Property tax deduction. Property tax deduction when purchasing an apartment (nuances) What deduction is available for property for

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

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

What expenses can be reimbursed?

Property tax deduction can be claimed for expenses on:

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

Property tax deduction is not provided if:

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

Features of applying for a property deduction

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

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

1. You can get your money back in one year not more, which was transferred to the income tax budget at a rate of 13%, but the tax can be returned over several years until the entire amount is received (260,000 rubles).

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

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

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

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

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

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

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

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

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

Examples of calculating property tax deductions

Example 1. Deduction for purchasing an apartment before 2014

Conditions for receiving a deduction

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

480,000 rub.

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

Tax deduction calculation

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

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

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

Example 2. Deduction for purchasing an apartment with a mortgage

Conditions for receiving a deduction

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

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

Income received and personal income tax paid

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

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

Tax deduction calculation

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

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

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

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

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

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

Conditions for receiving a deduction

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

Income received and personal income tax paid

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

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

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

Tax deduction calculation

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

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

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

Conditions for receiving a deduction

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

Income received and personal income tax paid

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

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

Tax deduction calculation

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

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

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

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

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

Conditions for receiving a deduction

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

Income received and personal income tax paid

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

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

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

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

Tax deduction calculation

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

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

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

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

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

Conditions for receiving a deduction

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

Income received and personal income tax paid

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

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

Tax deduction calculation

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

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

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

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

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

Conditions for receiving a deduction

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

Income received and personal income tax paid

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

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

Tax deduction calculation

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

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

Ways to receive a tax deduction

Through the Federal Tax Service

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

The first stage is collecting the necessary documents

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

Main documents:

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

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

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

Additional documents in case of purchasing a home with a mortgage

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

Additional documents in case of purchase of housing in joint ownership

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

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

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

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

You can transfer the collected documents in the following ways:

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

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

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

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

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

The third stage is checking documents and obtaining a tax deduction

Verification of the tax return and accompanying documents is carried out in within 3 months from the date of their submission to the tax authority.

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

A property deduction is an opportunity to return part of your expenses for the purchase or construction of real estate (a house, an apartment, a plot of land with a house), to pay interest on a loan, and under certain conditions you can also take into account the costs of repairs.

Who is eligible to receive a property deduction?

A property deduction, popularly a deduction when buying an apartment, can be issued when:

• purchasing housing and/or land for housing (if there is or after the construction of a residential building on it);
• housing construction;
• repayment of interest on mortgage loans.

What can be the “object of purchase”?

The object of purchase (must be a certificate of ownership of the object or an acceptance certificate) can only be:

• apartment (room) or share in it;
• residential building or share in it;
• a land plot with the category of individual housing construction - individual housing construction (registration of a deduction is possible only from the year of registration of ownership of a house built on this site) or its share (became an object from January 1, 2010);
• a plot of land (or its share) on which a residential building is already located (became an object since January 1, 2010);
• a plot of land (or a share in it) with a share in the ownership of a house located on the plot (became an object since January 1, 2010).

The following may receive a deduction:

• home owner;
• spouse of the owner (under the following conditions: the spouse did not previously use the deduction; the purchase of housing occurred during marriage: a marriage contract was not concluded under which the housing belongs only to the owner);
• parent of a minor child/homeowner (provided: the parent did not receive an earlier deduction).

Adviсe:

1. Only personal expenses are taken into account, i.e. if the payment was made at the expense of employers or other persons, maternity capital, payments provided from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, then no deduction is due from these amounts.
2. When purchasing housing from interdependent persons, deductions are not possible according to Article 105.1 of the Tax Code of the Russian Federation.
3. Do not underestimate the transaction amount in the purchase and sale agreement, because It is from this amount that you can apply for a property deduction.

How to calculate property deduction?

Property deduction is calculated as 13% of:

1. housing costs;
2. expenses for:
   • purchase of housing (cost of housing under contract);
   • construction and finishing materials (for apartments and rooms only finishing materials);
   • payment for construction and finishing services;
   • development of design and estimate documentation;
   • connection to networks or creation of autonomous sources of electricity, water, gas supply and sewerage (only for a residential building).
3. expenses for repaying interest on a target loan (expenses actually incurred by the end of the accounting year are taken into account).

Advice:

Anything that is not included in the specified list cannot be included in the calculation of the tax deduction. Redevelopment costs, costs for the purchase of plumbing and other equipment are not included. If you indicate them in the declaration, the deduction will be denied, as a result: you will have to re-issue the declaration and submit for the deduction again.

