Refund of income tax for purchased housing. How to return the tax on the purchase of an apartment. How to return the tax on the purchase of an apartment at a time. The cost of acquiring an apartment

The answer to the question of when you can apply for a tax refund depends on the type of your contract under which you purchased a home.

We found out from what year the right to tax refund arises. Let us call this year "the year of the right of return." Now you need to wait until the end of this year. And it will be possible to apply for a refund. The right to a tax refund when buying a home on a mortgage, by the way, extends to the entire calendar year (it will be possible to return taxes withheld throughout the year), even if you received the necessary document (for example, a certificate) on December 31. The right to return arises both at the cost of housing, and at interest paid on the mortgage (these are two components of one deduction). And the procedure for obtaining a deduction is always the same - first at the cost of housing, and then at the interest paid on the mortgage.

3-personal income tax return tax must be submitted within 3 years from the end of the year for which taxes are returned. For example, documents for a return for 2014 must be submitted before the beginning of 2018. The date of May 01, which is often submitted declarations, is not for you. If you submit documents including a tax return only for tax refund, you can submit documents at any time of the year. Until May 01, they submit a declaration to those who, for example, are required to report any income.

2. For what years can I apply for a tax refund?

The answer to the question for which years it is possible to submit documents for tax refund depends on whether you are a pensioner at the time of filing the declaration (exactly at the time of filing the declaration).

All who are not senior citizens

Senior citizens

For the "year of the right of return" (we defined it in the paragraph above) and all subsequent calendar years that have already ended. Moreover, an additional condition is only for those calendar years from the moment of the end of which less than 3 years have passed at the time of the submission of the declaration. Example No. 1: For example, your right to return came in 2005 (this is “the year the right to return”). You are applying for a refund on September 29, 2015. You can apply for a refund only for 2012, 13, 14 years. Example No. 2: For example, your right to return came in 2013 (this is the "year of the onset of the right to return"). You are applying for a refund on September 29, 2015. You can apply for a refund only for 2013 and 14 years. Example No. 3: For example, your right to return came in 2014 (this is "the year the right to return" comes). You are applying for a refund on September 29, 2015. You can apply for a refund only for 2014.

For all calendar years that have already ended, from the moment of the end of which at the time of filing the declaration less than 3 years have passed. But at the same time, it is possible to submit documents only after the end of the calendar "year of the right to return" (we defined it in the paragraph above). For example, your right to return came in 2014. You are applying for a refund on September 29, 2015. You can apply for a refund for 2012, 13, 14 years. That is, the right to return with you extends to 2012, 13, 14 years, despite the fact that it came in 2014.

3. What documents should be submitted for tax refund?

Documents that must be submitted for tax refund can be divided into three groups:

The declaration and statement that you need to prepare yourself	Certificate 2-PIT from the place of work	Copies of documents for housing: contract of sale, etc.
3-NDFL tax return and a statement (for tax refund), which should include the bank details of your account to which the money will be transferred. They can easily be prepared on the Taxia website for any region of Russia.	The 2-NDFL certificate from the place of work will, as a rule, be issued to you by the accounting department. This is a certificate in a special form, and the accounting department of any organization knows how this certificate is made. This certificate contains basic information about you (address, etc.) and information about income and tax for the period (usually for a calendar year).	You will need to make copies of documents for housing, such as a contract (sale or another), a certificate of registration of law (or an act of acceptance), a document confirming payment.

In some cases, special documents may be required. For example, when tax is refunded, when part (share) of the housing belongs to the child, - a birth certificate of the child. Here is a detailed list of documents and an explanation of how to prepare them - the page "Purchased Housing" / "Documents for deduction." With this instruction, preparing the right package of documents will be simple. In fact, you need to fill out a declaration and a simple application. Take a certificate of 2-personal income tax. And make copies.

If you submit documents immediately for several years, formally these are several different packages of documents. But you can file them at the tax office at a time. Each package of documents will have a separate declaration, statement, certificate 2-NDFL. The same documents that are “general” for all years (for example, a sales contract), we recommend that you attach only once to the first calendar year.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the right documents for the maximum return and submit these documents with the Tax. With Tax, the inspection will approve the documents and they will not have to be redone. You will receive the right documents and expert advice. And then you can choose whether to take the documents to the inspection yourself or submit online.

