What does a tax deduction mean when buying an apartment? What is a tax deduction when buying an apartment and how can you get it? Cases in which the tax office will refuse to give a deduction for an apartment

If you are officially employed, regularly pay income tax to the state from year to year, and still have not taken advantage of your right to receive a tax deduction when buying an apartment, building a house and compensation for interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legislated and described in detail in Article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and with specific examples by our leading lawyer.

Today we will tell you about all the intricacies of applying for a tax deduction when buying an apartment, taking into account all the changes in legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, our online lawyer is ready to advise you promptly and free of charge directly on the website. Just ask your question in the pop-up form and wait for an answer. This way you can quickly and more clearly understand your rights to receive a tax deduction.

The most common questions that our lawyers encounter are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his work activity in the amount of 13%. In the same amount (13%), a citizen can return money from purchased real estate, or more precisely in the following cases:

1. Direct purchase of housing (apartment, house, room);
2. Building your own home;
3. Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
4. You also have the right to get your money back for paying interest on your mortgage loan.

Who will not be able to get their money back?

You won’t be able to get your income tax back for purchasing an apartment if:

• You purchased an apartment before January 1, 2014 and have already exercised your right to deduction;
• If you purchased real estate after January 1, 2014, but have reached your limit (more on this below);
• If you purchased real estate from a close relative (mother, father, daughter, son, brother, sister);
• If you are not officially employed (and accordingly do not pay income tax);
• If your employer took part in the purchase of the apartment (for example, the company you work for paid for some part of the housing you purchased);
• If, when purchasing an apartment, you took advantage of some government programs or subsidies, for example, maternity capital.

How many times can you receive a tax deduction when buying an apartment?

There are two possible answers to this question:

• If your apartment or other real estate was purchased before January 1, 2014, then according to Article 220 of the Tax Code of the Russian Federation (paragraph 27, paragraph 2, paragraph 1), you have the right to use the tax deduction only once in your life, and it does not matter when square meters cost you the price. For example, if a home was purchased for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
• If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is equal to two million rubles. Read more about how much money you can get back, as well as specific examples, further in this article.

How much money will be returned?

So, how much state compensation can you expect when purchasing an apartment after January 1, 2014? We answer:

Your maximum limit for income tax refund from the purchase of an apartment is 2,000,000 rubles (for your entire life). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can return an amount equal to your income tax, which your employer pays to the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not expire, and in subsequent years you will also be able to issue a refund until don't reach your limit.

But you have the right to submit income declarations to the tax office only for the current year or for a maximum of three previous years, but more on that a little later. First, let's finally figure out the amount of tax compensation you can count on when buying an apartment. To make everything completely and completely clear, let’s look at two specific examples.

An example of calculating a tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. You officially worked all year and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at your place of residence and write an application for a refund for the purchased property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on this exact refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years if you are still officially employed. For example, in 2016 you officially worked for only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years you will still have an amount left for return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and received a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, you can return another 65,000 rubles (13% of 500,000) from this purchase, since the total limit for return is limited to 2,000,000 rubles.

Required documents

To get your tax refund for purchasing an apartment, you first need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2018 to obtain a property tax deduction is as follows:

• Copy of the passport;
• Apartment purchase and sale agreement + copy;
• Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
• Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
• A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
• Certificate of income from place of employment in form 2-NDFL;
• It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
• Completed application for tax refund.

In addition to the above mandatory documents, the tax authority may also require you to fill out applications for the distribution of deductions between spouses if you are officially married. Below you can download and review samples of applications required to be filled out.

To get a tax refund for the previous 3 years, you also need to fill out returns for 2017 and 2016.

When should I submit documents and for what period can I get a tax refund?

You can submit documents for a property tax refund when purchasing an apartment, starting from the moment you have fully paid for the purchased housing and received the documents for the right to own real estate:

• Certificate of registration of ownership - in case of purchasing square meters under a sales contract;
• An act of transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity participation agreement.

You must also have in your hands all payment documents confirming your expenses for the purchased housing.

As a rule, submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office in the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, then you can also receive a tax deduction for it, and you have the right to file an income tax return for the three previous years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you came to your senses and contacted the tax office with a corresponding application. All these five years you worked honestly and had an official income, but you will only be able to use your contributions to the treasury in just three years preceding the moment you applied for the deduction. In this case, these are 2020, 2019 and 2018. If during this time your total income tax was less than the refund amount due to you (see the item “How much money will be returned?”), then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way: obtain it yourself by contacting your tax office. You may have to fuss a little and run around for certificates, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do this yourself, or you simply don’t have time for it, then our online lawyer is ready to give you a free consultation on how you can significantly speed up and simplify this entire process.

To receive a property tax deduction in 2018, you need to fill out a new declaration in the established form 3-NDFL and attach it to the collected documents (it is also included in the list of required documents).

Together with copies, the package of documents is handed over to the tax service employee on duty, after which he will check them within a certain time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, applications are reviewed and decisions are made within two to four months.

How can I get a cash deduction from my employer?

You can receive a tax deduction for the purchase of an apartment without contacting the tax office. More precisely, you will have to go there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out an application “to confirm the taxpayer’s right to receive property tax deductions,” the form of which you can download below.

After receiving a written notice from the tax office confirming your right to a deduction (usually it takes about 30 days for tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you free of charge on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for an answer.

Also, if you still have any gaps in understanding your rights and the necessary actions to return income tax after purchasing an apartment, our specialists will advise you online for free.

Calculator

​You can find out how much tax you can get back from purchasing an apartment in 2019 by using our

Many home buyers do not even realize that part of the money spent can be returned by receiving a property tax deduction. Moreover, they have no idea how this can be done technically. Therefore, let's figure out together who can claim a tax deduction, what documents need to be provided to receive it and within what time frame.

The following may receive a deduction:

• home owner;
• spouse of the owner (subject to the purchase of property during marriage);
• from January 1, 2014, the parent of a minor is the owner of the home (adoptive parent, adoptive parents, guardians, trustees) (Clause 6 of Article 220 of the Tax Code of the Russian Federation). At the same time, the child retains the right to receive a tax deduction in the future when purchasing his own apartment.

A special procedure for obtaining a deduction applies if a pensioner purchases an apartment. As a general rule, if the owner did not have taxable income in the reporting period (remember, state pensions are not taxed), then the right to apply the deduction can be transferred to the three previous years preceding the year of purchase of the apartment (clause 10 of Article 220 of the Tax Code of the Russian Federation) .

Previously, this rule applied only to non-working pensioners. Now those pensioners who continue to work can take advantage of the transfer of deductions. True, there is one “but”. If the owner files a declaration not in the year following the year of acquisition of the property, but later, for example, a year after the purchase, then the number of years for which the balance of the deduction can be carried forward will correspondingly decrease by one year (Letters of the Ministry of Finance of the Russian Federation dated July 18, 2012 No. 03-04-05/7-882, dated June 29, 2012 No. 03-04-05/7-805).

Amount of property deduction

It is necessary to recall that on January 1, 2014, new rules regarding the procedure for obtaining property deductions came into force. They are applied when providing deductions in relation to apartments (residential buildings, rooms and shares in them) purchased after the amendments entered into force. If the property was acquired before January 1, 2014, then the rules in force at the time of purchase/sale apply. This also applies to the case when real estate was purchased before 2013, and the deduction for it was declared already in 2014 (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-05/24920).

What changed? Until January 1, 2014, citizens could not receive a deduction for acquisition costs for one property, and a deduction for interest repayment costs for another property (Letter of the Ministry of Finance of Russia dated July 23, 2010 N 03-04-05/6-412) . From January 1, 2014, the new provisions of Art. 220 of the Tax Code of the Russian Federation allows two such categories of expenses to be deducted for different items of property (Letter of the Ministry of Finance of Russia dated September 13, 2013 N 03-04-07/37870).

Until December 31, 2013 inclusive, the following rule was applied: if the owner received a deduction, but did not completely exhaust the entire limit on it, then it will not be possible to use the balance again when purchasing another apartment. Now, new rules are in force that allow you to use the remainder of the deduction when purchasing other apartments - until the entire deduction limit is exhausted (subclause 1, clause 3, article 220 of the Tax Code of the Russian Federation).

You can take advantage of the deduction in any year following the year of purchase, since the statute of limitations for receiving a tax deduction is not established by the Tax Code of the Russian Federation. A tax deduction can only be obtained for a tax period that has already ended. For example, if an apartment was purchased in 2016, then you can submit documents and receive a deduction starting in 2017.

The right to a property deduction can be used from the year in which the certificate of ownership of real estate was received (clause 6, clause 3, article 220 of the Tax Code of the Russian Federation).

Please note: from July 15, 2016, certificates of ownership are no longer issued, and the only document confirming the right to a property deduction for personal income tax for the purchase of housing is an extract from the Unified State Register (Letter of the Ministry of Finance dated October 4, 2016 No. 03-04-07/57750, sent by letter of the Federal Tax Service dated October 18, 2016 No. BS-4-11/19695@).

So, the legislation provides for two types of property deduction (Article 220 of the Tax Code):

1. deduction in the amount of actual expenses incurred for new construction or purchase of housing;
2. deduction in the amount of expenses actually incurred to repay interest on targeted loans (credits), for new construction or purchase of housing.

The taxpayer will be refunded an amount of 13% (personal income tax rate) of the amount of expenses for the purchase of housing and payment of interest on it (the amount of such expenses cannot exceed 2 million or 3 million rubles, respectively). For example, if the cost of an apartment is 2 million rubles, you can return 260 thousand rubles, that is, from the full purchase amount. But also from an apartment worth 7 million rubles. the taxpayer can claim a refund of the same 260 thousand rubles.

Advice: Do not underestimate the transaction amount in the purchase and sale agreement (this is usually done if the seller has owned the property for less than 5 years), since it is from this amount that a property deduction can be issued.

Practical situation

The taxpayer, under a purchase and sale agreement, purchased a property for residence. The certificate of state registration of property rights indicates as an object of right: “Apartments, non-residential purpose.” Does a taxpayer have the right to claim a property deduction?

Answer: By virtue of Part 2 of Art. 15 of the Housing Code of the Russian Federation, residential premises are recognized as isolated premises, which are real estate and are suitable for permanent residence of citizens (meets established sanitary and technical rules and regulations, and other legal requirements). At the same time, Part 1 of Art. 16 of the Housing Code of the Russian Federation, the number of residential premises includes a residential building (part of a residential building), apartment (part of an apartment), and a room.

Thus, such a type of real estate as “apartments, non-residential purpose”, on formal grounds, does not apply to residential premises in the sense of tax and housing legislation, therefore, there are no grounds for receiving a property tax deduction established by paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, is not available in the above situation.

Practical situation

From the certificate in Form 2-NDFL it follows that the organization withheld personal income tax from the employee’s income, but did not transfer the tax to the budget. Currently, bankruptcy proceedings have been introduced against the organization and there is a possibility that the amount of withheld tax will not be recovered from the organization. Does the tax authority have the right to refuse a property deduction for the purchase of an apartment to an employee of such an organization due to arrears in personal income tax?

