Property deduction for the year. Property deduction. How to apply for a tax deduction from an employer

A taxpayer who has carried out certain transactions with property has the right to a tax deduction, in particular:

• purchase of housing (house, apartment, room, etc.);
• construction of housing or acquisition of land for these purposes;

To receive a tax deduction you need: either a registration certificate and a purchase and sale agreement, or an acceptance certificate and an agreement equity participation.

In addition, the taxpayer must have taxable income at a rate of 13%. For example, if an individual entrepreneur uses a simplified taxation system, then he will not be able to receive a tax deduction.

If a taxpayer bought an apartment in 2013 and received a registration certificate in 2014, then starting from 2014 he has the right to receive a property tax deduction.

What documents are needed:

• Passport
• Declaration 2-NDFL, which indicates income and taxes paid
• Declaration 3-NDFL, which indicates that property has been acquired, taxes have been paid and that a certain amount of property tax deduction is due

If the apartment was purchased through a shared participation agreement:

• Agreement on shared participation in construction, or agreement on assignment of rights of claim
• Acceptance certificate, or other document confirming the transfer of the object from the developer to the participant

If the apartment was purchased on the secondary market:

• Apartment purchase agreement. For example, a purchase and sale agreement
• Payment documents. For example, payment orders, bank statements about the transfer of money from the buyer’s account to the seller’s account
• Documents confirming ownership of the apartment. For example, a certificate of state registration of rights

If you bought a house and land:

• Land acquisition agreement with residential building
• Payment documents. For example, payment orders, bank statements about the transfer of money from the buyer’s account to the seller’s account
• Documents confirming ownership of a residential building. For example, a certificate of state registration of rights
• Documents confirming ownership of land plot. For example, a certificate of state registration of rights

Tax deductions can be obtained not only for real estate, but also for mortgage interest.

For this you need the following documents:

• Loan agreement with annexes and additional agreements thereto
• Documents confirming payment of interest on the mortgage. For example, a bank statement

The deduction is issued for the interest actually paid. For example, if a mortgage agreement was signed for 10 years 3 years ago, then a tax deduction is issued for the amount of interest paid for 3 years. Interest paid in the following year will be tax deductible in the following year.

When receiving a deduction, you must take into account the changes that came into effect in 2014.

Deduction when buying an apartment - 2016: what has changed

If before 2014 a property tax deduction was issued for only one property, now it can be received from several apartments. The limit on the amount remains the same - no more than 2 million rubles. For example, if an apartment costs 1.5 million rubles, then you can get a deduction of another 500,000 rubles. from the next apartment.

Until 2014, there were no restrictions on mortgage interest. For example, from an overpayment of 10 million rubles, it was possible to receive a deduction for the entire 10 million rubles. Starting from 2014, a limit was introduced on the deduction of mortgage interest in the amount of 3 million rubles.

There are some nuances with the registration of deductions, depending on the type of property:

• Sole Proprietorship. When buying an apartment, you can return the property tax deduction, but not more than 2 million rubles.
• Common shared ownership. For example, when purchasing ½ share in an apartment for 3 million rubles. You can apply for a deduction of no more than 1.5 million rubles.
• Common joint property. Until 2014, spouses for two could receive a deduction of no more than 2 million rubles. Therefore, it was more profitable to issue a deduction for only one of the spouses, and the other could receive another tax deduction in the future.
  Since 2014, the limit is 2 million rubles. are established not per property, but per person. For example, if an apartment costs 5 million rubles, then each spouse can receive a deduction of 2 million. If the apartment costs 3 million rubles, you can agree to make a deduction of 1.5 million rubles, and then each will have 500,000 rubles each, which can be used for the following objects.

Stages of obtaining a property tax deduction

To receive a property tax deduction in 2016, you must go through several stages.

Step 1. Collect copies of all necessary documents.

Copies of documents confirming the right to housing:

• when constructing or purchasing a residential building - a certificate of state registration of the right to a residential building;
• when purchasing an apartment - a purchase and sale agreement, an act of transfer of the apartment to the taxpayer or a certificate of state registration of the right to the apartment;
• when purchasing a land plot for construction or for finished housing - a certificate of state registration of ownership of the land plot and a certificate of state registration of ownership of a residential building;
• when paying off interest on a mortgage - a mortgage agreement.

