Taxation of real estate transactions. I have sold or am about to sell real estate. Property tax deductions

Last updated June 2019

Receipt of almost any income is subject to taxation. What tax on the sale of apartments must the owner pay? Income tax or, as correctly, personal income tax. All real estate owners need to know that the sale of housing is not always taxable:

If the apartment has been owned for more than 3 years (since 2016 - 5 years) - tax exemption.
If it is sold cheaper than purchased (but more expensive than 70% of the cadastral value), then you do not have to pay anything.

Tax rate

Individuals pay income tax on all their income. The sale of residential premises is directly related to personal income tax. Tax rates:

For residents – 13% (from sales income);
For non-residents – 30% (from the full sale price).

What is taxed?

for property deductions (only for residents);
for the expenses incurred by the owner of the apartment when he bought it.

That is, choose from 2 options for a specific property only one thing or a property deduction (1 million rubles) or the cost of its purchase.

This article will discuss the sale of residential real estate and accounting for property deductions of 1 million rubles. (apartments, houses, privatized dachas, rooms, land plots, as well as shares in this property). Property such as garages, parking spaces, unfinished buildings, cars are other property. When selling it, you can use a property deduction of only 250 thousand rubles. (cm. ).

Determining the tenure of real estate

How to determine whether the deadline has passed after which you can sell an apartment so as not to pay tax? Almost always the reference date is reflected in the certificate of ownership (extract from the State Register). There are three exceptions:

inheritance - the countdown when receiving an apartment as an inheritance begins from the date of death of the testator.
cooperative - the day of payment of the last share or signing of the transfer deed. This is the date on which the title to the apartment is transferred from the cooperative to the owner.
if the property was registered before 1998, then a certificate was not issued for it. Documents of that time are taken into account (purchase and sale, BTI certificates, etc.).

Some situations have their own nuances, for example:

There were several apartment owners. One of them buys out all the shares and becomes the sole owner of the property. Should he pay tax if at the time of sale of the apartment less than 3 (5) years have passed from the transaction for purchasing shares? No, because the change in shared ownership does not matter. If more than 3 (5) years have passed since the original registration date, you do not need to pay personal income tax.

Owners of private houses can complete their construction. In this case, is it necessary to pay tax when selling real estate if the completed part of the housing has been owned for less than 3 (or 5) years? If the external boundaries of the house have been changed (amendments have been made to the cadastral plan), then personal income tax will have to be paid.

Sale of an apartment purchased before 2016

If you sell real estate before 3 years after registering the property and make a profit, then the income received will be subject to personal income tax. To reduce your tax amount, you can use:

Deduction - one million rubles. The seller of an apartment that has been owned for less than 3 years has the right to receive a deduction of 1 million rubles only once per tax period (per year). That is, when selling 2 or more properties per year, it can only be used for one.
The cost of its acquisition- that is, the tax is paid on the difference between the income from the sale and the initial cost of acquiring the property.

Example 1: The apartment was sold for 10.6 million rubles, bought for 8.4 million rubles, personal income tax can be calculated in two ways, the second option is more profitable (the owner has the right to choose the tax calculation option that will be most beneficial to him):

(8.4 – 1) x 13% = 962,000 rub.
(10.6 – 8.4) x 13% = 286,000 rub.

In most cases, there is no point in using a property deduction. As a rule, it is used if:

the cost of purchasing housing is less than 1 million rubles (it is easier to use this deduction than to confirm purchase expenses);
the apartment was inherited (there will also be few expenses that can be used to reduce the tax base);
was not a gift from a close relative;
sale of a donated apartment (from a close relative) in the next 3 years after the donation.

Sale of an apartment registered after January 1, 2016

Changes in taxes when selling an apartment in 2016 affected:

Length of tenure, in which income from its sale is subject to taxation equal to 5 years (60 months).
Real estate registered since January 1, 2016.
Tax base: the tax on the sale of an apartment is calculated from the largest amount, after comparing the contract price and the cadastral value.

For whom are these rules relevant?

Firstly, the tax on the sale of apartments for individuals. This does not apply to IP.
Secondly, the law applies to real estate that is not used in commerce.
Thirdly, the innovations apply to real estate registered after January 1, 2016. For real estate acquired before 2016, tax exemption remains if the ownership period exceeded 3 years (36 months).

Example 2: The living space was purchased in June 2015 and sold in July 2018. Therefore, there is no need to pay personal income tax on the sale, since it was owned for more than three years.

The 3 year tenure remains:

However, there are exceptions. Duration of ownership of real estate 3 years for subsequent sale without paying tax in 2019, remains for:

apartments that were inherited by their owners;
property transferred as a gift by close relatives (in accordance with Article 14 of the Family Code);
real estate registered during the end of privatization;
property received under a rent agreement.

Now the cadastral value of real estate is taken into account in calculations

Already in 2016, it is necessary to take into account the cadastral value of housing. Amount subject to taxation – maximum amount:

Or negotiable price;
Or the cadastral value multiplied by a factor of 0.7.

In other words, it is necessary to compare the price at which the apartment was sold and its actual cadastral value, multiplied by a factor of 0.7. You must pay tax on the highest of these values.

Example 3: A citizen purchased an apartment in 2017 worth 5.8 million rubles, a little later he sold it for 7.3 million rubles. The cadastral value is 8.9 million rubles. If the cadastral value is multiplied by a factor of 0.7, then the amount is equal to 6.2 million rubles. will be less than the stated contract price. Therefore, income tax will need to be calculated from the contractual sales value of 7.3 million rubles. Personal income tax = (7.3 – 5.8) x 13% = 195,000 rubles.

The cadastral value of real estate must be determined as of 01/01/2016. If regional authorities have not carried out an assessment, then for the purpose of personal income tax assessment they still take the negotiated sales price. Similarly, the calculation will be made from the cadastral value.

In situations where the cadastral value of the property is less than or equal to the deduction for the sale of an apartment (1 million rubles), there is no need to pay tax, but if it was owned for less than 3 (5 years), the citizen is not exempt from filing a declaration.

Example 4: A citizen purchased a house in May 2017 for 672,000 rubles, and in January 2018 he sold it for 953,000 rubles. It is more profitable to choose a property deduction:

(953,000 – 1,000,000) x 13%) - no tax payable.
(953,000 - 672,000) x 13% = 36,530 rubles.

As before, property owners can exercise the right not to apply a tax deduction, but to pay income tax on the difference between the sale price and the original purchase price of the property, if this is more profitable for them.

Example 5: In 2017, a room was purchased for 1,300,000 rubles, in 2019 it was sold for 1,250,000 rubles. It is more profitable to use not the property deduction, but the purchase expenses, then there is no tax to pay (1250,000 - 1300,000) x 13% = 0.

If the apartment being sold was given as a gift or inherited

In this case, when selling it (previously 36 months) after:

dates of inheritance (day of death of the testator);
date of registration of property (if donated).

There are no expenses when purchasing it, and expenses (state duty, etc.) are not comparable to the sale price. Therefore, it is more profitable to take advantage of the property deduction of 1 million rubles. Moreover, you can either use deductions or expenses. That's why most people choose deduction.

Example 6: The citizen entered into an inheritance in 2017 and sells the inherited apartment in 2018. The estimated value was 2.5 million rubles, the cadastral value is 2.6 million rubles, he sells the apartment for 2.3 million. Since he owned it for less than three years , you need to pay tax, and the estimated (or cadastral) value of real estate cannot be taken into account as expenses, because it is inherited. We compare the cadastral with the contractual one (2.6 million * 70%) = 1.82 million. That is. the contractual one is higher, so the calculation will be made from the contractual one: (2.3 -1 million (deduction)) * 13% = 169,000 rubles. And if you do not sell the apartment within 36 months, then you do not have to pay any declaration or tax.

Example 7: The mother gave her daughter an apartment in 2018 (due to close relatives), but the daughter sold the apartment in 2019 for 1.8 million rubles. The tax will be: (1.8 - 1 million) * 13% = 104,000 rubles.

What about non-residents?

A tax resident is an individual (regardless of whether he is a citizen of the Russian Federation or a foreigner) who continuously stays in the Russian Federation for at least 183 days within a calendar year. If an individual spends most of the year abroad, then he is a non-resident of Russia.

Previously (until 2019), non-residents paid a tax of 30% on the sale of residential space, regardless of when and on what grounds the apartment/house/room was purchased.

Now the tax code has been amended. And a non-resident is exempt from paying personal income tax if he owned real estate:

3 years- when it was purchased before 2016 (or inherited or donated by a close relative);
5 years- if you became the owner after 01/01/16.

However, neither a deduction of 1 million, nor a deduction for the purchase of housing of 2 million, nor taking into account the amount of expenses when purchasing it do not apply to them. It turns out that it is better for a non-resident to wait 3 (5 years), otherwise a tax of 30% will have to be paid in full on the amount of the sale of the apartment.

Sale and purchase of apartments in the same year

Is it necessary to pay tax on the sale of an apartment if at the same time (or simply in the same year) one apartment was sold and another, more expensive or cheaper, was bought? Yes, if the sold apartment was sold for more than it was bought for. That is, a profit was generated. But if you have never used a property deduction (as a buyer, 2 million rubles), then you can reduce the tax payable in a given year. In this case, the property owner has the right to receive two tax deductions at once:

for the purchased apartment, if the right to deduct (2 million rubles upon purchase) was not used earlier (or has not been used in full since 2014).
when the apartment is sold(1 million rubles), if this deduction was not used in the year the property was sold for another object (if it is more profitable to use the purchase price, then you can use the costs of its acquisition rather than the deduction).

Property deduction of 2 million rubles when purchasing an apartment

When purchasing property, a taxpayer can take advantage of a property deduction in the amount of 2 million rubles. But a taxpayer can receive such a deduction only once in his entire life. When purchasing housing after 2014, if the citizen had not previously used the deduction for the purchase, the deduction can be claimed for different real estate objects, if one has not been fully repaid. That is, distribute the deduction to different purchased housing.

To receive a deduction when buying an apartment, you must:

the property must be located on the territory of the Russian Federation;
You can only get funds for a purchase as a loan from domestic credit companies;
be a resident of Russia;
document the transaction and your level of income.

When real estate is purchased, the deduction reduces other income received by the taxpayer (wages, sales of other property subject to taxation).

Example 8: In 2018, a citizen purchased an apartment worth 1.35 million rubles. His average salary per month is 120 thousand rubles, and in the 2-NDFL certificate for 2018, his income was 1,440,000 rubles. He can take advantage of the deduction upon purchase and reimburse personal income tax in the amount of 175,500 rubles (1.35 million * 13%), and he will also have a balance left (2 million - 1.35 million = 650 thousand rubles), which will go to for other property upon purchase. When in 2019 he purchases a house for 1.62 million rubles. , he can reimburse the balance (at the same salary level) and return 84,500 rubles. (13% from 650,000 rubles), tax withheld from his salary in 2019.

Deductions for the sale of one apartment and the purchase of another, if the citizen did not previously use the deduction of 2 million

Tax calculation after the sale of an apartment that has been owned for less than 3 (5) years can be carried out only in one of two ways:

Using deductions;
By reducing income by expenses incurred in the original purchase of this apartment.

Let's consider several typical cases when a citizen sold one property and acquired another one in the same year. At the same time, he has not yet taken advantage of the tax deduction for purchases (2 million rubles):

The apartment for sale was a gift (inheritance) or costs less than 1 million rubles.

Example 9: An apartment received as an inheritance was sold for 3.4 million rubles, in the same year another was purchased for 2.8 million rubles, the citizen had not used the 2 million deduction before: (3.4 million - 1 million (deduction upon sale)) = 2.4 million - taxable base. Then 2.4 million - 2 million (deduction upon purchase) = 400,000 rubles. new tax base after receiving the deduction. The tax payable will be 52,000 rubles. (400 thousand rubles * 13%).

Example 10: The apartment was sold for 3.5 million rubles, it was previously purchased for 0.8 million rubles. Then a second apartment was purchased for 3.1 million rubles. Since the purchase price of the first apartment (800 thousand rubles) is less than the deduction of 1 million, it is more profitable to take advantage of the deduction. The tax base for the sold apartment will be (3.5 - 1 million) = 2,500,000 rubles. Then you can use the deduction of 2,500,000 - 2,000,000 = 500,000 rubles, the tax will be 65,000 rubles.

If the apartment being purchased is less than 2 million rubles.

Example 11: The inherited apartment was sold for 2.3 million rubles, a new apartment was bought for 1.5 million rubles. Using the deduction, the taxable base was 2.3 - 1 million rubles = 1.3 million rubles. it can be reduced by 1.5 million rubles, i.e. 1.3 -1.5 = - 0.2 million rubles. Here it turns out - 200,000 rubles. those. must reimburse 13% of the tax from the budget, which is 26,000 rubles. And only if a citizen receives such income this year (certificate from the employer 2NDFL), then he will receive 26,000 rubles from the budget.

Example 12: The apartment was sold for 4.3 million rubles, it was previously bought for 2.1 million rubles. Then a second apartment was purchased for 1.7 million rubles. The tax base upon sale will be 4.3 - 2.1 = 2.2 million rubles. We reduce it by 1.7 million rubles. 2.2 -1.7 =0.5 million rubles. On this amount you need to pay a tax of 500,000 * 13% = 65,000 rubles.

If the apartment being purchased is more than 2 million rubles.

Example 13: In 2018, a citizen sold an old apartment for 4.8 million rubles. (bought for 3.5 million rubles), and purchased a new one for 3.1 million rubles. The right to take advantage of the deduction when purchasing a new apartment from a citizen has not yet been used (RUB 2 million):

The first method of calculating personal income tax: (4.8 – 1 (deduction on sale) – 2 (deduction on purchase)) x 13% = 234,000 rubles.
The second method of calculating personal income tax: (4.8 – 3.5 (expenses)) = 1.3 million rubles. Since a new apartment costs more than 3.1 million rubles, we can take advantage of the full deduction of 2 million rubles. We reduce the deduction by 1.3 - 2 million rubles. = - 0.7 million rub. That is, it turns out to be “minus” and if a citizen’s income for the year (personal income tax certificate 2) is 700,000, then 13% (91,000 rubles) will be returned to him from the budget. If, for example, wages for the year amounted to 500 thousand rubles, then the tax refund will be 65 thousand rubles. And the remaining tax of 26,000 can be reimbursed next year.
It turns out that option 2 is more profitable for the taxpayer.

However, some tax authorities believe that you can use only one deduction (1 million for sellers), and only then declare another (2 million for buyers). Here you can argue with the tax office. Such arguments are appropriate if a citizen sold a home, for example, in 2018, and purchased a new one in 2019, i.e. the transactions were not in the same tax period. The taxpayer pays tax only on the difference of all his income and all expenses, and if the purchase and sale were made in the same year, then he can take advantage of both a deduction for the purchase and a deduction for the sale.

Selling a share of an apartment

When selling a share of real estate, you can also reduce the tax base by the costs associated with the purchase of this share (proportionally). Documents confirming the purchase price must be provided for verification along with the declaration. In this case, there may be several nuances:

Accounting for the purchase price of an apartment when selling a share

Example 14: in 2017, a citizen bought a share in an apartment for 2.3 million rubles, then sold it for 2.5 million. Owned the share for less than 5 years, the tax will be 200,000 * 13% = 26,000 rubles.

As a rule, a share in an apartment is not purchased separately. More often, it becomes a property along with the apartment itself, which was bought by the shareholders (family). Then the costs of purchasing a share are either indicated in the purchase and sale agreement for the apartment itself, or are determined using a simple formula (if the price of each share is not indicated in the agreement):

Total purchase cost x Share size = Share purchase costs

Example 15: The couple purchased an apartment for 4.3 million rubles, in shared ownership of 1/2 share. A year later, the apartment was sold for 4.5 million rubles. Those. the family received income from the sale (4.5 -4.3) = 200,000 rubles. But everyone must submit a declaration and pay the same amount (4.5 million/2 - 4.3/2) * 13% = 13,000 rubles. Both husband and wife received an income of 100,000 rubles. from the sale of their share, so everyone pays a tax of 13 thousand rubles.