4. Where to apply?

All documents must be submitted to the tax office at the place of your permanent registration at the time of filing the declaration. It is your registration, regardless of where the purchased housing is located. Here you can find out at your address (your registration) where your inspection is located - the "Useful" / "Information" page.

If you were previously registered with another inspection and / or you previously received your TIN (tax identification number) at another inspection, you must in any case submit documents to the tax office at the place of your permanent registration at the time of filing the declaration. All necessary actions to "transfer" your data from one inspection to another inspection will do independently.

For tax inspectorates, accepting tax refunds is the usual standard procedure. For example, in 2014, according to official data from the tax service, more than two million Russians returned taxes when buying or building housing. In inspections, separate “windows” are usually highlighted for individuals applying for tax refunds. Queues in inspections, as a rule, are not in these "windows", but in others - for companies and entrepreneurs.

5. How to apply?

All documents are submitted in one copy. But we recommend that you print the declaration in duplicate (both of which should have a signature, date, and so on). Then, when submitting the declaration, please ask the inspection officer to affix the acceptance note on the second copy. And keep the second copy for yourself, in case you need to prove that the declaration has been filed. Also, in duplicate, you can print the statement (if any) and ask to put a mark on it.

Together with the declaration, immediately, at a time, you can submit all the necessary documents. It remains only to wait until the money arrives in your account. In October 2012, the tax office confirmed that a tax refund application can also be submitted immediately. That is, to get a return, one "trip" to the inspection is enough.

6. What to do next?

Then you have to wait. The tax office has three months to verify your documents and one month to transfer money. Therefore, if you have submitted the correct documents for tax refunds when buying an apartment in a mortgage, at the latest, 4 months after the submission of the documents, the returned taxes must be received in your account.

If you bought or sold an apartment, then you can expect to receive a tax deduction - a kind of compensation from the state. It is possible either in the form of tax exemption, or in the form of a tax refund.

Tax deduction for an apartment: to whom does it rely and to what extent?

Property tax deduction is intended for both sellers and buyers. The most important thing is that they be employed and pay the established tax. For this reason, the unemployed, pensioners, students, or workers working illegally do not have this right.

Also, those persons who purchase real estate from their close relatives (the so-called interdependent persons), or if the purchase was paid not by the applicant, but by another person, are not entitled to a refund. Therefore, in all receipts, payment orders and other certificates of transfer of money, the applicant must appear.

For a certain group of citizens, there are subtleties to paying taxes, for example. We tried to collect all the information on the benefits.

The deduction is returned once in a lifetime, it is applicable for the sale of apartments, shares, as well as for transactions using a mortgage. The seller is returned up to 13% of the amount of 1 million. rubles (up to 130,000), to the buyer - 2 million rubles (up to 260,000), moreover, if the apartment is bought on credit, then, in addition, up to 13% of the paid interest is returned.

It is not necessary to delay the receipt of the tax deduction, since the established period for which the tax returns the funds is 3 years. This period is associated with the passage of limitation, it is enshrined in the Civil Code.

If you are a seller, be sure to file your income tax return by April 30th. But a tax refund application can be contacted at any time within 3 years after the transaction.

Tax refund: where to start?

After the purchase and sale transaction of a real estate object was successfully registered in Rosreestr, and the new owner received the documents in his hands, it's time to collect other references:

• a document in the form of 2 personal income tax from accounting on the amount of your income and withheld taxes for the previous year;
• document on form 3 personal income tax;
• copies of documents for the apartment confirming the right of the owner to it: the contract of sale and certificate of ownership;
• copy of receipt or other document confirming the actual transfer of money;
• bank account number where the tax authority can transfer money, as well as other bank details;
• agreement on the redistribution of deduction, a copy of the marriage certificate (if the apartment is jointly owned, or if one spouse intends to receive payment for another);
• copy of the birth certificate of the child, if the apartment is in shared ownership with him;
• copies of passport;
• an application for a property deduction, the form of which can be taken from the tax office or downloaded on the official website of the tax authority.

If you are buying a home on a mortgage, you must additionally provide:

1. 1. a copy of the mortgage agreement;
2. 2. a certified bank statement of interest on the contract;
3. 3. a certified statement from the bank on the receipt of cash on a loan from the borrower.

Copies of documents should be certified independently. To do this, simply write on each sheet the phrase “copy is correct”, put a date, write down your full name and sign it. Documents submitted to the tax office are not refundable.