Copies of payment documents:

• confirming the taxpayer's expenses when purchasing property. For example, receipts for receipt orders, bank statements about transfers Money;
• evidence of payment of interest under the mortgage agreement. For example, a certificate of interest paid for using a loan.

Step 2. Take a 2-NDFL certificate from your employer.

Step 3. Fill out the 3-NDFL declaration according to available data (passport, 2-personal income tax, etc.).

• Instructions for filling out a tax return in form 3-NDFL for 2015

Step 4. Write an application to transfer money to the account.

In order for the tax office to transfer the amount of overpaid tax to you, you must write an application for the transfer of money to the account. A sample application can be found on the tax website.

In your application please indicate:

• passport details;
• number of the tax office to which the application is submitted;
• bank account details to which the amount needs to be transferred. The amount in the application must match the amount indicated in the declaration.

If the property was purchased as a common joint property, you must provide:

• a copy of the marriage certificate;
• a written statement on the agreement of the spouses on the distribution of the amount of property tax deduction.

Stage 5. Provide a set of documents to tax office at the place of residence.

Important! When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

The tax office checks the documents within 3 months. If everything is in order with the documents, then within another month the money will be credited to your account. Thus, the procedure for obtaining a property tax deduction takes a maximum of 4 months.

Obtaining a property tax deduction through an employer

If you contact your employer, you can receive a property tax deduction before the end of the tax period.

What should be done:

• Write an application (in any form) to receive a notification from the tax authority about the right to a property deduction.
• Make copies of documents confirming your right to receive a deduction.
• Submit to the tax authority at the place of registration an application to receive notification of the right to a property deduction, attaching copies of documents confirming this right.
• After 30 days, receive a notification from the tax authority about the right to a property deduction.
• Provide a notice issued by the tax authority to the employer, which will be the basis for not withholding personal income tax from the amount of income paid to an individual until the end of the year.

Alexander Kokovin, leading software engineer at SKB Kontur

17.04.18 938 840 41

Complete instructions

The state is ready to give you 520 thousand rubles. Take them away.

Ekaterina Miroshkina

economist

You bought an apartment: with your own money or with a mortgage. Under certain conditions, the state is ready to return part of the money to you. In total, you can get 260 or even from the budget

This article will only talk about tax deductions when buying an apartment. About finishing, mortgage interest, house construction and declaration - separately.

How to get a tax deduction for an apartment: brief instructions

1. Check all conditions for deduction. You can receive a tax deduction only if all requirements are met.
2. Understand the nuances of your situation. Links to analyzes of special cases are in the article.
3. Choose the method of receiving the deduction: from the tax office or from your employer.
4. Prepare documents according to the list from the article: make copies and scans, keep the originals at hand.
5. Fill out the 3-NDFL declaration or notification application.
6. Send the documents to the tax office: in person, by mail or through the taxpayer’s personal account.
7. Wait for the money to be credited to your account or pick up the notice and take it to work.
8. Keep track of the balance of the deduction so that next year you can collect another part of your personal income tax.

Materiel: what is a deduction

If you work officially and receive a salary, then pay income tax individuals. Usually it is 13%. And although your employer retains this money and transfers it to the budget, the money itself is yours and it is you who pay it.

A tax deduction is an opportunity to get back part of the personal income tax paid from the budget. The principle is this: the state recognizes that you spent part of your income on something useful, and allows you to deduct this amount from your taxable income. As a result, the tax base becomes smaller and you either do not need to pay tax for some time, or an overpaid amount appears, which is returned to your account.

To receive deductions, you need to be a tax resident, pay personal income tax and have confirmation that you spent the money on something necessary in the opinion of the state: bought a home, paid for treatment or education, donated to charity. If you are an individual entrepreneur using the simplified tax system, then you do not pay personal income tax - there is a different income tax and it is not suitable for deduction. If you are a non-resident, you are not given a deduction.

There are several types of deductions. For example, there are social, property, professional, standard and investment. When purchasing an apartment, you receive the right to a property deduction. The rules that apply for tax deductions when purchasing real estate do not work for other types.

