How to get a tax deduction for an apartment in a new building. How to get a tax deduction? Tax deductions are made according to documents

This right can be exercised by residents of the Russian Federation who are in our country for at least 183 consecutive days within 12 months. These citizens must also work under an employment contract and make mandatory tax payments to the Russian budget.

In practice, these payments are made not by the citizens themselves, but by their employers.

In addition, certain categories of citizens also have the right to receive a tax deduction: persons under the age of majority.

In relation to these persons, the state takes special measures of financial and social protection, therefore, since 2013, a number of changes have been made to the tax legislation:

application for a property deduction;
income declaration form 3-NDFL(it can be filled out directly at the tax office);
certificates of the amounts of accrued and withheld taxes for the previous year in the form 2-NDFL from accounting departments from all places of work;
photocopies of documents that are evidence of the purchase of real estate;
details of the bank account to which the property deduction will be transferred in the future.

You can review and download the approved declaration form in form 3-NDFL.

There are two ways to submit documents to the tax authority:

Receipt through employer

The advantage of this method is that to receive a tax deduction, the employer does not need to wait until the end of the calendar year in which the home was purchased.

First of all, the applicant needs to obtain from the tax authority notification of receipt of tax deduction, which confirms the citizen’s right to a tax refund and which indicates the amount to be refunded.

If a citizen is employed in several jobs, then he will need to receive a separate notification for each place of work.

To obtain this document, a citizen must contact the tax office with the appropriate application and provide copies confirming the fact of purchase of housing, its ownership and relevant payment documents.

The application processing time is 30 days, after which the citizen can pick up the finished decision from the tax office.

Having received a notification with approval from the tax office, the citizen submits it to the accounting department of the organization where he works.

Based on the notification, tax is no longer withheld from the employee - 13% on income. The accounting department continues to do this until the full amount indicated in the notification is reached.

The time frame for receiving a tax deduction is not limited, therefore, if you cannot select the full amount during the year, you must repeat the procedure for receiving a notification from the tax office and submitting it to the employer’s accounting department.

Grounds for refusal to refund overpaid taxes

It is necessary to understand that the tax office may refuse to receive a property deduction. This happens for a reason, but for reasons clearly outlined in the law:

The parties to the contract are interconnected persons. These may be citizens in a state of kinship with each other or colleagues in the chain of command.
The transaction was carried out at the expense of the employer.
The financial side of the transaction includes subsidies and military mortgages, as well as the use of maternity capital.

The rest of the citizens have a legal right to, which, as stated above, can be obtained in the general manner either through the employer or through the tax office.

The period for which the property deduction is returned

A citizen has the right to receive from the moment he has in his hands documents confirming the costs of purchasing a house (payments, receipts) and deeds of title for housing.

There are no restrictions on the timing of receiving the deduction.. The beginning of the report should be considered the year the apartment was purchased. The balance of the amount can be transferred to subsequent years, until the citizen fully receives the 260,000 rubles due to him.

Since 2013, the legislator has also allowed to receive a refund of property deductions at the expense of his previous places of work, but no more than for the last three years. So, if an apartment was purchased by a pensioner in January 2015, then according to the law, the tax can be returned for 2012, 2013, 2014.

Partial use of the right

Since 2014, every citizen has the opportunity to split it into several parts until the amount of the taxable base reaches 2 million rubles. Thus, it is now possible to claim a tax refund when purchasing several inexpensive properties.

The only caveat is that this innovation applies only to those who did not have time to exercise their right to deduct before 2014.

Video: Property tax deduction

A professional realtor shares all the subtleties and nuances of the procedure for obtaining a property deduction for housing.

Russian legislation makes it possible to choose the method of income tax refund: return personal income tax through the tax service or receive a tax deduction through the employer.

Let's take a closer look in this article at what the features of the method of receiving a refund at work are and, most importantly, whether it makes sense to use it.

You can exercise your right to an income tax refund in different situations:

when purchasing or constructing real estate;
when applying for a mortgage loan;
during training or treatment;
if there are children;
etc.

Read more about existing deductions in the article "". And be sure to watch this video:

How can you apply and receive the money you are entitled to? There are only two options:

Refund of the entire amount at the end of the tax period (calendar year).
Receiving the deduction in installments every month with the help of the employer.

As you can see, the fundamental difference lies precisely in whether the taxpayer receives the deduction in full or not. How does this work in practice?

Let, as the song says, a wonderful neighbor settle in our house. A certain Stepan Grigorievich Frolov bought an apartment in 2019 and decided to exercise his right to a tax deduction. He has 2 options.

Option 1. Having waited until the new year 2020, Stepan Grigorievich filled out the 3-NDFL declaration and sent it to the tax office with all the documents. After verification by the inspector, the entire awarded amount will be transferred to his personal account in one payment. This is where the story ends.
Option 2. Stepan Grigorievich does not want to wait for the New Year holidays. Well, it's his right! Immediately after the sale and purchase transaction is completed, Frolov collects the same documents, with the exception of the declaration. And as in the previous version, it goes to the tax office. A month later, instead of money, he receives a notice of the right to a tax deduction indicating the amount awarded.
With this notice, the “wonderful neighbor” goes to work and writes an application for a tax deduction. From this moment on, Stepan Grigorievich stops paying personal income tax on his earnings!

So, in the first case, the taxpayer pays personal income tax, and next year returns it back; in the second case, he simply stops paying tax to the state. What other features does the second method of filing a deduction have?