Where to apply and what happens next?

All documents, as well as an application, must be submitted to the tax authority at the place of your registration. If you send them by mail, keep in mind that the letter must be with declared value and a list of attached documents.

According to the Tax Code, the inspector must check the documents within three months., Within the next month after this, the body makes a refund to the taxpayer account.

Paying taxes is a very important thing and you need to constantly monitor it. You can recognize yours, for example. No need to delay this!

If a positive decision is made, the tax agent, or your employer, will pay the full salary, without deducting 13%. If the buyer wants to return the full amount to his account, he must know that the tax will return only part of the funds to his account for one year. This is usually 13% of income.

If you return the amount of tax monthly through a salary, keep in mind that it is not always possible to pay everything for one calendar year. Therefore, the remainder of the tax amount is transferred to the next year. This can continue for several years until the deduction is paid in full.

If the tax authority delays the return, you can use the norm of Article 78 of the Tax Code, which provides for the payment of interest for each day of delay. The corresponding requirement is also submitted to the tax authority, it must be documented.

When you are planning to return your taxes, remember:

• The tax can be transferred to your account, or your salary will not be taxed 13%;
• Show only your real confirmed income, otherwise the tax may subject your employer to a serious audit;
• If within a month after the receipt of the notification from the tax tax was not returned - you can demand a return of% for each day;

The most important thing when submitting documents is to carefully fill out the application, and also indicate the correct details of your bank account. Otherwise, obtaining a deduction is not particularly difficult.

According to the letter of domestic law, when buying an apartment, citizens have the right to receive state compensation in the form of a refund of a portion of the individual's income tax previously paid to the country's treasury. This phenomenon is called “property deduction.” In this article, we will consider how to apply for a tax refund when buying an apartment and the timing of the return.

The obligation to pay funds from the proceeds is formally assigned to every citizen of the Russian Federation. Basically, income means the person’s wages received at the place of employment, however, their list also includes other cash receipts, for example:

• vacation pay;
• premium;
• payment for work performed concurrently in other organizations;
• dividends and other funds coming from various sources.

A citizen is not obliged to carry out the procedure of calculating and sending tax tax to the budget on his own, for this the employer company, officially having the status of a tax agent, will do this.

For those employees who receive a “white” salary, and there is an opportunity to receive a property deduction when purchasing urban housing.

Instructions for obtaining a deduction for an apartment

This section provides instructions on how to receive the desired refund from the state. Let's consider it in detail.

Step number 1 - the acquisition of housing

Of course, how can one get a deduction for an apartment if the desired immovable object was not acquired. First of all, you need to choose a property option that suits you in terms of cost, distance from work and other parameters that remain individual for each citizen.

Pay attention to the most important nuance! It’s not enough just to purchase an apartment, you need to register it as a property. There are also many hidden pitfalls. So, you can buy an apartment, but write it in the name of another owner. In this situation, the deduction is not due to you. The same applies to the opposite situation, when you are the owner, but another person paid for the transaction. If you are one of the owners, you will receive the right to receive a deduction, as well as people who own housing simultaneously with you.

Step # 2 - payment confirmation

Confirmation of payment actually implies the receipt of a document, contract, certificate of transfer, certificate of participation in shared construction and other papers, inside of which it is indicated: you have paid money for the object, which means that you automatically receive the right to refund part of the tax deductions you paid.

Step number 3 - preparation of a declaration form

The declaration form corresponding to the situation discussed in the material presented is labeled 3-NDFL. You can fill it, either manually or using specialized programs. Inside the submitted form, you must enter various data regarding the purchased housing, the costs incurred and other information necessary to receive the deduction. How to fill it in correctly, you will learn from our

Step # 4 - preparing the remaining documents and submitting them to the tax service to receive funds

We present a list of important documents that must be submitted to the tax office in order to start the process of tax return:

• a certificate from the place of work declaring the income received by the employee and tax fees paid to the treasury, under the marking, which is executed by the accounting department of the employing organization upon receipt of an appropriate request from the employee;
• an agreement or other paper, which is an official confirmation of the transaction and payment of funds, as a result of which the apartment became the property of the person submitting the documents;
• extract from the Unified State Register of Real Estate of the country, which is possible to receive only after the official procedure for registering the right of the owner to own the desired immovable property;
• payment documents confirming the completed finishing work and the cost of buying materials left to bring the apartment into a condition suitable for living;
• application written by the payer who has purchased housing in the name of the head of a specific tax service department, demanding a deduction

