Is it possible to return the cottage after its sale. How to get a tax deduction for buying a summer cottage? Tax deduction for the purchase of a summer residence in snt

In some cases, when buying a land plot, it is necessary to obtain the consent of the spouse. Read more about this in.

How is the preliminary contract terminated?

Most often used in cases where it occurs. If it is necessary to terminate it, then, since no legally significant actions take place on its basis, its termination occurs in a simple way.

However, it must be remembered that the advance payment can be returned, but the buyer will not receive it back, since it acts as a pledge (or guarantee) for the conclusion of the contract, and the seller can dispose of it at his own discretion.

Termination preliminary contract the sale and purchase can take place in simple writing and without the participation of a notary. However, for more complete confidence of the parties in the complete release of themselves from obligations, notarization not prevent.

Termination of a sales contract is no less troublesome process than its conclusion. However, thanks to the careful regulation of its Civil Code RF can be done quite easily. The main thing in this case is to fully comply with the requirements of the current legislation.

By acquiring real estate objects, Russian citizens can apply for a tax deduction returned when buying a summer house, a private house under construction or unfinished. The amount of tax refunded by the state today is 13% of the purchase. According to tax legislation, every Russian who has reached the age of majority, once in his life, has the right to return a part of 13%, but not more than 2,000,000 rubles.

In the case of the purchase of several real estate objects by one person, the opportunity to return the tax of 13% for its purchase is provided until the specified limit is reached. It is also important to remember that in order to return compensation for a plot with a house, no more than three years... This condition in the legislation of Russia applies not only to country houses, but also to buildings under construction or still unfinished.

Who is eligible to receive a deduction from the purchase of a summer cottage

Almost any resident can return funds for the purchase of a summer residence. Russian Federation who is officially employed. The fact is that the money returned in the compensation process is the same 13% that is withheld from all officially working citizens of Russia.

Another important factor in the process of returning the deduction is also important - that the acquired plot with a house belongs to one of the following categories of real estate:

• Plot of land for subsidiary farming;
• For individual housing construction;
• For building a house and housekeeping.

People of retirement age can also receive a tax deduction for their dacha - if a retired person works, then his own tax deductions will be returned to him. And if he just receives a pension, then the funds earned by him over the past three years can be returned.

Return of the deduction after the sale of the cottage

The need to pay tax deductions when selling a summer house directly depends on how many years it belonged to the owner. Until 2016, the rules were in force, according to which the owner was exempted from paying taxes when selling a house after three years of ownership.

Since 2016, the conditions have been changed, and today they are exempt from duties:

1. Owners with more than 5 years' tenure;
2. After 3 years of ownership - in the event that they received it by inheritance, in the case of privatization, as well as under individual maintenance agreements.

In order for the owner to accurately determine the need for payment and the amount of tax, you need to pay attention to factors such as:

• How many years the property has been owned;
• Calculate cadastral value suburban area;
• Clarify the size of the tax duty (as a rule, for citizens of the Russian Federation it is 13%, and for those who are not residents of the Russian Federation - 30%). A person who arrives in Russia for at least 183 days in a row during the year can be considered a resident;
• Calculate the total tax amount.

The amount of personal income tax from the sale of a summer residence is formed from tax rate(13%), multiplied by the cadastral value of the entire suburban area. When calculating, you should always be guided by the norms of local legislation - often they can significantly reduce the tax on the sale of a summer cottage.

How to get a deduction

In order to begin the process of obtaining a personal income tax deduction for transactions accompanying the purchase of a summer residence, a resident of the Russian Federation must submit a package of documents to the Federal Tax Service at the place of residence.

It includes:

1. Declaration of income (3-NDFL), with the attachment of a certificate of income (2-NDFL) - issued in the accounting department at the place of work;
2. Agreement on the sale and purchase of a land plot with a house;
3. Bank checks and extracts confirming the fact of payment under the sales contract.

Refunds for personal income tax can be received in installments on a monthly basis, and it is also possible to receive the entire amount at once:

• In the first case, the recipient of compensation must provide his employer with a 13% compensation certificate issued by the tax office;
• To receive all the funds at once, the seller must submit a package of the above documents to the tax service in the year following the purchase of land with a house, by April 30 inclusive.

Which of these two options for receiving the money owed to use - each resident of the Russian Federation can choose independently.

Refund of deduction upon registration of a deed of gift

You can also return 13% of the value of the property in the case of its donation. In this situation, the gifted person also has the right to receive money. Perhaps this is only for residents of the Russian Federation, excluding the donor's relatives. The wife, parents, children and other close relatives are not entitled by law to a refund of the deduction.

It is not necessary to indicate the exact cost of a summer cottage with a house in the deed of gift. In this case, the tax office will evaluate it. approximate cost, and calculations will be made based on market price or cadastral value object.

The procedure for returning compensation is similar to that used for the purchase and sale:

1. Build package required documents- 2-NDFL and 3-NDFL, deed of gift and all papers for the house and land, confirming the right of ownership;
2. Further, these documents must be submitted to the Federal Tax Service at the place of residence.

