Whether a housing subsidy tax is paid by a military personnel. Monetary compensation when buying an apartment servicemen: a tax deduction on subsidies. Property tax deduction when using loan repayment subsidies

MOSCOW CITY COURT

F / Judge Nevzorova M.V.

Judicial board on civil cases of the Moscow City Court
As part of the presidency, Rastorgueva N.S.
and judges Pashkevich A.M., Leonova S.V.
with the secretary P.,
Having heard in open court on the report of the judge Pashkevich A.M.
Civil case on the appeal of T. for the decision of the Babushkinsky District Court of the city of Moscow of June 29, 2016, which resolved:
Recognize illegal to the provision of the military personnel of the military unit *** T. property tax deduction in part of the amount constituting the federal budget, namely *** rub. *** Cope.
To recover from T. in favor of the Russian Federation in the face of interdistrict IFTS Russia N 2 in the Krasnodar Territory Damage in the amount of *** rubles. *** Cop.,

installed:

The Military Prosecutor of the 60th Military Prosecutor's Office of the Garrison appealed to the court in the interests of the Russian Federation in the person of the Interdistrict IFTS of Russia N 2 in the Krasnodar Territory to T. on the recognition of the illegal provision of property tax deduction in part of the amount constituting the federal budget, namely *** rub. *** Cop., recovery of damage caused by the state in the amount of *** rub. *** Cope. In support of the requirements of the claims, the plaintiff pointed to the unlawful receipt of the military personnel of T. property tax deduction in the amount of *** rubles. *** Cope. When purchasing an apartment and incomplete compensation for damage.

At the hearing, the representative of the plaintiff of the Military Prosecutor by proxy to K. The stated claims supported.
The defendant did not appear at the hearing, about the day and time of the hearing of the case was notified, no objections to the lawsuit.
The representative of the third party FGKU "Rosvoenipotek" did not appear at the hearing, about the day and time of the hearing of the case was notified.
The court declared the decision described above, the abolition of which the defendant of T., referring to the discrepancy between the conclusions of the court, the circumstances of the case and the wrong application of the norms of material and procedural law.
Representatives of the plaintiffs, a third party at a meeting of the judicial board did not appear, about the day and time of the hearing of the case were notified properly, in accordance with Art. Art. 167, 327 Code of Civil Procedure of the Russian Federation case considered in their absence.
After checking the materials of the case by listening to the explanation of the defendant T., discussed the arguments of the appeal, the judicial board does not find legal grounds for the abolition of the decision of the court declared in accordance with the requirements of the norms of material and procedural law.
Allowing the dispute, the court of first instance correctly established legally significant circumstances, was guided by the rules of law to be applied to controversial legal relations. 220 of the Tax Code of the Russian Federation, FZ "On the Prosecutor's Office of the Russian Federation", assessed the presented evidence in the aggregate and came to the reasonable conclusion about the satisfaction of the claimed claims.

In accordance with PP. 2 p. 1 Art. 220 Tax Code of the Russian Federation in determining the size of the tax base in accordance with paragraph 3 of Art. 210 Tax Code of the Russian Federation The taxpayer has the right to receive property tax deductions, in particular, in the amount of the expenses actually produced by the taxpayer: to the new construction or purchase of a residential building in the Russian Federation, apartments, rooms or shares (shares) in them, land plots provided for individual housing construction, and land plots on which the purchased residential buildings are located, or a share of (shares) in them; to repay interest on target loans (loans) received from Russian organizations or individual entrepreneurs and actually spent on new construction or acquiring residential buildings in the Russian Federation, apartments, rooms or share in them, land plots provided for individual housing construction, and land plots, which are located acquired residential buildings, or share (fractions) in them; to repay interest on loans received from banks located in the Russian Federation for refinancing (shifting) loans for new construction or acquisition in the territory of the Russian Federation residential buildings, apartments, rooms or share in them, land plots provided by For individual housing construction, and land plots on which the purchased residential buildings are located, or share (shares) in them.