Important points

1. The maximum amount of costs, some of which can be compensated, is defined by law as 2 million Russian rubles if the property was purchased using the taxpayer’s own funds, and plus 3 million if purchased using a special loan taken from credit institutions.
2. If you spent less than 2 million rubles on the purchase and decoration of your home, the remaining amount can be transferred to subsequent purchases of real estate. If there is a target loan and interest expenses of less than 3 million rubles, the remainder burns and is not transferred to another facility.
3. Not 2 or 3 million are subject to return, but only 13% of the sum indicated, that is 260 and 390 thousand rubles, respectively.
4. If in fact the income for a particular period is less than the deduction limit, then its balance can be taken into account for the next year and will be provided in another declaration form.

We draw your attention again! You can return not only part of the cost of the apartment, but also to recoup the costs of finishing and purchasing materials. Read how to return money for repairs.

When it comes to obtaining a targeted loan for the purchase of residential real estate, a person does not receive funds to compensate for the costs of repairs or the acquisition itself. Assuming 3 million will go to cover interest accrued to the citizen on the loan. It is noteworthy that earlier it was possible to repay them in full, since there were no restrictions on this type of return, but today this possibility has been eliminated.

If the amount of interest accrued in a particular taxation period exceeds the amount of income received, you can also transfer the balance to the next year by declaring the costs again in the new declaration form 3-NDFL. You can carry out transfers until the costs that have gone to cover interest are recovered. However, it is not possible to exceed the maximum threshold of the available amount, that is, you will not receive more than 390 thousand.

Filling in the column of the declaration 3-NDFL

Let us give an example of filling out the declaration form of the form we need using specific quantities. So, imagine that you purchased an apartment in the central area of \u200b\u200bthe city. Two-room housing along with the cost of decoration cost you 2 million 500 thousand rubles.

In 2016, at work you received 480 thousand, while you have the appropriate confirmation in the form of a certificate for. The amount of tax calculated in the treasury of the state from the income of an individual, according to the certificate amounted to 62 thousand 400 rubles.

Immediately we urge you to pay attention to the fact that the amount of payment for the apartment and the costs of the purchase exceeded the maximum possible cost to cover, therefore, we will focus on the return of only 13% of 2 million rubles, but not from two and a half. However, if you are married or married, your other half also has the right to receive compensation of a property nature and will be able to return 13% of the remaining part of the costs.

Table 1. Step-by-step instructions for filling out a 3-NDFL form

The first section of the form	The second section of the form
Step 1. On the line under number 010, enter the coding “02”, which serves as an explanation for tax officials, thus understanding that the certificate is filled out in order to receive a partial tax refund.	Step 1. The line under the name 010 represents the amount of wages received in a year and other official incomes from which a tax charge is charged; in the presented example, it amounts to 480 thousand units of Russian currency.
Step 2. Line number 040 is used to indicate the amount of the tax charge due to be paid, which in our case is completely absent, therefore, we enter the value “0” in it.	Step 2. Cells numbered 040 and 030 are filled with the same line 010 value
Step 3. Cell 050 is used to indicate the possible amount to be refunded, in this case, this is the amount of tax fees paid to the country's treasury in the reporting period, that is, 62 thousand 400 rubles.	Step 3. The value of the return to the payer is entered on line 080 and duplicated in column 140.

That's all, these main points need to be filled out in the certificate in order to receive a refund of the funds due to the taxpayer.

In what terms is the return of personal income tax when buying an apartment

According to the letter of the law, funds can be transferred in favor of the payer only when the documents have been carefully checked for compliance with the standards for processing and the data presented in them is consistent with reality.

According to documents governing the conduct of such inspections, the tax inspection period for them is given equal to the three-month period from the moment the papers were accepted for processing. Then, upon their completion, the decision-making process on the return of funds starts, it takes about 10 more working days. In addition, the law provides for an additional month for the transfer of funds to the taxpayer who filed the application.

At the end of the specified time period, the payer receives the funds. At the same time, it can lead you and the total period will be about four months, but much less, depending on how quickly the specific stages of processing documents go through.