Accounting for a property deduction of 1 million when selling a share of an apartment

When selling property that is in shared ownership, the full amount of the deduction (1 million rubles) can be taken into account, but must be distributed among the co-owners only IN PROPORTION to their shares. Since such a deduction is provided for the property, and not in relation to each seller and not for each share. It turns out the following:

You can use the full deduction if you sell the share separately, as a separate object (i.e., each owner sells his share under a separate purchase and sale agreement, and the buyer will receive several Certificates of ownership (agreements with each seller)), Letter from the Federal Tax Service dated 25 July 2013 N ED-4-3/13578, Letter of the Federal Tax Service dated November 2, 2012 N ED-4-3/18611.
If you sell the apartment as a single object, together with other owners (including your share), then a deduction in the amount of 1 million rubles. will be distributed among the owners according to their share.

Example 16: A family of three is selling an apartment received by inheritance, therefore, the purchase price cannot be taken into account in expenses, you can only use a deduction. The apartment was sold for 4.6 million rubles, each has a 1/3 share.

Option 1: One purchase and sale agreement is drawn up, the apartment is sold as a single object. Each of the owners pays such a tax (4.6 million/3 - 1 million/3) * 13% = 156,000 rubles.
Option 2: A separate purchase and sale agreement is drawn up for each share and the buyer will receive 3 certificates of ownership (extracts from the state register). Here, each owner receives a deduction of 1 million rubles. And the tax payable by each seller will be (4.6 million/3 -1 million) * 13% = 69,333 rubles. However, this option may not suit the buyer of the apartment, and the tax inspectorate may regard such a transaction as tax evasion.

There are situations when one of the shareholders owns the property for more than 3 (5) years and is exempt from filing a declaration and paying taxes, the rest less than 3 (5) years and must report to the Federal Tax Service. Since in the apartment purchase and sale agreement, shareholders can establish any other procedure for the distribution of income, i.e. not tied to the size of their shares, most of the income from the apartment can be distributed in favor of the tax-exempt owner. And sell the apartment as a single object, but indicate in the contract how much each share costs.

Example 17: Mother, daughter and son sell an apartment for 1.8 million rubles. in 2018. The mother has been the owner of her 1/2 share for more than 5 years, and the children entered into an inheritance after the death of their father recently and have owned 1/4 share for less than 5 years. The agreement stipulates that the income from its sale was decided to be distributed as follows:

daughter and son - each 0.333 million rubles,
mother (1.8 - 0.333 - 0.333) = 1.134 million rubles.

The mother does not pay tax, since she is exempt from payment, and the children use the deduction: 0.333 million (income from the sale of a share) - 0.333 million (1 million deduction / 3) = 0. There is no tax to pay, but the children have a declaration with supporting documents must submit.

There are also pitfalls here, namely the fact that when selling real estate from 2016, the tax calculation will depend on the cadastral value (at least 70%), and the tax base must be calculated in proportion to the share of the owners. If the contractual value is less than 70% of the share according to the cadastral value, then the calculation is based on the latter, and not the one specified in the contract.

Let's go back to example 17, if the cadastral value of such an apartment is 1.9 million rubles. Then the 1/4 share of the daughter and son will be 475,000 rubles each. To calculate personal income tax, the taxable amount should not be less than 70% of the cadastral amount, namely at least 332,500 rubles, but here the contractual amount is 333,333 rubles, which means the calculation is based on the contract amount, and the daughter and son do not pay tax.

When to file a return and pay tax

Tax calculation (even if it is zero), deduction statement, the fact of sale of property that was owned for less than 3 (5) years must be reflected in the 3-NDFL declaration.

Deadline for declaration- in the next year after the sale/purchase of the apartment - until April 30.
Tax payment deadline- if there is tax to pay, until July 15.

To save on filling out the declaration (on average, private organizations charge 500 - 2000 rubles for filling it out), you can figure it out yourself; there’s nothing complicated about it. You should download the program and fill it out intuitively, see (here see how to fill out information about yourself, and enter different codes):

Income code:
- 1510 - negotiated amount for the sale of an apartment, house
- 1511 - negotiated amount of the share of an apartment, house
Expense/deduction code
- 901 - if the property deduction is 1 million rubles.
- 903 - if the costs for its acquisition are confirmed.

Documents attached to the declaration

Attach copies of all documents confirming the transaction to the 3-NDFL declaration:

Presentation methods:

Mail - you can send a package of documents by mail with a list of attachments; the date of sending is considered the date of receipt of the documents by the tax authorities.
In person - you can do it in person (preferably).
By power of attorney - a representative can also receive documents under a power of attorney certified by a notary.
Through your personal account on the Federal Tax Service website, that is, in electronic form.

Compile a package of documents in 2 copies, one should remain with you (with a mark in the list of tax acceptance), the other should be sent to the Federal Tax Service.

Personal income tax can be paid at any bank. It is better to obtain the necessary details from the tax office; you can also find them on the website of the Federal Tax Service or through the State Services portal.

Consequences: did not pay tax when selling the apartment and/or did not submit 3-NDFL to the tax office

Failure to submit your return on time and/or late payment of taxes (deadline April 30) may result in the following penalties:

A fine of 1000 rubles – if the tax to be transferred in the declaration is 0.
Fines: from 5% to 20% (30%) of the tax amount payable for each month of delay, if you do not submit a declaration (up to 30%) and do not pay the tax by July 15 (up to 20%, if a willful defaulter, then 40% ).
Penalties - daily accrual of penalties, starting from July 16 (see the calculator for calculating penalties and fines on the website ipipip.ru/shtrafi/).
In case of complete refusal to pay tax, the amount of which exceeds 900 thousand rubles, criminal liability arises.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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It should be noted that each owner bears the burden of maintaining the property he owns. By making transactions with apartments, you become participants in civil transactions, and you must pay taxes established by law. This is an absolutely normal civilized process. However, there is no need to pay extra taxes if the law provides the right not to pay them. To do this, when making a transaction, you need to evaluate all the pros and cons and choose the best option.

Paying taxes on real estate transactions

But meanwhile, it should be taken into account that there are features of paying personal income tax (NDFL) and the property deductions provided. The object of personal income tax taxation in accordance with clause 1 of Article 209 of the Tax Code (TC) is income received by taxpayers from sources in the Russian Federation and (or) from sources outside the Russian Federation for individuals who are tax residents of the Russian Federation. Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. When determining the tax base, all income of the taxpayer received by him, both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits, are taken into account. For the purchase and sale of real estate, a tax rate of 13% is established (clause 1 of Article 224 of the Tax Code). According to paragraph 3 of Article 210 of the Tax Code, for income for which a tax rate of 13% is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions. When buying and selling real estate, the taxpayer is provided with a property tax deduction. So let's figure this out.

Taxation" Chapter Nine

And each of them pays taxes established by law. The owner selling the property (Seller) pays income tax (NDFL) from its sale. According to the Tax Code of the Russian Federation, income of Russians from the sale of real estate (income tax) is taxed at a rate of 13% on amounts exceeding 1 million rubles.

Features of liability for taxation of real estate transactions

The essence of taxation of income received is determined by the norms of the Tax Code of the Russian Federation. This law applies to both residents and persons without tax status. Income tax is calculated by multiplying the interest rate by the amount received as a result of the sale of the apartment. However, often real estate is sold due to the need to expand the living space, and there is no talk of generating income.

Real estate transactions in most cases oblige the parties to pay taxes established by law. Evasion of payment may result in penalties. Obligations to pay taxes arise after registration of ownership of real estate with registration in the Unified State Register (Article 551 of the Civil Code of the Russian Federation). Let's consider certain types of taxes on real estate transactions.

New rules for paying personal income tax when selling real estate

Another important change has been made to the Tax Code regarding the determination of the amount of income subject to taxation upon the sale of real estate. Today, a not entirely legal mechanism for tax evasion is widely used in the secondary market. Most often, a home seller who has owned real estate for less than 3 years, in order to be exempt from paying personal income tax on the sale of real estate, indicates a sales price not exceeding 1 million rubles, thereby avoiding paying tax. The adopted amendments to the Tax Code of the Russian Federation provide protection against such illegal schemes.

What tax on the sale of an apartment must be paid?

If you sold real estate, that is, received income, you are required to report this to the tax authorities. After all, Rosreestr registered the transfer of rights from you to another person. That is, the state received information about your transaction, you, personally or through your representative by proxy, signed an application to register the transfer of rights.

Taxation of real estate transactions

Good afternoon, today we will talk about everyone’s favorite topic - paying taxes. Namely, about the payment of taxes when making transactions for the purchase and sale of real estate by individuals. As they say in America: “Only two things are inevitable - death and taxes.” Therefore, you need to know what taxes you are required to pay, what benefits the legislator provides you, be able to take advantage of the benefits and, accordingly, reduce the amount of taxes paid.

Useful articles about the real estate market in Russia and St. Petersburg

You can easily imagine emigrants from Russia in almost any country. For example, in Germany, the USA, France - many dream of moving there, and many have already moved. It’s a little more difficult with England, Italy and Spain. But for some reason, most people don’t have the idea of moving to Greece at all.

Tax on the purchase and sale of an apartment

Only sellers of non-commercial real estate who own a house, summer cottage, apartment or garage for 3 years can avoid tax pressure. The tax deduction rule is valid only for owners when the right to private property was registered before January 1, 2016.

Tax on real estate transactions

When selling a plot of land, a dacha, a residential or garden house that is in common shared (or joint) ownership for less than three years, the benefit (tax-free million) is distributed among the shareholders of this property in proportion to the share of each, and in the case of common joint ownership - by agreement between co-owners.

Tax on the sale of real estate

Personal income tax in the amount of 13% of the amount received from the home buyer is calculated and payable if the apartment was owned by the seller for less than 3 years;
the former owner of the property is obliged to submit a declaration in the appropriate form to the territorial branch of the Federal Tax Service no later than April 30 of the year following the year in which the purchase and sale transaction of the apartment was completed;
The calculated personal income tax must be paid in full by the citizen before July 15 of the year in which the declaration is submitted.

Taxation in real estate transactions

If the sold real estate was owned by an individual for three years or more, then income from its sale is not taxed, according to paragraph 17.1 of Article 217 of the Tax Code. The type of real estate, the number of objects sold, as well as its cost do not matter. Moreover, the concept of “year” does not mean a calendar year (from January 1 to December 31), but any 12 consecutive months, according to paragraph 3 of Article 6.1 of the Tax Code.

Tax on the sale of real estate in 2019

the right of ownership to an object of real estate was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative;
ownership of the real estate property was acquired by the taxpayer as a result of privatization;
the right of ownership of a real estate property was obtained by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with a dependent.

TAX ON SALES OF APARTMENT 2016-2019

The sale price under the alienation agreement minus the property tax deduction (if applicable) in the amount of 1,000,000 rubles. Do not forget to submit a declaration for a tax deduction; by default, the tax authorities will not deduct it from the tax base;
The sale price under the alienation agreement minus the amount of actually incurred and documented expenses associated with the acquisition of this property (i.e., the purchase price by the seller of this property). Don’t forget to submit a declaration and provide documents to record previously incurred expenses; by default, the tax authorities will not reduce the tax base.