How to get a tax deduction at work

In order to return income tax through the employer (and through the tax office), you will have to work hard and collect a package of necessary documents. Each case is special and information about this can be found in other articles on our website.

Let us once again briefly outline the scheme for obtaining a tax deduction at the place of work:

We collect all standard documents, except for the 3-NDFL declaration and 2-NDFL certificate.
We submit a package of documents to the tax office.
A month later we receive from the inspectorate a notice of the right to deduct.
We write an application at work and attach a notice.
We stop paying income taxes on earnings until the awarded deduction amount accumulates. This occurs from the month in which the application was submitted to the accounting department of the enterprise.

As you can see, we need to visit the tax office at least twice. Then what is the advantage of this method of returning personal income tax? Or maybe there are some other disadvantages? Let's find out further!

Advantages and disadvantages

Easier and faster at work!

The main advantage of a refund from an employer is that it increases your monthly income without putting in almost any additional effort. After completing the documents, you will officially receive a full salary without deductions. Quite a help, don't you think?

By the way! Let's do the math.

Example. Remember that our neighbor Frolov S.G. bought an apartment in 2019? Let this happen in April. Stepan Grigorievich immediately collected all the documents and took them to the tax office. A month later, he came to the accounting department of his company with a notification and wrote an application for a tax deduction. This happened in May.
Frolov's salary is 30,000 rubles. and monthly income tax of 30 thousand * 13% = 3,900 rubles is withheld from him. Those. Stepan Grigorievich receives 26,100 rubles monthly.
And now the trick: after writing the application, from the month of May Frolov will receive a tidy sum of 30 thousand rubles. (this is his net salary). Thus, his additional “income” for the year will be 27,300 rubles. = 3,900 (personal income tax) * 7 months.

The advantage is obvious: There is no need to wait until the new calendar year to get your money back. You can start processing documents immediately after a situation arises in which you have received the right to a deduction (for example, immediately after purchasing an apartment).

Another advantage is that the list of documents that must be submitted to the tax authorities is reduced. If you plan to receive a tax deduction from your employer, you do not need to fill out a 3-NDFL declaration, and you won’t need a 2-NDFL certificate from the company’s accounting department.

Disadvantages of personal income tax refund at work

If you do not want to advertise the purchase of a new apartment, then you definitely do not need to submit documents for a return to the accounting department. After all, this news will immediately become known to all employees of the enterprise. 🙂

But if this is not a secret, then let's continue the conversation.

Sometimes you may notice that less money is coming back at work. This is especially true in cases where, for example, the apartment was not purchased at the very beginning of the year. Let's look at the last example, but we will only return the money through the tax office.

Example. Frolov decided to wait a little while receiving the money and return the entire amount for 2019 at once, in a single payment. Therefore, I went to the tax office at the beginning of 2020. And in this case, I was able to get a refund of 46,800 rubles. = 3,900 (monthly tax) * 12 (months).
Remember the previous example? Stepan Grigorievich’s income from his employer was only 27,300 rubles. (only 7 months after submission of documents). The difference is obvious! And it amounts to 19,500 rubles.

It turns out that getting a deduction at work is unprofitable? Not really. Our friend and comrade Frolov can receive an amount of 27,300 rubles. through the employer. And at the beginning of 2020, submit documents for the past year again (this time in full, including the 3-NDFL declaration). After which he will be returned the due 19,500 rubles = 46,800 – 27,300.

In what cases can you avoid visiting the tax office again? It is best to do this at the very beginning of the new year, so that you have time to bring all the documents to your accountant in January or early February.

Example. Having become a little rich in 2019, Frolov, who received the first part of the property deduction, decided to continue returning the personal income tax and receive a 100% refund in 2020 only at work. That is why he brought confirmation from the tax office that he has the right to a refund for the purchase of an apartment. And since January, the accounting department has not withheld income tax from Stepan Grigorievich.
Is there a benefit? Perhaps yes. If Frolov’s salary remains the same: 30,000 rubles, then a monthly income of 3,900 = 30 thousand * 13% for the year will result in 46,800 rubles.
Frolov could receive the same amount, but in a single payment, after the end of the year, by applying to the tax office in 2021 for a refund of his withheld tax during 2020.

As you can see, everything is ambiguous. And each situation must be considered separately.

But in 2017, the Ministry of Finance obliged employers to return personal income tax from the beginning of the calendar year.

So now at work it will be possible to return the income tax in full, even if the application from the tax office was brought to the accounting department of the enterprise at the end of the year. This was reported in the Letter of the Ministry of Finance No. 03-04-06/2416 dated 01/20/17.

So now the employee can write a request for a refund at work, and the due amount will be returned to his account as excess tax withheld at the enterprise.

It is also necessary to remember one more feature of the return of personal income tax from the employer. Permission from the tax office to deduct is given only for 1 year. If during the current year you did not manage to accumulate the full amount of the deduction and have the right to transfer the balance to the next period, you will have to go through the entire registration procedure again.

In what cases can you contact your employer for a deduction?

We looked at an example where a tax deduction is provided for the purchase of a home. This deduction is called a property deduction and is provided not only in the case of purchasing an apartment or room, but also a house and a plot of land for construction.

In addition to receiving an income tax refund for the purchase of real estate, you can contact your employer to receive the following types of deductions:

social deduction if Frolov has a need to pay either his own or his immediate family;
standard deduction, which is provided if there are or are awarded preferential categories, such as WWII veteran, Chernobyl survivor, etc.;
, if Stepan Grigorievich provides services under a civil contract or receives fees for creating works of art.