Note! You must submit a return application to the tax office to start the process of returning funds, otherwise it will stall for a long time.

Video - Tax deduction when buying an apartment 2017

To summarize

A refund of part of the funds spent on buying an apartment is possible when applying for a property deduction to the tax service of the Russian Federation. To do this, you need to determine which department you belong to according to your place of residence, prepare all the necessary documents, pay particular attention to filling out the declaration form, and then submit papers for verification. In this case, it is necessary to be the owner of the desired housing and pay at least part of its cost.

In order to prevent errors in the process of obtaining the deduction, follow the step-by-step instructions presented in the article, which succinctly describes the sequence of actions required to be performed. It also provides a complete list of documents that are required for collection.

The deadlines for receiving a tax refund are very affordable, and can be up to four months. This period is not at all the only possible one, since with each year the work of the tax inspectorate staff becomes clearer and more developed, therefore, time costs are seriously reduced and taxpayers get money faster.

In Russia, compensation is provided for part of the expenses incurred due to the acquisition of real estate. You need to know how to return 13 percent for an apartment - to take advantage of the property deduction (Article 220 of the Tax Code of the Russian Federation). On how to get an income tax refund when buying an apartment, it regulates and establishes the tax legislation of the RF in detail. So, how to get a tax deduction for buying an apartment in 2019?

Conditions for applying the deduction right

The deduction is granted to citizens of the Russian Federation who regularly pay income tax. The percentage of deduction for the purchase of a real estate property is determined in accordance with a coefficient of 0.13 applied to the value of the transaction, but within the framework of the limit allocated by the state. Mandatory conditions for a return of 13 percent:

• resident of the Russian Federation;
• availability of permanent taxable income;
• use of personal funds;
• parties to the contract are not dependent on each other.

The right to receive a deduction can be applied regardless of the property, that is, each of the owners of shares, if there are several, has an opportunity for its part. This norm is innovative, since earlier - until 2014 - the provision was tied to the owner. However, compensation cannot be provided if the money was transferred from other persons.

Additional terms of return - this is the ownership of the object or representatives. It can be:

• owners;
• the spouse of the owner;
• parents of the owner, if he has not reached the age of majority.

How many times a deduction is applied depends on the time the transaction takes place. If the transaction date is earlier than 01.01.2014, then the deduction can be applied once, and if the transaction was made after the beginning of 2014, the number of applications is not limited numerically.

Calculation and determination of the amount

How to calculate the tax deduction when buying an apartment is enshrined in the provisions and algorithms of the Tax Code. Payment and calculation of “income” is made mainly by the accountant of the employer. In specific life situations, the legislator provided for the citizen’s right to refund part of the previously paid tax.

The calculation of the final amount of the deduction is made from the value of the transaction. However, the maximum is limited by the basis for calculation. The base is applied depending on whether the property is acquired immediately or through mortgage registration. For ordinary transactions, the base is a maximum of 2 million rubles, for an mortgage an additional 3 million rubles is provided for loan repayments (for 2019).

Calculation of the purchase of real estate in a mortgage occurs separately to cover the cost of housing and mortgages. Compensation for the cost is provided once, and for interest annually, until the limit is exhausted. For example, the amount of income tax refund for the purchase of an apartment by one person worth 180,000 rubles, will look like this: Tue \u003d 1800000 x 0.13 \u003d 234 000

It is worth considering that the amount accepted for the calculation - the base - may include not only the price of the housing itself. A 13 percent tax refund on the purchase of an apartment also extends to additional costs - finishing work. Of course, you can only use these costs to calculate the amount to be reimbursed if you have a limit. Despite the presence of a limiter for the cost, there is an option how to return 13 percent if you bought an apartment at a price more than. This is available, for example, to spouses who are registered in shared ownership. After which they both have a legitimate reason for the exemption. The limit for both spouses will be independent.

Preparatory phase - collecting documents

The procedure for how to return 13 percent includes several stages:

1. Analysis of the right to grant.
2. Studying the list of documents for tax refund when buying an apartment.
3. Making a request.
4. Pending approval by the Federal Tax Service.
5. Receiving cash compensation.

After analyzing the situation and realizing that you are entitled to a tax deduction, you need to start collecting papers. Paperwork for the return of 13% tax on the purchase of an apartment is slightly different from the conditions.

