Military subsidy tax deduction. How is monetary compensation for housing for military personnel calculated?

Citizens Russian Federation passing military service as part of the Russian Armed Forces, a number of benefits are provided 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, the composition of the family and the region in which the residential real estate is purchased.

Government programs are actively funding the possibility of purchasing residential real estate by the military. Despite the fact that all of them must be provided with housing, there are regions where this is physically impossible. In addition, many military personnel who were not included in special programs purchases of apartments on a military mortgage that have not served a certain period are forced to use rented (sub-rented) housing. This category provides for the payment of compensation for rented housing for military personnel.

Legal Basis for Employment Compensation

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

1. Federal Law "On the status of military personnel" No. 76.
2. Resolutions No. 909 of December 31, 2004, No. 1103 of October 27, 2012, No. 989 of September 18, 2015
3. The annually issued decree of 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 the similar payment in 2017). The amounts depend on market value and will be different in each region. There is a dependence on the rank and type of troops occupied.

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 leasing of living quarters for soldiers and officers of all types of troops also counts their family members. The housing area is limited to 12 sq. m per person, but if the total number of family members is more than 4 people, the compensation is increased by 50%.

In addition, if a serviceman dies while on duty, before the acquisition of residential real estate, but not more than a year, the family continues to receive compensation for rent.

Housing subsidies

Receipt of subsidies for the purchase of housing was introduced instead of long waiting in the queue for provision. The same law "On the status of military personnel" allows servicemen whose service life is 10 years or more, including those dismissed from service and members of their families, if their living conditions need to be improved, to receive funds. In addition, they must be on the waiting list for housing.

When calculating social benefits for the purchase of residential premises, 3 categories are multiplied:

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

Citizens in the status of military personnel do not have to ask about subsidies if their service life is less than 10 years, and contract soldiers - if a contract for a second term has not yet been signed.

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

• with a rank higher than colonel;
• teachers of military institutions and scientists doing military service 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 required region for additional living space for rent or sublease.

Military mortgage

Federal Law 117 "On NIS" is in force. If earlier military pensioners were supposed to have real estate, today the state takes care of this for more early dates service. Receiving a loan for the purchase of housing is partially compensated by the state in cases where a citizen has been in the ranks of any kind of army in the service for more than 10 years and quit after serving more than 20. During the service, compensation also applies. Military mortgage - preferential. Banks do not need proof of income, guarantors. It is enough to draw up documents confirming your service status and registering 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. On this moment- 2 million rubles. In the event that servicemen unlawfully received a deduction, it will have to be returned to the state.

For self-purchase of real estate, a deduction can be obtained from the entire amount (with the same limitation). Citizens of the Russian Federation who are doing military service and who have bought housing at public expense can receive compensation for the repair of a newly acquired premises in a new house without finishing.

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

The state provides a number of benefits to citizens of the Russian Federation who are doing military service. However, not all categories of employees can use them. Before purchasing housing, it is worth clarifying all the possibilities.

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

The concept of property subsidies and the requirements for their receipt

Subsidies mean money 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;
• prices sq. m of housing in a specific locality;
• area per family member.

The following factors also affect:

1. Possibility of self-payment of the first installment.
2. The 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 obtain benefits, namely, a partial refund of money when purchasing a home, is fixed by law. Thanks to the refunded tax, you can cover some of the funds paid for:

1. Construction of a new house.
2. The purchase of the land on which it stands.
3. Purchase 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! 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:

• The cost of the housing object.
• The costs of building materials, drawing up projects and estimates, connecting to all communications or creating their own (autonomous) energy sources used in modern life.
• The cost of paying off the mortgage (interest).

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

Example 1. In 2016 Lavrov S. Yu. Bought an apartment in a new building 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.
• In 2016, he will be able to receive 78 thousand rubles into his account, the remainder (2 thousand) - in 2020.

Reasons for refusing a tax deduction

It is possible to claim a deduction if the following conditions are met:

Not everyone can count on a refund of part of the income tax. State authorities will not provide a deduction for the following reasons:

Important! It is allowed to return personal income tax repeatedly. 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 passing through several stages:

The owner of a brand new, newly built apartment has the right to receive a subsidy and a tax deduction for repairs. Buy housing on primary market it is possible without fear, since tax deduction is practically ensured (subject to all other criteria mentioned above).