As you can see, the list includes most of the situations where a tax deduction is, in principle, provided.

How many jobs can you get a deduction for?

It is not uncommon for a person to work several jobs, and accordingly, income tax is withheld on each of his wages. A natural question arises: “Is it possible to return personal income tax from different employers?”

From January 1, 2014, this possibility was established in the Tax Code. So now you can work part-time in different places, receive notifications for deductions and not pay taxes within the confirmed amount.

The only thing you need to remember when receiving a notification from the tax inspector is to write a statement about what job and what amount of deduction you need to provide.

There are other situations when, for example, our Frolov received a property deduction at his work from May, and in September he unexpectedly decided to change his place of work. Can he continue to benefit from the tax benefit in his new venture?

There is no clear answer to this question yet. And the tax office will most likely offer to wait until the end of the calendar year, and then issue a new notification for the next year, where the new employer will already be indicated.

Let's sum it up

Registration of a tax deduction from an employer has both pros and cons. And only you can decide which return method to choose:

through the tax service: with a slight time delay, but you will immediately receive a significant amount in your hands;
through the employer: almost immediately after the right to a tax benefit arises, but with small monthly increases in salary.

The main thing is that this there is a choice, which means you can choose the best option for yourself.

If you found useful information in this article, share the link with your friends and acquaintances, and also let them know about it on social networks (the links are just below). Let's help each other! 🙂

If you need professional advice on how to get your money back more profitably, leave a request on our website. In this case, we will be able to individually consider all options for the development of events and give an informed personal recommendation. We will also help with filling out the 3-NDFL declaration and sending it through your Personal Account.

Before considering in detail the possibility get a tax deduction, let's first look at taxes in general. Any more or less adult person knows what taxes are. Why are taxes needed? In theory, for very important and useful socially significant things: building roads, education and healthcare, maintaining institutions of law and order, defense, ensuring the operation of important services like the fire department or the Ministry of Emergency Situations, paying benefits to socially vulnerable categories of citizens, and the like. The idea of paying taxes, on the one hand, is something few people like; on the other hand, it is a real necessity for maintaining a decent standard of living in society, a personal contribution of each member to the well-being of the entire “community.” In reality, as always, everything does not go as smoothly as we would like. It’s great when taxes do not make up the lion’s share of earnings, and at the same time the standard of living of a particular society is quite high. Well, or if the taxes are high, and it is clear that the money paid goes to business - this may not be particularly pleasant, but it is quite normal or at least tolerable. It’s a completely different story when taxes amount to a decent amount, but no results are visible: there is no legislative and physical security, the standard of living is low, the quality of medicine and education is falling, corruption, arbitrariness and other “delights” are flourishing.

Some believe that our country has some of the lowest taxes in the civilized world - only 13% on personal income, practically a mandated church tithe. But is this really so? In reality, in addition to this, there are certain contributions to the funds that every employer is required to pay for each officially employed employee:

Contribution to the Pension Fund of the Russian Federation - 22% of labor payments (from amounts over 624 thousand rubles - 10%)
Contribution to the Federal Compulsory Medical Insurance Fund - 5.1% (from amounts over 624 thousand rubles - 0%)
Contribution to the Social Insurance Fund - 2.9% (from amounts over 624 thousand rubles - 0%)

Total for the employer, your salary automatically increases by 22 + 5.1 + 2.9 = 30%! On the one hand, it is somewhat incorrect to directly equate these “rents” with taxes, since you must understand that you would not have seen this money in any case, even if such contributions were magically suddenly cancelled. On the other hand, albeit indirectly, this is also your salary, that is, you earned this money for the organization, since it will be forced to “pay” it for your official maintenance on the staff. And if we remember and add here the standard personal income tax of 13%, we get 30 + 13 = 43%, which, you see, no longer looks like “one of the lowest taxes in the world.”

But that's not all. I would also like to remind you that in Russia there is a so-called value added tax, VAT, and it is 18%. This tax is payable by producers and sellers of goods and services. Well, who do you think actually pays it? Of course, the end consumers of these very goods and services, that is, you and me. Why? Because the manufacturer and seller are not fools, and stupidly include VAT in the final cost of the product or service. And this happens sequentially and cumulatively, according to the number of intermediaries in the chain - each adds its part of the VAT to the total value. And there are a lot of other taxes: transport tax, property tax, land tax, taxes on any profit received. So the final tax burden on an individual can be quite significant. Moreover, over time, taxes tend to increase rather than decrease. For example, starting this year, the tax on dividends on shares has increased 1.5 times - from 9% to 13%.

If we remember that for a competent investor who knows how to manage money wisely, one of the primary tasks is to minimize and reduce expenses, then the need to reduce the tax burden becomes completely clear. Fortunately, there are absolutely legitimate and legal tools for this, such as tax deductions. Let me make a reservation right away that I will only consider deductions related to individuals - taxes of entrepreneurs and legal entities are a separate and very extensive topic for discussion.