After that, all that remains is to receive an answer from the tax office regarding the amount of the deduction. In case of a negative decision on this issue, the citizen has the right to challenge it.

Examples of life situations

Return of the deduction after the acquisition of a dacha by Russian citizens

A. V. Petrova (citizen of the Russian Federation, with regular earnings), acquired a dacha with a land plot as her property total cost RUB 1,000,000 In this case, she is entitled to compensation of 13% of the total purchase amount. Such compensation applies to dachas worth up to 2,000,000 rubles. and the maximum can be 260,000 rubles.

The customer preferred to receive cash together with wages, at the place of your work. To do this, she needs:

• Collect a package of documents and apply with it to the tax authority at the place of residence;
• Further, the tax office will issue an appropriate order for the employer A.V. Petrova.

After that, she will be able to receive payments of the due compensation in equal parts along with the salary on a monthly basis, until the amount is fully compensated.

Return of the deduction by a non-citizen of Russia after the sale of the dacha

Pensioner G.K. Makarov, who is not a citizen of Russia, sold land plot with a summer residence, located on Russian territory, for 789,000 rubles. Since the seller is not a resident of the Russian Federation, the law obliges him to pay income tax of 30% of the proceeds. In order to complete this transaction in accordance with the laws of the Russian Federation, the seller must pay all due taxes, and only then will he be able to receive a deduction from the state.

Until recently, it was possible to return 13% of the price of the acquired real estate only when buying or building an apartment, room, residential building or part thereof. Now a tax deduction is also provided when buying a cottage. Both the plot and the house are real estate objects.

If the cost of each object exceeds 2 million rubles, then they can be issued separately for different persons, so that everyone can receive a deduction. If the cost of a plot with a house fits into two million, then it is better to register the object in the purchase and sale agreement for a summer residence as "a single real estate complex" or "a land plot with a house." A person who is officially employed, for whom the employer pays income tax, can return 13 percent of the cost of a summer residence (maximum - 260 thousand rubles).

In essence, a deduction is a refund of the amount paid income tax.

How to get income tax refunded when buying a summer cottage?

When buying an apartment (house, room, land plot for individual housing construction), a citizen has the right to return part of the money spent on it.

That is, the home buyer has the opportunity to take advantage of the property tax deduction. the amount of which is 2 million rubles. Let's turn to article 220 of the Tax Code, which tells us that the tax deduction is applicable only in the case of home purchases.

What is a tax deduction when buying a land plot?

The site must be purchased for individual housing construction (IZHS) with documentary evidence of the permitted use of land and have a structure suitable for living on the territory.

That is, if you bought a dwelling - that's all, you can return your personal income tax. Here are the explanations of the Ministry of Finance, which expressed its opinion in a letter dated October 29, 2010 No. 03-04-05 / 7-652 - “if garden house meets the requirements for residential premises and is recognized residential building on the basis of the conclusion interdepartmental commission, then its owner has the right to receive a property tax deduction. "

The deduction is received after state registration residential real estate when it is purchased simultaneously with the land plot or after construction. The owner of the site can receive a deduction if he has official income. The amount of income tax withheld earlier individuals paid from the budget when making earlier personal income tax deductions from the received wages... If the amount of income is less, the unused balance of the deduction is used in the next year (s), and the personal income tax withheld during the period is subject to return to the person upon application.

After 2014, the deduction can be applied to several real estate objects - a house, apartment, room, land plot within the limit established by law.

Have you bought a dacha or an apartment?

Save on taxes!

If you are lucky enough to purchase Vacation home and (or) a land plot, then, having closed the summer cottage season, you can start collecting documents for registration of tax benefits.

The person who bought the apartment will also be able to save on taxes. How to navigate difficult tax legislation in order to get the maximum benefit?

Let's look at the example of typical situations from practice. First of all, it should be borne in mind that today maximum size the tax deduction for the purchase of real estate is 2 million rubles (article 220 of the Tax Code of the Russian Federation). The essence of the privilege is that the state returns a 13 percent tax on income from the amount that a citizen spent on the purchase of an apartment or a summer residence, a land plot or on the construction of a country house.

Since it is allowed to write off up to 2 million rubles into preferential expenses, then, accordingly, you will be able to get your hands on a maximum of 260 thousand rubles (the same 13%).

Buying a cottage return income

Every citizen who has bought a home has the right to issue a tax deduction for the purchase of a dwelling once in a lifetime. I am often asked in letters how to get it and what documents need to be collected. According to the law, the state undertakes to return us 13% of the price of the property we purchased.

As a result of the return of income tax to your hands, you can get 260 thousand rubles.

That is, this is the same income tax that is withheld from salaries every month. But there is a limitation: the maximum amount of deduction for the purchase of housing today is two million rubles. You can especially not rush to register a tax deduction. This can be done not only within three years from the date of purchase of the property, but also later, at any convenient month of the year. However, all the money will not be given at once.