By virtue of paragraph 26 PP. 2 p. 1 Art. 220 Tax Code of the Russian Federation, the property tax deduction provided for in this subparagraph is not applied in cases if the payment of costs for the construction or acquisition of a residential building, apartments, rooms or a share (share) in them for the taxpayer is made at the expense of the employer or other faces, maternal facilities ( family) capital sent to ensuring the implementation of additional measures of state support of families with children by payments provided from the federal budget, budgets of the constituent entities of the Russian Federation and local budgets, as well as in cases where the purchase and sale transaction of the residential building, apartment, Rooms or shares (shares) are performed between individuals who are interdependent in accordance with Art. 105.1 of this Code.
Thus, the federal legislation provides cases where the right to property tax deduction on personal income tax is not applicable. These include cases when improving the housing conditions of the taxpayer was made at the expense of the federal budget.

As established by the court of first instance and confirmed by the materials of the case, the defendant T., being a military personnel undergoing military service under the contract in the military unit ***, on August 22, 2011, acquired an apartment under the sale and purchase agreement at: *** as part of the program - a triple system of housing support for military personnel on the basis of the Federal Law "On the accumulative and mortgage system of housing support for military personnel" Due to the target housing loan in the amount of *** RUB. *** Cop. provided by the Ministry of Defense of the Russian Federation, the credit funds of the AKB "Russian Capital" in the amount of *** rubles. and own funds in the amount of *** rub. *** Cope.
After the contract of sale of the apartment T. turned to the tax authority in order to obtain property tax deductions in the amount of expenses listed by the authorized state body of the Federal State Unitary Enterprise "Rosvoenipotek" from the federal budget funds, providing tax declarations, resulting in T. from the budget was returned on the income of individuals in the amount of *** rub. *** Cope. When contacting a statement about the provision of property tax deduction, T. indicated not own funds in the amount of *** rubles. *** Cop., and the amount taking into account the funds of the federal budget, but not more than the limit size of the property tax deduction provided for by paragraphs. 1 p. 3 Art. 220 NK RF, i.e. *** rub. (Of these, own funds - *** rub. *** Cop., Funds of the federal budget - *** rub. *** Cope).
After the inspections carried out by the military prosecutor, T. Partially returned to the budget of the Russian Federation in the amount of *** rubles.
According to paragraph 1.3 of the loan agreement of August 1, 2011 N 04-006 / VI-11, the return of the loan and the payment of interest for the use of the loan is carried out by T. at the expense of the target housing loan provided by T. as a member of the accumulative and mortgage system of housing support for military personnel Treaty of the target housing loan, i.e. At the expense of the federal budget, which are not its income, and therefore the rights to provide property tax deduction the defendant T. did not have.

When implementing the right to purchase a residential premises, the defendant took advantage of measures of state social support (cumulative mortgage system) provided for by the Federal Law "On the Accumulative and Mortgage System of Housing Systems", the source of funding for the federal budget.
Thus, the court came to the right conclusion that the cost of paying mortgage at the expense of the defendant's own funds was *** rubles. *** Cop., And the defendant has the right to receive a tax deduction only in the amount of *** rubles. *** Cop., Because Such law law directly binds to the taxpayer's costs.
Since the cumulative and mortgage system of housing for military personnel is implemented at the expense of the federal budget, the conclusion of the court on the validity of the stated requirements in terms of recovery from the defendant of unjust enrichment in the amount of *** rubles. *** Cop., Taking to the calculation in determining the size of unjust enrichment amount voluntarily return tax in the amount of *** rubles (*** RUB. - *** RUB. \u003d *** RUB.), is legitimate.