In addition to the income tax refund when buying an apartment, there is a refund when selling - this is different, do not confuse it. They do not replace or cancel each other.

When it comes to deductions, two concepts are used: the amount of deduction and the amount of tax to be refunded. The deduction amount is how much the state allows you to reduce your income when buying an apartment. The amount of personal income tax to be refunded is how much money will actually be returned to you from the budget. To put it simply, the refund amount is 13% of the deduction amount.

We regularly tell you how to get maximum deductions, payments and benefits

When does the right to deduction arise when purchasing an apartment?

A deduction can only be claimed if several conditions are met.

You paid for the apartment and can prove it with documents. Payment can be full or partial, but it must be required: the amount of the deduction depends on the actual expenses. You cannot receive a deduction for an inherited or donated apartment, because you did not spend anything, which means you did not reduce the tax base. Participants in military mortgages also cannot use the deduction on a general basis, because part of the amount for the apartment is given to them by the state.

There are legal documents. For a new building, this may be an apartment acceptance certificate. A share participation agreement will not work, even if you have paid the full amount - you will have to wait until the apartment is rented out.

For secondary housing, ownership must be confirmed with a certificate or an extract from the Unified State Register of Real Estate. Documents for the apartment must be issued in your or your spouse’s name. Mom’s apartment is not suitable for deduction, even if it is actually yours and you paid for it.

The seller is not a close relative of you. When purchasing an apartment from interdependent persons, deductions will not be given. You can buy an apartment from your mother or sister, but you cannot get a deduction for such a transaction. Even if you honestly gave your mother the money for the apartment, the deduction will definitely be denied. Good faith will not help here - this has already been tested in the Supreme Court.

It is impossible to hide a purchase from interdependent persons: the tax office will check the relationship using common databases. If there is interdependence not between relatives, but for other reasons, then they will sort it out and demand the money back.

For the tax authorities, a mother-in-law is not a mother. So you won’t get a deduction for a deal with your mother, but you can get a deduction for a deal with your mother-in-law. You cannot buy an apartment from your brother for deduction, but you can buy it from your wife’s brother. Then think for yourself.

Not only close relatives can be interdependent, but also other people who could influence the terms and outcome of the transaction. For example, a common-law wife or father of a common child. But this is in theory - the tax authorities will still have to prove it.

It is possible to apply for a tax refund when buying an apartment from the son of his mother’s friend.

You have not previously exercised your right to deduction. The property deduction when buying an apartment has a limit, and each person is given one for life. The deduction above the limit cannot be used again. If you have already applied for a tax refund when purchasing an apartment and you do not have a deduction balance, that’s it, you don’t have to read any further.

Apartment in Russia. Nothing to add here.

Documents for registration of deduction for an apartment

All documents can be provided in copies, and the tax office itself will check them against the database. If you have any questions, they will ask you for the originals - they will call you and bring them to you. But this doesn’t happen often - usually scans sent through your personal account or copies filed with the declaration are enough.

List of documents for registration of deduction:

1. A copy of the certificate of ownership or an extract from the Unified State Register of Real Estate.
2. A copy of the contract for the purchase of real estate and the act of transfer.
3. Payment documents (receipts for receipt orders, bank statements about the transfer of money to the seller’s account, receipts, sales and cash receipts).
4. Certificate 2-NDFL, if you are filing a declaration.
5. Application for distribution of deductions between spouses if they bought an apartment while married.

What documents should I use to confirm expenses?

The deduction will not be given if you do not confirm that you spent money on the apartment. And since cash receipts are usually not issued for an apartment, you will have to take additional care of the necessary documents.

There are several nuances with payment documents that neither the realtor nor the tax inspector will tell you about. They usually pop up when filing a deduction - then it is too late to correct anything.

Receipt. Payment can be confirmed with a receipt - and an ordinary one, not certified by a notary. The main thing is that it contains all the information about the apartment and the seller, his signature, amount and date of transfer of money. The receipt must be written by hand: if the realtor gives you a printed one on the computer, it is better to refuse and ask the seller to write it in person. This is important not only for deductions.

Agreement. Payment for deduction can be confirmed by an agreement if it contains a clause stating that the seller received the money. The agreement must be certified by a notary - this is also proof of payment. It is not necessary to present a receipt.

The Ministry of Finance is not against confirming expenses even with an agreement not certified by a notary. It is enough to indicate in it that payments for the apartment have been made in full, the buyer has transferred, and the seller has received the entire amount.

But it’s better to take a receipt. It's not about the deduction: Supreme Court believes that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to demand the apartment back

Bank documents. Receipts and account statements are suitable to confirm payment through a bank. An information letter from the bank will not work. Keep receipts and payments.

When to submit documents

Documents confirming the right to a tax deduction when purchasing an apartment must be submitted along with the declaration or application. If you submit a declaration to personal account, you can attach files there. If you bring it in person or send it by mail, you can make regular copies on a photocopier. They will be checked by the tax office.

Copies are suitable for verification. If the tax office wants to check the information, it will make inquiries through its own channels: Rosreestr, the registry office, notaries or the pension fund.

If some documents are needed in originals or something is missing, the inspector can call and ask for them. Therefore, in the declaration it is worth indicating a real telephone number for communication, and having the originals at hand.

How many times can you receive a tax deduction when buying an apartment?

The tax deduction when purchasing an apartment can only be obtained once. This means that each person will be able to return a maximum of 260 thousand rubles in personal income tax when buying a home, excluding mortgage interest - that is, 13% of 2 million rubles.

If the apartment costs less than 2 million rubles, you can return 13% of actual expenses. If the property is more expensive, the deduction will be equal to the maximum possible amount - 2 million rubles, and the tax refund will be 260 thousand rubles.

But for some time now, the balance of the deduction when buying an apartment can be transferred to other properties.

You can transfer the remainder of the deduction to other properties only when purchasing an apartment. This will not work with mortgage interest - this deduction is given only for one property.

Amount of deduction when purchasing an apartment

The deduction when purchasing an apartment is equal to the amount of your expenses. But the state is not ready to return 13% of any amount of expenses for an apartment, so it has set a limit: since 2008 - 2 million rubles per person.

The property deduction limit means that, regardless of the region and the actual cost of the apartment, one person can receive a maximum of 13% of 2 million rubles - that is, 260 thousand.

An example of calculating deductions and personal income tax for refund per person

Apartment cost	The amount of the deduction	Personal income tax refund
1,500,000 R	1,500,000 R	195,000 R
2,000,000 R	2,000,000 R	260,000 R
3,000,000 R	2,000,000 R	260,000 R
5,000,000 R	2,000,000 R	260,000 R

Apartment cost

1,500,000 R

The amount of the deduction

1,500,000 R

Personal income tax refund

195,000 R

Apartment cost

2,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax refund

260,000 R

Apartment cost

3,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax refund

260,000 R

Apartment cost

5,000,000 R

The amount of the deduction

2,000,000 R

Personal income tax refund

260,000 R

Transfer of balance to other objects. Until 2014, the property deduction limit was tied not only to the taxpayer, but also to the object. It was given once in a lifetime and only for one apartment. If the apartment cost less than 2 million rubles, the remainder of the deduction could not be transferred to another property - this money was “burned out” and 13% of the unused amount could never be received.

For example, in 2013 you bought an apartment for 1.5 million rubles. They claimed a deduction for the amount of actual expenses and received 13% of this amount in cash - a total of 195 thousand rubles. You didn’t use the entire deduction limit - there were still 500 thousand rubles left to reach 2 million. But you won’t get 65 thousand rubles of tax back, even if you buy another apartment in 2018. The right to deduction has been used, the balance cannot be transferred. And although the rules have changed, they do not apply to those who used their right to deduction before 2014.

From January 1, 2014, the deduction limit is not tied to the object, and the balance can be transferred to other objects.

If in 2015 you bought an apartment for 1.5 million rubles and returned the tax, then when you buy another apartment in 2018, you can use the rest of the deduction and take another 65 thousand from the state.

The limit and conditions of the deduction are determined by the year in which the right to deduction arose. Not according to the period when you paid for an apartment in a new building or filed a declaration, but when you received a deed or certificate of ownership.

