When it comes to paying taxes, citizens are sure that they have only one responsibility.
However, in some situations, Russian legislation provides for tangible benefits. Everyone in life had to solve the housing problem: buy an apartment, a house with a plot, enter into shared construction.
A citizen has the right to reimbursement from the state of part of his costs for the purchase of real estate in the amount of 13% of the cost - a tax deduction in the income tax structure () of citizens.
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The essence of the property deduction
An officially employed person is a taxpayer. From all types of his earnings (income), the employer deducts 13% of taxes. The payer is returned the amounts already paid in case of socially significant acquisitions ( , ).
The purpose of the real estate deduction is in income tax compensation from the actual costs incurred to purchase a home. The amount of compensation, the algorithm for its provision depends on the specific situation.
Legislative regulation
The legal grounds and regulations for property tax compensation are determined by Article 220 of the Tax Code of the Russian Federation. Certain aspects of the application of property deductions are detailed in the Letters of the Ministry of Finance Nos.
The following financial allowance standards:
In 2014, fundamental changes were made to the tax legislation to provide individuals with personal income tax compensation.
The possibility of deduction for several apartments - now it's real
The main innovation has changed benefit object. Now he is the owner of the property. What does this mean in practice?
The deduction can be obtained for several properties within the established financial norms. Let's say a person buys a studio at a price of 800 thousand rubles and a one-room apartment for 1.1 million rubles. Until 2014, the deduction was made only for one type of real estate at the choice of the taxpayer. Now the buyer is in a better position.
Since the total cost of acquisitions is RUB 1.9 million, deduction due for each of them in the amount of actual costs incurred:
- The “studio” deduction will be: 800,000 x 13% / 100 = 104,000 rubles;
- for "odnushka" the state will return: 1,100,000 x 13% / 100 = 143,000 rubles;
- The total amount of payments is 247,000 rubles with an unused "backlash" of 13,000, which may come in handy for the next acquisitions of real estate.
The limit applies in proportion to the costs of several apartments, even if their total cost is above 2 million. True, the total payment will not exceed 260 thousand.
The new property compensation scheme applies to owners who bought housing after the adoption of amendments to the law, and continues to operate in 2017.
Who is eligible for compensation
Requirements to the applicant:
Legislative norms for the property:
- The acquisition is located within the territory of the Russian Federation;
- The property is planned to be used for living. Commercial premises and buildings are not subject to tax deductions.
Legal grounds for obtaining property compensation for personal income tax are the following situations:
- Acquisition of ownership of residential premises in the primary or secondary market. This category includes apartments, private houses, rooms, land plots for individual housing construction, allotments for purchased housing;
- Completion of individual construction. In 2016, the purchase of housing for shared construction also allows you to receive a deduction;
- Repair and finishing works in the acquired real estate (confirmed by checks, contracts with the contractor).
Restrictions
Tax legislation establishes a number of restrictions and prohibitions on the provision of financial support to home buyers.
In 2017 not eligible for deduction:
- owners who bought apartments before 01/01/2014 and took advantage of the preferential right. Moreover, the amount of the payment received does not matter. For example, a person purchased real estate in 2009 for 550 thousand rubles with compensation from the state of 71,500 rubles. On this, his right is considered fully realized;
- citizens who have fully exhausted the tax limit of 260 thousand rubles after January 2014;
- close relatives who buy housing from each other (parents, children, brothers / sisters);
- buyers of real estate at the expense of the enterprise. Even if the employer contributed a small part of the cost, the tax authorities will refuse to pay;
- citizens who used funds to purchase an apartment (for example, or).
List of required documents
The stage of collecting documents should be approached as carefully and responsibly as possible. One has only to miss any certificate, miss the stamp or signature of an official in order to get a “turn from the gate” in the tax office. In practice, there are cases when the red tape of the owner of the apartment pushed back the deduction time for the next tax period.
In 2017, the applicant for the deduction must provide:
All copies must be legible, with the citizen's mark "correct copy" and a personal certifying signature. For safety reasons, it is better to attach original documents. If the package is provided by mail, the copies must be notarized.
Mortgage use
In this situation, to the standard set of legal documents and references tax will require:
- The original loan agreement between the borrower and the bank with a copy of the document, which is better to be certified by the lender;
- Credit schedule and confirmation of payments made;
- Bank statement on the amount of interest and the amount of deductions.
The property deduction for the purchase of an apartment and the reimbursement of interest on a targeted loan are different benefits. Buying a home on a mortgage does not exclude the return of personal income tax on the cost of housing and entitles you to compensation for credit costs.
Tax refund when selling an apartment
An individual obliges him to pay tax on the income received. Depending on the period of the property being owned by the seller, the legislator also established benefits for fiscal payments on income from the sale of an apartment.
preferential grounds :
The situation with short-term ownership of real estate sometimes involves a different system of tax calculation: by reducing the income of the seller due to the cost of buying an apartment.
The algorithm is beneficial in cases where the apartment has grown in price quite a bit. For example, a person in 2013 bought a "kopeck piece" for 2 million rubles. Two years later, he sells an apartment for 2.6 million rubles.
It is more profitable for the seller to replace the decrease in the tax base with a decrease in the income received: 2,600,000 - 2,000,000 = 600,000 rubles. Here the tax will be 78,000 rubles.
If you apply the standard minus a million, you will have to part with 208 thousand.
A person can apply a deduction for the sale of housing unlimited number of times throughout life.
To make a deduction, the seller provides:
- Passport of a citizen of the Russian Federation;
- Documentary evidence of the duration of possession of the property. Usually these are title documents for the purchase of housing: a deed of gift, a will, a purchase agreement with a certificate of registration of the transfer of ownership;
- The legal basis for the sale of the apartment is the contract of sale / purchase of the seller and the new purchaser (original and copy);
- A document of payment by the buyer of the invoiced value - bank statements, checks, etc.;
- Help 3-NDFL reflecting income from the sale of an apartment.
Registration procedure
Tax legislation provides for two fundamentally different schemes for the restoration of income tax.
Through the territorial division of the Federal Tax Service for three years in one-time payments
In this case, the refund is transferred to the applicant's account in an amount not exceeding the total amount of taxes paid for the accounting year. It is rare for someone to have personal income tax of 260 thousand rubles a year, so the payment is stretched over several tax periods.
All activities are carried out by the tax inspectorate.
In 2017, you can receive the first compensation tranche after 4 months after submitting a package of documents for deduction:
- 3 months are necessary for the tax service to conduct inspections of the property, the legal aspects of the transaction and the applicant himself;
- Another month is spent on the transfer of funds.
In practice, the procedure takes no more than 2-3 months. 
Through the employer
This option involves the exemption of the applicant's income from paying a monthly tax of 13% until the full compensation of the amount of the deduction.
Grant Algorithm benefits are as follows:
- The applicant applies to NI with a package of documents with a notification of the desired method of reimbursement;
- The fiscal authority conducts inspections and notifies the citizen of its decision and the amount of the deduction;
- The applicant provides the decision of the tax authorities at the place of work.
All subsequent worries about the exemption of a person from taxes are taken over by the accounting department of the enterprise. It is important to know that this deduction method does not require the provision of a 3-NDFL certificate.
About what documents will be needed to process a personal income tax refund when buying an apartment, see the following video:
