Rules for obtaining a tax deduction for an apartment: registration procedure and what documents are needed for this. Property deduction for personal income tax in connection with the purchase of housing

According to the legislation of the Russian Federation, when purchasing an apartment, house or land, you can get back part of the money in the amount of the income tax you paid. Given tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.

That is, if you officially work and pay income tax (all hired workers transfer it to the budget), and purchased an apartment or house, then you can return the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also return 13% of mortgage interest and some other expenses).

In what cases can you get a property deduction?

By taking advantage of the property deduction, you can return part of the expenses for:

direct purchase and construction of housing(apartment, private house, room, their shares);
acquisition of land with a residential building located on it or for the construction of a residential building;
expenses for paying interest on targeted loans ( mortgage loans) for the construction or purchase of housing;
expenses associated with finishing/repair housing (if it was purchased from the developer without finishing).

Deduction NOT provided:

Tax deduction amount

The amount of tax you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

Example 1: In 2016, Ivanov A.A. I bought an apartment for 2.5 million rubles. At the same time, in 2016 he earned 500 thousand rubles and paid income tax of 65 thousand rubles. In this case, the maximum amount that Ivanov A.A. will be able to return it is 2 million x 13% = 260 thousand rubles. But for 2016 directly, he will be able to receive only 65 thousand rubles (and 195 thousand will remain for return in the following years).

Example 2: In 2016, Vasiliev V.G. bought an apartment for 1 million rubles. In 2018 Vasiliev V.G. I learned about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can return 1 million rubles. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2016-2018. annually and paid 52 thousand rubles. income tax, then in 2019 he will be able to return: 52 thousand rubles. for 2016, 52 thousand rubles. for 2017 and 26 thousand rubles. (balance of 130 thousand) for 2018.

One-time right to deduction

Currently the restrictions apply as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in your life (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.

Example: in 2013 Sakharov A.T. purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2018, Sakharov A.T. bought an apartment again for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.

When purchasing a home after January 1, 2014(if you have not used the deduction earlier), the property deduction can be used several times, but maximum size The deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).

Example: at the beginning of 2018 Gusev A.K. bought an apartment for 1,700,000 rubles. In September 2018, he also purchased a room for 500,000 rubles. At the end of 2018 (in 2019) Gusev A.K. will be able to apply for a deduction of 2,000,000 rubles: 1,700,000 for an apartment and get 300,000 rubles for a room.

Please note: If you received only a basic deduction for housing purchased before January 1, 2014, then you can receive a tax deduction on interest when purchasing a new home with a mortgage. You can read more about this opportunity in our article - Repeated property deduction for mortgage interest

You can learn more about the restrictions on receiving a property deduction in the article: One-time property deduction when purchasing an apartment/house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you prepare the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions for submitting documents to the tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.

What documents are needed?

To apply for a tax deduction you will need:

identification document;
declaration 3-NDFL and application for tax refund;
documents confirming your expenses;
documents confirming the paid income tax (certificate 2-NDFL).

When do I need to submit documents and for what period can I get a tax refund?

You can return the money under the property deduction starting from the year in which you have in your hands:

payment documents, confirming the expenses incurred for the purchase of an apartment/house/plot;
documents, proof of ownership of housing: an extract from the Unified State Register of Real Estate (certificate of registration of ownership) when purchasing an apartment under a sale and purchase agreement or an acceptance certificate when purchasing housing under an equity participation agreement.

If you bought an apartment in the past and did not apply for the deduction immediately, then you can do it now (there are no restrictions on the timing of receiving the deduction). The only thing is that you can return your income tax in no more than three last year. For example, if you bought an apartment in 2016, and decided to apply for a deduction in 2019, then you will be able to get your tax back for 2018, 2017 and 2016 (detailed information about when and for which years you can get your tax back can be found in our article: When and for what years should I apply for a property deduction when buying a home?

The entire balance of the property deduction is transferred to next year. That is, you can return income taxes over several years until you “exhaust the entire amount” (see).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time is spent checking your documents by the tax office).

We answer the most popular questions about the tax deduction for purchasing a home with a mortgage and tell you the easiest way to get your money back.

Any Russian whose income is taxed at a rate of 13% has the right to claim a tax deduction for a mortgage. Tax deductions for personal income tax are provided at the end of the tax period (calendar year), and documents can be submitted at any time during the year.

1. What tax deductions are available when purchasing a home with a mortgage?

If real estate is purchased with a mortgage, then, in addition to a deduction for the costs of its purchase, the borrower can receive a deduction for the costs of repaying interest on the target loan.

Thus, the maximum deduction amount (13%) in the first case will be 260 thousand rubles, in the second - 390 thousand rubles. At what point does the right to use a deduction arise?

2. At what point does the right to use the deduction arise?

When purchasing a finished home - at the time of registration of ownership.

When purchasing housing under construction - at the time of receipt of the acceptance certificate.

When purchasing a land plot (share) for individual housing construction, the right to deduction is granted after receiving a certificate of ownership of the residential building.

3. What is the procedure for using the deduction?

A deduction is allowed for expenses for the purchase of several real estate objects (the procedure is valid from 2014, until 2014 - only for one object).