For example, in 2007 the deduction limit was 1 million rubles. If your right to deduction arose in 2007, and you declared it only in 2018, then you will return a maximum of 130 thousand even if the price of the apartment is 2 million or more. The increase in the deduction limit in 2008 does not apply to you.

But you are not required to use the deduction for that particular apartment. You can not declare it for now, buy another apartment (even after selling the previous one) and only then use your right to deduction - with an increased limit and the ability to transfer the balance to other properties. If the tax has already been returned to you, you cannot refuse the deduction and claim it for another apartment in a larger amount.

Carry forward the balance to the next year. To use the entire deduction for a year, you need to earn about 170 thousand rubles per month. Then the annual income will exceed 2 million and it will be possible to immediately withdraw the maximum possible amount of tax - 260 thousand. But this doesn’t happen to everyone, so it’s usually not possible to use the entire deduction in a year.

The remainder of the deduction can be carried forward to subsequent years until the taxpayer is returned the full amount of personal income tax paid.

For example, if an apartment costs 2 million rubles, and income is 1 million rubles per year, then the deduction will stretch for two years. And if at the same If the price of the apartment is an annual income of 500 thousand rubles, then the personal income tax will have to be returned within four years. You can stretch the deduction for any period until the state returns 13% of the entire amount of expenses for the apartment.

Deduction immediately for 4 years for pensioners. If you buy an apartment in retirement, you can get a tax refund for the year you bought the apartment and three years before that. In fact, a pensioner returns personal income tax for four years at once - no one else has such privileges. You can file four returns and get a lot of money at once. It does not matter whether the pensioner works or not. When you receive a pension, you collect personal income tax for four years at once.

This norm is needed so that the pensioner receives more money as long as he receives taxable income. Or I was able to return the tax for a longer period - while I was saving for an apartment. When he receives only a pension, he will stop paying personal income tax and will no longer be able to take anything from the budget.

For what period can the tax be refunded?

Tax can only be refunded for the three years preceding the year the return was filed. But not earlier than the year in which the right to deduction appeared. Here's how it works.

Example with payment before title. The new building was paid for in 2015, and the title to it was registered only in 2017. The right to deduction appeared in 2017. In 2019, the owner submits declarations for 2018 and 2017. He will be refunded the personal income tax paid in these and subsequent years, but will not be refunded for 2016, because at that time there was no right to a deduction, although there were already expenses.

An example with a deduction for three years. If you bought an apartment in 2016 and registered ownership of it at the same time, but never filed a declaration, you can submit three declarations in 2019: for 2016, 2017 and 2018. The tax will be refunded for these three years.

An example with a long-term apartment purchase. It happens that people buy an apartment, but do not know anything about deductions. For example, we bought a home in 2014, but only found out about the deduction in 2019. Then you can submit a declaration for 2018, 2017 and 2016 - that is, for the three previous years. It is impossible to claim a deduction for all years from the date of purchase of the apartment, and it will also not be possible to withdraw the tax paid in 2014 and 2015 from the budget. But this will not prevent you from taking all 13% of the cost of the apartment - if there is a balance for 2019, it can also be declared according to the declaration or from the employer.

It happens that people remember about the deduction after they stop paying personal income tax. For example, in the year the apartment was purchased, it was paid, and after a while the owner quit or became an entrepreneur using the simplified tax system - he does not pay personal income tax. It will not be possible to submit a declaration because there is no tax at the rate of 13%. In this case, the three-year rule still applies. If the time for a refund has already passed, it is no longer possible to file a return and refund the tax for long periods.

How to get a deduction

To receive a property deduction, submit a 3-NDFL declaration to the tax office or a notice of the right to deduction to your employer.

How to get a deduction on your declaration. Next year or any other year after purchasing an apartment, you need to file a 3-NDFL tax return. The declaration form must correspond to the year for which you want to return the tax. Forms change, so you need to keep an eye on it. Although formally irregular shape not a reason to refuse a deduction; there may be other lines, codes and even the structure of expenses.

The correct form of the 3-NDFL declaration can be found on the website nalog.ru. There is also a program for filling out the declaration. A package of documents can be sent through the taxpayer’s personal account. You don't even need to go anywhere. The tax office will check the declaration for up to three months, and then return the tax to the account.

