Cash compensation when buying an apartment for military personnel: tax deduction for a subsidy. Judicial practice for collecting a tax deduction Tax deduction for a military subsidy

Citizens of the Russian Federation serving in the Russian Armed Forces are provided with a number of benefits for obtaining permanent or temporary housing. But there are a number of subtleties: the amount of compensation depends on the length of service, the type of troops, family composition and the region in which residential property is purchased.

State programs actively finance the possibility of buying residential real estate by military personnel. Although all of them must be provided with housing, there are regions where this is physically impossible. In addition, many military men who are not included in special programs for the purchase of apartments on a military mortgage, who have not served a certain period of time, are forced to use rented (sublease) housing. This category provides for the payment of compensation for rented accommodation for military personnel.

Legislative basis for compensation by employment

The norms for the payment of monetary compensation for the rental of housing to military personnel are determined by a number of legislative documents:

1. Federal Law "On the status of military personnel" No. 76.
2. Decrees No. 909 of December 31, 2004, No. 1103 of October 27, 2012, No. 989 of September 18, 2015
3. An annual decree issued by the Ministry of Labor on the amount of the cost of hiring 1 sq. m in rubles (that is, in 2018 the amount will differ from a similar payment in 2017). The amounts depend on the market value and will be different in each region. There is a dependence on the occupied rank and type of troops.

Thus, the state not only clearly regulates the very procedure for providing payments for each individual category of military personnel and even their families, but also regulates the amount of compensation depending on the market situation during periods of inflation and financial crisis.

The hiring and sublease of residential premises for soldiers and officers of all types of troops also take into account members of their families. Housing area is limited to 12 square meters. m per person, but if the total number of family members is more than 4 people, compensation is increased by 50%.

In addition, in the event of the death of a serviceman during service, before the acquisition of residential property, but not more than a year, the family continues to receive compensation for hire.

Housing subsidies

Subsidies for the purchase of housing have been introduced to replace the long wait in line for provision. The same law “On the status of military personnel” allows military personnel with a service life of 10 years or more, including those dismissed from service and members of their families, to receive funds if their living conditions need to be improved. In addition, they must be on the waiting list for housing.

When calculating the social payment for the purchase of housing, 3 categories are multiplied:

• the norm of the area for the military (including the composition of the family);
• cost of 1 sq. m of real estate in the region;
• correction factor, which depends on the period of service and the rank of the applicant, the limit value is 2.75.

Citizens in the status of military personnel may not ask for subsidies if their term of service is less than 10 years, and contractors - if a contract for a second term has not yet been signed.

On the other hand, a large living space (and therefore a subsidy) can be received by:

• at the rank above colonel;
• teachers of military institutions and scientists serving in the military in special units;
• received an honorary title;
• unit commanders.

Buying a home can be done anywhere in the country. If the part is located in another place, the state compensates in the necessary region for additional living space for hire or sublease.

military mortgage

The Federal Law 117 “On NIS” is in force. If earlier real estate was relied upon by military pensioners, today the state takes care of this at earlier periods of service. Obtaining a loan for the purchase of housing is partially compensated by the state in cases where a citizen was in the ranks of any kind of troops in the service for more than 10 years and quit after serving more than 20. Compensations also apply when serving. Military mortgage - preferential. Banks don't need proof of income, guarantors. It is enough to complete documents confirming your official status and registration in the program.

Tax deduction

Not everyone knows that there is a right for military personnel to a tax deduction when buying an apartment under the Military Mortgage program. Its size is 13%, but only for the amount that was not compensated by the state. The part compensated by the state is not taken into account. In addition, there is a maximum limit on the amount from which deductions are made. At the moment - 2 million rubles. In the event that military personnel illegally received a deduction, it will have to be returned to the state.

When buying real estate on your own, you can get a deduction from the entire amount (with the same limitation). Citizens of the Russian Federation who are serving in the military and who have bought housing at public expense can receive compensation for the repair of newly acquired premises in a new house without finishing.

Before you receive a tax deduction, you must take into account that it is not issued from the entire amount at once, but in parts, depending on the amount of taxes paid for a particular year.

Citizens of the Russian Federation who are serving in the military, the state provides a number of benefits. However, not all categories of employees can use them. Before you buy a home, you should check all the possibilities.

The following analysis of judicial practice on initiated cases on the recovery of unnecessarily returned or illegally obtained NIS from participants proves that the position of the courts on this issue is uniform.

Almost always, the conclusion of the courts is as follows: a NIS participant who illegally received a tax deduction or received an excessive tax deduction must return to the state the entire amount that was not due to him.