What is a tax deduction anyway? This is an opportunity given to a citizen of the Russian Federation by law to reduce his taxable profit by a certain amount. Quite simply, a tax deduction is an opportunity to either not pay income tax on a certain part of your income, or to get back part of the tax already paid to the budget. There is one significant limitation: only an individual who has a legal source of income taxed at a rate of 13% can receive a tax deduction. What income is taxed at this rate and is eligible for a tax deduction? For an individual this is the following income:
- wage
— remuneration under civil law contracts (for example, leasing real estate, providing various services, working as a teacher, tutor, consultant)
- income received from the sale of property owned for less than three years

Please note that although the same dividends are now also taxed at 13%, the tax deduction is unfortunately not applicable to them. The reporting tax period is one calendar year. That is, you can receive a tax deduction for, for example, 2013 no earlier than 2014. The basis for receiving a tax deduction is the personal income tax return filed with your tax office. In general, such declarations are usually submitted before April 30 of the current year for the previous year, but this does not apply to declarations for obtaining a deduction: you can submit such a declaration throughout the year. In addition, the possibility of receiving a deduction remains for the last three years: for example, in 2015 you can submit a personal income tax return for deductions for 2014, 2013, 2012 inclusive. Let's see how to get a tax deduction in practice.

How to get a tax deduction

To do this, you need to submit a personal income tax return to the tax office for the last year (the last three years). I remember with deep horror the filing of such a declaration in the 2000s: there was no electronic document management or pre-registration, there were no normal instructions for filling out declarations, tax officials had all the worst “soviet” qualities: arrogance, rudeness, a desire to humiliate one’s neighbor by increasing thus your self-esteem. The queues at the inspection were huge, from morning until late evening (people were received by only 2-3 workers, who periodically left in an unknown direction and drank tea), each first tried to get through ahead of the others. To file a declaration, you had to make at least two or three visits: first, contrive to take the forms, and then force the tax officer to accept the documents. Moreover, each time it could turn out that something was filled out incorrectly, or some papers were missing (get this information in one go? - how is it possible!). At that time, various “anecdotal” stories happened. For example, our tax office once tore off the sleeve of the head of the inspectorate, because people thought that he was getting into the office without waiting in line. :O)

Fortunately, everything has changed radically over time. Now this is a trivial procedure. The general algorithm is quite simple:

Collect all the necessary documents for the required year, make copies of them
Download the program for filling out the personal income tax return from the tax service website
Fill out and print the declaration
Sign up on the tax service website to file a return at a time that suits you
Come to the tax office at the appointed time and submit your return. An on-site inspector will help you complete the required data. You need to have copies and originals of documents for deduction, passport, bank details of any of your accounts to transfer the deduction to them

An important point: all copies of documents without blue seals must be certified with the signature “Copy is correct”, numbered and signed!

That's it, after that you can go home and wait for the money to arrive. True, the last time they changed something: due to some internal quirks, now they will not immediately take a form with your bank details along with your declaration. It will need to be entered into the tax office separately two months after filing personal income tax and handed over without a queue to a certain window. It's inconvenient, but that's how it is for now. :O(

About the program for filling out the declaration. You can download it from the official website of the Russian Tax Service. Please note that each year has its own version of the program. The program's interface is simple and clear, so you won't have any questions about using it. If you want to file tax returns for multiple years at once, you will need to fill out a separate return for each year.

You can also make an appointment with your inspection via the Internet: on the same website. Very comfortably. Very advanced network users have the opportunity to submit returns completely remotely, through the taxpayer’s personal account for individuals. To do this, you will need to obtain either a special registration card from the inspectorate in person, or register using an electronic digital signature or an existing registration on the State Services portal. In this article I will not cover this method; those who wish can familiarize themselves with it and figure it out on their own using this link.

Deadlines for receiving tax deductions

As we have already discussed above, you can receive a tax deduction for the last three years, and you can submit a declaration for the deduction throughout the entire year. How soon will you get your overpaid tax refund?

After submitting a return for deduction, it undergoes a desk audit for up to three months. At this time, the inspector may call you and ask some questions or ask you to bring documents in case you suddenly lack something. After three months, the amount of overpaid tax must be returned upon a written application from the taxpayer within one month. This application was previously submitted together with all the documents, but now it is “offered” to be submitted a couple of months after filing the declaration.

In total, you will see your money no earlier than four months after filing the declaration. In practice, this period can be extended, sometimes significantly. In case of gross violation of the return deadlines, you have the right to demand a tax penalty in the specified amount for each day of delay. In reality, I have never encountered anything like this, but it never hurts to know your rights.

Types of tax deductions

We have dealt with the procedure for obtaining a tax deduction in general, now let’s take a closer look at what deductions there are in general. At their core, they are divided into standard, property and social; there are quite a lot of their varieties:

Child tax credit
Deduction for the purchase of housing, including a mortgage
Property tax deduction
Tax deduction for education
Tax deduction for treatment
Tax deduction for the purchase of expensive medicines
Tax deduction for contributions for additional pension insurance and voluntary life insurance
Tax deduction for investments in securities, as well as for a special Individual Investment Account (IIA, since 2015)

This entire “zoo” differs in the amount of income from which a tax refund is possible, as well as in the required set of documents submitted to the tax office - it is different for each type of deduction. By group, social deductions include:

Social tax deductions are provided for a maximum total amount of expenses of 120,000 rubles per year (excluding expenses for expensive medicines, children's education and charity). For example, if you spent 130,000 rubles on your education over the past year, then there is no point in applying for deductions for voluntary insurance or payment for treatment; anyway, you will only get a tax refund on 120,000 rubles (15,600 rubles). However, if your expenses amounted to: 30,000 rubles for your education, 50,000 rubles for treatment and 40,000 for pension insurance, then submit documents to receive all tax deductions, since their total amount will be exactly the required 120,000 rubles.