The declaration cannot be submitted in the same year when you bought the apartment - only in the following periods. If you buy an apartment in April 2018 and decide to return personal income tax according to your declaration, you will receive it only after a year. All this time, 13% will be deducted from your salary and transferred to the budget.

A deduction-only return can be submitted on any day: there are no deadlines during the year. But if income is declared, you must report before April 30 of the next year. You cannot submit multiple declarations for the same period: each subsequent one will be considered updated and will cancel the previous one.

How to apply for a deduction from your employer. To return personal income tax when buying an apartment, you do not have to wait until next year. You can immediately avoid paying tax and receive a salary increase. To do this, you need to receive a notice of the right to deduction.

Serve in tax statement- the form is available in the taxpayer’s personal account, everything is filled out electronically. Attach copies of documents there and sign using your digital signature. The signature key is generated directly in your personal account.

Within a month, the tax office will issue you a notice - take it to work and immediately stop paying tax. You don’t have to wait a year and fill out incomprehensible sheets in the declaration: 3-NDFL does not need to be submitted.

In addition to the fact that personal income tax will not be withheld from you, you must also return the entire amount withheld from the beginning of the year. If you buy an apartment in September 2018 and receive a notice of the right to deduction, you will be refunded all personal income tax that was withheld for nine months - from January.

If you have several employers, you can take several notices and not pay tax everywhere. But it is important that every employer has an agreement employment contract. According to civil law, it will not be possible to return personal income tax - you will have to file a declaration.

The notice of entitlement to deduction is valid until the end of the year. Then you need to get something new. If your place of work changes during the year, you also need to issue a new notification. But it’s still easier and faster than with a declaration. You will not have to submit copies of supporting documents a second time.

How to apply for a tax refund when filing a deduction

When the tax inspectorate checks the declaration and confirms the right to deduction, an overpayment of personal income tax will appear in the taxpayer’s personal account. This means that the budget owes you money: it can be returned.

Tax refunds are made upon application. With this document, the taxpayer seems to be telling the tax authorities: “I have an overpayment, return it to my account.” in such and such bank." And the tax office returns the money.

There are two ways to complete a tax refund application.

Through the form in your personal account. In the “My Taxes” section there is an “Overpayment” block. And there is a “Dispose” button in it. It appears when there is a tax refund in the personal account. The application is generated by clicking on this button.

In the application you need to fill in the account details for the tax refund. After that, sign it with a password and send it to the tax office in electronic format.

On the form. There is an approved form for applying for a tax refund. It can be filled out manually and taken to the tax office or scanned and attached to electronic declaration. From 2021, the application will be part of the declaration, but for now it is submitted separately.

The tax on the application must be returned within 30 days after its submission. But this period will begin to count only when the desk audit is completed. Sometimes a message about overpayment appears in your personal account before the check is completed. In this case, you can already submit an application. But this is some kind of inconsistency, which was observed quite often in 2019: you should not expect that the tax will be returned a month after filing the return. Until a message about the completion of the verification has been received, the application will not be processed.

New rules for the return of personal income tax when purchasing real estate came into force in 2014, so you can get a tax deduction when buying an apartment in 2019 based on them. This procedure does not seem complicated; it is enough to collect a certain list of papers and contact the tax office at your place of residence.

In this article, we will look at the most important questions about who can take advantage of the right to deduct property, what features need to be taken into account when registering, how much money can be received from the state and what documents will be needed for this.

Only the citizen who pays taxes and has acquired ownership of the property can receive the funds that are due as a tax deduction when purchasing an apartment.

Until 2014, homeowners could only count on such compensation once in their life. But then significant changes occurred that give a citizen the right to apply for a property tax deduction until the total cost of housing exceeds 2 million rubles per person.

Let us briefly repeat here: if the taxpayer did not use his legal right until 2014, then starting from this period, he can submit documents and file an application regarding two or more objects.

What purchases are refundable?

Property deduction is provided in the following cases:

• for housing (new or secondary);
• for the construction of an apartment or house;
• to repay the interest that the owner pays to the credit institution.

Important Notes:

• a property can be purchased anywhere (in any city), but within the Russian Federation
• the property being acquired or under construction must be used in the future only for residential purposes (offices and shops do not include this)
• The mortgage loan must be taken specifically for housing.

