Tax deduction on maternal capital. Whether the maternity capital is taxable when buying and selling real estate. Is the return of income tax from maternal capital

On September 14, 2011, the Resolution of the Government of the Novosibirsk Region was published "On the provision of subsidies to citizens to compensate for the cost of paying for the value of residential premises acquired in an apartment (including low-rise) residential building." Who and under what conditions can claim such support? About everything in order.

A new support measure from the regional budget caused a real excitement, which, however, is not surprising. After all, anyone financial help Young families are needed like air.

About 770 young families of the Novosibirsk region will receive a subsidy for the purchase of housing this year, "Komsomolskaya said in the press service of the governor and the Government of the Novosibirsk region. - In total, according to preliminary plans, no less than 5 thousand young families will receive subsidies from the regional budget. Only in the first week of statements and documents submitted more than hundreds of people who wish.

1. Who has the right to support?

Subsidy can get young families if the age of one of the spouses does not exceed 35 years. The same age limitations are provided for incomplete families. At the same time, applicants for a subsidy must permanently reside in the territory of the Novosibirsk region.

2. What is the size of financial support?

The amount of the subsidy listed on the recipient's bank account is 300 thousand rubles, but not more than the cost of housing. Take advantage of such a form of support from the regional budget only once.

3. What conditions need to be observed?

The subsidy is issued when buying an apartment in a multi-apartment residential building (you can low-rise), introduced either commissioned in 2010-2012. It may be an apartment acquired under the Treaty of Participation in equity constructionOr under the contract of sale from the developer, or under the sale and purchase agreement at the Contractor or Supplier of building materials, who received the right to this housing.

In addition, it is important that the contract of sale or participation in shared construction will be concluded after January 1, 2011, and the recipients of the subsidy have not previously improved their living conditions at the expense of budget funds, the exception is maternal capital. And most importantly - the recipient of the subsidy at the time of filing the application cannot be debts before the developer.

4. Where to submit documents?

To obtain a subsidy, you need to write a statement and prepare required package documents (full list of necessary papers and sample application registration).

Documents inhabitants of the Novosibirsk region can provide electronically. But here are copies of passport pages, marriage certificates and copies of the contract participation Or purchase and sale must be presented together with the originals so that experts can verify the data. The final answer about whether you will be provided with a subsidy, you will receive within 30 days after submission of documents.

Applications can be submitted to the housing departments of municipalities in cities and areas of the region or contact the Multifunctional Center for the provision of state and municipal services Novosibirsk Oh region (MFC), located at the address: Novosibirsk, PL. Labor, 1, vol. 052.

You can get advice in the IFC on weekdays from 8.00 to 18.00, submit documents from 8.00 to 17.00. The call to the telephone number 052 from the city stationary phone is free for residents of Novosibirsk, Obi and Berdsk, Kuibyshevsky, Tatar, Maslyaninsky, Chanovsky, Karasuksky, Barabinsky, Iskitim, Bolotnoy, Moshkovsky and Kolyvan districts.

Important!

Support for 300 thousand rubles cannot be used as initial contribution When buying apartments in new buildings on mortgage conditions. Money is issued already postfactum - after purchasing housing.

Meanwhile

The subsidy will revive the construction market

Real estate specialists believe that thanks to this form of support will increase the demand for the purchase of young economy-class housing - cost from 1.5 to 3 million rubles.

This is a good form of support. I think there is no man who will say the opposite, - Alexander Cheterkin, director of the Real Estate Agency "Zhilfond". - It can be remembered how the authorities issued the so-called "governor" housing support, assisted construction companies during financial crisis. Then these measures essentially saved the industry, dozens of representatives of the construction sphere did not go bankrupt. Measures taken regional authorities, stimulated the market, pushed developers to active investment. I think this will happen now.

Few people know which payments to young families up to 30 years in 2019, but this topic will be interested in many Russian citizens.

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A young family is always problematic and costly, and in Russia many of them are not separated from their parents, despite the replenishment in the family.

This is primarily due to the low level of many citizens and high housing prices and other goods and services.

The state knows about the current situation, and is trying to fill the needs of citizens by all the forces, creating programs for young families.