What taxes are paid when purchasing, inheriting and donating housing.

Income tax

When making a purchase and sale transaction, only the seller pays income tax; the buyer is in no way subject to taxation. The seller pays a tax of 13% according to the general rules provided for by the Tax Code of the Russian Federation on an amount exceeding 1 million rubles, regardless of the number of owners of the apartment. This rule applies if the apartment has been owned for less than five years. And if it is five years or more, then the seller is completely exempt from taxation on the transaction. But it is important to pay attention to a seemingly obvious thing that is sometimes left unattended: if you have lived in an apartment for 20 years, but privatized it a year ago, then you have owned it for only one year.

Another important point. An apartment can be sold by one person, or by 10 co-owners at once. If its value is more than 1 million rubles, then income tax in the amount of 13% must be paid on the excess amount in proportion to the number of owners. That is, if the apartment being sold has 10 owners, the excess amount will be divided by 10 and each owner will pay income tax with one tenth.

When purchasing housing both on the primary and secondary markets, you can take advantage of tax benefits. If a consumer bought a residential house or apartment for the amount of 1 million rubles, he can reduce the amount of his taxable income by the amount used to purchase this real estate. For example, your salary at your place of work is 60,000 rubles, you pay 13% income tax on it. You bought an apartment and submitted an application to the tax office that you want to take advantage of the benefit.

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Then from this moment the salary will not be subject to income tax until the entire amount of salaries paid to you reaches 1 million rubles. The real savings will be 13% - 130,000 rubles. This is the maximum possible amount that can be saved. It can be greater only if a mortgage loan was obtained for the purchase of an apartment or residential building and interest was paid on it. Then taxable income will also be reduced by the amount of interest actually paid on the loan.

If the purchase amount is less than 1 million rubles, then a tax deduction will be provided only for the actual purchase amount. If the purchase amount is more than 1 million rubles, then the benefit will be provided only in the amount of 1 million rubles. (subject to the above exception).

The purchase of an apartment on the primary market is carried out by concluding various agreements, in the vast majority of cases, even at the stage of building a house: an agreement for shared participation in construction, an investment agreement, an assignment agreement. After completion of construction, the concluded agreement will serve as the basis for registering ownership of the apartment. A tax deduction will be provided to you only when you present the tax office with a certificate of ownership of the apartment (residential building).

When purchasing an apartment both on the primary and secondary markets, in order to receive the benefit, you must also provide documents confirming payment for the purchased apartment (receipts for cash receipts, payment orders, receipts or acts of receipt of money, if the apartment was purchased from an individual, and etc.).

Received for free - pay tax

Individuals who acquire real estate by inheritance or under a gift agreement also become subject to taxation and are required to pay the state tax on property transferred by inheritance or gift.

Property tax rates depend on two factors. Firstly, on the degree of relationship between the donor and the recipient or the testator and the heir. Secondly, on the value of the property that is the object of inheritance or gift.

Inheritance issues very often become the subject of not only heated disputes, but also litigation between relatives. Therefore, to clarify, in order to avoid misunderstandings, let us turn to the Civil Code, which provides for the order and procedure of inheritance. The law absolutely clearly states who is the heir of the first stage, who is the second and who are the “other heirs”.

It should be noted that inheritance can be carried out both by law and by will.

According to the law on inheritance, heirs in equal shares are, first of all, children, including adopted children, the spouse and parents or adoptive parents of the deceased, as well as the child of the deceased born after his death. The heirs of the second stage are the brothers and sisters of the deceased, his grandparents on both the father's and mother's sides. “Other heirs” within the meaning of the law “On tax on property transferred by inheritance and gift” are persons who are not among the heirs of the first and second priority, as well as those involved in inheritance on the basis of the testator’s will. The cost of an apartment (house) for tax purposes is determined on the basis of a BTI certificate. There are situations when a person who is an heir of the first or second priority draws up an inheritance on the basis of a will, which was additionally drawn up, and receives from a notary a “certificate of the right to inheritance under a will.” In this case, the tax authority will consider such a person as “another heir” (in the terminology of the law in question) with payment of tax at the appropriate rates (see table), i.e. the degree of relationship in this case is not taken into account for tax purposes (see Letter of the Ministry of Taxes and Duties dated October 22, 2002 “On the tax on property transferred by inheritance”).

However, don't be alarmed by high property tax rates. There are cases when you do not have to pay tax. In accordance with the law, property that is transferred by inheritance to a surviving spouse or by gift from one spouse to another is exempt from taxation in accordance with the law. Secondly, residential buildings or apartments and savings in housing construction cooperatives, if the heirs (or recipients) lived in these houses or apartments together with the testator (donor) on the day the inheritance was opened or the gift agreement was executed. Confirmation of joint residence is registration at the place of residence at the same address, a court decision to establish the final fact. The tax authority may accept a certificate from the organization operating the house as proof of cohabitation.

Thirdly, the property of persons who died in defense of the USSR and the Russian Federation in connection with the performance of state or public duties or in connection with the performance of the duty of a citizen of the USSR and the Russian Federation to save human life, protect state property and law and order. Fourthly, residential buildings and vehicles transferred by inheritance to disabled people of groups I and II.