What amounts can be returned?

By housing

Here are the main provisions on the amount of tax deduction when buying an apartment:

• If the property is owned by only one citizen, then he can return the deduction from an amount not exceeding 2 million rubles.
• If the housing is in common shared ownership, then everyone has the right to a deduction of half the cost of housing, but this amount should not exceed 2 million rubles.
• Each of the owner-spouses can return personal income tax up to 2 million rubles, even if the housing is registered in the name of the husband (wife).

More detailed description various situations with examples of returns for yourself, a spouse, children and pensioners can be found in the article “”.

For mortgage

Starting from January 1, 2014, the legislator limited the maximum amount of return on mortgage interest. Now the maximum refund amount for mortgage interest paid is 3,000,000 rubles. That is, as a result, a citizen will be able to receive 13% of this amount.

The procedure for calculating the deduction

It is easy to calculate the tax deduction amount yourself. The citizen is supposed to return 13% of the amount of the purchased object. Once again, please note that a refund is possible for an amount of no more than 2,000,000 rubles. So, if the price of an apartment is 2.5 million rubles, then the owner of the property can return 13% of the amount of 2 million Russian rubles - that’s 260,000 rubles.

If the housing was purchased under a mortgage loan agreement, then the owner is entitled to 13% of the amount of interest paid to the lender. For example, for a year the borrower paid 120,000 rubles in interest to the bank. This means that he is entitled to a refund of 15,600 rubles.

It is important to pay attention to the fact that a citizen in a year can receive an amount not exceeding the amount of income tax transferred for the calendar year. For example, an employee paid 25,000 rubles in income tax for the year. When contacting the tax authority, he will be asked to make a refund in an amount not higher than that listed in the previous personal income tax year. If the refund due is more than this amount, then the next installment can be paid next year.

To learn how to correctly transfer the balance from the previous year when filing a 3-NDFL declaration, watch the video

The owner has the right to submit documents and applications to the tax authority until the entire amount due is paid to him in full. Regardless of income level, any citizen of our country who has the legal right to receive a deduction can apply and return the funds.

How to apply for a deduction

A home buyer who wishes to exercise the legal right to receive part of the funds paid for the purchase of an apartment must collect a package of documents, which includes:

• agreement confirming the purchase and sale transaction;
• a certificate confirming the legal right to an apartment;
• transfer and acceptance certificate in case of purchasing an apartment in a building under construction;
• a mortgage loan agreement, if the property is purchased on credit, as well as a certificate from the bank about the amount of interest paid;
• certificate 2-NDFL, which can be ordered at your place of work;
• Declaration 3-NDFL, which you can fill out yourself or contact specialists.

For more information about options for filing a tax return, see the article: “” or you can fill out 3-NDFL on our website.

When the documents are collected and the declaration is completed, you can safely go to the tax authority and apply for a refund. It is also possible to send the entire package by regular mail or electronically through your personal online account.

The law provides for a 3-month period to verify information and determine a citizen’s right to receive a refund. As soon as the decision is made, a notification is sent to the citizen. If the result is positive, the applicant again contacts the tax authority and writes an application for the transfer of the amount due to him.

From the moment the application is written, where the recipient indicates the account details, the tax service transfers the funds within a month.

A tax deduction when purchasing an apartment consists of returning to the buyer from the state budget part of the income tax he paid.

This deduction is called property.

If you are officially employed and receive a salary, then from this salary your employer deducts income tax(NDFL) in the amount of 13% in favor of the state.

If you buy an apartment, the state allows you to reduce your taxable income. As a result, the tax base is reduced and you have the right not to pay income taxes for some time or to return previously paid ones.

When it comes to deductions, there are two concepts: the amount of deduction and the amount of tax due. Tax deduction amount- this is the amount by which you can reduce your income when buying an apartment. Amount of tax to be refunded- how much money can actually be returned from the budget. In other words, the refund amount is 13% of the deduction amount.

Deduction amount

The amount of the deduction is the amount of your expenses associated with the purchase of an apartment. However, it cannot be more than the established maximum threshold of 2,000,000 rubles. In other words, the maximum deduction when purchasing an apartment is 2,000,000 rubles, which means the maximum amount of taxes that can be refunded:

Max. Personal income tax to be returned = (2,000,000 rubles × 13%) = 260,000 rubles.