Answer: if an organization - tax agent withheld personal income tax in a timely manner and in full, but did not transfer the amount of tax to the budget, an individual, with appropriate documentary evidence of expenses associated with the purchase of an apartment, has the right to receive such a deduction (Letter of the Federal Tax Service of Russia dated June 15, 2012 N ED-3-3/2090@). The tax authority does not have the right to refuse to an individual who is a personal income tax payer a property deduction for personal income tax provided for in paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, on the basis that the employing organization (tax agent), when paying income to the taxpayer, withheld personal income tax, but did not transfer it to the budget, even if the amount of withheld tax is not recovered from the organization due to bankruptcy.

Expenses for new construction or purchase of housing

The costs of purchasing real estate include the following expenses:

• for the acquisition of a residential house, apartment, room, or share(s) in them in a finished house, or rights to an apartment, room or share(s) in them in a house under construction;
• for the purchase of construction and finishing materials;
• for work related to the finishing of an apartment, room or share(s) in them, as well as the costs of developing design and estimate documentation for finishing work;
• for construction work (completion of a residential building or a share(s) in it that has not been completed) and finishing;
• for connection to electricity, water and gas supply and sewerage networks or the creation of autonomous sources of electricity, water and gas supply and sewerage.

Costs for finishing, completion and connection to networks can be accepted for tax deduction only if the contract for the purchase/sale of an apartment or residential building stated that the construction of the purchased house has not been completed, and the apartment is being sold without finishing (subclause 5 p. 3 Article 220 of the Tax Code of the Russian Federation).

Everything that is not included in the specified list cannot be included in the tax deduction calculation. Expenses for redevelopment, expenses for the purchase of plumbing fixtures and other equipment are not subject to inclusion (letter of the Ministry of Finance of Russia dated August 24, 2010 No. 03-04-05/9-492, letter of the Federal Tax Service of Russia dated April 6, 2011 No. KE-4-3 /5392@). If you indicate them in the declaration, the deduction will be denied. As a result, you will have to re-formulate the declaration and submit it for deduction again.

Expenses for repayment of interest on target loans

If the apartment was purchased with the help of mortgage lending, then a property deduction can be obtained from the amount of interest paid. The right to deduction arises in the tax period in which these interests were paid and to which the documents confirming them are dated. Moreover, such a right arises no earlier than the period when the right to deduct the amount of expenses for the acquisition (construction) of housing arises (Letter of the Ministry of Finance of Russia dated 04/07/2014 N 03-04-05/15495). That is, if a mortgage loan for the purchase of a home was received in 2015, and a document on home ownership was issued in the same 2015, then the interest paid can be returned in 2016 for 2015.

Until January 1, 2014, the amount of such expenses was not limited. If the right to receive a property deduction arose from January 1, 2014, then a deduction in the amount of interest repayment expenses can be provided only in relation to one piece of real estate and in an amount of no more than three million rubles.

Where can I get a deduction?

There are two ways to receive a property deduction:

• from the employer (employers) - until the end of the tax period, subject to confirmation of the right to deduction from the inspectorate. In this case, receiving a deduction represents the payment of wages without withholding 13 percent of personal income tax from the month in which the employee brings confirmation from the inspectorate.

• from the tax authority - at the end of the tax period, they are returned in a lump sum with the entire amount of the individual’s deductions that he made during the year from his income in the amount of 13 percent.

Receiving a deduction through your employer

Step by step this procedure will look like this:

Step 1. Write an application in any form to receive a notification from the tax authority about the right to a property deduction.

Step 2 . Prepare copies of documents confirming the right to receive a property deduction.

Step 3. Submit an application to the tax authority at your place of residence to receive notification of the right to a property deduction, attaching copies of documents confirming this right.

Step 4. After 30 days, receive a notification from the tax authority about the right to a property deduction.

Step 5. Provide a notice issued by the tax authority to the employer, which will be the basis for not withholding personal income tax from the amount of income paid to an individual until the end of the year.

Advice: When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

When applying for a deduction through an employer, a situation quite often occurs when an employee submits an application, supported by a notification from the tax authority confirming his right to a deduction, directly in January. After all, the tax office provides confirmation within 30 days from the date of receipt of the employee’s request. In this case, the organization provides a deduction from the beginning of the tax period in which the employee applied for its provision. The amount of tax calculated and withheld from the beginning of the tax period up to and including the month (if the tax has already been calculated and withheld) in which the employee applied for a deduction is over-withheld and is subject to refund by the tax agent (Letter dated November 22, 2016 No. 03-04-06/68714).

This position was confirmed in paragraph 15 of the Review of the practice of consideration by courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015.

Example. Citizen Savchenko bought himself an apartment in 2016 worth 1,400,000 rubles. He applied to his employer for a property tax deduction in September 2016.

During the period from January to August 2016 inclusive, the employee was paid a salary in the amount of 394,988 rubles. and withheld personal income tax in the amount of 51,348.44 rubles. (RUB 394,988 x 13%).

During the period from September to December 2016 inclusive, the employee was paid a salary of 192,800 rubles. Since the employee received the right to a property deduction, personal income tax on this amount in the amount of 25,064 rubles. (RUB 192,800 x 13%) he does not have to pay and, accordingly, the tax agent organization does not withhold this amount.

But for a refund of 51,348.44 rubles. - previously withheld personal income tax - the employee, according to the Ministry of Finance of the Russian Federation, must contact the tax office directly.

By the way, a citizen, if desired, can receive the remainder of the deduction from the employer if he previously received it through the inspection in an indefinite amount.

Receiving a deduction through the tax office

To receive a property deduction at the end of the year, the taxpayer must:

Step 1. Fill out a tax return (form 3-NDFL).

Step 2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.

Step 3. Prepare copies of documents confirming the right to housing.

Step 4. Prepare copies of payment documents:

• confirming the taxpayer's expenses when purchasing property (receipts for receipt orders, bank statements about the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ;
• evidencing the payment of interest under a target credit agreement or loan agreement, mortgage agreement (in the absence or “burnout” of information in cash receipts, such documents can serve as extracts from the taxpayer’s personal accounts, certificates from the organization that issued the loan about the interest paid for using the loan).