Please note that with this approach it may be profitable to pay for long-term expensive services (for example, college education) not at once, but annually, since the tax will be returned to you only for 120,000 rubles per year. Of course, with a one-time payment there may be significant discounts, and at the same time insurance against price increases, so in any case you will definitely need to calculate the benefits of each option.

So that you can get the most useful information, I will analyze each deduction separately.

Child tax credit

As is obvious from the name, this deduction is provided to each working parent/guardian for each child until he turns 18 years old, or until he turns 24 years old if the child is a full-time student. The child tax deduction is provided until the month in which the total income from the beginning of the year does not exceed 280,000 rubles. That is, for a salary of 50,000 rubles per month, the deduction will be provided from January to May. In June, the total income from the beginning of the year will already be 300,000 rubles, respectively, from June to December there will be no deductions.

Do not rush to delude yourself with such a decent amount - the real deduction per month will be (in 2015):

That is, this amount of 1,400-3,000 rubles per month will not be taxed, and not 280,000 rubles of total income. A single parent has the right to a double child deduction every month. From 1,400 rubles, the amount of tax saved will be only 182 rubles per month. In general, a very funny deduction for the “exhaust” from it. It seems that they wanted the best, but it turned out as always.

Documents for obtaining a tax deduction for children

Unlike others, this deduction can be filed both with the tax office and with the employer. List of required documents:

If for some reason this deduction was not provided during the year, then you can submit the following documents to receive it from the tax office:

Tax deduction when buying a home

The most sophisticated deduction for internal nuances. It can be issued either at the tax office for the past year or at the employer before the end of the tax period. It is provided, as the name suggests, only for the purchase and construction of housing. What specific expenses can you exclude from taxation? Here they are:
— Construction or purchase of a residential property on the territory of the Russian Federation, as well as the acquisition of land for such construction
— Payment of the mortgage for such an object
— Payment on a mortgage refinancing loan

The maximum tax deduction for the purchase of housing is 2,000,000 rubles, and for the purchase of housing with a mortgage - 3,000,000 rubles. It is noteworthy that the unspent amount of the deduction is carried over to the next tax period. That is, if you purchased an apartment worth 2,000,000 rubles, and your annual income is, say, 700,000 rubles, then in the first year you have the right to receive a deduction of 700,000 rubles (91,000 rubles will be returned to you), and again in the second year for 700,000 rubles, and in the third for 600,000 rubles: 700,000 + 700,000 + 600,000 = 2,000,000 rubles. Not bad, right?

Important feature: this deduction is provided to a citizen only once in his life!

By the way, from January 1, 2014, the rules changed slightly in a direction that was pleasant for taxpayers. If previously the deduction was “linked” to the object of acquisition, now the “link” has been transferred to the citizen. What does it mean? If you previously bought housing worth 1,200,000 rubles, then you could only receive a deduction for this amount. Now, those who purchase housing after January 1, 2014, in an identical situation, will be able to “get” the missing amount of up to 2,000,000 rubles and 800,000 rubles by purchasing the next residential property. Very nice. Those who took advantage of the housing deduction according to the old rules - screw it up, nothing will happen to you. :O(

But those who took out a mortgage on their home before 2014 will be able to include all paid loan installments in tax-free amounts without any restrictions. Those who took out a housing loan after 2014 will be limited to the above amount of 3,000,000 rubles.

The following items may be included in non-taxable housing expenses:
- buying a home itself
— acquisition of rights to housing in a house under construction
— purchase of construction and finishing materials
— construction, completion and finishing works
— development of design and estimate documentation
— organization of electricity, water, gas supply and sewerage

Payment for completion or finishing work will be taken into account only if the purchase and sale agreement clearly indicates the fact of purchasing unfinished housing or housing without finishing. Unfortunately, independent redevelopment and repair work does not count. There are other exceptions. For example, you will not be able to receive such a deduction when paying for the purchase/construction of housing at the expense of the employer, from the budget, or maternity capital, as well as in the case of a transaction between two immediate relatives (with children, parents, spouse, brother or sister).

Documents for obtaining a tax deduction when purchasing a home

You can submit documents for deductions from the tax office for several years in a row until you choose the maximum amount of 2 or 3 million rubles. The difference will only be in filling out the declaration (remember how much you have already deducted for previous periods), but the rest of the package of documents will be the same:

As you remember, you have the opportunity to receive a deduction either from the tax office or from your employer (without waiting for the end of the tax period). When contacting an employer, the algorithm of actions will be as follows:

Property tax deduction

Some people may not know, but by law, any income you receive from the sale of property is subject to tax at a rate of 13% if you owned the property for less than three years. Property means the following objects: apartments, houses, dachas, land plots, non-residential premises, cars, garages and the like. I think the state would happily tax the sale of any item, and only the problem of proving the actual period of ownership prevents this practice from being widespread. Therefore, as you may have noticed, the tax is levied on income from the sale of objects, the ownership of which is subject to state registration - in this case, the period of ownership is trivially established. When selling property that has been owned by a citizen for more than three years, the income received is not subject to taxation.

This deduction is divided into two subtypes. The first deduction in the amount of 1,000,000 rubles can be obtained for income from the sale of residential buildings, apartments, rooms, dachas, garden houses, land plots and shares in them. The second type in the amount of 250,000 rubles applies to income from the sale of non-residential premises, cars, garages and other items. These types of deductions apply cumulatively to all property sold during the year. That is, if you sold three cars during the reporting year, the proceeds from which are subject to taxation, then the deduction will be 250,000 rubles for all three cars.