A few examples:

Apartment cost	The amount of the deduction	Personal income tax refund
RUB 1,200,000	RUB 1,200,000	156,000 rub.
2,000,000 rub.	2,000,000 rub.	260,000 rub.
5,000,000 rub.	2,000,000 rub.	260,000 rub.

For what period can personal income tax be returned?

The right to receive a tax deduction when purchasing an apartment occurs:

• From the moment of signing the acceptance certificate of the apartment from the builder when buying an apartment in a new building.
• From the moment of state registration of property when buying an apartment in a secondary market.

You can return personal income tax from this moment and for all subsequent years. That is, you can use the deduction for as long as you like until the state returns the entire due amount.

However, you can apply for a personal income tax refund only for the previous 3 years. When purchasing an apartment in 2018, you can only return personal income tax for 2017, 2016 and 2015. And for all the subsequent ones. An application for deduction for the year is submitted next year. For example, to receive a deduction for 2018, the application must be submitted in 2019.

For pensioners There is an exception: they can receive a deduction for the previous three years, even if the apartment was purchased later.

The statute of limitations for receiving a tax deduction under the Tax Code of the Russian Federation has not been established.

Can a deduction be used multiple times?

Until 2014, the deduction could only be received once, that is, for one apartment.

Starting from 2014, one person can use the deduction several times, but the general limit is RUB 2,000,000. per person is still preserved. If you bought one apartment for less than 2 million rubles, then you can use the rest of the deduction when buying another apartment.

You can return a maximum of 260,000 rubles over your entire life. regardless of the number of apartments purchased.

If you used your deduction before 2014, the new balance carryover rules do not apply to you.

If there are several owners

Starting from 2014, all owners of the same apartment can receive a tax deduction. Previously, only one owner had such a right.

For example, if a husband and wife bought an apartment and both are owners, they both have the right to a deduction, that is, each can return 260 thousand rubles.

When does the right to deduction arise?

The right to a deduction when purchasing an apartment arises if the following conditions are simultaneously met:

1. You must be a tax resident of the Russian Federation (live in Russia for at least 183 days during the year)
2. It is necessary to confirm with documents the expenses for purchasing an apartment.
3. It is necessary to have title documents. For a new building this is an apartment acceptance certificate, for secondary housing - a certificate of ownership or an extract from the Unified State Register of Real Estate
4. The seller is not your close relative.
5. The apartment is located in Russia.
6. The apartment was purchased without using maternal capital.

Tax deduction for individual entrepreneurs

Individual entrepreneurs do not have the right to deduction, since they do not pay income tax. They have a different tax - it doesn't apply.

Documents for registration of deduction for an apartment

• Declaration in form 3-NDFL (application for deduction).
• Certificate 2-NDFL from the accounting department at the place of work for each year (if you receive a deduction for several past years at once).
• Certificate of ownership (not issued since 2016) or extract from the Unified State Register of Real Estate.
• Apartment purchase and sale agreement (only if the apartment was purchased on the secondary market)
• An agreement on shared participation in construction or an agreement on the assignment of rights of claim (only if the apartment was purchased on the primary market).
• Certificate of acceptance and transfer of the apartment from the developer (only if the apartment was purchased on the primary market).
• Payment documents confirming the transfer of money to the seller (bank statements, receipts, etc.).

It is enough to provide copies of all the above documents, except for the 3-NDFL application.

Refund of mortgage interest

In addition to part of the money spent on housing, you can also return part of the money spent on paying interest on the mortgage with which this property was purchased. Return of interest also applies to property deduction.

In order to return 13% of the paid loan interest, you must fill out the relevant data in the same application (3-NDFL declaration). Namely, you need to indicate the amount of interest on the mortgage for the entire term.

Additional documents will be required loan agreement And certificate from the bank about interest paid.

There are also limits here. Maximum size deduction when paying off interest - 3,000,000 rubles, which means you can return it 390,000 rubles. But this restriction appeared only in 2014. Before this, there were no restrictions on the amount of refund.