Tax on property transferred to individuals by inheritance

With the value of the property, according to the BTI assessment, from 85,000 rubles. up to 170,000 rub. From 170,100 rub. up to 255,000 rub. Over 255,000 rub.
Heirs of the first stage 5% of the value of the property exceeding the amount of 85,000 rubles. 4250 rub. + 10% of the value of the property exceeding the amount of 170,100 rubles. 12750 rub. + 15% of the value of the property exceeding the amount of RUB 255,000.
Heirs of the second stage 10% of the value of the property exceeding the amount of 85,000 rubles. 8500 rub. + 20% of the value of the property exceeding the amount of 170,100 rubles. RUB 25,500 + 30% of the value of the property exceeding the amount of RUB 255,000.
Other heirs 20% of the value of the property exceeding the amount of 85,000 rubles. 17,000 rub. + 30% of the value of the property exceeding the amount of 170,000 rubles. 42,500 rub. + 40% of the value of the property exceeding the amount of RUB 255,000.

Tax rates on property transferred to individuals as a gift

With the value of the property, according to the BTI estimate, from 8,000 rubles. up to 85,000 From 85,100 rub. up to 170,000 rub. From 170,100 rub. up to 255,000 rub. Over 255,000 rub.
Children, parents 3% of the value of property exceeding the amount of 8,000 rubles. RUB 2,310 + 7% of the value of property exceeding the amount of 85,000 rubles. 8260 rub. + 11% of the value of property exceeding the amount of 170,000 rubles. RUB 17,610 + 15% of the value of the property exceeding the amount of RUB 255,000.
For other individuals 10% of the value of property exceeding the amount of 8,000 rubles. 7700 rub. + 20% of the value of the property exceeding the amount of 85,000 rubles. RUB 24,700 + 30% of the value of the property exceeding the amount of 170,000 rubles. RUB 50,200 + 40% of the value of the property exceeding the amount of RUB 255,000.

Taxation in real estate is primarily Personal income tax(personal income tax). Sold an apartment - pay tax. Everything seems simple, but there are nuances. We'll figure out. First let's discuss terminology. Next, let's talk about tax rates and tax exemptions. Let's finish with tax deductions and the tax base. Go!

Let's start with terms so as not to be intimidated by unfamiliar words. If you know everything, move on to the next section.

Taxpayers. Tax residents of the Russian Federation and non-residents receiving income from sources in Russia.

NB! There is no concept of citizenship in the tax code. The state does not care which country the taxpayer is from. It matters whether he is a resident or not.

Resident of the Russian Federation. Have you been in Russia for at least 183 days in the last 12 calendar months? Congratulations! You are a resident of the Russian Federation!
Taxable period. In Russia - one calendar year.
The tax base. Income from the sale of real estate, which is subject to tax.
Tax rate. The percentage of income that goes to tax.
Property tax deductions. Benefits for real estate transactions.

Personal income tax rate

The tax rate depends on whether you are a resident or not. For non-residents the rate is higher. Residents of the Russian Federation pay 13% of income, non-residents - 30%. Non-residents are not yet entitled to property tax deductions. And they are NEVER exempt from taxes.

Conclusion: when selling real estate It is beneficial to be a resident. It’s better to wait, enjoy life in Russia and sell the apartment after 183 days with less losses. Or maybe without them at all. More on this in the next section.

What transactions are not taxed in 2018?

It happens that residents of the Russian Federation are exempt from personal income tax. You don't need to do anything complicated for this. Simply OWNING real estate is enough.

Previously, personal income tax was not paid after 3 years of ownership: they received ownership of the apartment and sold it without tax after 3 years. In January 2016, the minimum holding period was increased up to 5 years. But in some cases the 3-year period was retained. Below we list when the tax is released after 5 years after registration of property, and when after 3.

NB! Ownership begins with registration of ownership in the Unified State Register of Real Estate! Not with the signing of the DDU, share agreement, etc. WITH REGISTRATION in the Unified State Register of Real Estate!

Property tax deductions

Residents pay 13% of the tax base. We will tell you how to calculate the base and tax in the next section. In the meantime, let's list the tax deductions. There are three of them.

Tax deduction on sale. Minus 1,000,000 rubles from the sale price. Can be used once a year. If you sell property in common ownership, the deduction is distributed in proportion to the share. If joint, by agreement between the owners.
Accounting for expenses. Minus the amount for which the apartment was bought. To confirm expenses, you need a purchase and sale agreement with a specified amount.
Tax deduction upon purchase. Minus 260,000 rubles from the price of a new apartment . Valid if you sell an apartment and buy a new one in the same tax period. You can use it once in your life. If a new apartment costs less than 2 million rubles, the deduction will be 13% of its price. If greater than or equal to - 260,000 rubles.

NB! A declaration must be filed for tax deductions and expense credits. They are not produced automatically. Deductions cannot be used together!

The tax base

Until 2016, the tax base was calculated using the formula:

The tax base = Sales value - Tax deduction / Amount of expenses

If you bought an apartment before 01/01/2016, calculate the tax base for it.

After January 1, 2016 the base began to depend on the cadastral value of the apartment. The cadastral value is taken as of January 1 of the year in which the apartment was sold. If the sale price is more than 70% of the cadastral value, the formula for the taxable base remains the same. If less than 70%, the formula is:

The tax base = 70% of the cadastral value - Tax deduction / Amount of expenses

A couple of examples for clarity.

Sales value is more than 70% of the cadastral value

2020 You are selling an apartment for 10,000,000 rubles. Bought in 2017 for 8,000,000 rubles. You have owned the property for less than 5 years. You have to pay tax. The cadastral value of the apartment in 2020 is 8,500,000 rubles. 70% of 8,500,000 = 5,950,000. The sales value is more than 70% of the cadastral value (10,000,000 > 5,950,000). We calculate the base using the old formula.