The judicial board agrees with the trial conclusions, since they are fully consistent with the aforementioned norms of substantive law, including with the provisions of Art. Art. 3, 4 of the Federal Law "On the Accumulative Mortgage Housing System of the Housing Systems", are based on the proper evaluation of evidence with proper establishment and comprehensive study of legally significant to permit the stated circumstances.
By virtue of Part 1 of Art. 327.1 Code of Civil Procedure of the Russian Federation Court of Appeal is considering the case within the arguments set out in the appeal and objections regarding the complaint.
The argument of the appeal of the defendant T. that he was not properly notified of the place and time of consideration of the case, and therefore was deprived of the opportunity to declare objections when considering the dispute on the merits, it does not entail the cancellation of the court decision, since the case of the case should be that the requirements of Art. 113 Code of Civil Procedure of the Russian Federation by the court of first instance were not violated, all measures provided for by civil procedural legislation were taken to notify the defendant about the place and time of consideration of the case: T. was sent to the court notice at the place of registration, but the postal correspondence was returned "over the expiration of the storage period" (L .d. 99).
In accordance with Art. 113 Code of Civil Procedure of the Russian Federation Persons participating in the case, as well as witnesses, experts, specialists and translators are notified or caused by a registered letter with a notice of a presentation, a judicial agenda with a notice of a presentation, a telephone message or telegram, by facsimile or using other means of communication and shipping that ensure fixation of the judicial notification or calling and its presentation to the addressee.

According to Art. 165.1 of the Civil Code of the Russian Federation. Applications, notifications, notifications, requirements or other legally significant messages with which the law or transaction connects civil laws for another person, entails such consequences for this person since the delivery of the corresponding message to him or its representative. The message is considered delivered and in cases where it entered the person to whom it is directed (addressee), but according to circumstances depending on it, it was not awarded to him or the addressee did not familiarize himself with him.
Evidence, testifying to the availability of valid reasons that have deprived the defendant to appear for judicial notifications to the Communications Department, is not represented. Under such circumstances, the failure to appear to receive a registered letter and judicial notice should be considered a refusal to obtain a court notice, and adverse effects, due to the non-treatment of judicial notifications, by virtue of Part 1 of Art. 165.1 of the Civil Code of the Russian Federation must bear the person itself.
Given the tasks of legal proceedings, the dissemination of the general rule enshrined in part 3 of Art. 167 Code of Civil Procedure of the Russian Federation, the deposition of a trial in case of failure to appear at the court hearing of any of those involved in the case, when making a court of measures provided for by law for their notice and, in the absence of information about the reasons for failure to appear at the court hearing, would not comply with the constitutional goals of civil proceedings that In turn, it will not allow to consider the judicial procedure as an effective remedy in the sense that is laid in Art. 6 Convention on the Protection of Human Rights and Fundamental Freedoms, Art. Art. 7, 8, 10 of the Universal Declaration of Human Rights and Art. 14 International Covenant on Civil and Political Rights. In the conditions of providing law of equal volume of procedural rights, the non-appearance of persons notified by the court in the manner prescribed by law is their willingness indicating the refusal to implement their right to directly participate in the trial and other procedural rights.
Under such circumstances, the reference in the appeal of the defendant T. for violation of its procedural rights did not find its confirmation.
In the appeal, T. refers to the fact that the court incorrectly determined the proper defendant, believing that the defendant in the case should be the tax authority.
The indicated argument of the respondent's complaints is insolvent because it is based on the erroneous interpretation of the norms of material and procedural law.
By virtue of Part 1 of Art. 45 Code of Civil Procedure The Prosecutor has the right to apply to the court with a statement in defense of the rights, freedoms and legitimate interests of citizens, an indefinite range of persons or interests of the Russian Federation, the constituent entities of the Russian Federation, municipalities.
The right of the prosecutor to appeal to the court with a statement in accordance with the procedural legislation of the Russian Federation, if this requires the protection of the rights of citizens and protected by the law of the Company's interests or the state, and in paragraph 3 of Art. 35 of the Federal Law "On the Prosecutor's Office of the Russian Federation".
At the same time, the protection of the interests of the Russian Federation includes issues of conservation of federal property and compensation for harm caused by federal property; The non-return of funds that are federal property violates the established part 1 of Art. 209 of the Civil Code of the Russian Federation Rights of the Russian Federation for ownership, use and disposal of data.
Since the prosecutor's check was established by the fact of violation of the law of the Russian Federation at the disposal of budget money, namely: the unreasonable receipt of T. Cash in the form of a tax deduction in the amount of *** RUB. *** Cop., The specified circumstance served as the basis for the appeal of the prosecutor to court in the interests of the Russian Federation represented by the MIFNS of Russia N 2 in the Krasnodar Territory, and the obligation to pay taxes by the current legislation is assigned to the taxpayer, which in this case is T.
The arguments of the appeal complaint about the inadmissibility of the application to the tax relations of civil legislation are also untenable, the subject of the dispute is the unfounded receipt of the defendant of the property tax deduction, as a result of which he received unjust enrichment and which by virtue of Art. 1102 of the Civil Code of the Russian Federation is subject to return.
A rejection and argument of the appeal complaints about non-compliance with the claimant of the pre-trial order of settlement of the dispute is subject to a tax deduction of a violation of the requirements of the current legislation and the need to return the respondent's illegally received amount to the budget of the Russian Federation, which is confirmed by the case file, namely, the message of the commander of the military Parts *** of 10/22/2014, written explanations of T. (ld 91), notice of the MIFNS N 2 in the Krasnodar Territory of October 23, 2014, in addition, the return of the tax deduction in the amount of *** rubles according to the check -Arder dated 06.23.2014 (ld 92).
The argument of the defendant's appeal about the plaintiff of the statute of reference for tax deductions for 2011 - 2013 is not the basis for the cancellation of the decision, since from the defendant to the court of first instance, the decision did not receive statements about the claimant of the statute of limitations, but within a sense h. 2 tbsp. 199 Civil Code of the Russian Federation, the limitation is applied by the court only at the request of the parties in the dispute made before the decision by the court. In addition, the plaintiff became aware of the wrongness of providing the defendant property tax deduction in 2014.
The reference to the defendant in a complaint for the presence of non-decisions of the tax authority on the provision of property tax deduction does not refute the conclusions of the court of first instance, since the legal significance by virtue of Art. 1102 of the Civil Code of the Russian Federation has legal grounds for receiving funds T., while the court is established and recognized as illegal providing a tax deduction response, and accordingly, to obtain property tax deductions in the specified amount.
The arguments of the appeal complaint against the cancellation of the court decision do not contain, substantially be reduced to the presentation of the circumstances, which were the subject of research and evaluation of the court of first instance, and to the expression of disagreement with the actions of the court associated with the establishment of factual circumstances that are important for the case and the assessment of the presented in the case of evidence. Grounds for cancellation or change in the court decision within the appeal, provided for by Art. 330 Code of Civil Procedure of the Russian Federation is not available.
Based on the above, guided by art. Art. 328, 329 Code of Civil Procedure of the Russian Federation, Judicial College

determined:

The decision of the Babushkinsky District Court of Moscow from June 29, 2016 should be left unchanged, the appeal of T. - without satisfaction.

What problems arise with the return of 13 percent of the military mortgage the size of the NIS member's personal funds made by him at the expense of the early repayment of the loan, it is easy to confirm. But difficulties arise with the confirmation of income from investing money, which are stored on a tank account of the serviceman. These funds are also considered personal, and they should also make a return of 13 percent. Contact us for a certificate of account status in order to separate government funds from our own. But in this case, the tax can simply refuse to return without explaining the reasons. Then the serviceman needs to be consulted by a lawyer specializing in military mortgage, and to file a lawsuit.

Forum of legal mutual assistance of military personnel

Attention

Thanks to the returned tax, you can cover some part of the funds paid on:

1. Build a new house.
2. Buying the Earth on which it is worth.
3. Acquisition of residential real estate or shares in it.
4. Payment for interest on the purchase or construction of housing loans, loans.

Important! Built (bought) house or apartment, land should be located within the Russian Federation. How to calculate the amount of deduction, taking into account subsidies, deduction is calculated at the same rate as NDFL - 13%. The basis for its definition is:

• The cost of the housing object.
• The costs of building materials, project preparation and estimates, connecting to all communications or the creation of own (autonomous) energy sources used in modern everyday life.
• The cost of repayment of the mortgage (interest).

The value of the tax deduction does not exceed two million rubles.

Deduction when purchasing a military personnel

Also, this document can be fill out and send online. A whole package of documents should be attached to the application: a credit agreement with the Bank, the ownership of an apartment, a certificate of personal funds in the amount of XXX rubles, repair and building materials, certificates of income and pay taxes. We'll now understand which deduction is laid when making your own funds besides the money of the Czep (target housing loan) to buy housing.