Step 5. Provide the tax authority at your place of residence with a completed tax return with copies of documents confirming actual expenses and the right to receive a deduction when purchasing property.

From January 1, 2014, to receive a property deduction, as well as a deduction for interest repayment expenses, the taxpayer does not need to submit an application. The declaration itself is a written statement of the payer about the objects of taxation, about income received and expenses incurred (Letter of the Federal Tax Service of Russia dated December 17, 2012 N ED-4-3/21410@).

Please note that the owner can count on a property deduction four months from the date the inspection receives the declaration in Form 3-NDFL (three months of a desk audit and one month for the tax refund period). Of course, it is quite possible that the tax office will conduct an audit and transfer the funds faster. But if the verification period is delayed and the deduction amount has not been credited to the homeowner’s account after 4 months, then the owner has the right to expect to receive a penalty for late tax refund.

Conditions for receipt: The owner can receive a deduction for the tax period in which he had income taxed at a rate of 13 percent personal income tax. If the amount of income of an individual does not allow using the deduction in full in the current year, then its balance can be transferred to subsequent years (clause 9 of Article 220 of the Tax Code of the Russian Federation). To do this, the taxpayer should submit a declaration to the inspectorate next year indicating the unused balance and a 2-NDFL certificate. In this case, there is no need to resubmit the package of supporting documents (Letter of the Ministry of Finance of Russia dated 06/07/2013 N 03-04-05/21309). It should be borne in mind that the period for applying for underused deductions is limited to three years.

When you cannot exercise the right to deduction

You cannot use the right to deduction in the following cases:

• The citizen has already previously used a property deduction when purchasing or constructing a residential building, apartment or shares in them in the period from 01/01/2001 to 12/31/2013, even in an amount less than the maximum amount established by law.

The fact is that until January 1, 2014, property deductions for expenses were provided for only one property. If the actual costs of purchasing (constructing) a house or apartment turned out to be less than the established maximum deduction amount, then the unused part of the deduction was “burned out” and it is currently impossible to use the deduction.

• The citizen has already taken advantage of the deduction for one or more real estate objects, the ownership of which you acquired after 01/01/2014, in the full amount - 2,000,000 rubles. (Clause 1, Clause 3, Clause 11, Article 220 of the Tax Code of the Russian Federation). If the taxpayer has exercised the right to receive such a deduction in an amount less than its maximum amount, the remainder of the deduction until it is fully used can be taken into account in the future when purchasing another property. This procedure applies to deductions, the right to receive which arose on January 1, 2014 (Letter of the Ministry of Finance of Russia dated January 29, 2014 N 03-04-05/3251).
• If the citizen is not a tax resident of the Russian Federation - regardless of the size of the tax rate applied to your income (clause 3 of article 210, clause 3 of article 224 of the Tax Code of the Russian Federation).
• If a citizen does not have income for which a tax rate of 13% is applied, established by clause 1 of Art. 224 Tax Code of the Russian Federation.
• If the purchase and sale transaction is concluded with a citizen who is interdependent in relation to the taxpayer. The following are recognized as dependent persons: spouse, parents (including adoptive parents), children (including adopted children), full and half-siblings, guardian (trustee) and ward (Article 105.1 of the Tax Code of the Russian Federation).
• The citizen did not incur expenses in connection with the acquisition of property, since he received it: as a result of privatization; in order of inheritance; as a gift; in the form of winning a lottery, etc.
• The citizen did not incur expenses in connection with the acquisition (construction) of real estate, since the corresponding expenses were fully covered (clause 5 of Article 220 of the Tax Code of the Russian Federation): at the expense of the employer; at the expense of other persons; at the expense of maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children; through payments provided from the budgets of the budget system of the Russian Federation.
• If a residential building (apartment) was purchased partly at the expense of an individual’s own funds, and partly at the expense of the budget of the budgetary system of the Russian Federation, then the deduction will be provided only for expenses exceeding the amount of funds received from the budget.
• The buyer incurred expenses associated with the acquisition (construction) of real estate, but he has not yet acquired ownership of the corresponding object (clause 6, clause 3, article 220 of the Tax Code of the Russian Federation).
• There are no documents confirming the right to deduction, payment documents (clauses 6, 7, clause 3, clause 4, article 220 of the Tax Code of the Russian Federation).

In addition, you cannot take advantage of a property deduction for personal income tax in the amount of expenses for repaying interest on targeted loans for the acquisition (construction) of real estate in the following cases.

• The citizen has already used a property deduction for expenses to repay interest on targeted loans (loans) aimed at the acquisition (construction) of a residential building or apartment (clause 8 of Article 220 of the Tax Code of the Russian Federation).
• The credit (loan) was issued for other purposes (not related to the purchase of housing) or without specifying the purpose (clause 4, clause 1, article 220 of the Tax Code of the Russian Federation).

Practical situation

The taxpayer is a co-borrower under a loan agreement, the funds under which were spent on the purchase of housing (apartment) by his parents. Can he take advantage of a property deduction for personal income tax on interest paid (in proportion to his share of the debt)?

Answer: The Tax Code of the Russian Federation connects the provision of a property tax deduction not only with the fact that the taxpayer has made expenses, but also with the acquisition of housing in the taxpayer’s ownership, that is, with the presence of a document on registration of ownership of the apartment. Consequently, the taxpayer-co-borrower does not have the right to take advantage of a property deduction for interest paid, due to the fact that the apartment was purchased as the property of the parents.

Practical situation

An employee, a citizen of Kazakhstan who is not a tax resident of the Russian Federation, got a job with the organization under an employment contract in March 2015. In April 2015, the said employee purchased an apartment and contacted the tax authority at his place of registration to receive a notification for the employer about the property tax deduction established by paragraphs. 3 p. 1 art. 220 of the Tax Code of the Russian Federation. The tax authority refused to issue this notification. Does the employee have the right to receive appropriate notice?