The tax base= 10,000,000 - 1,000,000 = 9,000,000 rubles
Personal income tax= 9,000,000 * 13% = 1,170,000 rubles
The tax base= 10,000,000 - 8,000,000 = 2,000,000 rubles
Personal income tax= 2,000,000 * 13% = 260,000 rubles

NB! If you sell the apartment for the same 8,000,000 rubles and take into account expenses, you WILL NOT HAVE TO PAY TAX. You won't earn anything. No income - no tax.

Sales value is less than 70% of the cadastral value

Example 1. It's 2020. You are selling an apartment for 10,000,000 rubles. Bought profitably in 2017 for 9,000,000 rubles. You have owned the property for less than 5 years. You have to pay tax. The cadastral value of the apartment in 2020 is 14,500,000 rubles. 70% of 14,500,000 = 10,150,000. Sales value is less than 70% of the cadastral value (10,000,000< 10 150 000). Считаем базу по новой формуле.

You take advantage of tax deductions when selling
The tax base
Personal income tax
You use expense deduction
The tax base= 10,150,000 - 9,000,000 = 1,150,000 rubles
Personal income tax= 2,000,000 * 13% = 149,500 rubles

Example 2. It's 2020. You are selling an apartment for 10,000,000 rubles. We inherited an apartment in 2018. You have owned the property for less than 3 years. You have to pay tax. The cadastral value of the apartment in 2020 is 14,500,000 rubles. 70% of 14,500,000 = 10,150,000. Sales value is less than 70% of the cadastral value (10,000,000< 10 150 000). Считаем базу по новой формуле.

You take advantage of tax deductions when selling
The tax base= 10,150,000 - 1,000,000 = 9,150,000 rubles
Personal income tax= 9,000,000 * 13% = 1,189,500 rubles
You do NOT use a tax deduction
The tax base= 10,150,000 - 0 = 10,150,000 rubles
Personal income tax= 10,150,000 * 13% = 1,319,500 rubles

Typically, it is beneficial to use a tax deduction if the property was inherited. In other cases, it is better to offset expenses.

Let's summarize

Residents pay less - 13% instead of 30%
To avoid paying tax, sell the apartment 5 years after purchase (sometimes after 3 years)
From 01/01/2016 the tax base depends on the cadastral value of the apartment
To keep your tax base lower, apply for tax deductions or expense credits

In all other cases of acquisition of property, its alienation is exempt from tax, provided that the period of ownership of the property is at least 5 years.
If a sale is made before the above deadlines, the seller will be forced to pay tax on the income received, which arises from the moment the money is received from the buyer.
How to calculate it? According to the law, 70 percent of the cadastral value of the apartment is taken as the tax base. In this case, the cadastral value itself is determined as of January 1 of the year in which the buyer registered the property for himself.
This principle applies to real estate received by the seller after January 1, 2016. If the rights to the apartment were acquired earlier, the tax is calculated from the sale price. The same applies to situations where the cadastral value of the property has not yet been determined.
But let's return to the cadastral value. Let’s say the contract was signed in 2016, and the buyer contacted the Rosreestr branch at the beginning of 2017. Then the cadastral value of the apartment is determined exactly as of January 1, 2017.

The easiest way to find out the cadastral value is on the Rosreestr website. To do this, in separate fields you need to indicate the requested date, as well as the address of the apartment of interest.

You need to calculate the tax yourself. Data on the amount of real estate sold should be entered into the annual income tax return (3-NDFL). It is submitted before April 30 of the year following the one in which the transaction was made. The payment itself must be made before July 15. Otherwise, the person may face a fine of up to 20% of the tax amount.

Exchange between properties

In this transaction, each party is, from a legal point of view, the seller of their property. Consequently, both parties to the exchange agreement calculate their income tax according to the above rules.

Inheritance and deed of gift

Let's start with giving. Receiving real estate as a gift is not subject to tax under one condition: if the property was acquired on the basis of a deed of gift issued by one’s immediate relatives. Her circle includes:

spouse, parents, children;
adoptive parents and their adopted persons;
grandchildren, grandparents;
sisters and brothers, including step-brothers.

An apartment (house) received as a gift from other persons requires payment of income tax on a general basis. We have already described the mechanism above.
Naturally, the author of the gift does not pay any taxes, since there is no income for him.
When there is a case with inheritance, then everything is much simpler. Real estate acquired in this way is not subject to tax. It does not matter whether the inheritance was formalized by law or by will. Also, the order of legal heirs, if any, is not taken into account.

Is it possible to reduce tax

In the case of the sale of an apartment or other real estate, the tax deduction rule applies. This means that the tax base can be reduced by a certain amount.
So, if we are talking about residential premises, then this is one million rubles. Accordingly, if the initial figure for taxation is less than this value, then no tax needs to be paid. When, say, as a result of calculations, the tax initially had to be paid on 3 million rubles, then using a tax deduction you can pay the tax on only two.
In the case of non-residential real estate, including garages, the tax deduction amount is 250 thousand rubles.
There is another option to reduce your income tax. It is allowed to take the difference between the income from the sale of real estate and the costs of its purchase as the basis for its payment. It is important to document the costs incurred.
In any case, it is important to correctly reflect all figures related to the tax deduction in the tax return. And consulting a lawyer can help you do this. Moreover, the deadline for filing reports for 2017 is just around the corner.

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