Maximum amount of property deduction

The maximum deduction from the value of real estate under the contract is 2 million rubles, i.e. a taxpayer can return a maximum of 260 thousand rubles (13% of 2 million rubles).
When purchasing property with a mortgage, a deduction is also provided for the cost of paying mortgage interest.

There are a number of features of receiving a deduction:

1. The essence of the tax deduction is the return of personal income tax due to expenses incurred, therefore it is impossible to return in a year more than the amount of income tax that was withheld for this year from wages or other income subject to personal income tax of 13%, with the exception of dividends (13% of income for the year).
2. The balance of the tax deduction does not expire, but is transferred to the next year until it is fully received (persons receiving pensions for any reason have the right to transfer the balance of the deduction to 3 years preceding the year the balance was formed).
3. If the property was acquired before January 1, 2014 (the ownership/transfer and acceptance certificate was executed before January 1, 2014), then an individual can exercise the right to deduct only from one object of acquisition and only from an amount not exceeding 2 million rubles, i.e. .e. if the property is more expensive than 2 million rubles, then the deduction can be obtained only from 2 million rubles, and if it is cheaper - from the actual cost (1 acquisition object, regardless of whether you have reached the limit of 2 million rubles or not), if In this case, the deduction from expenses for paying interest on a loan (mortgage) has no restrictions.
4. Property deductions have been calculated differently since 2014. If the property was acquired after January 1, 2014 (the ownership/transfer and acceptance certificate was issued after January 1, 2014), then an individual can exercise the right to deduct an amount not exceeding 2 million rubles, and the number of acquisition objects is not limited (individual a person can receive a deduction until the total cost of the acquisition objects reaches 2 million rubles). The deduction from expenses for paying interest on a loan, the agreement for which was concluded after January 1, 2014, is limited to 3 million rubles, i.e. 390 thousand rubles is the maximum amount that can be received from mortgage interest.

When can I apply for a deduction after purchasing a home?

You can apply for a deduction in the year following the year in which you received the right to a property deduction (through the tax office).

The right to deduction arises:

1. from the year of registration of ownership when purchasing real estate under a sales contract;
2. from the year of signing the acceptance certificate when purchasing housing under an agreement of shared participation in construction, housing cooperative. According to Letter of the Ministry of Finance dated March 29, 2018 No. 03-04-05/20082

If housing was purchased in installments, then there are features of obtaining a deduction depending on the year the right to deduction arose, which appeared in connection with changes in Tax legislation dated January 1, 2014:

1. if the right to a deduction arose before January 1, 2014, then you need to apply for a deduction in case of installment payment after you have paid the full cost or at least 2 million rubles if the price is above 2 million rubles. By declaring your right to a deduction before full payment of the cost under the contract, you indicate only the amount that you actually paid, and, therefore, you lose the right to deduct from the remaining amount paid after claiming the right, because it is impossible to adjust the declared deduction amount;
2. If the right to a deduction arose after January 1, 2014, then you can submit documents for a deduction when purchasing real estate in installments from the year following the year in which you received the right to deduct. Each year the deduction amount will increase depending on the amount paid under the installment agreement.

According to Letter of the Federal Tax Service of Russia dated November 12, 2014 No. BS-4-11/23354@, Letter of the Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-04-05/28176.

How to apply for a property deduction?

The taxpayer must:

List of documents for obtaining a property deduction

General documents:

Additional documents:

• purchase and sale agreement;
• When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
• When purchasing a plot of land;
• When purchasing real estate with a mortgage.

Related documents:

1. When purchasing in common joint ownership:
   • application for distribution of deductions;
   • Marriage certificate.
2. When receiving a deduction for a minor child:
   • child's birth certificate;
   • certificate of ownership of the child.
3. When purchasing real estate as a pensioner:
   • pension certificate or other document confirming pensioner status.

For which years can you get a property deduction in 2019?