Answer: The position of the Ministry of Finance is that citizens of member states of the Treaty on the Eurasian Economic Union will be able to receive deductions in the Russian Federation only after they have acquired the status of tax residents of the Russian Federation (Letter dated 04/09/2015 N 03-04-06/20223). Accordingly, it can be assumed that until the employee acquires the status of a tax resident of the Russian Federation, the property deduction, including by issuing to the employee for the employer a notice confirming the right to property tax deductions, is not applied.

At the same time, we should keep in mind another position, which, in our opinion, corresponds to the current legislation.

The fact is that personal income tax taxation of the income of a resident of a state party to the Treaty on the Eurasian Economic Union on the territory of the Russian Federation is carried out from the first day of work under an employment contract at a rate of 13% (Letter of the Ministry of Finance of Russia dated March 10, 2015 N 03-08-05/12342). Clause 3 of Art. 210 of the Tax Code of the Russian Federation, the tax legislation of the Russian Federation lays down a methodological approach, according to which tax deductions are applied not to tax residents or non-residents of the Russian Federation, but exclusively to income in respect of which a tax rate of 13% is provided (regardless of any legal status of the taxpayer ).

Considering that income from employment of a citizen of Kazakhstan is taxed in the Russian Federation at a tax rate of 13%, he has the right to claim a property tax deduction, including by receiving from the tax authority a notification to the employer about the right to a property tax deduction (regardless of the absence such a citizen has the status of a tax resident of the Russian Federation).

For accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account.

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These include:

• presence of Russian citizenship - neither foreigners nor holders of residence permits have the right to issue a refund if they purchased real estate in the country;
• ownership of one of the grounds for receiving a deduction - these include the acquisition of an apartment or a share in it, the construction of a house for living or the purchase of a land plot;
• the applicant has an official place of work and is a personal income tax payer; it is important that he pays income tax, since the essence of the benefit is based precisely on his return.

If a citizen who purchased an apartment does not pay tax now, he can exercise the right to a property deduction later, when he becomes its payer.

Legal regulation

The legislative framework regulating the issue of registration of deductions consists of the Tax Code of the Russian Federation. Code articles such as 217, 118, 220, 222, etc. include the concept of deduction, its types and methods of receipt.

Deduction for an apartment

A claim on an immovable object can occur at any time after the right to receive it arises.

There is no limitation period within which it is necessary to apply for the amount.

Only income tax paid by the applicant for the last three years is taken into account when calculating Yes.

Tax

A tax refund, the right to which arose before 2014, can only be issued once.

If the right to it arose later, after 2014, then it can be obtained an unlimited number of times.

The main condition is that it should not be exceeded. It amounts to two million rubles (with the exception of obtaining a mortgage).

At what cost is it provided?

When calculating the amount of the deduction, the acquisition costs incurred by the applicant are taken into account.

The following are taken into account:

• the amount of funds directly paid by him for the apartment (it is indicated in the purchase agreement);
• financial amounts spent on finishing or construction work on the residential area (they must be documented; moreover, the contract must contain a clause stating that the apartment is sold without finishing work or with unfinished construction);
• If a mortgage product was used for the purchase, interest is taken into account.

Features of a mortgage

Most citizens use a mortgage to purchase real estate.

When applying for it in the future, when receiving a deduction, you must take into account the following features:

• reimbursement occurs not for the costs incurred, but for the interest actually paid on the mortgage product;
• the maximum deduction amount increases to three million rubles, therefore, the applicant will be able to receive 390,000 rubles. upon approval of the right to return;
• there is a need to present additional documents - a loan agreement and an extract from the banking organization on interest paid.

Calculation example

Let's consider the following situation as an example: you purchased an apartment for cash, the cost of which is 1,300,000 rubles.

Then this amount must be multiplied by 13% (income tax rate). 1,300,000*13/100 (division is necessary to convert the received amount into rubles) = 169,000 rubles.

The maximum amount that can be received is 260,000 rubles.

Application procedure

The procedure for applying for a tax deduction on real estate is not complicated.

The main thing is that the applicant must decide in what way he wants to receive funds, since each of them has advantages.

Methods

There are two ways to apply for payment of funds:

1. To the employer.
2. To the tax authorities.

In the first case, the application can be submitted at any time after the right to receive a sum of money arises. If the refund is approved, thirteen percent tax will not be deducted from wages for a certain period of time.

When applying to the tax authorities, the application must be submitted by the end of the calendar year. If a positive decision is made, the money will be transferred to a bank account in full.

Documentation

To receive the amount of money, you must issue a deduction.

To do this, you will need the following (together with an application and declaration):

1. Real estate purchase agreement.
2. Evidence of ownership.
3. A copy of the applicant's civil passport (first page and registration information).
4. Certificate of employment, issued in accordance with 2-NDFL.
5. If the apartment was purchased with a mortgage, then a loan agreement and a certificate of interest.
6. If real estate is acquired by spouses jointly, then a certificate of marriage.

When to submit a declaration?

The declaration must be submitted along with the documents. It is filled out in the prescribed form.

If you have difficulty filling it out, you can use special programs.

Grounds for refusal

The Federal Tax Service often refuses to issue a personal income tax refund.

The most common reasons include:

• incorrect package of documents;
• providing false information;
• previously used deduction;
• Illiterate filling out of the declaration.

A negative decision by the tax authorities can be challenged.

In the video about providing a property deduction

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Taxpayers have the most questions regarding the application of property tax deductions, since significant sums of money are involved here.