A practical example of the practice of collecting a tax deduction

The military prosecutor of the Tver garrison, acting as a person ensuring the protection of state interests, filed a lawsuit with the city court of the Tver region against a military citizen Sh. to recover from her an excessively returned tax deduction. According to available information, Sh. received 135,635 rubles as a tax deduction for the apartment purchased on 28 June 2013.

In the course of the prosecutor's check, it became known that Sh. used the funds of the CZhZ and credit money, which was provided to her by the creditor bank Tveruniversalbank, to purchase her own housing. In fact, it is clear that the repayment of the loan and the payment of interest for its use occurs at the expense of the budget money - TsZhZ, which were provided to citizen Sh. as a participant in the NIS.

In the Tax Code of the Russian Federation, in p.p. 36-37 of Article 217 states that the amount of payments for the purchase or construction of residential premises at the expense of federal budget money and the total amount of income received from investing these contributions, aimed at the purchase of residential square meters, is not taken into account for taxation.

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Due to the fact that the source of funding in this case was money from the budget, the NIS participant, citizen Sh., did not have the right to demand and receive a tax deduction from the state. Therefore, the amount of 135,635 rubles paid to her must be returned to the state budget in full.

The position of the courts described above regarding NIS participants who illegally received a tax deduction was also repeatedly reflected in similar decisions of the courts of first instance, and it was also repeatedly confirmed by the courts of appeal. Similar cases were heard in the Kozelsky District Court of the Kaluga Region, in the Frunzensky District Court of Yaroslavl, and in the Sovetsky District Court of Bryansk. State interests were also defended by the Arkhangelsk Regional Court.

Summing up, it can be clearly said that the position of the courts of various instances on the issue of an illegally obtained tax deduction by NIS participants or an excessively returned tax deduction to a NIS participant is always unanimous, and it is aimed at protecting the interests of the state.

When acquiring or constructing residential premises by military personnel using security within the framework of the federal law of May 27, 1998 N 76-FZ "On the status of military personnel" by obtaining residential premises in ownership free of charge or by receiving a subsidy, a property tax deduction is provided only for the amount of expenses paid at the expense of own funds, in excess of the provided collateral. That is, the amount of actual expenses incurred.

This conclusion can be drawn from the analysis of paragraph 5 of Art. 220 of the Tax Code of the Russian Federation, according to which, and significant tax deductions are not available in part of the taxpayer's expenses for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, covered by ... at the expense of payments provided from the budgets of the budgetary system of the Russian Federation…

Thus, when receiving a housing subsidy, a soldier has the right to take advantage of a tax deduction only for an amount exceeding the amount of the allocated subsidy.

for instance

The amount of the subsidy amounted to 4,000,000 rubles, the apartment was purchased at a cost of 5,500,000 rubles. The property deduction in this case will be presented in the amount of 1,500,000 rubles. - the amount of tax to be refunded - will be 195,000 rubles. In the 3NDFL tax return, in the column “Amount of documented expenses for new construction or the acquisition of an object, accepted for the purposes of property tax deduction for the reporting tax period”, you will have to indicate an amount equal to 1,500,00, and not in any case 5,500,000 rubles.

Consider another interesting example

A serviceman is provided with a free living space - an apartment - the area of ​​​​which exceeds the norm for the provision of living space (the standard is 18 m2 per person, exceptions are stipulated in Article 15.1. of the Law "On the Status of Military Personnel"). The servicemen were paid at their own expense in the part of the total area that exceeded the established norm.
In this situation, the residential premises were transferred to the serviceman free of charge and they incurred expenses in terms of exceeding the area norm and the property tax deduction can only be applied to this amount of expenses, paid by the taxpayer at his own expense.

It should be noted here that upon receipt of free housing in the property no sales contract. Whereas, according to the provisions of paragraph 3 of Article 220 of the Code, in order to confirm the right to a property tax deduction when acquiring an apartment, room or share (shares) in them, the taxpayer submits to the tax authority an agreement on the acquisition of an apartment, room or share (shares) in them and documents confirming the taxpayer's ownership of an apartment, room or share (shares) in them.

The Ministry of Finance of the Russian Federation recommends in this case to provide Agreement on payment for the area exceeding the norm provision of housing, and payment documents confirming the payment made at the expense of own funds serviceman (Letter dated 07/17/2015 N 03-04-07 / 41216).

When selling an apartment owned for less than three years, is it possible to use the right of deduction in the amount of actual expenses incurred, taking into account the amount of the subsidy?