Giving the opportunity to take a mortgage, the use of maternal capital and other benefits that can help the novice cell of society.

basic information

Few families wish to try their strength in various programs, and in vain.

The fact is that the participants will have much more than that state opportunity that all this is obliged to organize and sponsor.

Therefore, participants are so often standing in queues, and can be excluded from lists due to inconsistencies with new requirements.

If we talk about young families, the state has a not one program that allows you to solve, for example, a housing issue.

There are programs that are designed for single young citizens, and there are for young and families, so if you have not yet hit 35, you can use your right and try to take part in the appropriate program.

Of course, this is not a quick process, but those who have had patience, gets the best.

Main concepts

It is necessary to figure out the concepts of a young and large family. The young family is considered a couple under 30 years old, and if a citizen brings up children in, his age can be up to 35 years old with the rank of young.

A large family will be the one that has three and more children.

Just being such a family is not enough, in order to become officially, it is necessary to fill the papers and get the status from the local authority, which will allow you to use all the privileges.

Who should be

The main urgent problem for Russians when creating a family is a housing issue.

State aid has programs that are designed for this category of the population, and contributes to housing. Such programs are called the name - "Young Family" and "Housing".

The first program makes it possible to buy housing at a lower price than such housing will cost actually in the market.

In addition, the state can pay up to 30% of the value of the desired house or apartment, which will allow you to use the help in order to:

• the first loan contribution.
• to repay last payment already taken;
• build yourself a house for the funds taken;
• buy an apartment with participation in housing cooperatives and shares.

In this program, there are negative moments, the main of which is the condition for the purchase of new housing, and not from the secondary market.

Also, housing that can be provided is solved by local self-government bodies, where the construction of the future building will be built, which will be the project and other nuances.

Although this program has girth of the whole country, changes in issuing conditions may vary by local authorities who take the final decision to applicants for state money.

This program and its payment amount depends on the cost square meter Real estate in the market. And this value is different in each region of accommodation.

The "Housing" program is an alternative to the aforementioned social program, and is also designed to support families who are not enough. own funds on the separation and purchase of your personal corner.

Help is given in the amount of from 30-40% for the purchase of economical housing type, and also makes it possible to improve life in terms of housing conditions For those who already have it.

Only those citizens who participated in the next program we will talk about are the program of youth-affordable housing.

This program is designed for individuals from 18 -35 years, and participation can take not only families, but also lonely citizens who do not have their own home, families who require, and families with children, large families.

Such a program gives 30% for the initial contribution to the purchase of housing, and the remaining 70% family will pay without interest, i.e. Just gradually give the cost of an apartment or a house without commissions.

All families having three or more children are called large families and can enjoy a number of federal and regional benefits that suggest payments for such purposes:

Each such family has a mortgage, which with the help of the state significantly reduces interest on the loan taken from 6 to 11%	And when the family has 4 or more children, the loan debt partially says goodbye, i.e. The state takes on payments
The family has the right to land plot Under construction or other goals	Such as - occupation of gloomy, farming, build a cottage, garden, and others.
Preferential conditions for payment	Such as the utilities,% discounts of which depends on the region, but can reach up to 30%
Free treatment for children from large families up to 6 years of age	Providing the necessary medicines, prostheses and other devices, if necessary. Also, children can visit sanatorium institutions once a year.
Free travel in city transport	Such benefits depend on the region of residence
For large families, the rule is valid in which their children should be taken in kindergartens and schools out of turn, and children are provided with 2 meals a day (each school individually)	Such privileges should be specified in special centers, also their size depends on the region
The whole family once a year has the right to visit a cultural or entertainment event.	It is worth clarifying that this privilege applies not to all exhibitions, concerts and fairs. Before the campaign it is worth clarifying from a responsible person
Family can get a loan on interest-free basis, which has a goal	For example, the occupation of the farm, divorce album, etc.

All these, and other benefits can be used only if the family is applicable to contact local authorities and confirms the status of a large-order.

In case of submission of an application local organ Consistent candidates, and only a few can get such status.

Also, large families Remote additional payments From the regional budget, which depend on the possibilities of each individual Region of the Russian Federation.

Large families have privileges in taxation, so many obligations bypass them.