The tax deduction applies only to those incomes on which personal income tax was paid in the year the property was purchased (an exception is for pensioners, they can apply for a deduction for three previous years). However, if the deduction is not fully used in the current tax period, its balance can be carried forward to subsequent tax periods.

4. Calculation example

Let's say you purchased an apartment for 6 million rubles. Of these down payment- 3 million rubles, the remaining amount (3 million rubles) - mortgage loan for 10 years at 11% per annum. The deduction provided for the purchase of an apartment will be 260 thousand rubles (from 2 million rubles), the deduction for mortgage interest will be 255 thousand rubles (from 1.96 million rubles for 10 years of the loan).

If the official salary is 100 thousand rubles per month, then the amount of tax (13%) paid to the state for the year is 156 thousand rubles.

From the calculations it is clear that even the amount of property deduction for the purchase can be received in about two years.

5. When is the deduction not provided?

if the housing was paid for by the employer, maternity capital, or budgetary funds;
if the purchase and sale agreement is concluded with a citizen who is interdependent in relation to the taxpayer: spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward) .

6. What else is useful to know

If housing was purchased under an exchange agreement with an additional payment, then the right to a property deduction is retained.
If property is acquired by spouses during marriage, then it is their joint property, therefore both spouses have the right to a deduction, including the right to distribute it by agreement (if an apartment costs 4.5 million rubles, then each spouse can receive a deduction from 2 million; if an apartment costs 3 million rubles, then the deduction can be distributed, for example, like this: one spouse will receive a deduction from 2 million, the second - from 1 million rubles).

When purchasing property in common shared ownership before January 1, 2014, the amount of the deduction is distributed among the co-owners according to their share.

Since 2014, each owner has the right to receive a property tax deduction in the amount of actual expenses incurred, but not more than 2 million rubles.

7. What is the most convenient way to receive a deduction?

Many people know that when purchasing real estate, an individual is entitled to a tax deduction, but not everyone knows that it can be issued through special service nalog.ru, the use of which excludes visiting the tax office.

To apply for a tax deduction on the Nalog.ru website, you must have access to the “Taxpayer’s Personal Account for individuals».

You can gain access in one of three ways:

by using account access details to “State Services” (only for users who applied to receive access details in person at one of the places of presence of the Unified Identification and Authentication System operators (Russian Post offices, MFCs, etc.);
using a registration card (can be obtained from the Federal Tax Service of Russia);
using a qualified electronic signature.

8. How to submit a tax return and an application for a deduction through your personal account?

We fill out a tax return in form 3-NDFL. The data to be filled out can be obtained from the accounting department at your place of work (order a certificate of the amounts of accrued and withheld taxes for the corresponding year).

Filling out the declaration takes place in several stages: the taxpayer’s personal data, information about income, then information about the deductions that are planned to be received are indicated.

When the declaration is completed and the amount of tax to be refunded from the budget has been calculated, it is necessary to submit an application for a refund to the tax authority. The application shall indicate the details of the account to which the deduction amount will be transferred.

The completed declaration must be accompanied by a list of documents that must be sent to the inspectorate in electronic form. The list of documents includes:

Documents confirming the right to housing;

Payment documents confirming the taxpayer's expenses when purchasing property;

Documents evidencing payment of interest under a target credit agreement or loan agreement, mortgage agreement (you can obtain the relevant certificates from the bank);

When purchasing property as joint property, a copy of the marriage certificate and an application for distribution of the amount of property tax deduction between the spouses are provided.

The full list of documents that must be attached to the declaration can be viewed on the portal.

Declaration generated online, as well as scanned copies accompanying documents The declaration must be signed electronically and sent to the tax office. You can create a key for an unqualified electronic signature and receive a certificate for an electronic signature verification key here, in your personal account, by clicking on “User Profile”.

9. How long should I wait to receive the deduction amount in my hands?

The maximum period for consideration of an application (desk review of all submitted documents) is three months; transfer of funds will take up to 30 more days.

10. What to do if the deadline has passed and the money has not been transferred?

Contact your inspection office (at the taxpayer's place of registration) by phone. But, as a rule, it is impossible to contact a specific Federal Tax Service by telephone. In this case, we advise you to contact public phone contact center (available on the website nalog.ru), identify the problem and ask to be connected to the required inspection. This is usually how you manage to reach the right specialists.

Property tax deduction for the purchase or construction of real estate is an opportunity to return part of the funds spent on its purchase.

The conditions for receiving this type of deduction are the presence of residence in the Russian Federation and income taxed at a rate of 13%.

What expenses can be reimbursed?

Property tax deduction can be claimed for expenses on:

Construction or purchase of housing (house, apartment, room (share in them));
Purchase of a land plot for construction or with a residential property already located on it;
Payment of interest on loans issued for the construction or purchase of real estate, as well as payment of interest on loans received to refinance previously taken loans for construction or purchase of real estate;
Work related to the finishing or repair of housing (if it was purchased under a contract without finishing), as well as the development of design (estimate) documentation and the purchase of finishing materials;
Providing electricity, water, gas and sewerage to a residential property.