1. The right to deduction arises from the year of registration of ownership (in the case of a purchase and sale agreement) or the signing of the transfer and acceptance certificate (in the case of a share participation agreement in construction, housing cooperative).
2. The right to deduction always remains: no matter how many years have passed since the date of purchase, the deduction can be issued, and even if the property is sold, the right to deduction remains.
   In accordance with Letter of the Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-04-05/28218.
3. A deduction this year can be issued for a maximum of three previous years, i.e. in 2019, you can receive deductions for income for 2016, 2017, 2018 by filing three declarations respectively (taking into account 1 point - that is, this can be done by persons who received the right to deduction in 2016 or earlier). Exception: persons receiving pensions (see paragraph 5).
4. The tax deduction is issued for the past years (starting from the year the right to deduction was obtained, but not more than the past 3 years), i.e. The deduction for 2019 cannot be received through the tax office during 2019, but only from the beginning of 2020.
5. A deduction for pensioners this year can be issued for the past four years, i.e. in 2019, you can receive deductions for 2015, 2016, 2017, 2018 by filing four declarations respectively when the right to deduction arises in 2018 or earlier.

Registration of property deduction through the employer

You can receive a property deduction in 2 ways:

1. through the tax office. It is necessary at the beginning of the year following the year in which the right to deduction arises to obtain a 2-NDFL certificate at work and fill out a 3-NDFL declaration based on this certificate and documents for housing. Then submit the entire package of documents to the tax office. After checking the documents, you will be provided with a property deduction, but within the limits of the 13% personal income tax withheld for the year from your income (excluding dividends). The remainder of the deduction is subject to registration next year in the same manner;
2. through the employer. It is necessary to obtain confirmation of the right to deduction from the tax office. Based on this confirmation, the employer will not withhold 13% personal income tax from you, starting from the month of receipt of the confirmation until the end of the year. The following year, the right to deduction must be confirmed again.
   In accordance with paragraph 8 of Art. 220 Tax Code of the Russian Federation.

When applying for a deduction through an employer deduction for at least 1 month is lost, since the employer stops withholding tax from your salary only from the month when you provide the corresponding confirmation from the tax office. And the tax office makes confirmation within 30 days from the date of receipt of your request. You can submit a request in the middle of the year, which means you will lose your deduction for 6 months and so on.
If you decide to return the deduction for the lost 1 month, then at the beginning of the next year you will need to submit a 3-NDFL declaration for the previous year, which corresponds to receiving a deduction through the tax office.
According to the Letter of the Ministry of Finance of the Russian Federation dated July 15, 2014 No. 03-04-05/34402.

When purchasing an apartment (or other real estate), you can return the money paid in the form of personal income tax. As a rule, deductions for personal income tax are made by your employer, and in order to get a refund you will need to obtain a 2-NDFL certificate from your employer’s accounting department, which will reflect the income you received and the transferred income tax (income tax).

The right to receive a property deduction appears from the moment the apartment transfer and acceptance certificate is executed, if the property was purchased under an equity participation agreement (an investment agreement in an apartment under construction).

In other cases, the right to receive a property deduction appears from the moment the certificate of registration of ownership is issued (for example, when purchasing real estate under a sales contract or during construction rather than purchasing real estate).

Example 1. You entered into a share participation agreement in 2013. In 2015, you issued an apartment transfer and acceptance certificate. And the certificate of registration of ownership is in 2016. Accordingly, the right to receive a property deduction appeared in 2015 (the year when the apartment transfer and acceptance certificate was drawn up). The deadlines for receiving the deduction are as follows: you could submit the first declaration (and other documents for the deduction) to file a property deduction (deduction for the cost of housing and mortgage interest) for 2015, at the end of 2015, in 2016 or later.

Example 2. You bought an apartment under a sales contract in 2015. The certificate of registration of ownership rights was also issued in 2015; accordingly, the right to receive a deduction appeared in 2015. The deadlines for receiving the deduction are as follows: you can submit the first declaration (and other documents for the deduction) to register a property deduction (deduction for the cost of housing and mortgage interest) for 2015, at the end of 2015, in 2016 or later.

Example 3. You bought an apartment under a sales contract in 2016. The certificate of registration of ownership was also issued in 2016. You can submit documents (including a tax return) to receive a property tax deduction for the first time for 2016, at the end of 2016, or in 2017. To submit documents, you must wait until the end of 2016.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

Purchasing an apartment with a mortgage

When purchasing an apartment using credit funds, you can return the money not only for the cost of housing, but also for the interest paid on the mortgage. Both the home value deduction and the mortgage interest deduction are called property tax deductions.

The right to receive a deduction for the amounts spent on paying mortgage interest and the right to receive a deduction for the cost of housing appears simultaneously - from the moment of execution of the apartment acceptance certificate, if the property was purchased under an equity participation agreement (an investment agreement in an apartment under construction ) and from the moment of registration of ownership certificate in other cases (for example, when purchasing real estate under a sales contract).