Methods for filing a tax deduction

It is possible to submit documents for obtaining a tax deduction in several ways:

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

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

The procedure for registration of property deduction

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

1. Passport.
2. Certificate 2-NDFL (from all employers, if there were several jobs).
3. Proof of purchase.
4. Acceptance certificate to the owner of the house or apartment.
5. Certificate of registration of ownership.
6. Application for benefits.

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

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

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

• Bank details and an application for the transfer of a deduction to them.
• Declaration by f. 3-NDFL. Read also the article: → "".

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

• Marriage certificate.
• Statement on the need to distribute the deduction between the spouses.

When making a purchase for a person who has retired, you will need a pension certificate. A tax refund for a child under 18 requires a birth certificate and a certificate of ownership of the property. Counting on a benefit regarding Money for the interest paid, you need to have in stock:

• Certified copy 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, other documents confirming the amount of the loan payment.

For what years is the tax deduction issued in 2020

The right to receive benefits remains for three years, for pensioners - four. The property can be purchased more than three years ago. You should take into account the following nuances:

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

Form 3-NDFL in 2017 is drawn up for income 2014-2016, for pensioners (both unemployed and employed) - 2013-2016. 3-NDFL forms are changed annually. Registration of tax deduction for this year will be possible only in 2020. For earnings for 2017, documents for the benefit are submitted until 2020 inclusive.

Top 5 popular deduction questions

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

A deduction to cover the cost of repairs is possible when the purchase agreement states that the home was sold unfinished.

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

Submission of documents is allowed 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 when the main deduction is fully utilized. At the same time, the amount of interest paid on a mortgage is relatively small.

Question number 3. Is an adult child eligible to file a tax deduction application?

After reaching the age of majority, a person has the right to apply for a benefit in general order... Once a year will pass after the child begins to receive income and pay taxes, you can draw up a deduction.

Question number 4... The apartment is owned by two. 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. The apartment was purchased in a new building in 2016. What year is it necessary 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 the month in which the purchase was made, will be provided for the entire year.

Modern prices for residential property exceeded seven-digit numbers. Compared to them, the amount of the tax deduction of 260 thousand does not seem significant. But it is enough for partial payment of repairs. In addition, the tax authorities will pay the money to the citizen. Usually, they just take away.

Federal law N 284-FZ). But Federal Law N 284-FZ was published in the "Collection of Legislation of the Russian Federation" on December 3, 2007, and in " Russian newspaper"- December 4, 2007. Thus, the first version of clause 36 did not have time to come into force from January 1, 2008 (only from January 4, 2008. In terms of income for the 2007 calendar year, the amount of subsidies (payments) received by individuals for the acquisition of and (or) construction of residential premises provided at the expense of funds federal budget, budgets of the constituent entities of the Russian Federation and local budgets are subject to taxation, and the amounts received by taxpayers at the expense of budgets budgetary system RF for reimbursement of costs (part of costs) for the payment of interest on loans (credits) are not subject to taxation.

Tax deduction when using a subsidy

Attention

Housing purchased by the employer In case of investing improper funds in real estate, deduction is not possible. Use of a certificate, military mortgage, maternity capital, subsidies when making a purchase. When determining benefits, the amounts received from the state are not taken into account. For own invested funds, if they were used as an additional payment, the deduction applies. Certain categories of citizens The deduction will be refused:

• students;
• military personnel;
• orphans up to 24 years old;
• non-residents of the Russian Federation who do not pay personal income tax to the country's treasury

The apartment was donated It was received without investing your own funds, so the deduction is inappropriate Real estate bought for commercial purposes The purpose of the purchase is to generate income, and not to improve living conditions. The house or apartment is registered for an unemployed citizen. The citizen does not pay personal income tax.