Important

With partial and complete early repayment of the loan using the borrower's personal funds, both primary debt and interest on it are extended. Therefore, the return of deduction to 3 million rubles is considered. It is very easy to separate its money from state-owned, since the TsZhZ funds come to the bank from the account of the NIS member.

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At the same time, the specified property tax deduction is not applied, in particular, if the payment of costs for the construction or purchase of a residential building, apartments, rooms or a share (share) in them for the taxpayer is made by payments provided from the federal budget funds, budgets of the subjects of the Russian Federation and local budgets. Thus, the property tax deduction when purchasing a taxpayer-soldier to the ownership of the apartment can be applied only to the amount of expenses paid by the taxpayer in accordance with the "Payment agreement exceeding the provision of the area of \u200b\u200bthe provided residential premises." At the same time, to the sums of funds received by the taxpayer to acquire a specified apartment from the federal budget, the property tax deduction provided for by paragraphs. 2 p. 1 Art. 220 Code, not applied.

Belgorod region

Ministry of Defense of the Russian Federation. Acquired accommodation in 2015. Do I have the right to receive property tax deduction. Thank you. The question belongs to the city of the Republic of Mary El. The right to receive property deductions you do not have, since you are spent money for the purchase of housing is not personal, but the data of the state.

The meaning of the tax deduction is to compensate for citizens from the acquisition of the housing of their personal funds. Respect Hello! When purchasing, or the construction of residential premises, military personnel using the provision under the Federal Law of 27.05.1998 N 76-FZ "On the status of military personnel" by obtaining residential premises to property for free or by obtaining a subsidy, property tax deduction is provided only for the amount of expenses paid At the expense of own funds, in excess of the funds provided.

Tax deduction when using a subsidy

After granting the specified statement with a listing of the listing on the listing of a residential premises to the property, I received a decision on the provision of a residential premises to the property for free on the elected permanent place of residence and an extract from it, and also accepted a residential premises on the act of admission and transfer of residential premises dated 04.06.2014. Later, the state registration of my ownership of the residential premises was carried out later, as in accordance with the certificate of state registration of the right in the Unified State Register of Rights to Real Estate and the transactions with it, a registration record of 01.07.2014 was made. In accordance with Art. 34_2 Tax Code I ask to report whether the accounting is subject to the property tax deduction provided for by paragraphs.
2 p. 1 Art.

Military mortgage property deduction

Saved time; Prompt money; An increase in income monthly by 13%; Documents are considered in the tax up to 30 days the receipt of funds; Registration of a larger number of documents; Work for a year not per employer; The possibility of re-registration of deduction, if the entire amount of the tax inspectorate is not returned for the year. Providing documents personally, a one-time receipt of the annual amount of taxes paid expectations in several months; Consideration of the submitted documents for 3 months through the mail (ordinary or electronic) use of communication tools. No need for personal presence in the tax harrow to obtain a strengthened electronic signature in the certifying center; The probability to forget some document in order to really count on a partial return of the tax, a person must pay for housing itself.
To obtain the right to benefit, you need to prepare:

1. Passport.
2. Help 2-NDFL (from all employers, if there were several jobs).
3. Document confirming the purchase.
4. Act of reception and transfer to the owner of the house or apartment.
5. Certificate of registration of ownership.
6. Application for benefits.

When paying a deduction by an employer, it is additionally necessary to prepare:

• Notification to the head.
• All details of the employer.

When providing an application for deduction to the tax, we need: in the case of buying a house or apartment in general property, such documents are also necessary:

• Marriage testimony.
• Application for the need to distribute deduction between spouses.

When making a purchase on a person who came to a well-deserved rest, a pension certificate will be needed.