Property tax deduction not provided in case:

Residential property was purchased from interdependent in relation to the taxpayer of persons (spouse, close relatives, employer, etc.).
The construction (purchase) of residential real estate was paid for other persons or using budget funds (maternity capital, loans, etc.).
The right to deduction was exercised earlier.

Features of applying for a property deduction

Limit size deduction - 2,000,000 rub.. You can get back up to 13% of expenses incurred, but no more than 260,000 rubles(excluding the amount of overpayment to the mortgage loan).

If an apartment is purchased during marriage after 2014, then each spouse can receive a deduction in the amount of 2,000,000 rubles. The total deduction for the family will be equal to 4,000,000 rub.

You can get your money back in one year no more, which was transferred to the income tax budget at a rate of 13%, but the tax can be returned over several years until the entire amount is received (260,000 rubles).

From January 1, 2014 restriction associated with receiving a property tax deduction for only one piece of real estate , was canceled.

Therefore, for objects for which certificate of registration of rights property (transfer and acceptance certificate) was received after 01/01/2014, the deduction can be used until it is completely used up(for an unlimited number of real estate objects).

Deduction for expenses for interest payments under mortgage, provided only one at a time property (even if they were acquired after January 1, 2014).

The amount of the “mortgage” deduction is 3 million rubles, if the property was purchased after 2014 and unlimited- if before 2014. Thus, for an apartment purchased before 2014, it will be possible to return 13% of the entire overpayment on the loan, and after 2014 - only from 3,000,000 rubles.

Please note, mortgage interest deduction since 2014 may be declared separately from the main deduction if it was not previously included in it. Until 2014 It was possible to obtain a deduction for the costs of repaying mortgage interest only as part of the main deduction and a separate application for it was not provided.

When purchasing property in common shared ownership until 01/01/2014 the deduction is distributed among the owners according to the share of each of them (the exception is the purchase of housing in joint ownership with minor children, in which distribution of the deduction by shares is not required). The deduction amount is 2 million rubles. for a residential property.

When purchasing property into common joint ownership up to 01/01/2014 the deduction is distributed according to an agreement between the spouses and also cannot exceed 2 million rubles. in general for purchased real estate.

Since 2014 The deduction is provided for actual expenses incurred on the purchase of housing, regardless of the form of ownership in which it is registered. The deduction amount is 2 million rubles. for each owner. In this case, the size of the share of the co-owner of the property does not matter. Each of the co-owners can claim a deduction for their share in the amount of no more than 2 million rubles.

If housing was purchased during marriage, it does not matter which of the spouses the documents were issued for and who paid for the housing. If one of them had no income in the reporting period, when submitting documents for deduction, it is necessary to draw up an application for distribution of expenses between spouses.

Examples of calculating property tax deductions

Example 1. Deduction for purchasing an apartment before 2014

Conditions for receiving a deduction

In 2013, Petrov I.A. bought an apartment for 1 million rub.

480,000 rub.

62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

When applying for a property deduction, Petrov I.A. due for return: 130,000 rub.(RUB 1 million x 13%).

Since for 2016 Petrov I.A. paid personal income tax in the amount of less than 130,000 rubles, he will only be able to return it in 2017 - 62,400 rub. The remaining 67,600 rubles. Petrov I.A. has the right to receive additional income in subsequent years when he pays personal income tax.

Note: property deduction Petrov I.A. used in incomplete volume(instead of the required 2 million rubles, I applied only 1 million rubles). Since he received a certificate of registration of ownership of the apartment until January 1, 2014, the balance of the deduction is 1,000,000 rubles. He will not be able to make additional declarations for other real estate.

Example 2. Deduction for purchasing an apartment with a mortgage

Conditions for receiving a deduction

In 2016, Petrov I.A. took out a mortgage loan from the bank in the amount 4 million rubles and bought an apartment for 7 million rub.

The amount of mortgage interest paid for 2016 was 300,000 rub.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov made up 480,000 rub.(RUB 40,000 (salary) x 12 months).

62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

For the purchase of an apartment to Petrov I.A. deduction is due 2 million rubles, so it can return: 260,000 rub.(RUB 2 million x 13%).

Additionally, for the mortgage interest paid in 2016, he can return: 39,000 rub.(RUB 300,000 x 13%).

In total, the maximum refundable amount for 2016 will be: RUB 299,000

Since for 2016 Petrov I.A. paid personal income tax in the amount of 62,400 rubles. he can only return this amount - 62,400 rub. The remaining 236,600 rubles. Petrov I.A. has the right to receive additional income in subsequent years when he pays income tax.

Note: hereinafter Petrov I.A. will continue to pay the mortgage. But since he received a certificate of registration of ownership of the apartment after January 1, 2015 He can receive a tax deduction on mortgage interest for an apartment until the cost of paying off the mortgage exceeds the limit of 3 million rubles.

Example 3. Deduction for the purchase of real estate acquired by spouses in joint ownership before 01/01/2014.

Conditions for receiving a deduction

In 2013, the spouses Petrov I.A. and Petrova V.V. bought an apartment for 3 million rubles

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov made up 480,000 rub.(RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 62,400 rub.(RUB 480,000 x 13%).

Petrova V.V. in 2016 didn't work and did not pay income tax.

