Getting compensation for the built house by the maternity capital. Who and in what cases can receive compensation from maternity capital for building a house? The conditions under which compensation for maternity capital is provided for construction costs

Maternity capital to compensate for the costs of a built house

Amendments adopted Federal law dated July 28, 2010 N 241-FZ "On amendments to certain legislative acts Russian Federation and the procedure for providing lump sum at the expense of maternity (family) capital "are related not only to those who plan to build a house on maternal capital on their own. The law now allows the use of maternity capital and to compensate for the costs of already built or reconstructed own individual housing. At the same time, this provision applies only to houses, the ownership of which the owners of the certificate received after January 1, 2007.

According to part 1.3 of article 10 of the Federal Law of December 29, 2006 N 256-FZ "On additional measures of state support for families with children":

"Funds of maternity capital, on the basis of an application for the disposal of the person who received the certificate, can be issued to compensate for the costs of an individual housing construction object (OIZhS) built (reconstructed) by him or his spouse, upon presentation of the following documents certified in accordance with the procedure established by law:

List of documents for compensation of expenses for a built house with maternity capital

Land title documents, intended for the construction of an individual residential building:
- copies of documents of the person who received the certificate, or his spouse, confirming the ownership of the land plot, the right to permanent (unlimited) use of the land plot, the right to inherited life ownership of the land plot, the right to lease land plot or the right to free use of a land plot intended for individual housing construction, on which the construction (reconstruction) of the housing estate was carried out;
Extract from the One state register real estate rights the person who received the certificate, or his / her spouse, for the constructed OIZhS, which arose not earlier than January 1, 2007, or for the OIZhS reconstructed after January 1, 2007 - regardless of the date of occurrence of the specified right;
Written commitment the person who owns the OIZhS, register it in common property families within six months after the transfer of maternity capital funds by the PF RF - if the housing is not registered in the general shared ownership families.

The person who received the certificate also submits a document confirming that he has a bank account, indicating the details of this account.

A residential building, built (reconstructed) with the use of materiel funds, is registered in the common ownership of parents, children (including the first, second, third child and subsequent children) with the determination of the size of shares by agreement.

Moreover, the funds of the capital can be used for the execution of those related to the improvement housing conditions obligations that arose before the date of acquisition of the right to additional measures state support.

When sending maternity capital funds to compensate for the costs of a built or reconstructed residential building, one should also be guided by paragraph 10 (4) of the Rules for the allocation of funds (part of funds) of maternal (family) capital to improve housing conditions, approved by the Decree of the Government of the Russian Federation of December 12, 2007 No. N 862.

Requirements for persons claiming tax deduction

There are the following requirements:

resident status;
receipt of income from which personal income tax is deducted in the amount of 13%.

Who can't get a deduction

The following categories of citizens will not be able to apply for income tax refund:

Individual entrepreneurs on a simplified taxation system(payers of the unified imputed income tax, unified agricultural tax, or they patent system taxation.

Despite the fact that this category of persons receives income, it does not pay personal income tax from it, since these taxation regimes have replaced income tax with a single tax calculated at different rates. In this connection, in order for an individual entrepreneur to be able to obtain the right to a refund of income tax, he must have a source of income taxed with personal income tax at a rate of 13%.

Citizens without official earnings. For the purpose of refunding the tax deduction (hereinafter referred to as n / a) during the construction of a house, the fact matters payment of personal income tax to the budget. In this connection, even if at the time of the construction of the house the citizen had a source of income, but did not deduct anything from him to the budget, he is deprived of the right to a benefit until the beginning of the payment of personal income tax to the state treasury.

Pensioners who are retired for more than 3 years before the date of construction of the house... The specified category of persons can apply for a refund of income tax only if no more than 3 years have passed before the registration of ownership (hereinafter p / s) to the erected house.

Persons who are officially married. Features of the tax refund by the specified category of persons depend on the year of receipt of the payment order for the erected structure.

If it was received before 2014, the distribution of n / a is made according to a written agreement between the husband and wife, in which he determines the share of each to receive n / a or according to the size of shares (if the property is a common share).

If the house is registered after 2014, regardless of which property is registered for housing, income tax refund is carried out on the spent expenses. And since all the property acquired in marriage is general rules in general, it does not matter which of the spouses paid the construction costs and for whom the house is actually registered. Both husband and wife will be entitled to a tax refund in the amount of 2 million each.