The 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 calculation of the three-year period from the date of purchase, the amount of the subsidy can be included in the amount of actually incurred and documented expenses associated with obtaining these incomes.
This position is set out in the Letter of the Ministry of Finance of Russia dated July 10, 2014 No. 03-04-07 / 33669

Normative legal acts on the procedure for granting residential premises to the property free of charge and providing subsidies to military personnel:

1. Federal Law No. 27.05.1998 N 76-FZ "On the status of military personnel";
2. Decree of the Government of the Russian Federation of June 29, 2011 No. No. 512 “On the procedure for recognizing servicemen who are citizens of the Russian Federation in need of residential premises, provided for the entire period of military service with official residential premises and providing them with residential premises for free”;
3. Order of the Minister of Defense of the Russian Federation No. No. 1850 "On the implementation of the Decree of the Government of the Russian Federation of 06.29.2011. No. 512";
4. Decree of the Government of the Russian Federation of 03.02.2014 No. No. 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 dated July 21, 2014 No. 510 “On Approval of the Procedure for Granting a Subsidy for the Acquisition or Construction of Housing to Military Citizens of the Russian Federation Under Contract in the Armed Forces of the Russian Federation and to Citizens of the Russian Federation Discharged from Military Service”.

What are the problems with the return of 13 percent on a military mortgage? But difficulties arise with the confirmation of income from investing money that is stored in the savings account of a serviceman. These funds are also considered personal, and they must also make a return of 13 percent. Apply in advance for a statement of the state of the account in order to separate public funds from your own. But even in this case, the tax office may simply refuse to refund without explaining the reason. Then the soldier needs to consult a lawyer specializing in military mortgages and file a lawsuit.

Forum of Legal Mutual Assistance for Military Personnel

Attention

Thanks to the tax refund, you can cover some of the funds paid for:

1. Construction of a new house.
2. Buying the land on which it stands.
3. Acquisition of residential real estate or a share in it.
4. Payment of interest on loans and credits taken for the purchase or construction of housing.

Important! A built (purchased) house or apartment, land must be located within the Russian Federation. How to calculate the amount of the deduction, taking into account the subsidy The deduction is calculated at the same rate as the personal income tax - 13%. The basis for its definition is:

• Housing cost.
• The cost of building materials, drawing up projects and estimates, connecting to all communications or creating your own (autonomous) energy sources used in modern life.
• Mortgage repayment costs (interest).

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

Deduction when acquiring an apartment for a soldier

This document can also be completed and submitted online. A whole package of documents must be attached to the application: a loan agreement with a bank, ownership of an apartment, a certificate of personal funds in the amount of XXX rubles, payments for repairs and building materials, certificates of income and taxes. Now let's figure out what deduction is due when depositing your own funds in addition to the money of the TsZHZ (targeted housing loan) for the purchase of housing.

Important

With partial and full early repayment of the loan using the borrower's personal funds, both the principal debt and interest on it are repaid. Therefore, a refund of a deduction of up to 3 million rubles is being considered. It is very easy to separate your own money from the state money, since the funds of the CJZ come to the bank from the account of the NIS participant.

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At the same time, the specified property tax deduction is not applied, in particular, if the payment of expenses for the construction or purchase of a residential building, apartment, room or share (shares) in them for the taxpayer is made at the expense of payments provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets. Thus, the property tax deduction when a military taxpayer acquires ownership of an apartment can only be applied to the amount of expenses paid by the taxpayer in accordance with the “Agreement on payment in excess of the rate for providing the area of ​​the provided residential premises”. At the same time, to the amounts of funds received by the taxpayer for the purchase of the specified apartment from the federal budget, the property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Code does not apply.

Belgorod region

Ministry of Defense of the Russian Federation. Bought a home in 2015. Am I eligible for a property tax credit? Thank you. The question refers to the city of the Republic of Mari El You do not have the right to receive a property deduction, since you spent money on the purchase of housing not personal, but given by the state.

The meaning of the tax deduction is to compensate citizens from the purchase of housing with their personal funds. Sincerely Hello! When acquiring or constructing residential premises by military personnel using security within the framework of the federal law of May 27, 1998 N 76-FZ "On the status of military personnel" by obtaining residential premises in ownership free of charge or by receiving a subsidy, a property tax deduction is provided only for the amount of expenses paid at the expense of own funds, in excess of the provided collateral.