Forum for Mutual Legal Assistance of Servicemen

Info

Question: August 18, 2016, Ksenia, when the cost of the apartment (part of the cost) was paid for by means of subsidies, such as the “young family program”, “ military mortgage”, “maternal capital" etc. (check with the tax office in advance). But a deduction can be obtained from the amount of your own funds for the purchase of an apartment .; Answer: Anna Yarotskaya, tax specialist individuals Good afternoon, Ksenia. Property tax deduction when buying a home is provided for your actual expenses, not exceeding 2 million.

Buying a home with subsidies

• Decree of the Government of the Russian Federation dated 03.02.2014. No. 76 "On approval of the Rules for calculating subsidies for the acquisition or construction of residential premises provided to servicemen - citizens of the Russian Federation and other persons in accordance with the Federal Law" On the Status of Servicemen ";
• Order of the Ministry of Defense of the Russian Federation dated July 21, 2014. No. 510 "On Approval of the Procedure for Granting Subsidies for the Acquisition or Construction of Accommodation for Military Citizens of the Russian Federation Serving Military Service under a Contract in the Armed Forces of the Russian Federation, and Citizens of the Russian Federation Dismissed from Military Service."
Refunds upon purchase of an apartment by servicemen All servicemen can apply for a partial refund of money from the purchase of an apartment.

Refund of income tax when buying an apartment with a subsidy from the state

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

1. Construction of a new house.
2. The purchase of the land on which it stands.
3. Purchase 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! Built (purchased) house or apartment, land must 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 the personal income tax - 13%.
The basis for its definition is:

• The cost of the housing object.
• The costs of building materials, drawing up projects and estimates, connecting to all communications or creating their own (autonomous) energy sources used in modern life.
• The cost of paying off the mortgage (interest).

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

Housing Consultant

Important

Is it possible to use the right to a tax refund in the amount of actual expenses incurred, taking into account the amount of the subsidy, when selling an apartment that has been owned for less than three years? Tax legislation does not prohibit the use of the right to receive compensation when selling an apartment that has been in your ownership for less than 3 years. In this case, you can also include a subsidy in the amount of expenses.

• Decree of the Government of the Russian Federation of October 24, 2013 N 942 "On approval of the Rules for payment of military personnel in need of improvement housing conditions, additional total area residential premises exceeding the norm for the provision of residential premises "
• Article 15 of the Federal Law of 27.05.1998 N 76-FZ "On the Status of Servicemen", Clause 5 of Art. 220 of the Tax Code of the Russian Federation
• Order of the Minister of Defense of the Russian Federation of 13.10.2011.

Who is entitled to a subsidy for an apartment to pay for housing and communal services

Including, a tax deduction is provided for the purchase of an apartment by military personnel under a subsidy, which is calculated at the same rate as personal income tax. Advertising Legislative regulation Issue Contents

• 1 Legislative regulation of the issue
• 2 Refunds upon purchase of an apartment by a serviceman
  • 2.1 Eligibility for a Deductible Home Purchase Deduction
  • 2.2 Is it possible to use the right to a tax refund in the amount of actual expenses incurred, taking into account the amount of the subsidy, when selling an apartment that has been owned for less than three years?
• 3 Regulations governing the issue

The tax deduction when buying an apartment, or in other words, a partial refund of money, is regulated at the legislative level by a number of regulatory legal acts:

1. According to Art.

Subsidies for the purchase or construction of housing for citizens of the Russian Federation are provided under a number of subprograms of the Federal Target Program "Housing", as well as in accordance with the programs of the constituent entities of the Russian Federation and local authorities. Until 2008 and the entry into force of the Federal Law of July 24, 2007 N 216-FZ, Article 217 of the Tax Code of the Russian Federation "Income not subject to taxation (exempt from taxation)" did not contain any indication that the amount housing subsidies received by citizens of the Russian Federation are not taxed income tax(Personal income tax).

This became the reason that some citizens could not pay the amount of personal income tax to the budget at the rate of 13% of the amount of this subsidy. For most of the recipients of the subsidies, this came as an unpleasant surprise.

