if certain rules for obtaining tax deductions are complied with the purchase of an apartment.

• for the purchased object of residential real estate or share in it;
• for the construction and finishing of the new residential building, as well as for the land under it;
• to pay off loans and (or) target loans for the purchase of housing or construction;
• for and loans received for the purchase of housing.

Special conditions:

• only citizens of Russia registered in the prescribed manner and living in the territory of the Russian Federation for at least six months can also get benefit;
• housing should be only in Russia;
• citizen received incomes taxed by NDFL in the amount of 13%, except for dividends;
• the buyer and the seller do not consist of related links.

Tax deduction size: Calculator

Consider how much you can return when buying an apartment or at home in 2019. Specify the cost of purchased housing, click on the "Calculate" button - and you will receive the amount that by law can be returned (if, of course, you have and have taxable income).

How much did the purchased apartment cost?

Rub.

Result

Amount reimbursement of NDFL Limited. So, when purchasing or independent construction Residential real estate on the territory of the Russian Federation a citizen is a tax deduction equal to 2,000,000 rubles. Such an order of granting a tax deduction when buying an apartment is fixed in. And our calculator does it takes into account.

IMPORTANT!Since 2014 acts new order Return tax deduction when buying an apartment. So, the amount of property compensation is provided once in the life of a citizen, but now it is not attached to the object of real estate, but to the subject, that is, the citizen himself. In other words, when purchasing one object of residential real estate, the cost of less than the amount of the deduction of a citizen is entitled to use the balance of deductions when purchasing other housing.

For example, Bukashka A.B. acquired a room B. communal apartment for 1.2 million rubles and received return of NDFL From all over cost. According to the current procedure for obtaining deduction when buying an apartment, if Bukaka A.B. In the future, another housing will buy, he will be deducted in the amount of 800,000 rubles (2,000,000 - 1,200,000).

Procedure for the return of tax deduction when buying an apartment in a mortgage

When citizens use borrowed credit capital on the purchase of residential real estate, other rules of compensation of customized personal income tax apply. So, when used mortgage lending Individuals are entitled to get a tax reimbursement in a large amount. For housing purchased to the mortgage, the maximum amount of 3,000,000 rubles has been established (this is in addition to those two million purchases).

However, such norms operate for houses and apartments purchased in 2014 and the next years. If the living space was purchased until 2014, the amount of indemnity of NDFL for paid credit percent Not limited.

IMPORTANT!For housing acquired at the expense of maternal capital, not a similar compensation. That is, NDFL will not be returned, since the tax is not held with this material support.

Procedure for obtaining property deduction when buying an apartment

What actions to take a citizen to return the paid tax through the FTS:

1. Make up. In 2019 we use new blankwhich is valid from 02/19/2018.
2. Request 2-NDF help in all employers. That is, if an individual is a partover, it is necessary to confirm all the income received in the reporting year.
3. We prepare well-read copies of documents that confirm the right to housing. For example, a certificate of registration of ownership of housing or land, sales contract, the act of receiving property.
4. Preparing copies of documentation confirming the fact of payment. For example, checks, receipts or bank statements, as well as a mortgage loan agreement and receipt of payment of interest on it.
5. Make up if the amount of tax to return from the budget is calculated in the 3-NDFL Declaration.

And do not go crazy: how to choose a developer, agree on a discount, correctly sign the contract, take an apartment and issue ownership.

Today is the final article of the cycle: We tell how to get a tax deduction for an apartment in a new building.

Nika Troitskaya

marketer in real estate

Attention

For two years, this article has partially lost the relevance. We have a new detailed economist tips, a complete list of documents and the analysis of complex situations.

What is a tax deduction

Tax deduction is the money you can get from the state for buying an apartment. You pay tax on the income of individuals - NDFL - 13% of your salary receives the state. When you bought an apartment, we gave out some of the income for it, and the NDFL was all the same. The state will return to you 13% of the amount you paid for the apartment, but not more than 260 thousand rubles. If the apartment in the new building is cheaper than 2 million rubles and without finishing, in the amount of deduction, the costs of decoration can be included.