However, there is an additional opportunity to obtain such a deduction: you can exclude the costs of its acquisition from taxable profit from the sale of property. This practice in some cases can be much more profitable. For example, if you bought a car for 800,000 rubles and sold it a year later for 600,000 rubles, then in principle you are not obligated to pay anything, since the amount of income minus expenses will be completely negative. By law, you must still file an income tax return (by April 30), but in practice they have not yet found fault with this. Let's take another, more obvious example. Let's say you bought a house for 5,000,000 rubles and sold it two years later for 6,000,000 rubles. You can, of course, use the first subtype deduction, but then you will have to pay the following amount to the budget: 6,000,000 - 1,000,000 = 5,000,000 * 13% = 650,000 rubles. It would be much more reasonable to claim a deduction for acquisition costs, then in the end you will only pay: 6,000,000 - 5,000,000 = 1,000,000 * 13% = 130,000 rubles.

Documents for obtaining a property tax deduction

To receive a property tax deduction, you will need the following package of documents:

Tax deduction for education

A citizen has the right to receive a tax deduction for the amount paid for his education in any form (full-time, part-time, etc.), for full-time education of a brother or sister under 24 years of age - the amount of this payment is included in the maximum 120,000 rubles amounts for all social deductions. You can also receive an additional deduction of up to 50,000 rubles inclusive for paying for full-time education of your own (up to 24 years old) or supervised (under 18 years old) children.

It is noteworthy that the main requirement is that the educational institution has a license to conduct educational activities. Therefore, this deduction can be issued when paying for tuition not only at universities, but also at other educational institutions: kindergartens, schools of various types, driving schools, foreign language learning centers, advanced training courses, and the like. However, the law does not limit the choice only to Russian educational institutions.

Documents for obtaining a tax deduction for education

The deduction for training is issued at the tax office and requires the following documents:

Tax deduction for treatment and medicines

If in the last tax period you paid for (almost any! although there is an official list) medical services in an institution licensed to provide the relevant services, then you can safely submit documents and receive a tax deduction. Of course, after making sure that the documented expenses are included in the total amount of 120,000 rubles for social deductions.

By the way, if you suddenly bought voluntary health insurance, then the insurance premium paid also falls under this deduction. From personal experience: the costs of any operations and diagnostic procedures are considered, including, for example, the removal of moles. Payment for a medical certificate for all possible purposes (obtaining a license, permission to carry a weapon, etc.) is also a medical service. Plus, you can get a deduction for paying for treatment of immediate relatives (spouses, children under 18 years of age, parents).

As for purchased medications, a deduction can only be obtained for the purchase of medications from the approved list, alas. And don’t forget to ask for the recipe on a special tax form. Also remember that you will need a tax certificate from a medical institution. In both cases, you will have to provide your TIN to the clinic staff, so be prepared for this. From personal experience: issuing such a certificate can take from 15 minutes to a couple of months - it depends on the quality of work and the customer focus of the establishment. In some, you will be immediately given a certificate upon your first request; in others, you will be “offered” to come back for it at the end of the year (without options). In the latter case, you will need to bring payment documents to complete it.

Documents for obtaining a tax deduction for treatment and purchase of medicines

The deduction for treatment is issued at the tax office. List of required documents:

Tax deduction for expensive treatment

This deduction is included in a separate paragraph, since the law does not limit the maximum amount of expenses for such treatment and the purchase of medications for it. However, the law limits the list of medical services that fall under this deduction to a certain List of Expensive Types of Treatment.

Documents for obtaining a tax deduction for expensive treatment

In addition to the list of documents specified in the paragraph on receiving a deduction for regular treatment, you will need to attach the following documents:

Also, the certificate itself issued by the medical institution may clearly indicate which services are expensive. For this, a special code “2” is used - expensive treatment. Code "1" - normal.

Tax deduction for charity

My favorite deduction: it’s very nice to help others, and also receive a small bonus from the state for it. It applies only to monetary assistance provided (if, for example, you helped with things, then such donations will not be taken into account). There are also restrictions on the list of organizations for which donations are deductible. Here he is:
- charity organisations
— religious organizations
— non-profit organizations operating in the fields of science, culture, sports (except professional), education, healthcare, protection of rights, social protection, environmental and animal protection

And the last limitation concerns the amount for which this deduction is provided: it should not exceed 25% of the annual taxable income. For example, if your annual income was 800,000 rubles, and you spent 300,000 rubles on charitable donations during the year, then you will only be able to receive a tax deduction for the amount of 200,000 rubles (25% of 800,000 rubles).

Documents for obtaining a tax deduction for charity

Documents for this deduction, like most others, are submitted to the tax office and must contain the following:

Tax deduction for pension contributions

You can receive a tax deduction for the following contributions paid:

You can conclude similar agreements (except for the first paragraph) not only for yourself, but also for your immediate relatives (children, parents, spouses). Let me remind you that the deduction is limited to a total amount of 120,000 rubles for all of the above social deductions in general.

Documents for obtaining a tax deduction for pension contributions and insurance

To receive a deduction from the tax office, depending on what exactly you paid, you will need the following documents:

Investment tax deduction

Oddly enough, the state is trying to take care of the financial well-being of its advanced citizens - investors. And starting this year, it offers two instruments for easing the tax burden on investments.