All property deductions according to the situations of their application can be divided into three groups:

1. we buy real estate;
2. we sell real estate that has been owned for less than three years;
3. We sell other property that has been owned for less than three years.

Let's take a closer look at the first situation - buying an apartment.

TO How to get a tax deduction when buying an apartment

Before we talk about tax deductions when buying an apartment, let’s clarify what a tax deduction is. Tax deductions, according to Russian legislation, are designed to reduce the tax base. For a citizen, the tax base is the income he receives, which can be reduced by the amount of the deduction. And the smaller the tax base, the less personal income tax you will pay.

Deductions are provided in different situations - treatment of a resident of the country or his relatives, obtaining an education, professional deductions (for individual entrepreneurs or those who work under a civil contract).

To make it easier for a citizen to decide on such a large-scale purchase as purchasing their own home, the state has come up with a measure of assistance - a property deduction when purchasing real estate. Moreover, it applies not only to an apartment purchased at full price, but also to one purchased with a mortgage or installment plan. You will also receive a deduction for individual residential construction or the purchase of land for development.

Thus, if you officially work, pay personal income tax (more precisely, the employer withholds it from your salary and transfers it to the budget) and purchased an apartment, then you can return the income tax you paid.

But! Not so simple! You cannot buy an apartment for 10 million rubles and get back 13%, that is, 1 million 300 rubles. The maximum tax deduction when purchasing a home is 2 million rubles. That is, a citizen will receive no more than 260 thousand rubles in the form of a tax refund.

The next aspect that needs to be taken into account is the date of purchase of the apartment. A person retains the right to a deduction throughout his life, but the rules for calculating it, and, accordingly, the amount, depend on the date of purchase. Until 2014, the rules for obtaining deductions were different than those adopted today.

You bought an apartment on December 1, 2013, but decided to claim a deduction in 2016. You are allowed to use the deduction only once, even if the tax authorities returned only one thousand rubles to you. But if you had waited until 2014 and bought real estate even on January 1, 2014, you could have used the property deduction several times until you exhausted the amount of 2 million rubles.

In addition, since 2015, you have the right to receive a deduction not only from the tax office, but also from your employer. What does it mean? Your employer withholds 13% income tax from your salary. If you collect a package of documents and receive confirmation from the tax office, then personal income tax will not be withheld from you at work until you receive the due amount of deduction for housing.

That is, you have two options: either return the income tax paid over several years to the inspectorate, or your salary will increase slightly (since personal income tax is no longer transferred from it). Below we will tell you what documents you need to collect in each case.

Important! The deduction can only be received by. The characteristics of this status are given in Art. 207 Tax Code of the Russian Federation. The main condition for recognizing an individual as a Russian tax resident is his stay in Russia for at least 183 days for 12 consecutive months. Thus, the mere presence of Russian citizenship does not automatically make you a tax resident.

In what other situations can you not get a deduction? If you had no income, if you bought housing from a codependent person (relatives or guardians) or if your employer bought housing for you. You will not receive a tax deduction from housing purchased for you by government agencies, and if you spent maternity capital on real estate, then you have the right to receive a deduction from the purchase price minus capital funds.

You receive the right to a tax deduction when registering ownership of real estate (an exception is made for apartments that are purchased under a shared construction agreement - in this case, you can claim the deduction after drawing up an apartment acceptance certificate). The date of emergence of the ownership right is indicated in the Certificate for the apartment; it is given in person later than the ownership right itself arose, but you need to focus specifically on the date of the certificate.

Important! In addition to the cost of the apartment itself, expenses for finishing can also be included in the expenses, provided that the real estate purchase agreement states that the property was transferred to you without finishing. Consequently, repair costs cannot be taken into account for an apartment purchased on the secondary market.

What other features need to be taken into account when receiving a deduction for an apartment? There are nuances when buying a home together - in shared ownership with an indication of the shares. Since 2014, each co-owner of an apartment can claim a deduction for it, and determine the size of shares independently. That is, a husband and wife, having bought an apartment in 2015 for 2 million rubles, declare that each uses a deduction of 1 million.

In total, the total deduction for the apartment will be 2 million rubles, and each family member will have an unused deduction amount of 1 million rubles, which they save and can apply next time. Parents can receive a deduction for the child; he himself fully retains the right to the deduction and can subsequently exercise it when purchasing a home for himself.

N tax deduction when buying an apartment with a mortgage

Saving money and purchasing an apartment without using borrowed funds is beyond the power of most citizens - they have to draw up a mortgage agreement. You can also get a tax deduction on the interest you pay on your mortgage. According to Art. 220 of the Tax Code of the Russian Federation, the maximum for such a deduction is now 3 million rubles, although until 2014 the limit was not set.

Important! If you have already used up your right to a tax deduction, then in subsequent years, when purchasing a home under a mortgage agreement, you can claim a tax deduction on the interest paid.

Thus, for an apartment worth 5 million rubles and interest paid under a mortgage agreement in the amount of 2 million rubles, you will receive a tax deduction equal to 4 million rubles: 2 million for the apartment (maximum) and another 2 million (there remains 1 million unused deduction, which "burns out") That is, the state will return you 520 thousand rubles. Agree, this is a lot of money and it makes sense to figure out what documents are needed to receive a tax deduction.

N tax deduction when purchasing an apartment by a pensioner

There are a number of nuances to obtaining a property deduction when purchasing a home. If a pensioner does not work, then he does not have income on which income tax is levied at a rate of 13%. This means that there are no amounts from which he can be reimbursed for the deduction. But the state allowed the balance of the property deduction to be transferred to the three previous years relative to the year of purchase of the apartment (paragraph 3, paragraph 3, article 210, paragraph 10, article 220 of the Tax Code of the Russian Federation).