The procedure for receiving a deduction is as follows. Tax refund payments are made first on the cost of the home, and only then on the amounts spent on mortgage interest payments. In this case, a deduction is provided for all mortgage costs from the beginning of payments.

Example. You entered into an equity participation agreement and a mortgage agreement in 2015. In 2016, you issued a transfer and acceptance certificate for the apartment. Accordingly, the right to receive a property deduction for the cost of housing and for the amounts spent on paying interest on the loan appeared in 2016 (the year when the apartment acceptance certificate was issued). You can submit your first declaration for registering a property deduction for 2016, at the end of 2016, or in 2017. In the deduction documents for 2016, you need to indicate mortgage interest from the beginning of payments (2015) to 2016 (inclusive).

Deduction limits for real estate purchases in 2016

The limit on the cost of housing is 2,000,000 rubles. This limit has been established since 2008 and remains the same for 2016 and 2017. Since 2014, the deduction is provided per person, and not per property, as was the case before 2014.

Example 1. You purchased real estate in 2015 worth 4,000,000 rubles. You have the right to a deduction in the amount of 2,000,000 rubles.

Example 2. While married, you purchased real estate in 2015 worth 4,500,000 rubles. You have the right to a deduction in the amount of 2,000,000 rubles and your spouse has the right to a deduction in the amount of 2,000,000 rubles. Together, you and your spouse have the right to a deduction in the amount of 4,000,000 rubles.

The deduction limit for amounts spent on paying interest on a loan has been RUB 3,000,000 since 2014. and is maintained for 2016. Previously (before 2014) there was no limit on the deduction for mortgage interest.

We will calculate the tax to be refunded

You can return not the amount of the deduction, but 13% of the amount of the deduction, since the deduction reduces the amount of taxable income.

If the cost of the purchased property is less than 2,000,000 rubles, then the maximum amount of tax that can be refunded is 13% of the value of the purchased property. If the cost of the purchased property is more than 2,000,000 rubles, then the maximum amount of income tax (income tax) subject to refund will be 13% of the established property deduction limit, that is, 13% of 2,000,000 rubles.

Example 1. You bought an apartment worth 1,800,000 rubles in 2016. The amount of tax to be refunded will be 234,000 rubles (1,800,000 x 13%).

Example 2. You bought an apartment worth 3,000,000 rubles in 2016. The amount of tax to be refunded will be 260,000 rubles (2,000,000 x 13%).

The amount of tax to be refunded for the year will be within the limits of the income tax (income tax) paid or withheld for a particular year. Because for each year, only taxes actually paid (or withheld) can be refunded. Not more.

Example. You bought an apartment worth 3,000,000 rubles in 2016. At the same time, you earned 200,000 rubles in 2016, and the amount of income tax paid (income tax) is 26,000 rubles. Accordingly, the amount of tax subject to refund for 2015 is 26,000 rubles. The rest can be transferred to other tax periods.

How to get a tax deduction

On the Taxation website you will find everything you need to get a deduction in any part of Russia. Tax will help you not just prepare and submit documents, but also maximize the amount of your refund, prepare the documents correctly and make the refund process as simple as possible for you. With Taxation, the likelihood that the state will approve the documents and they will not have to be redone will be maximum. How it works:

To obtain your deduction documents on our website, please click the Next button below.

If you are officially employed, regularly pay income tax to the state from year to year, and still have not taken advantage of your right to receive a tax deduction when buying an apartment, building a house and compensation for interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legislated and described in detail in Article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and with specific examples by our leading lawyer.

Today we will tell you about all the intricacies of applying for a tax deduction when buying an apartment, taking into account all the changes in legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, our online lawyer is ready to advise you promptly and free of charge directly on the website. Just ask your question in the pop-up form and wait for an answer. This way you can quickly and more clearly understand your rights to receive a tax deduction.

The most common questions that our lawyers encounter are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his work activity in the amount of 13%. In the same amount (13%), a citizen can return money from purchased real estate, or more precisely in the following cases:

1. Direct purchase of housing (apartment, house, room);
2. Building your own home;
3. Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
4. You also have the right to get your money back for paying interest on your mortgage loan.

Who will not be able to get their money back?