List of required documents

Mandatory securities, regardless of the method of acquisition of real estate are:

• passport;
• petition ();
• the contract;
• evidence of transfer of personal funds;
• certificate of registration of the object (copy).

Forms required for tax refunds when buying an apartment can be downloaded by clicking on the links above.

Special cases

For spouses

If the object is acquired in the joint ownership of the spouses, then the mandatory papers are supplemented by a marriage certificate and confirmation of the expenses of each.

Apartment purchased before 2014

And with real estate purchased before 2014, you must provide proof of distribution of shares. It could be:

• the court's decision;
• contract between spouses;

Deduction per child

Additional documents upon receipt of a deduction in the name of a minor child:

• birth certificate;
• certificate of ownership in the name of the child.

Finishing work

If finishing work was carried out, then you need to provide actual evidence of the costs of them. Each one decides individually which documents for a return of 13% must be submitted. In case of failure to submit a binding document, the Federal Tax Service may refuse.

Documents for tax refund when buying on credit are supplemented by a loan agreement and the calculation of monthly payments. There are legal and procedural nuances of how to get 13% of buying an apartment on a mortgage, simultaneously with the bank commission. Since interest is calculated from the amount of money spent on payment for the year, you cannot immediately receive compensation for all interest.

Clearance procedure

There are two algorithms on how to return 13 percent if you purchased an apartment:

• one-time payment of the entire amount through the Federal Tax Service;
• use of future benefits through the employer.

One-time payment of 13% through tax

In the first option, the person requesting compensation receives the entire amount due to him in the current account. However, there is a condition - the amount of compensation cannot be more than the “income” for the previous 3 years transferred by the citizen to the budget. If the amount of compensation is exceeded, only a part will be paid, and the remaining funds will be transferred to the next year. The procedure for returning income tax according to the first method is based on the principle of “pay first - then get compensation”.

Algorithm of actions, if the path to contact the Federal Tax Service is selected:

1. Preparation of documents at the beginning of the year following the year of acquisition:
   • filling out a 3-personal income tax return;
   • inquiry in bookkeeping of reference 2-NDFL;
   • collection of transaction papers and payment receipts;
   • writing a statement.
2. Submission of collected documents to the local department of the Federal Tax Service.
3. Waiting for a request to be processed.
4. Receiving funds.

The disadvantage of this procedure is one - a rather long wait. For checking the documents of the applicant, 3 months are given (in special cases they can extend the period), and for transferring funds after confirmation of the right, a month. In total, 4 or more months may elapse from the moment of submission of securities until the moment of receipt of funds.

Through employer

In the second algorithm, the applicant is granted a discount on future payments. The essence of benefits is exemption from income tax. Such a tax refund procedure when buying an apartment does not oblige you to transfer funds to the budget in advance. This option is convenient if the amount paid is less than the due compensation.

An alternative way to make a tax deduction when buying an apartment is through the employer, according to the method of providing benefits. The procedure will be as follows:

1. Prepare a statement to the Federal Tax Service to verify and confirm the right.
2. Wait for verification period.
3. Receive confirmation.
4. Send to employer:
   • confirmation from the Federal Tax Service;
   • the contract;
   • confirmation of the amount spent.
5. Getting benefits in the nearest salary.

This requires a month of waiting for the consideration of the tax request. Then in the next billing period - a month - the citizen already uses compensation.

Minus - with a significant amount of compensation, you may not have time to take advantage of the entire deduction before the end of the year. And for the next period, it is necessary to repeat the procedure for submitting a request and confirming the right. Payments are not automatically transferred to the next period.

A distinctive feature of the option to implement the deduction through the employer is the absence of the need to prepare and file a 3-personal income tax return.

Target dates

The term for applying the tax deduction in the period after 2014 is not limited, that is, you can take advantage of the opportunity for any year after the acquisition of the property. There are no restrictions on the number of calls, but within the limit.

The income tax refund period consists of the period required for the audit and the time it takes to transfer funds to the applicant’s bank account. The beginning of the calculation of periods according to the tax return algorithm is January next year.

For example, the reimbursement period when buying an apartment in 2017 is summer - fall 2019. When using future benefits, the next month after confirmation. That is, if you request payments through the employer, then you do not need to wait for the end of the period - the year when the registration of real estate was completed.

Hello, friends!