Housing deduction is also allowed for a house, a room in a communal or a stake in the apartment.

All apartments are more expensive than two million will deduct the deduction of 260 thousand, and at cheaper - 13% of their cost. The state divides payments down by year and does not pay more than the past year more than the NDFL received for you.

In 2015, Vasya received after deduction NDFL 50 thousand a month, for the year he earned 600 thousand. Consider the tax on its income, which the employer paid for Vasya:

600 000 p × 0.13 ÷ 0,87 \u003d 89 600 p

So, at the expense of deduction for 2015, Vasya will receive 89.6 thousand rubles, and the remaining 157.4 thousand rubles will stretch on returns in the following years.

Similarly, it works and deduct percentage of mortgage. If you have bought an apartment in a mortgage, you can claim even deduction for mortgage interest - also 13% of the amount, but not more than 390 thousand rubles. If you paid interest in the amount of up to 3 million, then the state will return 13% of the amount, and if 3 million and more than 390 thousand.

If you have issued a loan to the apartment until 2014, the "Mortgage" will be deduction will include all the interests that you pay the bank. The limit of 3 million rubles does not work - paragraph 4 of Art. 2 FZ dated 07.23.2013 № 212-ФЗ.

The balance of deduction per mortgage cannot be transferred to another object - paragraph 8 of Art. 220 Tax Code.

When you can claim deduction

Claim to deduct new apartment You can, if you bought it in Russia, work on an employment contract or contract agreement, you have a Russian regulation and you have signed the acts of acceptance acts with the developer. If you have an IP with common system Taxation, then you get the deduction you are the same as ordinary people.

Remember

1. Tax deduction is 13% of your income that you can return from the state if you bought an apartment.
2. You can apply for deduction if you bought an apartment in Russia and work under the contract or if you are an entrepreneur with a common tax system.
3. Get a tax deduction or through the employer - every month with a salary, or through the tax - once a year.
4. Payments will be stretched for several years if the amount of deduction more sum Separable last year income tax.
5. The deduction can be obtained for several apartments, but the amount will still be no more than 260 thousand rubles.
6. The deduction receives the one who paid for the apartment. If parents paid for your apartment and it is seen from the payment documents, they claim to be presented, and not you. Tax calculates deduction based on their tax deductions.
7. If you need additional Information About deduction, call your tax: it is clear and everything will explain in detail.

Limitations of most tax deductions (for training, for treatment, etc.) are established only within one calendar year: each calendar year "limit" is reset, and the deduction can be obtained again. Unlike them, the property deduction when buying housing contains more serious restrictions: legislatively limited both the maximum deduction amount and the number of times with which they can be used during life.

Until 2014, the restrictions on which the tax deduction on the cost of buying housing and credit interest could only be obtained once in life and only one housing object. Since 2014, deduction was allowed to receive in several housing objects, but the new rules allowed to apply only to new transactions (concluded after the entry into force of the new law). In this regard, many questions arose: in what cases do what are the restrictions of deduction apply? If I used to deduct earlier, in what cases it can be "stay" when buying a new housing? Is it possible to get a deduction on credit interest if earlier used only deduction to buy housing?

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

Note: The key factor on which the restriction of property deduction depends is the date of purchase of housing, which you get (or want to receive) deduction.
"Date acquisition of housing"as part of this article, it should be considered:
- the date of registration of ownership of housing according to the discharge from EGRN when buying under the contract of sale;
- date of the transfer act when purchasing housing under the contract participation in construction.

Limitations of housing deduction acquired before January 1, 2014

If you purchased housing until 2014 and received (or plan to get) on it, the property will deduct it, then for you there are "old" rules, according to which the deduction can be obtained strictly only one housing object(para. 27 PP. 2, paragraph 1 of Art. 220 Tax Code of the Russian Federation as amended, current until 01/01/2014) and in the amount of not more than 2 million rubles. (260 thousand rubles. Return). At the same time, even if you received a deduction less than the maximum amount, then it will be impossible to supplement it when you buy another housing.