What expenses can be included in the tax deduction

The following expenses may be included in the composition:

on the acquisition of land for construction (the purpose of the land must be for individual housing construction);
for building a house (cottage). These include the cost of buying building materials, developing documentation, and directly the work itself on the construction of housing;
for internal repair. These include the purchase of finishing materials and payment for the work of builders;
for the construction of gas, electricity and water supply and sewerage networks;
on the cost of repayment of credit interest.

All other costs, for example, for the purchase and assembly of furniture, services of third parties for registration of ownership of housing, etc. in n / a are not subject to inclusion.

Features of obtaining a tax deduction

There are the following rules:

a tax refund on a land plot purchased under individual housing construction can be obtained only when a house is built on it and a p / s is issued for the building;
the built structure must have a purpose: a residential building. If the purpose of the building is: a residential building, then the state will not confirm n / a on it;
income tax refund is possible only if the house was built with your own money, and not with the funds of the state, maternity capital, employer and other subsidies;
also it will not work to get n / a if the land for the house was bought from close relatives.

The amount of the benefit provided for the construction of a house

In 2019, the size of n / a is equal to:

2 million rubles spending on buying land and building a house (including finishing);
RUB 3 million on credit interest.

Example

Sukhova V.A. acquired land and built a house on it. She registered the ownership in December 2014. The total cost of spending was 6.4 million rubles. She took out a mortgage for the construction. Overpayment for the year amounted to 230 thousand rubles. In January 2015, she filed for an income tax refund. The amount that she will reimburse for 2014 will be 290 thousand rubles. (260 thousand + 30 thousand):

For the main n / a, the refund amount will be:

RUB 2,000,000 * 13% = 260,000 rubles.

For mortgage%:

230,000 * 13% = 30,000 rubles.

It should be noted that until 2014 the amount of the mortgage deduction was unlimited and was declared in full. However, it was not allocated as a separate type of deduction and could not be declared on its own.

The procedure for obtaining a deduction

N / in during the construction of a house can be obtained in two ways:

Through the Inspection.
Through an employer.

Income tax refund procedure tax authority in 2019 the following:

Filling in a declaration (form 3-NDFL) and an application for obtaining n / a.
Collecting the necessary documents.
Delivery of a package of documents to the n / a at the place of residence.
Obtaining, after 3 months from the date of submission of documents, a decision on the return of income tax.
After 1 month from the date of the decision, the funds are transferred to the personal account.

The procedure for obtaining n / a when building a house through an employer:

Collection of a package of documents (without reporting attachment).
Drawing up an application for obtaining n / a at the place of work.
Upon the expiration of 1 month after the submission of the documents of the decision on confirmation of the right to n / a.
Delivery of the received document at the place of work.

List of required documents

To receive an income tax refund in 2019, a citizen must submit to the tax authority:

documents confirming the expenses for the construction and decoration of the house;
payment documents;
papers confirming p / s for the house and land;
declaration;
application for obtaining n / a or confirmation of the right to it;
application for the distribution of expenses (if n / a is distributed between the spouses in different proportions);
marriage certificate;
loan agreement and repayment schedule% (if interest deduction is declared at the same time).

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It has long been known that the purchase of an apartment gives the right to reimburse the state for part of the money spent. At the same time, not everyone is aware that you can also get income tax refund when building a private house. Thus, it is possible to "sit on two chairs at once": build the house of your dreams and return part of the money spent on construction. The procedure for such compensation is established by Article 220 of the Tax Code of the Russian Federation.

Who will be refunded taxes for the built house?

Not everyone has the right to a refund of income tax when building a private house. Actually, there are few conditions, only three. In order to carry out such a procedure, you need:

be a citizen of the Russian Federation or have the right to officially reside and work on the territory of the state for at least 183 days a year;
be officially employed and deduct the corresponding income tax from their earnings;
collect all Required documents and submit them for consideration and verification in tax office.

When the deduction is not provided

There are also conditions under which income tax refunds for the construction of a private house are not made. For example, such:

you have not formalized the construction;
all or some of the payments were paid from budgetary or subsidized funds;
the right to a tax refund was previously exercised;
you did not build a house from scratch, but acquired an unfinished construction object;
your employment is unofficial, you receive a salary "in an envelope";
there are no documents confirming expenses;
you paid for services, for example, to relatives.

Important! If you purchase unfinished construction and still count on the return of personal income tax, then the contract must clearly indicate that the acquired housing is recognized as an unfinished building, unsuitable for housing and needs to be improved.