Also, all families who gave birth to children are entitled to state payments, and after, i.e. .

This year, its size amounted to 16 thousand 350 rubles, taking into account indexation. For residents of the Far North, the size is greater importance.

Legal regulation

According to the Government Decision on state Program "Housing", which is valid since 2015 -2020, the purpose of which is the construction of new home economy class.

Already as a few years in the territory of all Russia, a program under the name "Young Family" is successfully operating. This social program Found their use in Novosibirsk.

As a basis, the initiative is taken in this program aimed at solving the housing issues of young families who are not able to independently acquire housing. In order to solve this issue, the state launched several mechanisms at once.

The first of them is a proposal of subsidies for young families who are taken from state budgetWhat is given to the acquisition of either housing construction.

The second program is aimed at providing benefits to make a mortgage, which provides a reduced percentage of the loan, as well as the ability to use benefits for partial repayment Debt. Also, to calculate the amount of assistance, the state calculates first how much one square meter will cost.

For residents of Novosibirsk, such a program has become available since 2011, and many young families have gained housing for permanent residence.

Initially, this program was assumed to temporary existence, but due to the fact that it was particularly popular among young people, it thoroughly strengthened among citizens of the country and still helps many in solving housing issues.

The main tasks of the governor's program

Since the beginning of 2011, thanks to the initiative of the governor, the regional program "Young Family" joined the initiative. Financing this program comes from the local budget.

This program can only be calculated on residents of Novosibirsk and serves as a good addition to the help of the state for young families.

During the first year, this project passed thorough treatment and refinement in its improvement. As a result of the activities of this program, more than seven thousand young people received housing, and over eight thousand, which were recognized as needed in the acquisition of apartments, expect to receive the appropriate certificates.

The authorities of this region did everything possible so that the conditions for obtaining subsidies were as simplified as much as possible, and its size is essential.

Dimensions of believed subsidies in 2019-2020

The dimensions of the believed subsidies are clearly fixed by the state and do not exceed 300,000 rubles, also the price of purchased housing can not be more than the established amount. Such a governor's program helped many young families to purchase accommodation at affordable prices, getting beyond the same assistance from federal projects.

Regional assistance is in such sizes:

• for families who do not have children in the amount of 30%;
• for families who have children, in the amount of 35%.

In order to determine which assistance is assumed, the price of one square meter of housing is taken as the basis, which is currently valid in the area. These indicators may vary every quarter, on current period Their size is 35 345, 25 rubles.

In order to avoid fraud in this area, special standards have been established by the state, the cost of housing should not exceed them.

For residents of Novosibirsk and the Novosibirsk region, such standards make up:

• families consisting of two people - up to 42 square meters. m;
• families whose number exceeds three people - up to 18 square meters. m for each of them.

Participate in such a program can families suitable for the following points:

1. If at the time of obtaining assistance the age of family members does not exceed 35 years.
2. If someone from the spouses is registered as a poor.
3. If one of the spouses has not yet enjoyed the services of such programs at the regional or federal levels.

If a young family is already registered upon receipt of an apartment, then in order to issue a subsidy, you must prepare the following documents:

• copies of passports and birth certificates (if a member of the family was not achieved than a majority);
• copies of marriage certificates;
• help taken from the place of residence, in which the characteristics of the room should be indicated;
• help confirming that the family is in line at housing;
• certificates fixing income of all adults;
• documents confirming the process of acquiring credit housing, namely the contract of sale or an act talking about what is happening construction work between the customer and the contractor;
• bank details;
• consent to the fact that personal data will be processed.

Collect everyone required documents And the application itself for the purchase of subsidy for housing, you need to contact the address: Novosibirsk, ul. Labor area, 1.

It is worth noting that it is necessary to do this before July 31 current year. You can also go right away in the hillon, which is local administration. There is a direct formation of the queue for receiving subsidies.

Prior to this period, the process of forming a queue from participants for the next year. Therefore, if you decide to get such help, you should not hide with this question, and already start collecting the necessary documents in order to submit them immediately from the beginning of the year. As a rule, the decision on what you are included in this queue is accepted within ten days and is notified about this to the applicant within five days.