Return of tax with military subsidy for housing

Code, expenses incurred by me in connection with the acquisition of residential premises in the property for free on the selected permanent place of residence and aimed at acquiring property and, accordingly, which amounted to 1394820 (one million three hundred ninety-four thousand eight hundred twenty) rubles? The answer in accordance with PP. 2 p. 1 Art. 220 Code (as amended in relation to legal relations arising before 01.01.2014) in determining the amount of the tax base, the taxpayer has the right to receive property tax deductions in the amount of expenses actually produced by the taxpayer, but not more than 2,000 rubles, in particular, for new construction or Acquisition on the territory of the Russian Federation apartments, rooms or share (shares) in them.
It is so, but still something can be returned, in particular:

• the tax with its own money, which was submitted by the participant of the program "Military Mortgage" to pay for the purchase of an apartment;
• tax from those funds that went to repair, decoration of apartments, purchase of materials and payment of design and estimate documentation.

Return has both restrictions in the amount: 2 million rubles for repair and finishing of housing or a new construction of 3 million rubles. Maximum deduction size is applicable in case the personal funds spent on early repayment of the loan with interest. Returns of which tax deductions can be done by NIS participant as Get a tax deduction when buying housing in a military mortgage to return its money, the soldier must for next year after buying an apartment to the tax inspection at the place of residence, the completed declaration in the form of 3-NDFL form.

For the purchase of housing, its construction and repair of citizens of the country has the right to receive subsidies, the provision of which is provided for by some federal projects, programs of the constituent entities of the Russian Federation and local governments. In the article, we will tell about the tax deduction when using a subsidy, consider what the order of its design, possible causes of refusal.

The concept of property subsidies and requirements for their receipt

Under subsidies, they mean funds allocated by the country to citizens of the country for free to ensure that the present housing conditions can do. The provision of such aid depends on:

• the total amount of income that the family has;
• the number of its members;
• the fact of the property in the property or the absence of such;
• pricesq. m housing in a specific settlement;
• square per family member.

Factors also affect:

1. The possibility of self-payment of the first installment.
2. The age of family members where they work or learn.
3. How much children are dependent on 18.

Directions of using tax deduction

The right to gain benefits, namely, a partial return of money when purchasing housing, is fixed by law. Thanks to the returned tax, you can cover some part of the funds paid on:

1. Build a new house.
2. Buying the Earth on which it is worth.
3. Acquisition of residential real estate or shares in it.
4. Payment for interest on the purchase or construction of housing loans, loans.

Important! Built (bought) house or apartment, land should be located within the Russian Federation.

How to calculate the amount of deduction taking into account subsidies

The deduction is calculated at the same rate as NDFL - 13%. The basis for its definition is:

• The cost of the housing object.
• The costs of building materials, project preparation and estimates, connecting to all communications or the creation of own (autonomous) energy sources used in modern everyday life.
• The cost of repayment of the mortgage (interest).

The value of the tax deduction does not exceed two million rubles. The amount of money, which is possible to return, by building housing or by purchasing it - 260 thousand rubles. (2 million · 13%). If the property is purchased in official marriage, both spouses may apply for deduction. Its amount is usually distributed in proportion to the amount of income of each of them. When calculating benefits, only funds are taken into account, spent by a citizen. The amount of subsidies is deducted.

Example 1.In 2016 Lavrov S. Yu. Bought an apartment in a new house for 3 million rubles. His earnings for the same year amounted to 600 thousand, NDFL was paid - 78 thousand, a subsidy was allocated in the amount of 180 thousand rubles.

• The sum of the NDFL, to be returned, is 260-180 \u003d 80 thousand.
• For 2016, he will be able to receive 78 thousand rubles on his own account, the residue (2 thousand) is 2020.

Causes of tax deduction

Claim for deduction is possible subject to such conditions:

Not everyone may count on the return of part of the income tax. Government bodies will not provide deduction for such reasons:

Important! Return ndfl is allowed repeatedly. If the amount of tax paid for the year does not reach 260 thousand rubles, the residue does not burn, as it was until 2014, but will be listed in the following periods.

Tax deductions: order

The sequence of actions includes the passage of several steps:

The owner has a new, only built apartment, the right to receive a subsidy and registration of tax deductions for repairs. You can buy housing on the primary market without fears, since tax deduction is practically ensured (when complying with all other criteria, which is mentioned above).