What is included in construction costs

If you are planning to receive an income tax refund when building a private home, be sure to keep all documents that can prove your expenses. Costs may include:

checks and bills for construction and finishing materials;
receipts for payment of development project documentation and estimates;
bank statement for the purchase of unfinished construction;
copies of contracts for the provision of construction services and finishing works;
payments to utilities for conducting and connecting communications (electricity, water, gas, sewerage).

Attention! All building materials must relate to the construction of a house. If you purchased, for example, logs for the construction of a bath, this money will not be included in the estimated amount.

Tax deduction for the construction of a summer house

If you decide to receive a tax deduction for the erected cottage, you need to consider some subtleties. tax code The Russian Federation directly points to the fact that personal income tax reimbursement can only be obtained for the construction of a residential building. This means that if your documents indicate that a summer cottage or garden house was being built, it will be problematic to get part of your personal income tax back.

To avoid complications, the documents must indicate exactly "residential building". Moreover, the room must correspond to this name, that is, it must have main premises and utility rooms. It is worth remembering that a property benefit can be issued not only for a building, but also for a land plot.

Is a preferential deduction possible under the condition of shared construction

If you are building for yourself not a house, but an apartment, then the speech, most likely, is about shared construction. Income tax refund is also possible for you. Here, the following items can be included in the costs:

development and drawing up of a project and an estimate;
purchase of materials for construction;
costs for Finishing work and the construction itself;
laying the necessary communications.

When participating in shared construction, you should be especially careful. Sometimes difficulties arise:

if from the moment of signing the agreement on shared construction more than three years have passed before the day the premises were put into operation, and it will most likely be required to return personal income tax through the court;
sometimes the developer, instead of an agreement on shared construction, concludes some other type of agreement - in this case, the procedure for returning personal income tax is greatly complicated.

There are situations when difficulties arise in obtaining ownership of the constructed housing. This may be due, for example, to the bad faith of the developer company; if you delay with this issue, you can lose a significant part of the funds to be reimbursed due to inflation.

The documents

To make the whole procedure as fast and simple as possible, you need to carefully prepare all the documents. To get your income tax refunded, you will need:

contract for the purchase of a building plot or purchase and sale of unfinished construction;
any invoices, receipts, checks, receipts, bank statements confirming the amount of your expenses;
acts of acceptance and transfer of works performed construction firms or by employees of public utilities (for construction, supplying communications, finishing, and so on).

You will also need other papers:

an application for a refund of tax paid by you;
declaration in the prescribed form 3-NDFL;
certified photocopy of all pages of the civil passport;
2 – Personal Income Tax (this is a certificate of income from the place of official work).

Features of the return of personal income tax

The Tax Code of the Russian Federation, more precisely Article 88, requires that office check was completed within no more than 90 days from the date of filing the declaration. This means that in three months not only it will be thoroughly studied, but also all the documents attached to it.

After the specified time, the tax inspector will decide on the return of personal income tax and notify the taxpayer of the results of the audit. If all documents are in order, it will be returned. Otherwise, the papers will be returned for revision. You will have to either correct the shortcomings or challenge the decision in court.

The income tax refund itself has several nuances. V new edition, which has been in effect since 2014, there are some changes that make life much easier for Russians. For example, if earlier the privilege was provided only once and did not depend on the cost of housing, now the payment procedure is established with reference not to housing, but to its price.

In general, the taxpayer is entitled to a refund of 13% of the costs incurred. Wherein maximum amount, with which personal income tax is reimbursed, cannot exceed 2 million rubles. That is, no matter how much it costs the taxpayer to build a new house, the most that he can return is 260 thousand Russian rubles... But if the actual cost of housing was less than 2 million, the missing amount can be "picked up" the next time, when building another housing. Thus, you can build as many houses as you like, but the total amount of the returned personal income tax will not exceed 260 thousand.

Another innovation concerns housing acquired (built) in marriage. Now the legislator is equalizing the rights of both spouses. On tax deduction both husband and wife can apply for personal income tax. So the family will receive a cumulative deduction from total amount 4 million rubles.

Personal income tax return options

To get your personal income tax back, you can go in two ways. The first is to contact the tax office. There you need to provide a full package of documents for consideration. What kind of papers will be needed was mentioned above. In this case, the period for refunding income tax takes at least three months. After a decision is made, the tax authority must additionally submit the details of the current account to which the funds will be transferred.

The second way is to contact your employer. To do this, you need to go to the Inspectorate of the Federal Tax Service with a statement about the need to receive a deduction. At the same time, it is required to provide the tax authorities with all the documents specified above. The only exception is the declaration. In this case, there is no need to submit the 3-NDFL form. After receiving a response from the tax authorities, you need to take it to the accounting department of the company where you work, and write a corresponding statement there. All further calculations are the responsibility of accountants. Now personal income tax will not be withheld from your salary until you select the full amount of the benefit.

From the moment the second child is born in the family, the state provides an opportunity to use budgetary funds according to the MSC program. In addition to the simplest option with the purchase of a residential property, many citizens decide to build own home, which is also allowed by Federal Law No. 256-FZ.

Is it possible to use the MSC certificate for construction

In the list of possible directions for transferring funds under the certificate, Law No. 256-FZ allows building a house for maternity capital.

In this case, the concept of construction includes the following actions:

disposal of maternity capital for the construction of a new house;
use of maternity capital for the completion or reconstruction of a house;
the allocation of mate capital for the already actually completed construction.

The main problem that will arise before citizens who have begun building a house for maternity capital will be the confirmation of the documented expenses. If any store issues such documents for the purchased materials, then the construction of the object by its own efforts will not allow an objective assessment of the cost of the work. Thus, it is possible to build a house for maternity capital within the framework of the MSC program, but it is necessary to establish in advance the procedure for confirming all the work performed.

Conditions for receiving funds in 2019

To use maternity capital for the construction of a private house, you must comply with the conditions regulated by Law No. 256-FZ:

the construction of the facility must be carried out within the Russian Federation;
the land allotment on which the construction of the building is carried out must be owned or otherwise legally owned by citizens;
for the construction of a house under the maternity capital program, there must be the necessary design and estimate documentation, approved in accordance with the established procedure.

Important! If intended purpose land was not the construction of a residential facility, then it will be impossible to send maternity capital to the construction of a house.

In this case, one of the basic conditions of Law No. 256-FZ has not been observed.

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Required documents

To transfer funds, you must contact the territorial office of the PFR with the following package of documents:

a statement from the mother, on the basis of which the capital will be directed to the construction of a house;
original certificate of MSC;
passports and birth certificates of all family members;
agreement, decree or other document of title for a land plot;
permits, if required by the conditions of construction;
contract agreement, if the family decided to hire outside workers instead of their own forces;
notarial obligation to register ownership of the erected object in favor of all family members no later than six months after the completion of the construction.

Attention! Maternity capital in housing under construction as of 2018 is 453,026 rubles. 00 kopecks

This is the amount that citizens who decide to build a house by their own efforts or with the help of a specialized contracting organization can count on.

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Use of contractors

If the family decided to build a house for maternity capital on the basis of a work contract, it will not be able to receive the money itself, since the funds of the MSC will be transferred to the contractor on the basis of the submitted estimate, but within the total amount of the certificate.

Attention! The use of maternity capital for the construction of a house is allowed only after the second child reaches the age of three.

Alternatively, it is allowed to use maternity capital for the construction of a house for which the initial funds were received on the account bank loan... When using hired force, it is necessary to document all expenses incurred. Maternity capital for the construction of a house will be transferred based on the cost of the estimate for materials and work performed.

Self-construction

In this case, the following features must be taken into account:

the capital for the construction of the house will be provided in equal parts, 50% at the initial appeal of citizens and 50% after confirmation of the completion of the construction;
When building a house on its own, maternity capital will be transferred to the account of one of the spouses who carries out all the work.

Attention! The maternity capital for building a house on its own will be fully paid if the conditions for putting it into operation and registering the object on cadastral registration are met.

How to get MSC funds for an actually built object

The question of how to build a house for matkapital will not arise if citizens erected it even before obtaining the right to participate in the MSC program.

In this case, it is possible to compensate for the costs subject to the following conditions:

the date of the actual construction of the object must be no earlier than January 2007 (when the family capital program came into force);
compensation was applied for after the second child reached the age of three;
the construction of the facility was carried out by citizens' own efforts, without the involvement of contractors.

If these requirements are met, the family can apply to the territorial office of the Pension Fund of Russia with a standard package of documents confirming the registration of ownership of real estate. At the end of the two-month verification, the funds will be transferred to the account. The total amount of compensation will not exceed the total amount according to the MSC certificate, i.e. not more than RUB 453,026 00 kopecks

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