After all of the foregoing during August and September, the process of preparing the registers of those who are in line, and, accordingly, is then the issuance of cash certificates begins. Next, from the beginning of the following year, the funds for the purchase of housing begins to enter the accounts of banking institutions, already from which they will be transferred to the acquisition of real estate, namely on the repayment of the loan itself, or the initial contribution over it.

If you have any questions about the design of subsidies, you can seek assistance to managers who are responsible for the supervision of this issue.

At the moment, the "Young Family" project cooperates several banking organizations that received a corresponding permission from the government in the form of a certificate. As a result, banks opened new types of services and, accordingly, new tariffs. The same procedure for issuing loans, they built so that it meets the requirements of the Government of the Russian Federation.

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Rogue mortgage Maternal capital, you can get into an unpleasant situation. In the sense - to get a 4-50 thousand rubles. Or maybe more. However, we will immediately disclaim that only those who have bought housing are cheaper than 2,3 million rubles in the risk group. (about). If the purchase took place before January 1, 2008, the problems begin at the cost of the apartment to 1.3 million.

To understand what is the danger to buyers of housing is easier for example. He, by the way, has already become almost husty. So, the family (dad-mom-child) in early 2008 acquired an apartment in a mortgage for 2 million. In the next year, parents filed an application for, and for three years they received 260 thousand rubles from the budget (NDFL from the cost of the apartment, that is, 13% of 2 million). In 2011, the family appeared in the family, and, therefore, it was the right to maternity capital, the amount of which in 2011 was 365.7 thousand rubles. These funds were immediately used to pay off part of the debt on the housing loan. Although the spouses took advantage of the tax deduction on the amount of the cost of the apartment, they were still eligible to deduct the amount of percentage of mortgage loan. Therefore, in 2012, her husband and wife filed statements to deduct percentage. However, instead of money from the budget, they received a claim tax. Those demanded from happy parents to return 47.54 thousand rubles for supposedly illegally received deduction.

Let's figure it out where the claim came fiscal organ. From banking certificates filed with the application for tax deductionThe inspection learned that our heroes were used to pay off the loan "Children's money." But according to the law (paragraph 26 of paragraphs. 2, paragraph 1 of Art. 220 Tax Code of the Russian Federation), on the amount of maternal capital, made to the purchase of housing, the tax deduction does not apply. Consequently, the spouses had the right to receive income tax (NDFL) from the budget of the apartment, but necessarily minus the amount of the Matkapital. And since they have already received a tax deduction for the full cost of the apartment (i.e., the budget listed 13% of the price of the apartment), then let it now be returned to the budget 13% of the amount of the Matteripal. Actually, this was demanded by the tax author. Mentioned above 47.54 thousand rubles, it is 13% of 365.7 thousand, that is, from the amount that was the size of the maternal capital in 2011.

Go for deduction - you will be rewarded

A curious conclusion from this story made her main character. She stated that in general, in vain, he paid out a deduction of interest on the mortgage. Like, if I hadn't go to a tax with a statement, no one had learned about the use of maternal capital and did not require the spouses to return to the budget round sum.

And here there is a place for discussion. Unfortunately, I am unknown for the terms of the mortgage loan taken by our heroes. Therefore, for reasoning, we will take a certain averaged housing loan with a loan to the realities of Yekaterinburg. In the first quarter of 2008, in the whole country, a weighted average rate on ruble mortgage loans was 12.3%. True, perennial observations suggest that in Yekaterinburg, most loans are issued under the percentage of a little higher than the average Russian. Suppose that the spouses occupied 1.5 million rubles from the bank for 10 years under 13% per annum. This approximately corresponds to the average mortgage loan, decorated in the capital of the Urals in early 2008.

Initially, it was said that the spouses received a deduction of the cost of the apartment, and the puncture had happened when they began to execute deduction in the amount of interest. So, for the 10 years of repayment of the loan, the spouses will pay for interest 1,187.6 thousand rubles (excluding the repayment of the body of the loan). If they decorate the amount of paid interest (i.e., they will do as they did in reality), will receive 154.4 thousand rubles from the budget. Agree, it is significantly more than the money that will have to return at the request of the tax authorities. Consequently, the family is beneficial to use the deduction of interest, although it will have to pay 47.54 thousand rubles from the budget because of this.