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

Deduction on credit interest for housing acquired before January 1, 2014, did not have restrictions on the amount (It was possible to return 13% of all paid percentage of mortgage), but you could only get it on the same housing object, for which you received the main deduction(deduction on purchase costs). This is due to the fact that until 2014, the main property deduction and deduction on interest were not separated and constituted a single type of deduction (Art. 220 of the Tax Code of the Russian Federation as amended, in force until 01.01.2014).

Example: In 2012, Ivanchenko A.A. I bought an apartment and received a tax deduction on it. In 2013, Ivanchenko bought another apartment in the mortgage and wanted to receive deduction on credit interest. In the tax inspection, in deduction, he was legally refused, since in housing acquired before January 1, 2014, the main deduction and deduction on interest could be obtained only on a single housing object.

Limitations of housing deduction acquired after 2014

From January 1, 2014, significant changes were made to the Tax Code of the Russian Federation, according to which the tax deduction when buying an apartment / home received not in maximum size (i.e., with the amount less than 2 million rubles.), then its residue can be supplemented when buying other housing objects (paragraph 2 of paragraphs. 1 of paragraph 3 of Art. 220 Tax Code of the Russian Federation).

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

To deduct the loan interest on housing acquired after January 1, 2014, new rules were also applied:

• deduction on credit interest is not associated with deduction on the cost of buying housing and can be obtained by a separate object;
• the maximum deduction amount of credit interest is 3 million rubles. (to return 390 thousand rubles);
• unlike the deduction of costs for the purchase of housing, the deduction of credit percentages can be obtained only once in the life of one housing object;

Example: In 2016, Panyuk E.I. I bought an apartment worth 8 million rubles. To buy an apartment, he issued a mortgage in the amount of 6 million rubles. (which pays interest in the amount of 3.5 million rubles.) Panyukov E.I. Will be able to get the main property deduction in the amount of 2 million rubles. (To return 260 thousand rubles.), as well as deducting percentage of 3 million rubles. (to return - 390 thousand rubles.).

Example: In 2014, Epifanova Because I bought an apartment and received a property deduction on purchasing spending. In 2017, she bought a new apartment in a mortgage and will be able to receive deduction on credit interest paid.

Example: In 2014, Vosov A.A. I bought an apartment in the mortgage worth 1 million rubles. Wesov A.A. I received deduction on the cost of purchase and deduct on credit interest. In 2017, he acquired another apartment worth 3 million rubles. (also using credit funds). Wesov A.A. It will be able to add a deduction on the purchase costs (as it did not use them in full), but it will not be able to add deduction on credit interest, as it is provided only for one housing object.

Is it possible to surrender deduction if you used them earlier by housing acquired before January 1, 2014?

As we indicated above, according to the current Tax Code, if the deduction is not obtained not in the maximum amount (i.e., with the amount less than 2 million rubles.), Then its balance can be supplemented when buying other housing facilities (para. 2 PP. 1 P . 3, Art. 220 Tax Code of the Russian Federation).

However, unfortunately, this rule does not apply if you took the right to deduct the housing acquired by January 1, 2014. In this case, it will not be possible to strengthen the balance of deduction when buying another housing. This is due to the fact that new rules apply only to legal relations arising after January 1, 2014. If the housing was purchased before January 1, 2014, it is believed that you used the property deduction on the "Old Rules": the deduction is provided only once in the life of one housing facility (Article 2220 Tax Code The Russian Federation, operating before January 1, 2014). At the same time, the re-obtaining of deduction (even by housing bought after January 1, 2014) is not allowed. (paragraph 2 of Art. 2 of the Law N 212-FZ, a letter of the Federal Tax Service of Russia from 09/18/2013 No. BS-4-11 / [Email Protected], Letters of the Ministry of Finance of Russia of 07.03.2017 No. 03-04-05 / 12936, from July 26, 2016 No. 03-04-05 / 43559).