Let's look at the first of them - the ability to carry forward losses from investment operations to future periods. What's the point? Let's say you invested in securities and received a loss of 40,000 rubles for the year. And in the next tax period you were able to make a profit of 60,000 rubles - thanks to the transfer of losses from previous periods, you will pay tax on the following amount: 60,000 - 40,000 = 20,000 rubles. Everything seems simple, but as usual, there are a lot of restrictions:

Only transactions with securities and financial instruments of futures transactions traded on the organized market are taken into account - forex in its current form will not work here.
The deduction for losses from securities transactions applies only to profits from securities transactions.
The deduction for losses from operations with financial instruments of forward transactions is applicable only to profits from operations with financial instruments of forward transactions.
If losses are incurred in several tax periods, they are transferred to profits in the following periods in the same order.
The resulting loss can be taken into account for 10 years following the year in which it was received. Supporting documents must be kept throughout this period.

By the way, if you have owned securities for more than three years, as in the case of other property, you are exempt from paying tax when selling them.

The second tool is a fashionable innovation called the Individual Investment Account (IIA), available since January 2015. The general idea of IIS is to encourage citizens to invest long-term in securities (the market) by providing them with tax benefits. Here, too, two options are possible: at the request of the account owner, he can either count on complete exemption of the profit received on the account from taxation, or receive a tax deduction on funds deposited into such an account - at the moment the amount is limited to 400,000 rubles per year, which gives 52 000 rubles tax refund. The main condition of the account is the obligation to keep it open for at least three years, while the withdrawal of any funds from the account is prohibited because it is equivalent to its closure and loss of benefits. An IIS can be opened with almost any licensed broker (we will omit the problem of choosing a decent one due to the already impressive length of the article). I will try to briefly list all its features:

I can’t say anything precise about the documents yet, since the tool is new and not yet run-in. Most likely, you will need copies of account opening agreements and copies of payment documents. For those interested, more details about this innovation can be found at this address.

That's basically all I wanted to tell you about the ways get a tax deduction. Perhaps these instructions may seem complicated at first, but once you submit such a declaration, you will be convinced of the ease, simplicity, and - most importantly - the effectiveness of this procedure. Saving always pleases the heart of a true investor, and saving on taxes can cause euphoria in the soul of any person. :O))

I wish you success in investing!

Property deduction to buy an apartment

Considering the question of how to apply for a tax deduction when buying an apartment, first of all, it must be said that such a deduction is provided in the following cases:

Size tax deduction when buying an apartment in 2015-2016 years is 13% of 2,000,000 rubles; the amount of deduction for repayment of interest on loans is 13% of 3,000,000 rubles.

If a citizen has not taken advantage of the entire amount of the tax deduction, he can receive it in additional tax periods when purchasing other property.

If the apartment was purchased by spouses during marriage, then it becomes their joint property. Since 2014, property deductions have not been distributed between spouses; each spouse can claim a tax deduction.

Receiving a tax deduction when purchasing an apartment in 2015-2016 years is not allowed if:

The sale and purchase transaction was concluded between related parties. Interdependent persons include: spouses, parents, children, brothers/sisters (full/half), guardians and wards.
If payment for the purchase was made at the expense of maternity capital, at the expense of the employer or at the expense of the budget.

Changes in obtaining tax deductions when purchasing real estate in 2015-2016

Since 2014, a new procedure for providing tax deductions for the purchase of real estate has come into force. A deduction under the new rules can be obtained if 2 conditions are simultaneously met:

If the housing was purchased after 01/01/2014 (the deduction for housing purchased before this date is issued according to the previously valid rules).
If the applicant has not previously received a tax deduction.

Let's talk about this in more detail.

Since 2014, the deduction has become multi-use. This means that you can receive it not only from one purchased apartment, but also from other real estate properties, provided that you meet the limit established by law.
The limit is calculated per person, not per property; limit size - 2,000,000 rubles. To make it more clear, let's give an example:

A. buys 2 apartments worth RUB 1,300,000. and 2,500,000 rub. According to the old rules, he could return the overpaid tax only from the first purchase, based on the cost of the apartment - 169,000 rubles. (13% of RUB 1,300,000). Now the unused part of the property deduction (RUB 700,000), which was previously burned, can be used when purchasing the next apartment. Thus, A. will be able to receive a tax refund from the maximum possible amount of property deduction - 2,000,000 rubles. Based on the results of the purchase of two apartments, A. will receive 13% of this amount - 260,000 rubles.
Spouses A. purchased an apartment worth 6,000,000 rubles. According to the new rules, they receive a tax refund on RUB 4,000,000. (2,000,000 per person).

The tax deduction limit is also set for interest paid on mortgage lending - 3,000,000 rubles. Previously, there was no such limit at all.

And one more nuance: even if you purchased several apartments with a mortgage, the tax deduction will still be provided only for one apartment.

Note that the considered changes tax deduction when buying an apartment in 2015-2016 years continue to operate.

Tax deduction for an apartment in 2015-2016 they will receive in the amount of 4,000,000 rubles. (2,000,000 rubles per person), plus a property deduction in the amount of up to 3,000,000 rubles. on the interest they pay on the mortgage.

Thus, the total property deduction for two will be 10,000,000 rubles, and they will be able to return an amount of up to 1,300,000 rubles.