Tax deduction when using a subsidy

After submitting the original application to the DLC with a note of transfer, I received a decision to grant the living quarters to the property free of charge at the chosen permanent place of residence and an extract from it, and also accepted the living quarters under the act of acceptance and transfer of residential premises dated 06/04/2014. Later, in accordance with the established procedure, the state registration of my ownership of the residential premises was carried out, which, according to the certificate of state registration of the right in the unified state register of rights to real estate and transactions with it, a registration entry was made on 07/01/2014. In accordance with Art. 34_2 of the Tax Code of the Russian Federation, I ask you to inform whether they are subject to accounting as part of the property tax deduction provided for in paragraphs.
2 p. 1 art.

Military mortgage property deduction

Saved time; Immediate receipt of money; Increase in income monthly by 13%; Documents are considered in the tax office up to 30 days Receipt of funds in installments; Preparation of more documents; Work during the year for more than one employer; The possibility of re-issuing a deduction if the entire amount is not returned for the year Deduction from the tax inspectorate Providing documents in person One-time receipt of the annual amount of previously paid taxes Waiting for several months; Consideration of the submitted documents 3 months Via mail (regular or electronic) Use of communication means No need for personal presence at the tax Moroka with obtaining an enhanced electronic signature in a certification center; Probability of forgetting some document In order to really count on a partial tax refund, a person must pay for housing himself.
To qualify for the benefit, you must:

1. The passport.
2. Help 2-NDFL (from all employers, if there were several jobs).
3. Proof of purchase.
4. The act of acceptance 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 the employer, it is additionally necessary to prepare:

• Leader notice.
• All details of the employer.

When submitting an application for a tax deduction, you need: In the case of buying a house or apartment in common ownership, the following documents are also required:

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

When making a purchase for a person who has retired on a well-deserved rest, you will need a pension certificate.

Military housing subsidy tax refund

of the Code, the expenses incurred by me in connection with the acquisition of residential premises in the property free of charge at the chosen permanent place of residence and aimed at acquiring it in ownership and, accordingly, which amounted to 1394820 (one million three hundred ninety-four thousand eight hundred and twenty) rubles? Answer In accordance with paragraphs. 2 p. 1 art. 220 of the Code (as amended in force in relation to legal relations that arose before 01/01/2014), when determining the amount of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for new construction or acquisition on the territory of the Russian Federation of an apartment, room or share (s) in them.
This is true, but still you can return something, in particular:

• tax on own money, which was paid by the participant of the Military Mortgage program to pay for the purchase of an apartment;
• tax on the funds that were spent on the repair, decoration of the apartment, the purchase of materials and the payment of design estimates.

The refund also has limitations in the amount of: 2 million rubles for the repair and finishing of housing or new construction 3 million rubles The maximum amount of the deduction is applicable if personal funds were spent on early repayment of a loan with interest Refund of what tax deductions can a NIS participant make get a tax deduction when buying a home on a military mortgage In order to get his money back, the soldier must take the completed declaration in the form 3-NDFL to the tax office at the place of residence the next year after buying an apartment.

For the purchase of housing, its construction and repair, citizens of the country are entitled 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 talk about the tax deduction when using a subsidy, consider what is the procedure for its registration, possible reasons for refusal.

The concept of property subsidies and the requirements for obtaining them

Subsidies are funds allocated by the state to citizens of the country free of charge so that they can improve their current living conditions. The provision of such assistance depends on:

• the total amount of income that the family has;
• the number of its members;
• the fact that real estate is owned or not;
• price sq. m of housing in a particular locality;
• area per family member.

The following factors also influence:

1. Possibility of self-payment of the first installment.
2. Age of family members where they work or study.
3. How many dependent children under 18.

Directions for using the tax deduction

The right to receive benefits, namely, a partial refund when purchasing housing, is fixed by law. Thanks to the tax refund, you can cover some of the funds paid for:

1. Construction of a new house.
2. Buying the land on which it stands.
3. Acquisition of residential real estate or a share in it.
4. Payment of interest on loans and credits taken for the purchase or construction of housing.

Important! A built (purchased) house or apartment, land must be located within the Russian Federation.

How to calculate the amount of the deduction taking into account the subsidy

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

• Housing cost.
• The cost of building materials, drawing up projects and estimates, connecting to all communications or creating your own (autonomous) energy sources used in modern life.
• Mortgage repayment costs (interest).

The amount of the tax deduction does not exceed two million rubles. The amount of money that can be returned by building housing or buying it is 260 thousand rubles. (2 million 13%). If the property was purchased by a married couple, then both spouses can claim the deduction. Its amount, as a rule, is distributed in proportion to the amount of income of each of them. When calculating benefits, only own funds spent by a citizen are taken into account. The amount of subsidies is deductible.