Tax deduction methods

Submit documents to receive a tax deduction in several ways:

In order to really count on a partial return of the tax, a person must pay for housing itself. This means that he has an account in a bank from which all calculations are held. If this is impossible, an order or a power of attorney for the transfer of funds should be issued. In this case, the taxpayer's representative will be a legal holder of money.

The instruction or power of attorney should be submitted to the tax. Return of Ndfl can be obtained immediately for three (but no more than) year. Important! The most optimal segment of time to appeal to the tax is coming February-March. This period is distinguished by a relatively small workload of specialists.

Procedure for issuing property deduction

A list of documents required in order to make a tax deduction, solid. To obtain the right to benefit, you need to prepare:

1. Passport.
2. Help 2-NDFL (from all employers, if there were several jobs).
3. Document confirming the purchase.
4. Act of reception and transfer to the owner of the house or apartment.
5. Certificate of registration of ownership.
6. Application for benefits.

When paying a deduction by an employer, it is additionally necessary to prepare:

• Notification to the head.
• All details of the employer.

When submitting an application for deduction to the tax, we need:

• Bank details and application for transferring deductions to them.
• Declaration on f. 3-NDFL. Read also Article: → ".

In the case of buying a house or apartment in common property, such documents are also needed:

• Marriage testimony.
• Application for the need to distribute deduction between spouses.

When making a purchase on a person who came to a well-deserved rest, a pension certificate will be needed. The return of the tax for a child that has not reached 18 needs a certificate of birth and the right to property. Having calculated on the benefit relative to the funds paid to the percentage, it is necessary to have:

• A certified copy of the loan agreement.
• Help (original) on the retained amount percentage per year.

It is possible that at the request of the Tax Inspectorate will have to submit discharge, checks, other documents confirming the amount of loan payment.

For what years is made of tax deduction in 2020

The right to receive benefits is preserved for three years, for pensioners - four. Real estate can be purchased and more than three years ago. These nuances should be taken into account:

1. Submit a package of documents is allowed from that year, in which the right to redefined housing was issued.
2. When it goes three years after receiving the documents of the owner, the certificate should indicate the earnings of this period for deduction, and for pensioners - the revenue of the last four years.

The form of 3-NDFL in 2017 is issued for income of 2014-2016, for pensioners (and non-working, and working) - 2013-2016. 3-NDFL blanks are changed annually. Registration of the tax deduction for the current year will be possible only in 2020. For earnings for 2017, documents on benefits are supplied until 2020 inclusive.

Top 5 popular questions on deductions

Question number 1. The family fulfilled repairs in a new house in 2016, and two years earlier it issued the right of ownership - in 2014. How realistic to get the return of taxes?

It is possible to deduct the cost of repairing the cost of repair when the purchase agreement stipulates that the house was sold without decoration.

Question number 2. When is the appointment and other documents for the return of the tax paid on credit interest? Annually?

It is allowed to submit documents once for several years. Then the declaration includes all the interests that had to be given over the years. So it is beneficial for the full use of the main deduction. In this case, the amount of interest that is paid on the mortgage is relatively small.

Question number 3. An adult child has the right to write an application for tax deduction?

After reaching the age of majority, the person has the right to claim benefit in general. As soon as the year will be held after the child starts to receive income and pay taxes, it is possible to deduct.

Question number 4.. The apartment is owned by two. Who is entitled to get a tax deduction?

All owners who have bought a share of personal funds can declare deduction. Its value depends on the amount of nested money.

Question number 5. Apartment new building purchased in 2016. To submit to the tax declaration is necessary for which year?

The form of 3-NDFL is always provided at the end of the past year. In this situation, it should be submitted at the beginning of 2017. Defined, regardless of which month the purchase is made, will be provided for the entire year.

Modern prices for residential real estate are transferred for seven-day numbers. Compared to them, the amount of tax deduction of 260 thousand does not seem significant. But it is enough for partial payment of repair. In addition, the money to the citizen will pay the tax authorities. Usually, they are only selected.

When purchasing, or the construction of residential premises, military personnel using the provision under the Federal Law of 27.05.1998 N 76-FZ "On the status of military personnel" by obtaining residential premises to property for free or by obtaining a subsidy, property tax deduction is provided only for the amount of expenses paid At the expense of own funds, in excess of the funds provided. That is, in the amount of actually generated costs.