Thus, we can conclude that for spouses who are going to purchase housing, and even with a mortgage, the situation is most favorable. Tax deduction for an apartment in 2015 they will receive 4 million rubles. (2 million rubles per person), plus a property deduction in the amount of up to 3 million rubles. on the interest they pay on the mortgage.

Thus, the total property deduction for two will be 10 million rubles, and they will be able to return an amount of up to 1.3 million rubles.

How to apply for a tax refund when buying an apartment?

To apply for a tax deduction when purchasing an apartment in 2015-2016, you must submit a completed 3-NDFL declaration to the Federal Tax Service at the place of registration (See. How to fill out a declaration (NDFL3) when buying an apartment?). Attached to the declaration documents for a tax deduction for the purchase of an apartment.

In particular, to obtain tax deduction when buying an apartment in 2015 documentation you will need the following:

Certificate 2-NDFL from the citizen’s place of work.
A copy of the document confirming the right to the apartment: a certificate of ownership or a copy of the transfer deed for the apartment (if the apartment was purchased under an equity participation agreement, and the deduction is claimed before registration of ownership).
Copies of payment documents.
An apartment purchase and sale agreement or an agreement for shared participation in construction.
A copy of the applicant’s passport (not required by law, but many tax offices require it to be attached).

For registration of a tax deduction when buying an apartment The mortgage will additionally require:

Loan agreement.
Certificate from the bank about interest paid.

If, when filing a tax return, you calculate in it the amount of tax that is due for refund from the budget, then documents for a tax deduction for an apartment You must also attach an application for a personal income tax refund.

What documents are needed to obtain a tax deduction from an employer?

If you wish, you can return tax deduction for the purchase of an apartment How by filing a declaration with the tax office, or by contacting your employer.

Don't know your rights?

The advantage of the second method is that the tax refund occurs before the end of the tax period. But in this case, you must first confirm your right to a deduction with the Federal Tax Service.

To receive notification of the right to a property deduction, a citizen goes to the Federal Tax Service at the place of registration, writes there statement in any form about issuing a notice to the employer. To this application he attaches documents that confirm his right to tax refund when buying an apartment .

The Federal Tax Service reviews the application within 30 working days and issues a notification to the citizen (or refuses to issue the document).

After receiving the notification, the citizen gives it to the employer, writes the corresponding statement , and the employer, based on the submitted documents, stops deducting personal income tax from his salary - until the citizen’s salary exceeds the amount of the property deduction.

If it turns out that the employer did not provide the deduction in full or did not provide it at all, the citizen has the right to apply for a deduction to the Federal Tax Service.

Tax deduction when selling an apartment

In the case of declaring income related to the sale of property, a citizen has the right to reduce all income received by the amount of property deductions in the following amounts:

From the sale of an apartment, residential building, room, garden plot or shares in them - for an amount not exceeding 1,000,000 rubles.
From the sale of a garage, car, other real estate - 250,000 rubles.

If a citizen sold several property assets during the year, then the deduction limits apply to all of them cumulatively.

The taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him related to the acquisition of this property.

But you cannot apply a tax deduction and reduce your income at the same time. You need to choose one thing.

The obligation to submit a return is not always linked to the payment of tax. If the amount received from the sale does not exceed the limit specified by the Tax Code, then the citizen is obliged to provide a declaration, but he does not need to pay tax.

These tax deductions in no way apply to the actions of individual entrepreneurs related to the sale of real estate.

If an apartment that was in shared ownership was sold under one sale and purchase agreement, then a tax deduction in the amount of RUB 1,000,000. must be distributed among all shareholders in proportion to their shares. But if each owner sold his share separately, then each has the right to receive a deduction in the amount of 1,000,000 rubles.

Another feature of the property deduction when selling an apartment is that it can be applied an unlimited number of times during the life of a citizen, unlike, for example, a deduction when buying an apartment.

So how to get a tax deduction for an apartment if it is sold? In order to receive a tax deduction when selling an apartment, you must fill out a 3-NDFL declaration and attach documents to it that confirm the fact of the sale of the apartment.

It should be remembered that even if the apartment has been owned for less than 3 years or was transferred under an exchange agreement (with an additional payment), a citizen can still claim to receive tax deduction for an apartment (including sold ones).

Is it possible to get a tax refund when buying a summer house?

A citizen can claim a tax deduction in the amount of expenses incurred for the purchase of:

a land plot or share(s) in it, provided for individual housing construction;
land plot or share(s) in it on which the acquired residential building or share(s) in it is located.

Since 2010, citizens can receive a deduction not only for the dacha itself, but also for the plot that is located under it. But in this case, it should be remembered that the plot is subject to property deduction only if there is a residential building on it and it is a permanent building.

If you just have a plot of land, then you will not receive a deduction for it.

Also take into account the fact that if you want to receive a deduction for finishing the house, then make sure that the purchase and sale agreement contains a line stating that you bought an unfinished house or a house without finishing.

Property deduction: conclusions

Thus, it is possible gettax deduction as when buying an apartment , and when selling it. Moreover, you will be able to claim a deduction for interest paid under a targeted housing loan agreement.

The Tax Code has many positive aspects for those who want to receive a deduction for property acquired in 2014 and later. For example, an increased deduction limit (both for the purchase of housing and for paying interest on loans) and the opportunity for both spouses to receive a deduction when purchasing an apartment while married.

In addition, according to the law, you can receive a property deduction when selling an apartment more than once within the established limit, but not more than once a year.

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