Tax deduction calculation

joint property, the Petrov family has the right to distribute the tax deduction (2 million rubles) by agreement (in any shares). The maximum refund amount is: 260,000 rub.(RUB 2 million x 13%).

Due to the fact that in 2016 Petrova V.V. did not work, and Petrov I.A. paid income tax in the amount of 62,400 rubles, they will only be able to return the apartment this year: 62,400 rub. The remaining 236,600 rubles. The Petrov family has the right to receive additional income in subsequent years when they pay personal income tax.

Example 4. Deduction for the purchase of real estate acquired in common shared ownership before 01/01/2014.

Conditions for receiving a deduction

In 2013, Petrov I.A. and Sidorov A.N. bought an apartment for 3 million rubles into common shared ownership (according to ½ for everyone).

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov made up 480,000 rub.(RUB 40,000 (salary) x 12 months). The amount of personal income tax (personal income tax) withheld by the employer for the year was 62,400 rub.(RUB 480,000 x 13%).

Income for 2016 of accountant Sidorov A.N. made up 1 million 200 rub.(RUB 100,000 (salary) x 12 months). The amount of personal income tax (personal income tax) withheld by the employer for the year was 156,000 rub.(1 million 200 rubles x 13%).

Tax deduction calculation

Since the purchased apartment is common shared property, the tax deduction (2 million rubles) should be distributed between Petrov I.A. and A.N. Sidorov in accordance with their shares (1 million rubles each).

The maximum amount possible for refund will be: 260,000 rub.(RUB 2 million x 13%) or by 130,000 rub.(for each).

Since in 2016 Sidorov A.N. paid income tax in the amount of more than 130,000 rubles. he will be able to return the entire amount of the deduction at once - 130,000 rub.

In turn, Petrov I.A. paid income tax in the amount of 62,400 rubles, so he will only be able to return this amount for the apartment - 62,400 rub. The remaining 236,600 rubles, Petrov I.A. has the right to receive additional income in subsequent years when he pays personal income tax.

Example 5. Deduction for the purchase of an apartment acquired in joint ownership after 01/01/2014.

Conditions for receiving a deduction

In 2016, the spouses Ivanov I.I. and Ivanova M.S. bought an apartment for 4 million rubles.

Income received and personal income tax paid

Income for 2016 of manager Ivanov I.I. made up 660 000 rub. (RUB 55,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 85 800 rub. (RUB 660,000 x 13%).

Income for 2016 of the chief accountant Ivanova M.S. made up 2 640 000 rub. (220,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 343 200 rub. (RUB 2,640,000 x 13%).

Tax deduction calculation

Taking into account the changes that came into force in 2014, the deduction for each spouse will be: 2 million rubles. Thus, the total deduction for the family will be equal to: 4 million rubles, and the total refund amount will be: 520 000 rub. (4 million rubles x 13%).

To receive the maximum amount to be returned for 2016, the Ivanov spouses drew up an application for the distribution of expenses for the purchase of an apartment in the amount of: 2 000 000 rub. (from the wife) and 2 000 000 rub. (from the spouse).

The amount of income tax paid on the salary of Ivanova M.S. allows her to return the entire amount of the deduction due to her (260,000 rubles), while her husband will be able to return only part - 85 800 rub. The total refund amount for 2016 will be 345 800 rub. (RUB 260,000 + RUB 85,800).

The balance is 174,200 rubles. Ivanov I.I. will be able to receive in subsequent years, subject to payment of personal income tax to the budget.

Example 6. Deduction for the purchase of an apartment acquired as shared ownership after 01/01/2014.

Conditions for receiving a deduction

In 2016, Sergeev V.A. and Stepanov P.L. bought a house for 6 million rubles. into common shared ownership (½ for each).

Income received and personal income tax paid

Income for 2016 of engineer V.A. Sergeev made up 1 020 000 rub. (RUB 85,000 (salary) x 12 months). The amount of personal income tax (personal income tax) withheld by the employer for the year was 132 600 rub. (RUB 1,020,000 x 13%).

Income for 2016 of the general director Stepanov P.L. amounted to 3,000,000 rub. (250,000 (salary) x 12 months). The amount of personal income tax paid for the year was 390 000 rub. (3 million rubles x 13%).

Tax deduction calculation

Taking into account the changes that came into force in 2014, the deduction of each co-owner will be 2 million rubles each for everyone.

The maximum amount eligible for refund is 520 000 rub. (4 million rubles x 13%) or by 260 000 rub. for everyone.

Since in 2016 Stepanov P.L. paid income tax in the amount of more than 260,000 rubles. he will be able to return the required maximum - 260 000 rub.

In turn, Sergeev V.A. paid income tax in the amount 132 600 rubles, so he will be able to return only part of the amount for the house - 132,600 rubles. The remaining 127,400 rubles. Sergeev V.A. has the right to receive additional income in subsequent years when he pays personal income tax.

Example 7. Deduction for the purchase of real estate using maternity capital

Conditions for receiving a deduction

In 2016, Petrova V.V. bought an apartment for 2 million rubles of which 420,000 rub. she paid using maternity capital.