And now suppose that the spouses for the first three years (2009-2011) received a deduction not only for the cost of the apartment, but also for interest on the loan paid during these years. Via mortgage calculator (There is on the site of many banks) It is easy to calculate that in the first 3 years, 537.4 thousand rubles will be paid for interest on the loan. Consequently, for the remaining 7 years, the family accountable (excluding the repayment of the amount of the main loan) will pay 650.2 thousand rubles to the Bank. If you make a deduction for this amount, you can get 84.5 thousand rubles from the budget.

In principle, and with this situation, it makes sense to admit to tax authorities in the use of Matkapital, pay 47.54 thousand rubles, but then for 7 years (the balance of the loan period) from the budget of 84.5 thousand rubles. The profit of the borrower (borrowers) will be 37 thousand. True, to get it, you will have to collect paper several times, fill in the declarations, run into tax, etc. Moreover, 47 thousand will have to give today, and the response 84 thousand will come with installments at 7 years. During this time, inflation sparses from the amount of the fair part. As a result, it may turn out that income (in terms of the real purchasing power of money) will be quite small.

From here Moral - if you were on the site of our heroes, then before going for tax deductions, count economical effect Similar step. And learn that if the need to return money to the budget will open the next year after the use of the Matteripal or later, the tax authorities can impose a fine - 20% of the unpaid amount plus a small penalty for every day of the delay of payment (based on about 9.7% per annum).

In the risk group - cheap accommodation

And one moment. At the beginning of the article, we said that in the risk group there may be only those who bought housing is cheaper than 2.3 million rubles (approximately). Where did we get this amount?

Under the tax deduction falls maximum from the cost of housing. If the purchased apartment is more expensive than 2.3 million, then the family gets deduction on the same two million (i.e., the budget returns to it 260 thousand rubles) and in fact it remains not yet falling under the deduction of the limit - 0.3 million or more, which Approximately corresponds to the size of maternal capital. Now, if you use "baby money" to pay off a mortgage (in 2012, their amount is 387.6 thousand rubles), then the entire size of the Matkapalo is approximately laid into the limit from which the budget did not return anyone. Consequently, the family is nothing (almost nothing) should not budget.

If the cost of housing is less than 2.3 million, then Matkapital seems to be pulled by a portion of two million, which is deduction. Because of what the amount, deduction, lovel citizens By law, it will decrease, and from the apartment owners will require the return of the money obtained from the budget.

Matkapital and tax deduction of concepts and not interconnected, but it is not always worth counting on their simultaneous use.

The amount of maternal capital can be partially or fully compensated for the cost of purchased real estate. In turn, when buying real estate, you can count on receiving a tax deduction. In this regard, many certificate holders worries if the funds allocated from the budget were spent on improving housing conditions, whether it is possible to claim a tax deduction when buying an apartment with maternal capital.

Legislative norms regulate all aspects of relationships arising between citizens, legal entities and government budgetary structures. Speaking O. maternal capital, navigate, follows the norms set out in Federal Law No. 256, published at the end of 2006. According to this regulatory Act Funds federal budget It is allocated to families in which, starting from 01.01.2007, a second or subsequent child was born.

The amount of state support is fixed and the same for everyone. The subsidy is one-time character, and it is possible to use it only in certain directions. Selected funds are allowed to spend on:

1. Improving housing conditions by buying housing or overhaul in it.
2. Obtaining children education.
3. Rehabilitation actions aimed at adapting disabled children.
4. Increased mother's retirement benefit.

Where to spend money and when to use the dedicated subsidy, the family decides, but most often this money goes precisely for the purchase of real estate.

Tax deduction

Tax deduction, as a concept, has long and firmly included Russian citizens. There are many species of this state compensation, each of which has its limitations and conditions for implementation. Tax deduction when purchasing real estate allows you to return a rather significant part of the invested funds. However, in order to take advantage of such an opportunity, it is necessary to be employed and regularly deduct an inclusion of 13% in the state budget. Only a certain amount can be refundable, which can be calculated over the past 3 years, but not earlier.