If you have previously used the opportunity to return 13 percent spent on the purchase of housing, then you will receive a refusal again. They can refuse in such cases:

• NSF will send a refusal to employees on urgent military service;
• housing was purchased by the employer;
• the purchase was made from a relative;
• the house was donated;
• the property was registered for an unemployed family member;
• the house was purchased for commercial purposes.

The deduction itself can be obtained at the place of employment.

In this case, this amount is added monthly to the salary. Or payments are made directly to the tax authority. Such receipt of money is made once. The right to deduction when purchasing housing for a subsidy from the Ministry of Defense Such a preference is granted to the military for the purchase or construction of housing.

Tax refund when buying a home for a subsidy

At the same time, compensation is carried out only on condition that personal savings are used for the purchase or construction of housing. If a subsidy was issued, then this amount is not taken into account, since these funds do not belong to the military, but to the state.

When personal savings have been involved, they may be subject to tax deduction. It should be noted that the amount of compensation is 13% and cannot be applied to expenses over 2 million rubles.

Accordingly, 13% of this amount is 260,000 rubles. The deduction can be claimed by a wife and husband who are officially married and have registered the purchase of real estate.
Refunds also include only personal money. Every citizen of Russia can have the right to refund tax when buying a home only once.

Question number 4. The apartment is owned by two. 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. The apartment was purchased in a new building in 2016. What year is it necessary 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 the month in which the purchase was made, will be provided for the entire year. Modern prices for residential real estate exceed seven-digit numbers. Compared to them, the amount of the tax deduction of 260 thousand does not seem significant.

But it is enough for partial payment of repairs. In addition, the tax authorities will pay the money to the citizen. Usually, they just take away. Rate the quality of the article.

MOSCOW CITY COURT

F / judge Nevzorova M.The.

Judicial Collegium for Civil Cases of the Moscow City Court
as part of the presiding officer Rastorgueva N.S.
and judges Pashkevich A.M., Leonova C.The.
with secretary P.,
having heard in open court on the report of the judge Pashkevich A.M.
a civil case on the appeal of T. against the decision of the Babushkinsky District Court of the city of Moscow dated June 29, 2016, which decided:
To recognize as illegal the provision of a property tax deduction to a serviceman of military unit *** T. in terms of the amount constituting the federal budget, namely *** rubles. *** cop.
To recover from T. in favor of the Russian Federation represented by the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 across the Krasnodar Territory damage in the amount of *** RUB. *** cop.,

established:

The military prosecutor of the 60th Military Prosecutor's Office of the garrison filed a lawsuit in the interests of the Russian Federation in the person of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 across the Krasnodar Territory to T. for the recognition of illegal the provision of a property tax deduction in terms of the amount constituting the federal budget, namely *** rubles. *** cop., recovery of damage caused to the state in the amount of *** rub. *** cop. In support of the claims, the plaintiff pointed to the unlawful receipt by servicemen T. of a property tax deduction in the amount of *** RUB. *** cop. when purchasing an apartment and incomplete compensation for damage caused.

At the hearing the representative of the plaintiff, the military prosecutor, by proxy K. supported the stated claims.
Defendant T. did not appear at the hearing, was notified of the day and time of the hearing, and did not present any objections to the claim.
The representative of the third party FGKU "Rosvoenipoteka" did not appear at the hearing, he was informed about the day and time of the hearing.
The court ruled the above decision, the cancellation of which, based on the arguments of the appeal, is requested by the defendant T., referring to the discrepancy between the court's findings and the circumstances of the case and the court's incorrect application of substantive and procedural law.
The representatives of the plaintiffs, the third party did not appear at the meeting of the judicial collegium, they were duly notified of the day and time of the hearing, in accordance with Art. Art. 167, 327 Code of Civil Procedure of the Russian Federation, the case was considered in their absence.
Having checked the case materials, after listening to the explanations of the defendant T., having discussed the arguments of the appeal, the panel of judges does not find legal grounds for canceling the court's decision, ruled in accordance with the requirements of the rules of substantive and procedural law.
In resolving the dispute, the court of first instance correctly established legally significant circumstances, was guided by the norms of law applicable to the disputed legal relationship - Art. 220 Tax Code Of the Russian Federation, Federal Law "On the Prosecutor's Office of the Russian Federation", assessed the evidence presented in the aggregate and came to a reasonable conclusion about the satisfaction of the stated claims.

