Documents for tax refund when buying an apartment

Each person who decides to buy an apartment, according to the law, can return a certain amount from the state budget. But only if he is officially employed and pays monthly income tax. This is easy to do by following the instructions and tips provided in this article.

Income tax refund when buying an apartment

You can use the tax deduction in the following cases:

Apartment purchase
Return of interest on a mortgage loan received for the purchase of an apartment
Repair and decoration of the purchased apartment (in case the apartment was purchased from the developer)

Important: This deduction can only be used once!

To return personal income tax when buying an apartment you need:

Buy an apartment on the right of ownership of it
Obtain confirmation of tax payment in the reporting period from the tax authority (reporting period is a calendar year)
Prepare and submit income tax return

Helpful Hints:

The tax deduction is obtained in the amount of real costs not exceeding 2 million rubles.
If the actual income of a person is less than 2 million rubles, then the residual amount can be transferred to the next period (3 personal income tax)
If the apartment was bought for less than 2 million rubles, then the balance can be used in the future

Important: when buying an apartment from a developer, not only the costs of purchasing an apartment are taken into account, but also the costs associated with the repair and decoration of the apartment!

Rules for obtaining a deduction when purchasing real estate

You can get a tax deduction in the following cases:

Buying or building a home(private house, apartment, room, part of the apartment)
Purchase of a land plot with a residential building built on it or to build
Mortgage interest expense provided for the purchase or construction of housing
Costs for finishing or repairing an apartment(if purchased from a builder)

The deduction process itself consists of three stages:

Submission of documentation to the tax authority(package of necessary documents + Declaration 3NDFL)
Documentation check(takes three months from the date of submission of documents, and the owner receives a written response within 10 days after verification of documents)
Transfer of funds

Subtraction can be obtained in two ways:

Through the employer. In this case, income tax is not deducted from the citizen from his salary until the citizen is returned the entire amount of the deduction
Through the tax office. In this case, at the end of the year (and for a certain number of years), a tax deduction is transferred to the citizen

Important: if housing was purchased before 01/01/2014, then you can use the deduction only once and the amount of housing does not matter, and if housing was purchased after 01/01/2014, then you can return the maximum amount of 260,000 rubles.

They will not be able to take advantage of the tax deduction:

Sole proprietors using the special tax regime
Women on maternity leave (until return to work)
Unemployed pensioners

Documentation

The first step to receive a tax deduction will be the submission of documents. A citizen needs to collect the following documents:

Certificate from the place of work, form 2 personal income tax.
Statement.
Declaration.
Expenditure documents (in case of construction).
Marriage certificate, copy (in case of shared ownership).
Copy of birth certificate (for child).
The act of acceptance and transfer of housing.
TIN number.
Application for determination of shares (for shared ownership).
Repair agreement (when repairing or finishing).
Mortgage loan agreement (in case of a loan).
Identity document.
Certificate of interest (for a loan).
A document certifying expenses.
Documents confirming the right of a citizen to a tax deduction.
Data of the bank account to which payments will be made (if the deduction is made through the tax office, and not through the place of work).

Important: all copies provided must be notarized if they were not made by a tax employee!

It is allowed to transfer documentation to the tax office in person or by mail.

When submitting documents by a citizen in person:

The tax officer immediately tells which documents are missing and which ones are not suitable or superfluous.
They may be asked to provide some other documents (statements, certificates, etc.).

When submitting documents by mail:

Documents are submitted only as a complete set.
A description of the attached documents is required.

You can apply for a tax refund immediately after taking ownership.

Declaration. Help 2NDFL and application

To provide a deduction to the tax office, in addition to the package of documents, you must fill out a Declaration in form 3 of the personal income tax. This is filling out a special income form, it is issued by the tax office. The number 3 in the title is the index of the document, and personal income tax is the personal income tax.

The declaration can be completed in several ways:

By hand- filled in with a pencil in the tax office and immediately checked by the inspector, then taken away with a pen.
In an Excel table- all data is entered into the program.
In the online version- the program "Declaration" is installed and data is entered into it.

Important: install a new version of the "Declaration" every year!

Help 2NDFL is taken from the employer. This is a standard form, it attributes the income of an individual and the amounts transferred to the tax for the reporting period. It is given to the employee upon written application within 3 working days.