According to paragraph 1 of Article 220 of the Tax Code of the Russian Federation, it is possible to obtain a tax deduction when buying:

1. Apartments.
2. Rooms.
3. Private house.
4. Property shares.
5. Land plot.

In addition, it is calculated during the construction of a private house for the amount of tests spent not exceeding the established threshold.

Use maternity capital on:

1. Buying apartments of the primary and secondary market.
2. Acquisition of a room or share ownership if it is highlighted.
3. Home construction.

It should be borne in mind that the means of maternal capital are distinguished free as a subsidy. They do not need to return to the state and taxation they are not subject to. In accordance with this, paragraph 5 of Article 220 of the Tax Code of the Russian Federation registers that it is impossible to receive a deduction on the amount of budget funds.

Flat

You can use the laid Matkapal certificate:

1. Upon reaching the child of the age of three, if it comes to the full payment of the value of real estate or the conclusion of a contract by installments of payment with the seller of livingplas.
2. At any time, if it goes to repay a part of the main debt in the mortgage.

The tax deduction is accrued differently depending on how the living space was purchased and what is its cost. Consider the simplest variations:

1. The housing was acquired at the same time. Deduction is calculated from that amount moneywhich is spent by the buyer from his own pocket.
2. The apartment is decorated in a mortgage. The extensive means of the Matkapital are taken away at once, the remaining amount of the principal debt is subject to calculus. The property deduction applies to interest, but only on those sums that were actually paid, and not calculated purely hypothetically.

If the housing is purchased under the contract of equity participation, then it is possible to rely on the return of funds only after state registration of property.

A private house

Acquisition of a private house can be made:

1. Exclusively for the means of maternal capital. In small settlements, especially in villages and villages, the cost of houses can be fully covered by the budget subsidy.
2. With partial use of state and own cash.
3. By attracting borrowed amounts when making a mortgage loan.

In all cases, the size of the subsidy is deducted, since it does not extend to it. The remaining amount applies a set calculus.

Please note that there are maximum limitations on the size of compensated funds. The property deduction is calculated with the amount not exceeding two million rubles. But when paying interest maximum size Increased by 50% and is three million rubles.

Building housing

The construction of housing may imply under them:

1. Building a private house.
2. Participation in the shared construction of housing.

In both cases, the materials of the Matkapali can be involved for partial repayment of construction costs.

Property deduction applies to sums:

1. Spent from its own budget, excluding the budget subsidy.
2. Reasonable documentary confirmation of spending.

In both cases, the refund of the tax paid over the past three years can be made only after the object of commissioning and the state registration of ownership of Rosreestre. The amount of tax deduction in each situation is calculated individually.

Purchase of housing with a machinery

Each certificate holder can buy housing with the use of maternal capital, which has not previously spent the allocated money on other permitted needs. When choosing a future property, it is important to comply with the required conditions:

1. The object should be located in the territory of the Russian Federation.
2. The living space is obliged to comply with the established standards.
3. Common wear of the building cannot exceed 50% threshold.
4. The seller must be an adult, sane and not to be a buyer's spouse.

It is not possible to use the machinery of the Matkapalo on their own, as it is issued as a certificate. The transaction should be considered and approved by the Specialists of the Russian Federation, which actually transfer funds, and immediately at the expense of the seller, bypassing the hands of the buyer.

Features of receiving deduction

The certificate holder, which took advantage of the state aid and spent money in full or partial volume on the purchase of living space, can expect to receive property deduction Only in the event that its personal funds were spent on over the size of the subsidy. In fact, the refund is made from the difference between the cost of real estate and the amount of maternal capital.

It will not be possible to take advantage of the property benefit in the following cases:

1. The cost difference was paid by the employer or other person free.
2. The contract is concluded with an interdependent face, although in this case the transaction will not be approved by the FIU experts, which by itself eliminates this item.
3. A citizen has previously received a tax deduction for the purchased living space in full.

In addition, it is necessary to comply with even a lot of mandatory conditions to get the opportunity to qualify for the return of money previously paid to the state budget in the form of incongrators of the NDFL.

Conditions for receiving deduction

Alternatively, only those persons who are residents of the Russian Federation can apply for the return of the spent means.