In accordance with paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation when determining the size tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, a taxpayer has the right to receive property tax deductions, in particular, in the amount of expenses actually incurred by the taxpayer: for new construction or the acquisition of a residential house, apartment, room or share (shares) in them in the territory of the Russian Federation, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (stakes) in them; to pay off interest on target loans(loans) received from Russian organizations or individual entrepreneurs and actually spent on new construction or the acquisition on the territory of the Russian Federation of a residential house, apartment, room or share (shares) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (shares ) in them; to repay interest on loans received from banks located in the Russian Federation for the purpose of refinancing (on-lending) loans for new construction or the acquisition in the Russian Federation of a residential house, apartment, room or share (stakes) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (stakes) in them.

By virtue of paragraph 26 p. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, the property tax deduction provided for by this subparagraph does not apply in cases where the payment of expenses for the construction or acquisition of a residential house, apartment, room or share (shares) in them for the taxpayer is made at the expense of the employer or other persons, the funds of the parent ( family) capital allocated to ensure the implementation of additional measures state support families with children, at the expense of payments provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, as well as in cases where the purchase and sale of a residential house, apartment, room or share (shares) in them is made between individuals which are interdependent in accordance with Art. 105.1 of this Code.
Thus, federal legislation provides for cases when the right to property tax deduction for personal income tax does not apply. These include cases when the improvement of the taxpayer's living conditions was carried out at the expense of the federal budget.

As established by the court of first instance and confirmed by the materials of the case, defendant T., being a serviceman doing military service under a contract in a military unit ***, on August 22, 2011, under a contract of purchase and sale, acquired an apartment at the address: *** within the framework of the program cumulatively - mortgage system housing servicemen on the basis of the Federal Law "On the Savings and Mortgage System of Housing for Servicemen" at the expense of the target housing loan in the amount of *** rub. *** cop., provided by the Ministry of Defense of the Russian Federation, credit funds of the AKB " Russian capital"in the amount of *** rubles. and own funds in the amount of *** rubles. *** kopecks.
After the conclusion of the contract of purchase and sale of the apartment, T. applied to the tax authority in order to obtain a property tax deduction in the amount of expenses listed by the authorized government agency FGKU "Rosvoenipoteka" from the federal budget, providing tax returns, as a result of which T. from the budget was returned tax on income of individuals in the amount of *** rubles. *** cop. When applying for a property tax deduction T. indicated not his own funds in the amount of *** rubles. *** cop., and the amount, taking into account the federal budget, but not more than the maximum size of the property tax deduction, provided for in paragraphs. 1 p. 3 art. 220 of the Tax Code of the Russian Federation, i.e. *** rub. (of which own funds - *** rubles *** kopecks, federal budget funds - *** rubles *** kopecks).
After checks carried out by the military prosecutor, T. was partially returned to the budget of the Russian Federation sum of money in the amount of *** rubles.
According to clause 1.3 of the loan agreement of August 1, 2011 N 04-006 / VI-11, the repayment of the loan and the payment of interest for the use of the loan are carried out by T. at the expense of the funds of the targeted housing loan provided to T. as a participant in the accumulative mortgage system of housing for military personnel in a targeted housing loan agreement, i.e. at the expense of the federal budget, which are not his income, and therefore the defendant T. did not have the right to provide property tax deduction.

When exercising the right to purchase housing, the defendant took advantage of the measures of state social support (accumulative mortgage system) provided for by the Federal Law "On the accumulative mortgage system of housing provision for military personnel", the source of funding for which was the federal budget.
Thus, the court came to the correct conclusion that the cost of paying the mortgage at the expense of the defendant's own funds amounted to *** RUB. *** cop., and the defendant had the right to receive a tax deduction only in the amount of *** RUB. *** kopeck, because such a right is directly linked by the law to the costs of the taxpayer.
Since the accumulative 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 claims in terms of the recovery from the defendant of unjust enrichment in the amount of *** RUB. *** kopecks, taking into account the amount of voluntarily refunded tax in the amount of *** rubles (*** rubles - *** rubles = *** rubles) when determining the amount of unjust enrichment, is legitimate.