You won’t be able to get your income tax back for purchasing an apartment if:

• You purchased an apartment before January 1, 2014 and have already exercised your right to deduction;
• If you purchased real estate after January 1, 2014, but have reached your limit (more on this below);
• If you purchased real estate from a close relative (mother, father, daughter, son, brother, sister);
• If you are not officially employed (and accordingly do not pay income tax);
• If your employer took part in the purchase of the apartment (for example, the company you work for paid for some part of the housing you purchased);
• If, when purchasing an apartment, you took advantage of some government programs or subsidies, for example, maternity capital.

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

There are two possible answers to this question:

• If your apartment or other real estate was purchased before January 1, 2014, then according to Article 220 of the Tax Code of the Russian Federation (paragraph 27, paragraph 2, paragraph 1), you have the right to use the tax deduction only once in your life, and it does not matter when square meters cost you the price. For example, if a home was purchased for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
• If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is equal to two million rubles. Read more about how much money you can get back, as well as specific examples, further in this article.

How much money will be returned?

So, how much state compensation can you expect when purchasing an apartment after January 1, 2014? We answer:

Your maximum limit for income tax refund from the purchase of an apartment is 2,000,000 rubles (for your entire life). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can return an amount equal to your income tax, which your employer pays to the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not expire, and in subsequent years you will also be able to issue a refund until don't reach your limit.

But you have the right to submit income declarations to the tax office only for the current year or for a maximum of three previous years, but more on that a little later. First, let's finally figure out the amount of tax compensation you can count on when buying an apartment. To make everything completely and completely clear, let’s look at two specific examples.

An example of calculating a tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. You officially worked all year and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at your place of residence and write an application for a refund for the purchased property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on this exact refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years if you are still officially employed. For example, in 2016 you officially worked for only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years you will still have an amount left for return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and received a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, you can return another 65,000 rubles (13% of 500,000) from this purchase, since the total limit for return is limited to 2,000,000 rubles.

Required documents

To get your tax refund for purchasing an apartment, you first need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2018 to obtain a property tax deduction is as follows:

• Copy of the passport;
• Apartment purchase and sale agreement + copy;
• Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
• Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
• A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
• Certificate of income from place of employment in form 2-NDFL;
• It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
• Completed application for tax refund.

In addition to the above mandatory documents, the tax authority may also require you to fill out applications for the distribution of deductions between spouses if you are officially married. Below you can download and review samples of applications required to be filled out.

To get a tax refund for the previous 3 years, you also need to fill out returns for 2017 and 2016.

When should I submit documents and for what period can I get a tax refund?

You can submit documents for a property tax refund when purchasing an apartment, starting from the moment you have fully paid for the purchased housing and received the documents for the right to own real estate:

• Certificate of registration of ownership - in case of purchasing square meters under a sales contract;
• An act of transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity participation agreement.

You must also have in your hands all payment documents confirming your expenses for the purchased housing.

As a rule, submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office in the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, then you can also receive a tax deduction for it, and you have the right to file an income tax return for the three previous years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you came to your senses and contacted the tax office with a corresponding application. All these five years you worked honestly and had an official income, but you will only be able to use your contributions to the treasury in just three years preceding the moment you applied for the deduction. In this case, these are 2020, 2019 and 2018. If during this time your total income tax was less than the refund amount due to you (see the item “How much money will be returned?”), then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way: obtain it yourself by contacting your tax office. You may have to fuss a little and run around for certificates, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do this yourself, or you simply don’t have time for it, then our online lawyer is ready to give you a free consultation on how you can significantly speed up and simplify this entire process.

To receive a property tax deduction in 2018, you need to fill out a new declaration in the established form 3-NDFL and attach it to the collected documents (it is also included in the list of required documents).

Together with copies, the package of documents is handed over to the tax service employee on duty, after which he will check them within a certain time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, applications are reviewed and decisions are made within two to four months.

How can I get a cash deduction from my employer?

You can receive a tax deduction for the purchase of an apartment without contacting the tax office. More precisely, you will have to go there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out an application “to confirm the taxpayer’s right to receive property tax deductions,” the form of which you can download below.

After receiving a written notice from the tax office confirming your right to a deduction (it usually takes about 30 days for the tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you free of charge on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for an answer.

Also, if you still have any gaps in understanding your rights and the necessary actions to return income tax after purchasing an apartment, our specialists will advise you online for free.

Calculator

​You can find out how much tax you can get back from purchasing an apartment in 2019 by using our