Improved your living conditions or bought a land plot? Do you know that you can get a tax refund from the state when buying an apartment with a mortgage or cash? And reimbursement of part of the interest paid is also available. Maximum up to 650 thousand rubles. real money to your current account (260 thousand of the cost of housing and 390 thousand of interest on the mortgage). Such attractive numbers cannot be ignored. Consider what needs to be done for this.

Property deduction is the reduction of the tax base for calculating income tax on the amount that the tax payer spent on the purchase of housing, land under the house or a plot intended for its construction.

A person who has lived in the territory of the Russian Federation for more than six months, officially works and pays income tax (PIT), called a resident. Any resident can count on a tax deduction if he spent his own or borrowed funds to improve his living conditions, in the amount of 13 percent of the actual expenses for the purchase, construction and even finishing work.

Let's consider an example of calculation. You bought a one-room apartment worth 1.5 million rubles. Part of the amount of 500 thousand rubles. You paid at your own expense, and for the remaining amount you took a mortgage loan from a bank. You can return from the state 13% of 1.5 million rubles: 1,500,000 x 13% \u003d 195,000 rubles.

In addition, from the amount of interest paid to the bank, you can also get 13%. How to return interest on the mortgage, we have already examined in detail in the last review. Link to it will be below.

What conditions for return must be met:

• The amount of actual expenses is not higher than 2 million rubles. For example, with an apartment worth 2.5 million rubles. the return will be: 2,000,000 x 13% \u003d 260,000 rubles.
• Previously, the borrower did not receive a property deduction.

If you have already used the right of return once, but have not reached the maximum amount (for example, you bought an apartment for 1.5 million rubles), then you still have the opportunity to charge yourself 13% with another 500 thousand rubles on your next purchase.

• When buying housing and land, the right to deduction comes after state registration of the property, in case of shared construction the transfer act is the basis.

• The annual property deduction cannot be more than the amount of income tax paid by the employee or his employer.

For example, you get a salary of 40 thousand rubles. For the year your income will be 480 thousand rubles. Your employer will pay 13% from it: 480,000 x 13% \u003d 62,400 rubles.

You bought an apartment for 2 million rubles. and you are entitled to a deduction: 2,000,000 x 13% \u003d 260,000 rubles.

You won’t do it in one year, because you paid a lot less taxes to the state. If you imagine that your salary will not change in the coming years, then you can fully receive the money in 5 years.

Obviously, with a higher salary, the amount due will be returned much faster. According to the previous example, if your salary is 60 thousand rubles, then in 3 years you will receive everything you have the right to.

• You built or bought finished housing for your own money or at the expense of a mortgage. It does not take into account: maternity capital, state subsidies to various categories of citizens, funds of the employer and any other third parties.

For example, you picked up an apartment for 1.8 million rubles, decided to take a mortgage. 453,026 rubles. at the expense of maternity capital, you made a down payment and added another 300 thousand rubles. own money.

The loan amounted to: 1,800,000 - 453,026 \u003d 1,346,974 rubles.

Compensation from the amount: 1 346 974 x 13% \u003d 175 106, 62 rubles.

The same goes for military mortgages. A soldier will be able to reimburse only his funds spent on the acquisition of housing, if any. Amounts paid by the state are not refundable.

• The purchase and sale of housing was not concluded between dependent people. The Tax Code includes such parents, brothers, sisters, spouses, children, employers and subordinates.
• The purpose of the loan should be clearly written in the loan agreement - the acquisition or construction of housing, land for the construction of a house. There are consumer loans that are issued on the security of real estate. They are also called, but taken for any purpose. It will be written in the contract. Therefore, the state will not accept these amounts for compensation.

Who is eligible to return the tax?

Both citizens of the Russian Federation and foreigners can exercise their right to income tax refund when purchasing housing in a mortgage. The main condition is their official employment and the annual payment of state tax on all income.

Eligible for deduction:

1. Officially employed residents of the Russian Federation with a white salary.
2. Senior citizens. In this case, their official income, which was during the last 3 years before retirement, is taken into account.
3. Parents, including foster children, guardians and trustees, if they make the acquired property into the ownership of their children or wards.
4. Co-borrower. It can be one or several people. Some banks admit up to 4 co-borrowers. Mandatory spouse is the co-borrower.

What can be included in actual reimbursement costs?