Help contains:

Information about employers(full name, legal address, details, etc.).
Information about employees(Name, position, salary, etc.).
The amount of monthly income tax.
Social and property deductions(alimony, etc.).
The total amount of income and deductions.

Important: the certificate is signed by the employer and certified by a seal!

Application for a tax deduction.

In April 2015, a new application form was approved. The application is a special form, just like the declaration is filled out in the tax office. For help in filling out, you can contact the tax officer.

The new form must include:

KBK and OKTMO codes (located in section 1 of the declaration)
Data of the taxpayer's passport

Tax refund in case of a mortgage loan

In the case of a loan, personal income tax refund can be carried out in two ways:

Through a bank– the tax office will transfer a certain amount to the bank account, thereby repaying the interest on the mortgage (the borrower will pay a smaller amount)
Through the employer- no tax will be withheld from the employee, i.e., the employee will be paid not a “white”, but a “gray” salary.

Important: the amount of interest from which the tax is returned is not limited! This means that the citizen receives a return on the cost of the apartment (under the contract of sale and purchase) plus 13% of the interest on the mortgage.

Return for the repair (finishing) of housing

Pretty easy way to get a tax refund. Documents on the purchase of an apartment from the developer and documents confirming the costs of repairs (checks for the purchase of building materials, contracts with builders, etc.) are provided to the tax office. The tax is refundable at a rate of 13% of the repair cost.

Return in case of joint ownership and return for spouses

There are no shares allocated here. Joint property may be owned by spouses or relatives.

In this case, a tax refund can be issued:

proportionally- each owner is refunded an equal amount of tax. (For example, 50/50), i.e. out of the maximum possible 260,000 rubles, 130,000 rubles are returned to each (in case of ownership of 2 persons)
Return to one person- if one of the owners has such a salary that the tax can be returned to him in 1-2 years, then the tax is not returned to other owners

Important: other owners may apply their right to a tax refund in the future!

Arbitrarily- that is, each owner is returned the tax in proportion to his earnings, that is, whoever has more earnings will be returned more and vice versa.

If the property was purchased by one of the spouses and is registered only in his/her name, then the spouse may receive a deduction for him/her, but if he/she has not previously exercised his/her right to the deduction.

Return of shared ownership with or for a child

It happens that housing is acquired in joint ownership with the child. In this case, parents (guardians, trustees, etc.) can receive a tax deduction for the child.

Important: if the parent received the entire amount of the deduction (260,000 rubles), then after the age of majority, the child does not lose the opportunity to receive a deduction in the future for other housing!

The deduction for a child can be received by either one parent or both.

The deduction is paid in proportion to the share of the child. You can also get a deduction for a child if the child lives with one of the parents and another relative (grandfather, grandmother, brother, sister)

If the parent has already received a deduction for himself for another object, then he will not be able to receive a deduction for the child. But if the parent has already received a deduction for the same object, then you can contact the tax office for a deduction for the child.

Retirement allowance for past years

In the case of pensioners, there are many nuances. Since they do not pay personal income tax, it is quite difficult for them to get a deduction. . The law provides for the possibility of obtaining a deduction for previous years:

If the person has just retired- then he can receive a deduction for the last 3 years of work, i.e. he will be refunded the tax for only 3 years.
If a person retired a year ago- he will receive a deduction for the last 2 years of work.
If a person retired 2 years ago- the deduction is made for the last year of work.

Important: in other cases without additional taxable income, the deduction is not paid!

Tax refund in case of filing documents for another person

There are cases when a citizen himself cannot apply for a property deduction. Then anyone can do it for him, if you issue a power of attorney with the right to sign documents.

Important: the power of attorney must be notarized!

How to prepare and certify documents?

Helpful Hints:

Review the list of required documents(it was presented earlier) just for your case.
Make photocopies of all documents(It is they who are given to the tax office, the original is only declarations and statements!).
Take original documents with you(may be asked to show).

Before submission to the tax office, all documents must be certified. You can do this in two ways:

Using a notary is the best option. Tax officials will have no doubts about the authenticity of the documents. This method has one drawback - you have to pay a notary for services.
Independently - you yourself write on each copy: “the copy is correct”, the date and signature.

Thus, following these instructions, step by step, you can get a property deduction in almost any life situation.

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