Income received and personal income tax paid

Income for 2016 of accountant V.V. Petrova made up 480,000 rub.(RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

Petrova V.V. a deduction of 2 million rubles, but since maternity capital cannot be taken into account As expenses for which a deduction is provided, the maximum amount to be refunded will be equal to: RUB 205,400(1 million 580 thousand rubles x 13%).

Since for 2016 Petrova V.V. paid income tax in the amount of less than 205,400 rubles, she will be able to return it in 2017 only - 62,400 rub. The remaining 143,000 rubles. Petrova V.V. has the right to receive additional income in subsequent years when he pays personal income tax.

Ways to receive a tax deduction

Through the Federal Tax Service

The procedure for obtaining a property tax deduction through the tax service occurs in 3 stages:

The first stage is collecting the necessary documents

To receive a property deduction, you must collect the following documents:

Main documents:

Declaration 3-NDFL. Please note that the declaration form must be current for the year for which the deduction is claimed. That is, if a deduction is claimed for 2013, the declaration must be current for 2013.
Help 2-NDFL. It can be obtained from the accounting department at your place of work (if you worked in several places during the year, you must take a certificate from each of them).

Note: certificate 2-NDFL is not included in the list of mandatory documents required to be submitted when applying for a deduction.

An extract from the Unified State Register confirming ownership of a house, apartment, land, etc. (copy).
Purchase and sale agreement + act of transfer of residential real estate (copy).
Copies of payment documents, confirming expenses when purchasing property or its self-construction and finishing (receipts, cash receipts, payment orders etc.).

Additional documents in case of purchasing a home with a mortgage

Loan agreement with the bank (copy).
An extract from the personal account or a certificate of interest paid (issued by the bank that issued the loan).
Copies of payment documents confirming the fact of loan payment (receipts, payment orders, etc.).

Additional documents in case of purchase of housing in joint ownership

A copy of the marriage certificate.
A copy of the child's birth certificate (in case of receiving a deduction for children).
An application for the distribution of shares of the property deduction between spouses (if the apartment was purchased before 2014) or an application for the distribution of expenses (if after 2014).

Note": the given list of documents is exhaustive and is not subject to broad interpretation. The refusal of the tax authority to accept documents for deduction due to the absence of a 2-NDFL certificate and other documents not specified above is unlawful (Letter of the Federal Tax Service dated November 22, 2012 N ED-4-3/19630@).

Please note When submitting copies of documents to the tax service, it is recommended to have their originals with you.

The second stage is the transfer of collected documents to the tax authority

You can transfer the collected documents in the following ways:

Personally by contacting the territorial tax authority at your place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, immediately tell you which documents are missing or which need to be corrected.
Through a representative by notarized power of attorney (some tax services accept documents by handwritten power of attorney).

By mail- a valuable letter with a description of the attachment. To do this, you need to enclose the documents in an envelope (do not seal the envelope) and make 2 copies of the postal inventory listing all enclosed documents.

This method does not require a visit to the tax office, but if mistakes were made or the package of documents was not collected in full, you will find out about it only after 2-3 months (after checking the documents).

By using personal account taxpayer (LKN), located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the LKN, you must contact any tax authority to create an account and receive a login and password to enter it. To do this, you need to take your TIN and passport with you. There is no fee for connecting LKN.

Please note, the 3-NDFL declaration and the set of documents required to obtain a tax deduction can be submitted to the tax service throughout the year, but not earlier than the end of the period for which the deduction is claimed.

The third stage is checking documents and obtaining a tax deduction

Examination tax return and the documents attached to it are carried out in within 3 months from the date of their submission to the tax authority.

Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (grant or refusal to provide a tax deduction).

Online service NDFLka.ru - your help in preparing the 3-NDFL declaration! This document is necessary if you plan to receive a tax deduction when purchasing an apartment, house or land.

What is a tax deduction

Tax deduction is an amount by which the tax base is reduced. If you are officially employed, then the tax base is your salary, from which the employer monthly transfers 13% to the budget - personal income tax (NDFL).

When purchasing real estate, part of the money can be returned, since the base is reduced by the amount of the deduction. Due to this, the amount of income tax is reduced.

For example, your annual salary is 3 million rubles. Of this amount, your employer paid 13% to the budget during the year - 390 thousand rubles. A tax deduction allows you to reduce the tax base (your salary is 3 million rubles) and pay tax not on the entire amount, but only on the balance. The remainder is your salary minus the tax deduction. If your tax deduction is 2 million, then personal income tax (13%) is paid on 1 million rubles (3 million salary - 2 million tax deduction). Then the budget should be paid not 390 thousand rubles, but 130 thousand rubles (13% of 1 million rubles): 13% x (3 million - 2 million) = 130 thousand rubles.

Since the application for deduction is submitted after the end of the year, and all taxes have already been paid in full by this time, you have an overpayment for personal income tax: 390 thousand - 130 thousand = 260 thousand rubles.

Once the tax office approves your documents, this overpayment is credited to your account. The second option is that you inform your employer of your right to a tax deduction, and he will suspend the payment of tax from your salary until the entire overpayment has been exhausted.

This is the essence of using a tax deduction.

To apply for a deduction, you must collect supporting documents and fill out form 3-NDFL.

With the online service NDFLka.ru you don’t have to think about every line of the declaration - a personal tax expert will do everything for you!