The standard basis for calculating the return is the amount of the spent own or borrowed funds for the purchase of an apartment, room, apartment building, land under it, land for construction, as well as shares in all of the listed objects.

Please note that the property must be in Russia.

The state allows the inclusion in the base of expenses for repairs and completion. And here it is better to consider what applies to them separately for the construction of a house and an apartment in a new building.

Actual house building costs include:

• project development and budgeting;
• the cost of materials for construction and decoration;
• completion of the construction in progress;
• connection to utilities, the creation of alternative energy sources.

In the actual costs of buying an apartment or room in a new building, you can include:

• the cost of materials for decoration,
• payment for the services of construction crews for decoration,
• development of a project for decoration and costing.

Please note that the contract must necessarily state that you are acquiring an object under construction. Only in this case, the costs of finishing and completion will be reimbursed.

Step-by-step instructions for obtaining a property deduction

How to return the money you spent on the purchase or construction of housing? Firstly, not all money, but only part of it. Secondly, this can be done:

• through the tax office;
• through your employer, who actually transfers income tax to the budget for you.

What is the difference between these methods? In the first case, you will receive a refund amount once a year. In the second case, you will receive monthly. I give step-by-step instructions on the income tax refund procedure for both methods.

Through the tax authority

Step 1. Drawing up a declaration of income. It is often called the 3-personal income tax form and filed with the tax office. This can be done at any time during the year following the reporting period. For example, you bought an apartment on August 20, 2018, starting in 2019, select free time and issue documents for deduction.

How to fill out 3-personal income tax? On the website of the Federal Tax Service in the section "Software" at the bottom of the site there is a program "Declaration". Download and install it on your computer. She checks the correctness of your data entry and generates an electronic document, which can then be sent to the tax.

Someone is more familiar with filling out documents manually. In this case, it is best to do this directly at the tax office, where they will always tell you how to do it right.

Most of my friends fill out an online declaration. I prefer to do this in inspection. There are samples on which I focus. Importantly, do not try to get to the tax authorities until May of this year. You may be in a crowd of people who want to file their income statements for entrepreneurs, notaries and other taxpayers. I remind you that documents for property deduction are accepted throughout the year.

Step 2  Formation of a set of documents. I already gave a list of necessary documents when I sorted the topic. We will not repeat.

Step 3  Submission of documents to the tax authority. There you will also need to write an application for a refund, as well as separately indicate the number of the current account at the bank, where the recoverable amount will be transferred.

Step 4  Replenishment of your current account in about 3 to 4 months for the amount of deduction.

If in one year you could not refund your 13% from the purchase of an apartment, house or land, then you will do it in a few years. You will have to go through the above procedure the next year and so on until full reimbursement.

Through employer

1. Receive special notice from the tax office after providing a set of documents.
2. Filing an application addressed to the employer.
3. Monthly receipt of a salary increased by the amount of income tax. This increase is the amount of property deduction for the purchase of housing.

Answers to the most popular questions

• How many times can a deduction be submitted?

Until you have exhausted the limit imposed by the state for reimbursement of expenses.

• Is it possible to return funds if you bought an apartment several years ago?

Yes you can. No statute of limitations has been established.

• When can I return money to temporarily unemployed citizens?

Indeed, there are situations when a borrower is out of work. For example, a woman went on maternity leave, a borrower came under reduction or quit. Nothing wrong. The reimbursement procedure is temporarily suspended until the taxpayer enters official work. And it doesn’t matter that this happens in a couple of years.

• Are other incomes taken into account when applying for a tax deduction?

Oh sure. In this case, you indicate in your declaration all sources of income. Please note that they must be official. If, for example, you rent an apartment for rent, then a formal agreement with the tenant and documents confirming the transfer of lease funds to them will be confirmation.

Conclusion

I am sure that far from all citizens who have bought an apartment or a house are aware of their right to receive part of the money spent on this from the state back. If 650 thousand rubles. for you a trifle, you can bypass the article and not bother collecting documents. But for most, I think the amount is impressive.

Making a deduction does not require special legal knowledge. You just need to set aside time to study the material. As soon as you receive a refund for the first time, the second year will be much easier. Yes, and waiting for a top-up will be a nice addition. In the following articles I will talk about insurance and whether it is possible to return mortgage insurance. Subscribe to our blog to constantly improve your financial literacy and not be deceived by banks, insurers and the state.

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