This conclusion can be made from paragraph 5 of Art. 220 Tax Code, according to which, and transport tax deductions are not provided In terms of taxpayer's expenses for a new construction or acquisition on the territory of the Russian Federation of a residential building, apartments, rooms or a share (fraction) in them, covered ... due to payments provided from the budgets of the budget system of the Russian Federation…

Thus, when receiving a subsidy on housing, a soldier has the right to take advantage of tax deduction only in the amount exceeding the size of the selected subsidy.

for example

The size of the subsidy was 4,000,000 rubles, the apartment was purchased worth 5,500,000 rubles. Property deduction in this case will be presented in the amount of 1,500,000 rubles. - The amount of tax to be returned - will be 195,000 rubles. In the Tax Declaration of 3ndFL in the column "The amount of documented costs for new construction or the acquisition of an object taken for the purpose of property tax deduction for the reporting tax period" you will need to specify an amount equal to 1,500 00, and in no case 5,500,000 rubles.

Consider another interesting example.

The serviceman was provided to the property of free residential premises - the apartment - the area of \u200b\u200bwhich exceeds the norm of providing the area of \u200b\u200bresidential premises (standard - 18 m2. Per person, exceptions are stated in Art. 15.1. Law "On the status of servicemen"). The servicemen at the expense of own funds made payment in the part of the total area exceeding the established norm.
In this situation, the residential premises were transferred to a military personnel at no cost and they suffered expenses in terms of exceeding the area of \u200b\u200bthe area and the property tax deduction can only be applied to this amount of expenses, paid by the taxpayer at their own expense.

Here it should be noted that when you receive a free residential premises to the property there is no contract for sale. Whereas, according to the provisions of paragraph 3 of Article 220 of the Code to confirm the right to property tax deduction when purchasing an apartment, room or share (shares) in them, the taxpayer is in the tax authority to purchase an apartment, room or share in them and Documents confirming the ownership of the taxpayer on an apartment, a room or a fraction of (share) in them.

The Ministry of Finance of the Russian Federation recommends to provide in this case Agreement on payment of the area greater than the norm providing residential premises as well payment documents confirming the payment made at the expense of own funds a serviceman (letter from 07/17/2015 N 03-04-07 / 41216).

Is it possible to take advantage of the sale of an apartment owned by less than three years, the right of deduction in the amount of actually produced costs, given the amount of subsidies?

Tax authorities in their explanations give a positive answer. So, in the case of the sale of acquired housing using the amounts of subsidies before the calculus of a three-year term from the moment of purchase, the subsidy amount can be included in the amount of actually produced and documented expenses related to obtaining these income.
This position is set out in the letter of the Ministry of Finance of Russia of July 10, 2014 No. 03-04-07 / 33669

Regulatory acts on the procedure for providing residential premises in Property for free and granting subsidies to military personnel:

1. Federal Law of 05/27/1998. N 76-FZ "On the status of servicemen";
2. Decree of the Government of the Russian Federation of 29.06.2011. No. 512 "On the procedure for recognizing in need of residential premises of military personnel - citizens of the Russian Federation, provided for the entire military service for service residential premises and providing them with residential premises to property for free";
3. Order of the Minister of Defense of the Russian Federation of October 13, 2011 No. 1850 "On the implementation of the Decree of the Government of the Russian Federation of 29.06.2011. № 512 ";
4. Decree of the Government of the Russian Federation of 03.02.2014. № 76 "On approval of the rules for calculating a subsidy for the acquisition or construction of a residential premises (residential premises) provided to military personnel - citizens of the Russian Federation and other persons in accordance with the Federal Law" On the status of military personnel ";
5. Order of the Ministry of Defense of the Russian Federation of July 21, 2014 No. 510 "On approval of the procedure for granting a subsidy for the acquisition or construction of residential premises to the citizens to the citizens of the Russian Federation, held by military service under the contract in the Armed Forces of the Russian Federation, and citizens of the Russian Federation, dismissed from military service."