As for working pensioners, until 2014 they were prohibited from transferring deductions to previous years. As of January 1, 2014, this restriction was lifted. The year the deduction balance is formed is the year the apartment was purchased. That is, having purchased housing in 2014, a pensioner has the right to return the deduction for 2011-2013.

Attention! A transfer for three years is possible if the pensioner applies for the deduction in the year following the purchase of housing. The later the pensioner applies, the fewer the number of years to which the deduction can be transferred.

D Documents for tax deduction when purchasing an apartment

The list of information that you must collect depends on the form in which you want to receive your money - a large amount of “real” money from the tax office or a salary increase (due to the fact that income tax will no longer be collected).

So, how to get a deduction from the inspection:

1. fill out a declaration - for the tax period in which you received an apartment under a shared construction agreement or were issued a “pink” Certificate;
2. obtain from your employer (if you work in several places, then from all employers) a 2-NFDL certificate for the corresponding year;
3. prepare copies of real estate ownership documents - the list is in paragraphs. 6 clause 3 art. 220 of the Tax Code of the Russian Federation, this is an agreement for the purchase of housing or an agreement for shared participation, a “pink” Certificate, documents confirming payment for the purchase of an apartment, payment of interest on a mortgage agreement, checks for materials for repairs and contract agreements with workers - if you have the right to a deduction with amounts spent on repairs. If housing was purchased in joint ownership with a spouse, then a copy of the marriage certificate and an agreement on the distribution of property deductions between the spouses;
4. provide all of the above documents to the Federal Tax Service at your place of residence. Be sure to have the originals with you, since the inspector is required to check them on site.

When can I expect to receive my deduction? The legislation provides a three-month period for a desk verification of documents and another month for the refund of the tax itself. If the deduction for the purchased apartment is not exhausted immediately, then the balance can be transferred to the next year - in this case, it is enough to submit only a 3-NDFL declaration indicating the unused balance and a certificate of income.

Receiving a deduction from an employer looks like this: you collect a package of documents confirming your right to a deduction and submit the documents to the accounting department. Now your wages are paid without personal income tax withholding. The deduction from the employer is provided from the beginning of the year in which you brought the documents - this is the official position of the Ministry of Finance according to letter No. SA-4-7/19206 dated November 3, 2015.

What documents do you need to provide to receive a deduction:

1. to receive a notice of the right to a property deduction - there is no single sample, tax officials on the spot will advise you on how best to write;
2. prepare copies of documents confirming the right to deduction (see above);
3. provide the inspection with an application plus copies of documents. The inspector will check your originals and within 30 days make a decision on issuing a notice of the right to a property deduction;
4. You give this notice to the employer. If you filled out a notice while employed in one place, then quit and began working in another organization, you need to take out a new notice.

R Calculation of tax deduction when purchasing an apartment

To understand the calculation procedure, we will give an example of how to calculate deductions in different situations.

Ivanov bought an apartment in 2015 for 1 million 750 thousand rubles. He has the right to a full deduction from the apartment and still has 250 thousand rubles of deduction left for his next home. Ivanov must return 227,500 rubles in income tax. Ivanov decided to get the deduction from his employer. I collected all the necessary documents and submitted them in September 2015.

During January-August, Ivanov earned 400 thousand rubles, the personal income tax withheld amounted to 52 thousand rubles. For September-December, Ivanov received 160 thousand rubles; the company no longer withholds personal income tax in the amount of 20,800 rubles from him.

So, at the end of 2015, Ivanov reimbursed himself 20,800 rubles, which the Ministry of Finance recommends receiving personal income tax withheld in January-August from the tax office. That is, next year Ivanov had an amount left in the amount of 227,500 - 20,800 - 52,000 = 154,700 rubles.

Now let’s look at the situation with pensioner Sidorova, who bought an apartment in 2016. Sidorova retired in 2010 and continued to work all these years. She decided to get the deduction from the tax office.

The cost of the apartment is 1 million 300 thousand rubles. Sidorova has the right to an income tax refund in the amount of 169 thousand rubles. For 2015, 2014, 2013, Sidorova earned 720 thousand rubles, respectively, the tax office will return 93,600 rubles to her. Sidorova will apply for the rest of the deduction in 2017.

The rules for obtaining a tax deduction contain many nuances, but understanding them is certainly beneficial for every citizen.

According to the Constitution, all able-bodied residents of the Russian Federation are required to pay taxes. However, the Law provides for the possibility of reducing these costs in the case of applying so-called tax deductions. What is this “gift from the state” at ?

Understanding the terminology

Deductions are divided into:

• standard (provided to certain categories of persons, for example, low-income large families, war veterans, Heroes of Russia, etc.);
• social (when expenses for certain types of treatment, education, pensions and charity are reimbursed);
• professional (they are used, as a rule, by writers, filmmakers and other representatives of the creative intelligentsia);
• for securities (provided if the taxpayer incurred losses on transactions with securities);
• - the most popular. They are provided to the taxpayer who built or purchased real estate.

Let's talk about them.

Important. Only an officially employed citizen can take advantage of this benefit, because taxes are regularly withheld from his salary in the amount of 13 percent, which is the subject of a reduction in the tax base.

Who is eligible for the deduction?

Not all people working in Russia and receiving a “white” salary can take advantage of the deduction, but only tax residents of the Russian Federation, that is, those who have been in our country for at least 183 days over the past year. In this case, the person may not even have Russian citizenship.

Who is not entitled to it?

• non-residents of the Russian Federation;
• students and students;
• military;
• orphans, since they enjoy full state support;
• pensioners after the expiration of the three-year tax period;
• for minor children (but parents who work and pay taxes are allowed to do this for them).

What else should you consider?