What can you get a property tax deduction for?

You can apply for personal income tax refund, If:

bought/built an apartment, house, room, share in housing;
bought land plot with a residential building or plot for construction;
bought a house with the status of unfinished construction;
you are paying or have already paid interest on your mortgage loan;
paid for construction and finishing materials;
paid for work/services for construction and finishing;
paid for design and estimate documentation;
paid for connection to utility networks and communications.

Cases when expenses cannot be refunded:

you bought an apartment, house or land from interdependent persons - close relatives, your boss or other people who can influence the outcome of the transaction;
if you have already used a refund on home purchase expenses.

Is it possible to get a tax deduction for redevelopment, reconstruction, reconstruction if you have already bought ready house? Unfortunately no. Can be attached extra room, add a floor or veranda, but the inspectorate will not accept invoices for these works and materials. Your house in the purchase and sale agreement must have the status of “construction in progress”, only in this case you can recover part of the costs of radically renovating the house.

Even if your house is not completed, and this is stated in the contract, the installation of plumbing and shower cabins, installation of gas and any other equipment is not included in the deduction. The rule also applies to adjacent buildings - a barn, a fence, a garage, a bathhouse, a swimming pool.

An expert from the online service NDFLka.ru will advise you on all issues and tell you what you can get a tax deduction for

The amount of tax deduction when purchasing an apartment, house, land plot

When purchasing housing or land, up to 13% of costs are returned. The size of the property deduction cannot exceed 2 million rubles, so the maximum amount you can receive is 260 thousand rubles (13% of 2 million rubles). And don’t forget - the deduction cannot be more than the real estate you purchased.

For example, if you become the owner of an apartment worth 1.5 million rubles, then you will receive a tax deduction of 1.5 million, and not 2 million rubles. 195 thousand rubles will be credited to the account, not 260.

Please note: if you bought and registered housing before 01/01/2003, your maximum deduction is 600 thousand rubles. From 01/01/2003 to 01/01/2008 - 1 million rubles.

If registration of housing or land took place after 01/01/2014, each spouse can claim a full deduction of 2 million rubles (260 thousand rubles each). Full information in the article "".

You must remember that the amount to be refunded cannot be more than the income tax you paid. That is, for one reporting period equal to a calendar year, you will receive no more than 13% of your annual salary. But this does not mean that the remainder is burned out - it is transferred to the following years.

Get back up to 260 thousand rubles for purchasing real estate with the online service NDFLka.ru

Amount of property tax deduction for mortgage interest

Tax legislation distinguishes two periods for which different rules deduction for mortgage interest: before 01/01/2014 and after.

Housing or land purchased before 01/01/2014. The amount of deduction is not limited. In this case, you can get back 13% of the mortgage interest paid, regardless of the amount.

Housing or land purchased after 01/01/2014. The amount of deduction is limited to 3 million rubles and the maximum payment is 390 thousand rubles (13% of 3 million rubles). If the property was purchased by a married couple, each spouse has the right to claim a full refund and receive up to 390 thousand rubles.

Get back up to 390 thousand rubles for mortgage interest on a loan to purchase real estate with the online service NDFLka.ru

Who is entitled to a property tax deduction?

Requirements:

You are a tax resident of the Russian Federation(Clause 2 of Article 207 of the Tax Code). To do this, you need to be on Russian territory for at least 183 calendar days within a year. The countdown starts from the date of crossing the Russian border. Since the status of a resident does not depend on the presence or absence of Russian citizenship, he can be either a citizen of another country or a stateless person. At the same time, a Russian may not be a tax resident of the Russian Federation.

Do you have proof of purchase?. You paid for housing or land from your own funds, and did not receive it as an inheritance or gift. The personal income tax refund is calculated based on the actual expenses incurred, regardless of whether the payment was full or partial. Therefore, special rules for calculating property deductions apply to recipients of subsidies, maternity capital, and participants in military mortgages, since the state provided them with part of the money for the purchase.

There are documents confirming ownership. If the apartment was purchased under a sales contract, you should have an extract from the Unified State Register of Real Estate - a certificate of registration of ownership. When drawing up a share participation agreement, a transfer and acceptance certificate is required. Please note that title documents can be issued to any of the spouses, but not to another relative. If you personally paid for the apartment, but registered it in your mother’s name, you will not receive a tax deduction.

You did not purchase the apartment from related parties. Such persons, according to paragraphs 1, 2, 7 of Art. 105.1 of the Tax Code, there may be close relatives and any person who can influence the terms of the transaction.

For example, you cannot claim a personal income tax refund when purchasing an apartment from your boss. The same applies to transactions between cohabitants (not to be confused with common-law spouses) and between parents common child unmarried.

List of close relatives:

spouse;
parents, including adoptive parents;
children, including adopted children;
brothers and sisters, full and half-blood;
guardian or trustee and ward.

Therefore, if you decide to buy an apartment from your mother or another close relative, be prepared for the fact that the tax office will refuse to provide a deduction. And neither a correctly completed 3-NDFL declaration nor your mother’s assurances that she really received the entire amount for the transaction from you will help here.