Until 2014, it was possible to use this right once per object, even if its value did not cover the maximum permissible value. Starting from 2014, everything changed and now applies a cumulative approach, but exceed the established barrier, as before it is impossible. If the return is made in full, then it is impossible to claim a re-calculation.

There are other mandatory conditions. The resident of the Russian Federation may claim to return the part of the money if:

1. He is officially employed.
2. Pays NDFL at a rate of 13%.
3. Used for purchase real Estate Own accumulation or borrowed money.

Only NDFLs are subject to return, held over the past three years.

Tax deduction size

Property deduction has its maximum limits. It should be counted with the amount not exceeding:

1. 2 million, if it comes to the addition of own funds.
2. 3 million when mortgage was framed.

These boundaries can be achieved by the total value of several objects. When calculating it, the following costs are taken into account:

1. Actual spending on the purchase of housing.
2. Money paid as interest for the use of borrowed funds.
3. Amounts spent on repair, finishing, redevelopment.

Since tax rate individuals 13% is equal, it is easy to calculate the size of the actual return in each specified case:

1. When using their own savings, it will be turned out to return no more than 260 thousand rubles.
2. Paying a mortgage loan, you can get back 390 thousand rubles.

In each case, the return amount is calculated individually based on the size of the income received and the value of the acquired real estate.

Order of receipt

It is possible to get a tax deduction only with the amount that was paid from your own pocket or taken to a mortgage, the maternity capital is not taken into account. To return funds, it will be necessary to make the following actions:

1. Collect a mandatory package of documents.
2. Submit them to tax inspection or directly to the employer for calculation.

After checking the presented papers, a decision will be made about a positive response or refusal to calculate the deduction. If the tax inspectorate found a request for reasonable, and the documents provided were fully satisfied with the requirements of the requirements, the money will be returned to one of the possible ways:

1. In full on the specified current account.
2. Parts in the form of a NDFL non-retained monthly, up to a complete return of the accrued amount.

The first option is possible only when the documentation is submitted to the tax inspection, and the second when contacting the employer.

Documentation

Return monetary sums Requires a whole list of papers. They should substantiate the need to apply tax deductions, prove the amount of money spent on real estate and provide information about the amount of personal income tax over the past three years. When contacting FTS, it will be necessary to submit the following forms:

1. Applicant passport.
2. Application for refund.
3. Declaration in form 3-NDFL.
4. Paper, which will prove the amounts of incurred costs. This may be a contract of sale, receipt with the indicated amounts of interest paid, etc.
5. Help with jobs, where the citizen of the amount of retained NDFL worked.

When contacting the employer, especially if the employee works there over the past three years, only documents on the cost of purchasing living space will be needed from the entire list.

Tax return

When contacting the tax inspection, there are posses, because funds are returned to the payer's current account, but there are also their disadvantages. These include:

1. The need to collect a large number of documents.
2. Filling the tax return.
3. In addition, you can only capture the past years and closed tax periodsand not current.

The declaration is filled with the payer of the NDFL over the past year. It should be passed until April 30, but in the case of the return of PPFL, this period can be extended. The form of 3-NDFL is unified, it can be filled from hand or in print.

Statement

An application for tax deductions is written later, after all documents are already collected. It is compiled according to standard form and contains such information:

1. The name and number of the Department of the IFTS, where the application is sent.
2. Applicant data - FULL NAME, registration address, passport data.
3. Contact number.
4. Taxpayer number.
5. Name of the form.
6. Request for Ndfl in connection with the acquisition of real estate.
7. List of attached documents.
8. The date of writing a form.
9. Personal signature of the applicant and its decoding.

The application is written in one instance by hand or on a computer.

Documents at housing

The most attention should be paid to the collection of documents that justify the amount of funds spent on the purchase of housing. It can be:

1. Contract of sale.
2. The contract of equity participation in construction.
3. Mortgage lending contract.

If costs are included in the amount of expenses, the costs of repairs are included, then it will be necessary to attach checks on the purchased building materials and work performed. When it comes to compensate for interest paid, you should contact credit Organization To obtain a certificate of the amount of mortgage percent already paid.

Sample documents

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