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, personal income tax was paid - 78 thousand, a subsidy in the amount of 180 thousand rubles was allocated.

• The amount of personal income tax to be returned is 260-180 = 80 thousand rubles.
• In 2016, he will be able to receive 78 thousand rubles on his account, the balance (2 thousand) - in 2020.

Reasons for tax denial

You may qualify for a deduction if the following conditions are met:

Not everyone can count on the return of part of the income tax. Government agencies will not provide a deduction for the following reasons:

Important! It is allowed to return personal income tax more than once. If the amount of tax paid for the year does not reach 260 thousand rubles, the balance does not burn out, as it was before 2014, but will be transferred in the following periods.

Registration of tax deduction: procedure

The sequence of actions includes the passage of several stages:

The owner of a brand new, just built apartment, has the right to receive a subsidy and apply for a tax deduction for repairs. You can buy housing in the primary market without fear, since the deduction of taxes is practically guaranteed (subject to all the other criteria mentioned above).

Ways to file a tax return

There are several ways to submit documents for tax deduction:

In order to really count on a partial tax refund, a person must pay for housing himself. This means that he has a bank account from which all payments are made. If this is not possible, an order or power of attorney to transfer funds should be issued. In this case, the representative of the taxpayer will be the legal holder of the money.

The order or power of attorney must be submitted to the tax office. It is possible to receive personal income tax refund immediately for three (but not more) years. Important! The most optimal period of time for applying to the tax office is February-March. This period is characterized by a relatively low workload of specialists.

The procedure for issuing a property deduction

The list of documents required in order to issue a tax deduction is solid. To qualify for the benefit, you must:

1. The passport.
2. Help 2-NDFL (from all employers, if there were several jobs).
3. Proof of purchase.
4. The act of acceptance 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 the employer, it is additionally necessary to prepare:

• Leader notice.
• All details of the employer.

When submitting an application for a tax deduction, you need:

• Bank details and application for the transfer of the deduction to them.
• Declaration on f. 3-personal income tax. Read also the article: → "".

In the case of buying a house or apartment in common ownership, the following documents are also required:

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

When making a purchase for a person who has retired on a well-deserved rest, you will need a pension certificate. A tax refund for a child under 18 requires the presentation of a certificate of birth and of the right to property. When counting on a benefit regarding cash on interest paid, you need to have available:

• A certified copy of the loan agreement.
• Certificate (original) of the withheld amount of interest for the year.

It is possible that, at the request of the tax inspector, you will have to submit extracts, checks, and other documents confirming the amount of the loan payment.

What years is the tax deduction for 2020

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

1. It is allowed to submit a package of documents from the year in which the right to the purchased housing was issued.
2. When three years have passed after receiving the owner's documents, the deduction certificate should indicate the earnings of this period, and for pensioners - the income of the last four years.

Form 3-NDFL in 2017 is issued for the income of 2014-2016, for pensioners (both unemployed and employed) - 2013-2016. Forms 3-NDFL change annually. Registration of a tax deduction for the current year will become possible only in 2020. For earnings for 2017, documents for benefits are submitted until 2020 inclusive.

Top 5 popular deduction questions

Question number 1. The family completed renovations on the new home in 2016, and they took ownership two years earlier in 2014. How realistic is it to get a tax refund?

A repair deduction is available when the purchase agreement states that the home was sold unfurnished.

Question number 2. When is the application and other documents submitted for the refund of the paid tax regarding credit interest? Annually?

It is allowed to submit documents once in several years. Then the declaration includes all the interest that had to be paid over the years. It is beneficial to do so with full use of the main deduction. At the same time, the amount of interest that is paid on a mortgage is relatively small.

Question number 3. Is an adult child eligible to apply for a tax deduction?

After reaching the age of majority, a person has the right to apply for a benefit in the general manner. As soon as a year has passed after the child begins to receive income and pay taxes, you can draw up a deduction.

Question #4. The apartment is owned by two people. Who is eligible to receive a tax deduction?

All owners who bought a share for personal funds can draw up a deduction. Its value depends on the amount of money invested.

Question number 5. New building apartment purchased in 2016. What year do I need to file a tax return?

Form 3-NDFL is always provided based on the results of the past year. In this situation, it should be submitted at the beginning of 2017. The deduction, regardless of which month the purchase was made in, will be provided for the entire year.

Modern residential real estate prices are in the seven figures. Compared to them, the tax deduction of 260 thousand does not seem significant. But it is enough to partially pay for the repair. In addition, the tax authorities will pay the money to the citizen. Usually, they just take away.