At the same time, mother-in-law, father-in-law, father-in-law, mother-in-law, son-in-law, daughter-in-law, cousins and sisters are not considered related persons. So you can safely buy an apartment from your mother-in-law and submit documents for property deduction.

You have not previously used the right to deduction. In order to correctly understand this limitation, you need to take into account the date of purchase of housing or land:

If you bought an apartment, house or plot until 01/01/2014, then you can receive a property tax deduction only once. And it doesn’t matter how much money you spent and what amount you received in the end.
If housing or land is purchased after 01/01/2014, and before this date you have not received a deduction, then you have the right to use the deduction several times. But even in this case, the total amount of the deduction cannot be more than 2 million rubles.

For example, at the beginning of 2015 you bought an apartment for 1.6 million rubles, and in October a house for 500 thousand. In 2016, you can claim a refund of 2 million, of which 1.6 million is for an apartment, and 400 thousand is for a room. As a result, 260 thousand rubles will be transferred to your account, of which 208 thousand for an apartment, and 52 thousand for a room.

Register on the site and we will check your eligibility for a tax deduction

Documents for obtaining a tax deduction when purchasing real estate

To receive a property tax deduction, you must provide the following to the inspectorate at your place of residence:

Identity document. As a rule, this is a passport. Unless, of course, you are a sailor, you are not on active duty military service and not an employee of the prosecutor's office. By the way, a temporary identity card of a citizen of the Russian Federation for those who have lost their passport is also considered an equal identity document. A passport is not included in the list of required documents, but NDFLka.ru recommends preparing a copy of the main pages, since a number of tax authorities require them.

Help 2-NDFL. This is a certificate of your income. It must be for the year for which you are filing an income tax refund. If in 2019 you are preparing a deduction for 2017, 2-NDFL must be for 2017. If you changed several jobs during the year, request certificates from all employers. Attach the original.

Application for tax deduction. The original application of the established form indicates the details of the account to which the money will be transferred to you.

Purchase and sale agreement or equity participation agreement. .

Payment documents. These may be copies of payment orders, bank statements, receipts for receipt orders, receipts. NDFLka.ru recommends taking handwritten receipts from the seller, not printed ones. There is no need to notarize.

Certificate of registration of ownership - extract from the Unified State Register of Real Estate. Required only for a transaction under a purchase and sale agreement. A certified copy is required.

Acceptance and transfer certificate of housing. Required only for those who purchased housing under a shared participation agreement. Certified copy.

Tax return 3-NDFL. The original is provided to the inspection. With the online service NDFLka.ru you can either use the help of a personal tax expert, and.

Register in the online service NDFLka.ru! Our experts will check your documents and draw up a 3-NDFL declaration to receive a tax deduction

Documents for processing a deduction if an apartment, house, land plot was purchased with a mortgage

In order to issue a property return on mortgage interest, you need to prepare the following documents for the main list:

Bank agreement for a mortgage loan. Served.
Bank certificate confirming the amount of interest paid. Original.

Be prepared that the tax office may request additional documents regarding loan payment, for example, payment orders, checks, statements. WITH full list For documents, see the article "". In the article "" we examined in detail the procedure for obtaining a deduction.

Documents for obtaining a deduction if real estate was acquired as joint property by spouses

Marriage certificate. A copy is submitted.
. The original application of the established form is required.

We described the details of receiving deductions by spouses in the articles: "" and "".

Documents for obtaining a tax deduction for children:

In addition to the main list:

Birth certificate. A copy is submitted.
Application for distribution of shares. An original application of the established form is required if both parents are present in the share participation agreement.

If you, do not forget to save all payment documents for materials and a copy of the contract for construction services. To receive a property deduction for repairs/finishing, provide the inspection with a copy of the contract for renovation work and payment documents for construction materials. The Federal Tax Service accepts certified copies.

How to certify documents

Copies do not need to be certified by a notary. On each page write “true copy”, sign with transcript and current date. As a rule, the tax office does not refuse to accept such documents.

Entrust the completion of the 3-NDFL declaration to a personal tax expert of the online service NDFLka.ru, and receive the maximum amount of property deduction

Some Russians do not know what a tax deduction is when buying an apartment. This lack of awareness is fraught with the fact that citizens are not even aware of their authority to return a decent amount of money spent on the purchase. If you are planning a serious deal, be sure to ask how to get a tax deduction when buying an apartment. The subtleties and nuances of this process are discussed later in the article.

In what cases can you get a property deduction?

Every law-abiding resident Russian Federation is obliged to pay personal income tax (NDFL). WITH wages it is completely held automatically. However, there are situations in which the state can give part of the previously paid funds as a tax deduction. The person's income subject to tax is reduced by this amount.

A tax deduction can be returned when purchasing an apartment either with a mortgage or with personal money, or purchasing an object in an unfinished new building. In addition, it is permissible to include the cost of purchase in the amount. finishing material and payment for the work of repairmen. However, last fact is possible only when the purchase agreement states that the object was purchased unfinished or there is no finishing.

Who can get a tax deduction

According to the law, the following can return tax on the purchase of an apartment:

Residents of the Russian Federation who did not leave the country for six months and went to work.
Officially employed personal income tax payers.
Working pensioners or those who retired less than three years ago.
Minor children who are also full or partial owners. His parents will receive the money. When the child grows up, he will have the right to issue another return personally to himself.

Amount of deduction in 2019

In fact, to date, the last changes in this area were made in 2014. According to them, the maximum deduction is 2 million rubles. The maximum savings in this case is 2,000,000 x 13% = 260,000 rubles. The payment cannot be more than the amount that the person actually paid into the budget. If he transferred less than 260 thousand rubles, he will not receive a full refund.

Starting in 2014, the deduction can be applied to multiple real estate purchases until it reaches the two million limit. That is, a person has the right to purchase several objects cheaper, for example, an apartment for one and a half million rubles and a dacha for half a million, and a certain period of time may pass between transactions. If the cost of the object exceeds two million, the citizen will not receive more than 260 thousand. Since 2015, each homeowner has the right to take his own limit; the amount is not divided among everyone.

For a credit facility. The property deduction when purchasing an apartment with a mortgage contains two components. The first is the purchase amount (2 million rubles maximum), the second is the amount of interest accrued on the loan (limit – 3 million rubles). The payment calculation scheme looks like this: 2,000,000 x 13% = 260,000 rubles. (of the cost of housing), 3,000,000 x 13% = 390,000 rub. (from percent). 260000 + 390000 = 650000 rub. The mortgage interest deduction is only available for one property. Subsequent ones will have to be paid in the usual way.
If living space is purchased as joint property, for example, by a husband and wife, then each has the right to a two million ruble deduction. The same is true with a large number equal owners.
When buying a home together, the amount is calculated in proportion to the share of each participant. Let's say an apartment is valued at 4 million rubles. The wife's share is 70%, the husband's is 30%. The calculation will be made for each shareholder: 260,000 x 70% = 182,000 rubles. (for the wife) and 260,000 x 30% = 78,000 rub. (for spouse).

Methods and procedure for obtaining

Provision is carried out in the following ways:

The entire amount is immediately sent to the Federal Inspectorate Tax Service(IFNS). You should apply at the beginning of the next tax period with a declaration for the previous one. The money that was deducted from the person last year will be returned to him.
There is another option on how to get a tax deduction when purchasing new apartment– from the employer. It will stop withholding tax for the remaining months of the year. As soon as the documents for a tax deduction for the purchase of an apartment are accepted and reviewed, a person’s salary will increase by 13%.

Through the tax office

Procedure for obtaining from the Federal Tax Service:

First, a person receives ownership rights.
Next, he needs to collect a list of papers and send them to the Federal Tax Service. This can be done both in person and by mail.
The case will be considered for three months, and then the applicant will be sent a notification of a positive or negative decision.
If the Federal Tax Service gives the go-ahead, the citizen draws up an application, writes down his account number in it, and after 30 days the money goes there.

Through the employer

Procedure for obtaining at the place of work:

Go to the Federal Tax Service and ask to notify your employer that your money should be returned to you.
Prepare your documents.
Provide the received notice and other papers to the employer.
Write a statement, and starting next month, income taxes will no longer be collected from your salary.

List of required documents

To begin the registration process, contact the Federal Tax Service with the following documents:

declaration 3-NDFL;
passport or other identification document and copies;
income certificate 2-NDFL;
application for money transfer from bank details;
certificate of state registration of property rights;
a receipt for payment for real estate;
purchase agreement or equity participation agreement;
act of acceptance and transfer of an object.

Additional list of documents for tax deduction for an apartment on a mortgage:

agreement with a banking organization;
certificate of annual interest.

If a married couple rents an apartment together, then the following documents must be submitted:

statement of share distribution;
a document confirming the fact that the couple is married.

To collect money for a minor child, you need to submit the following documents:

child's birth certificate;
a statement of shared distribution, where both the mother and father are indicated.

Tax refund deadline

It depends on the chosen receiving path:

Through the Federal Tax Service. The period for reviewing documents is 90 days. Then the citizen is sent a notification of the decision within 10 days. Having received it, he goes to the Federal Tax Service with an application to transfer the amount to his bank account. Money for the entire previous reporting period (maximum 12 months of the past year) will arrive in the bank in 30 days in one amount.
Through the employer. The documents are reviewed throughout the month and the Federal Tax Service sends a tax refund notice to the work place. The next salary after receiving the notification will be transferred without tax withholding. This will continue until the end of the year. This method is convenient for those who purchased housing in late autumn or winter. So he will get it relatively quickly a large sum money.

There is no concept of a statute of limitations for returns, but the money will be transferred only for three years, even if you bought the living space much earlier. However, you can take 13% of the cost of just one apartment if you have been the owner for a long time. If you acquired housing after 2014, then you can return your limit again until you exhaust it completely. It is not a fact that it will be one apartment. You'll probably want to buy a few cheap properties over time.

Video: how to apply for a tax refund for purchasing an apartment

To summarize all the above information and draw general conclusions for yourself, watch the following video. It briefly and clearly explains how to get a tax deduction when buying a new apartment. After watching the video below, you will be aware of what rights you are entitled to when buying a home, where you should go and under what conditions the money will be given to you. Do not neglect your opportunity to receive the funds that are due to you by law.