The most important points are:

• the deduction in question is due to every resident of the Russian Federation once in a lifetime, but its payment after 2014 may extend to several residential properties;
• the declaration for property deduction is completed in the current year for the previous year: if the acquisition of real estate occurred in 2016, documents for the deduction can only be submitted in 2017;
• it doesn’t matter whether real estate was purchased in Russia or abroad, the deduction is still issued;
• the real cost of the apartment does not matter: even if it was purchased for five million rubles, the calculation of the deduction is possible only from two million;
• the maximum that a taxpayer can hope for is 260 thousand rubles;
• spouses can return double the amount, that is, 520 thousand rubles, if they bought housing worth 4 million rubles or more, had a salary in the required period of time, paid taxes on it, properly confirmed expenses and have not previously received such a deduction;
• if the purchase of housing cost less than two million rubles, the purchaser retains the right in the future, when purchasing (constructing) real estate and even its repair and finishing, to receive a deduction only if it was not paid before 2014.

Latest innovations

The 3-NDFL declaration form is updated annually. So old samples won't work.

Not everyone and not always become recipients of property deductions. In 2016, certain restrictions were introduced on their design.

It will be refused if:

1. if the real estate transaction was carried out by close relatives or a boss and a subordinate;
2. if housing was purchased, for example, at the expense of the company in the form of bonuses;
3. if the property was purchased at the expense (or using) government funds (specialized certificates, mortgages for military personnel, maternity capital). But at the same time, it is possible to issue a deduction from the amount of the acquirer’s own funds.

Important. Interest is also included in the base from which the property benefit in question is calculated.

If a mortgage was used

By taking out a loan to purchase or, you can immediately claim a double benefit: from the purchased home and mortgage interest. This deduction is also set at 13 percent, and its payment is limited to three million rubles (we remind you once again that we are not talking about the loan itself, but about the interest on it). It operates in conjunction with the main one.

How to calculate the amount correctly

The maximum deduction for the purchase of housing has not changed this year; it is equal to:

• the full cost of the purchased housing, if it is within two million rubles;
• or 260 thousand rubles, if it exceeds this amount.

Here are some examples

1. In 2015, citizen I. purchased residential premises for 2 million 300 thousand rubles. In the indicated year, he received a salary of 50 thousand rubles. monthly and paid 78 thousand rubles to the treasury in the form of income tax. 2 million rubles from the size of the purchase will be deducted, the payment will be the maximum possible - 260 thousand rubles. But for the reporting year gr. I. will be able to receive only 78 thousand rubles from the tax authority, that is, an amount equal to the taxes paid. The remaining amount will be deducted in subsequent years.
2. Gr. I. bought a cottage worth 8 million rubles, closed 6 of them with a mortgage. In the year of purchase, he paid the bank interest on the loan in the amount of 100 thousand rubles. And he earned 3.5 million rubles, from which 455 thousand rubles were withheld as state income. taxes. Cumulative deduction from 2.1 million rubles. amounted to 273 thousand rubles. Since taxes this year gr. I. paid more, he will receive the entire deduction due immediately. If the mortgage continues to be paid, the interest on it will be c. I. will also receive a deduction. The interest deduction is set at 3 million rubles, that is, 390 thousand rubles can be returned.
3. In 2012, I.’s family bought a jointly owned property for 4 million rubles. The husband earned three million rubles in two years (2012 and 2013), and the wife had no income from work at that time. Since the property was purchased before 2014, the “ceiling” of deductions per family is limited to 2 million rubles. According to the law, it can be registered in the name of one of the owners of the property, in this case, the husband, and within two years the entire amount of the accrued deduction will be returned to him.

Attention. To make it easier to calculate the property deduction due, use a calculator. But not ordinary, but tax. He will help you independently calculate the deduction for the year, including property deductions in the case of purchasing housing.

Deductions for purchased housing are issued without a statute of limitations

Taxpayers are often interested in how long after purchasing real estate they can contact the tax office to apply for the appropriate deduction, so that it is not too late.

According to the law - at any time during working life, and on the occasion of purchasing a home - even after its sale. The main thing is that only one object at a time and only once in a lifetime.

No one will find out why you did not file the deduction in a timely manner, that is, immediately after purchasing or constructing a home, and will not deny you the exercise of this right. But the Tax Code establishes that in an application for a deduction for its calculation, only three years preceding the application can be indicated. That is, this year you can send a declaration and submit an application requesting a property deduction for an apartment purchased, say, in 2008, only for 2015, 2014 and 2013. This is the law.

The most problematic clauses of the declaration

The phrases “deduction for previous years of declaration” and “amount transferred from the previous year” always raise questions among declarants. They appeared in the documentation because in one year, as a rule, a person cannot submit the entire amount of the required deduction of two million rubles and receive back 260 thousand, since average salaries are far from these indicators.

Let’s take, for example, an income of 30 thousand rubles. per month. The annual earnings will be 360 ​​thousand rubles, and the income tax will be 46.8 thousand. You can receive a refund from the funds received and the income tax withheld.

A benefit of 1.64 million rubles will remain. It can be used later, when there are new salaries and, accordingly, taxes.

Thus, 360 thousand rubles. in our example, there will be a deduction for previous years of declaration, and 1.64 million rubles. – the balance of the deduction carried over to the next year.

"Wait for an answer." How much to wait?

When all the necessary documents are in order and submitted to the tax authority, all that remains is to wait. Typically, applications are reviewed and decisions are made on them within two to four months, but the matter can drag on for a year, which is usually due to the heavy workload of officials.

3 months after filing the declaration, according to the law, a desk audit must take place, and the applicant must receive notification by mail whether a deduction will be made or not. In this case, a refund is possible within a month.

If the tax office shows red tape, you can safely complain about it. All relations with the inspection must be clarified only in writing.

Keep in mind. The law provides for the possibility of charging interest on the amount of the deduction not paid on time.

For those who are in a hurry

How to get a deduction in a shorter time and with greater benefits? Watch the video.