Example: In 2006 Sidorchuk F.M. I bought an apartment worth 500,000 rubles and received a tax deduction from it (returned income tax in the amount of 65 thousand rubles). In 2015, Sidorchuk F.M. I bought a new apartment worth 3,000,000 rubles and, after reading about changes in the law, I wanted to dwell the balance of the deduction of 1,500 thousand rubles from a new purchase. In the deduction on the new apartment Sidorchuk F.M. It was denied, as he had already taken advantage of the departure for housing, bought until 2014.

Is it possible to get a deduction on credit interest if previously used only a deduction on the purchase costs?

Often there is a situation that a person received the main property deduction for housing acquired before January 1, 2014, but did not use the credit interest. In this case, the question arises - is it possible to get a deduction of interest when buying a new housing object? After changes in the 2014 Tax Code, the controlling authorities could not come to a single position for a long time: the opinions were both positive and negative. However, a letter of the Federal Tax Service of Russia of 21.05.2015 N BS-4-11 / 8666 put the point in this matter and, fortunately, in favor of taxpayers.

According to this letter (mandatory for use tax authorities) If you took advantage of your right property deduction until 2014, then when buying housing in a mortgage after January 1, 2014, you can get a deduction on credit interest. This position confirms the Ministry of Finance of Russia in his letter dated 04.27.2016 No. 03-04-05 / 24331.

Example: In 2013, shields M.A. I bought an apartment and got the main property deduction. In 2017, he bought a new apartment in the mortgage. Shields MA It can take advantage of the deposited mortgage percent on the new apartment, despite the fact that he had previously received the main deduction on another apartment.

Example: In 2012, Diconov A.A. I bought an apartment and received a property deduction on the cost of her purchase. In 2013, he bought a second apartment to the mortgage and wanted to get a credit percent on it. However, in deduction, he was denied, since it is possible to obtain a separate deduction for credit percentages only by housing acquired after January 1, 2014. If in the future Diconov A.A. Buy new housing using credit funds, he will be able to receive a deduction of interest paid.

Example: In 2013, Zelenskaya Yu.V. I bought an apartment in the mortgage and received deduction on the cost of buying and paid credit interest. In 2017, she acquired a new apartment in a mortgage. Since the right of property deduction (main and percentage) Zelenskaya Yu.V. I used the apartment purchased before January 1, 2014, it would not be able to get a deduction again (both the main and percentage).

Receiving a deduction until January 1, 2001 is not taken into account

In the conclusion of the article, we note that until 2001, the property deduction was provided on the basis of the Law of the Russian Federation of 07.12.1991 N 1998-1 " income tax from individuals. " This law It has lost its strength from January 1, 2001. Therefore, if you have declared the property deduction and all payments on it were produced before January 1, 2001, you can assume that you did not use the deduction. When purchasing another housing (after January 1, 2001), you can again get a property deduction (letters of the Ministry of Finance of Russia dated 13.02.2014 No. 03-04-05 / 5889, from 24.07.2013 No. 03-04-05 / 29229).

Example: In 1998, Kleshestova Ya.F. I bought an apartment. In 1999 and 2000, she filed a 3-NDFL declaration to the tax inspectorate and fully received property deduction. In 2013, Kleshestova Ya.F. I bought an apartment again. Since she completely received deduction until January 1, 2001, when buying an apartment in 2013, she will be able to use the property deduction again (according to the rules of Art. 220 Tax Code of the Russian Federation).

Example: In 1999, Yevbov N.N. Bought an apartment. In 2000, 2001, 2002 and 2003, he to contact the tax inspectorate for obtaining property deduction. In 2017, Yevbov N.N. Bought a second apartment. Since part of payments on deduction was carried out after January 1, 2001, to get a property deduction in the apartment acquired in 2017, N.N. can not.