The judicial board agrees with these conclusions of the court, since they are fully consistent with the above-mentioned norms of substantive law, including the provisions of Art. Art. 3, 4 of the Federal Law "On the Savings and Mortgage System of Housing for Servicemen" are based on a proper assessment of the evidence with the correct establishment and comprehensive study of the circumstances that are legally significant for resolving the stated requirements.
By virtue of Part 1 of Art. 327.1 of the Code of Civil Procedure of the Russian Federation, the court of appeal considers the case within the limits of the arguments set out in the appeal and objections to the complaint.
The argument of the defendant T.'s appeal that he was not properly notified of the place and time of the consideration of the case, in connection with which he was deprived of the opportunity to raise objections when considering the dispute on the merits, does not entail the cancellation of the court decision, since it follows from the materials of the case, that the requirements of Art. 113 of the Code of Civil Procedure of the Russian Federation was not violated by the court of first instance, all measures provided for by the civil procedural legislation were taken to notify the defendant about the place and time of the consideration of the case: T. was sent a judicial notice at the place of registration, but the postal correspondence was returned "after the expiration of the storage period" (l .d. 99).
In accordance with Art. 113 of the Code of Civil Procedure of the Russian Federation, persons participating in the case, as well as witnesses, experts, specialists and translators are notified or summoned to court by registered mail with acknowledgment of receipt, a summons with acknowledgment of receipt, telephone message or telegram, by facsimile or using other means of communication and deliveries ensuring that the notice or summons are recorded and delivered to the addressee.

According to Art. 165.1 of the Civil Code of the Russian Federation, statements, notifications, notices, demands or other legally significant messages, with which a law or a transaction associates civil consequences for another person, entail such consequences for this person from the moment the corresponding message is delivered to him or his representative. A message is considered delivered even if it was received by the person to whom it was sent (the addressee), but due to circumstances depending on him, it was not delivered to him or the addressee did not familiarize himself with it.
No evidence has been presented to indicate the existence of valid reasons that deprived the defendant of the opportunity to appear for court notices at the post office. In such circumstances, failure to appear to receive a registered letter and a judicial notice should be considered a refusal to receive a judicial notice, and the adverse consequences, due to non-receipt of judicial notices, by virtue of Part 1 of Art. 165.1 of the Civil Code of the Russian Federation must be borne by the person himself.
Considering the objectives of the legal proceedings, the dissemination of general rule, enshrined in Part 3 of Art. 167 of the Code of Civil Procedure of the Russian Federation, the postponement of the trial in case of failure to appear at the court session of any of the persons participating in the case, when the court takes measures provided for by law to notify them and in the absence of information about the reasons for failure to appear at the court session, would not correspond to the constitutional goals of civil proceedings, which , in turn, will not allow considering the judicial procedure as an effective remedy in the sense that is laid down in Art. 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms, art. Art. 7, 8, 10 of the Universal Declaration of Human Rights and Art. 14 of the International Covenant on Civil and Political Rights. Under the conditions of granting by law an equal volume of procedural rights, the failure to appear of persons notified by the court in prescribed by law order, is their expression of will, testifying to the refusal to exercise their right to directly participate in the trial of the case and other procedural rights.
In such circumstances, the reference in the appeal of the defendant T. to the violation of his procedural rights was not confirmed.
In his appeal, T. refers to the fact that the court incorrectly identified the appropriate respondent, believing that the tax authority should be the respondent in the case.
The indicated argument of the defendant's complaint is untenable, since it is based on an erroneous interpretation of the norms of substantive and procedural law.
By virtue of Part 1 of Art. 45 of the Code of Civil Procedure of the Russian Federation, the prosecutor has the right to apply to the court in defense of the rights, freedoms and legitimate interests of citizens, an indefinite circle of persons or interests of the Russian Federation, constituent entities of the Russian Federation, municipalities.
The right of the prosecutor to apply to the court with an application in accordance with the procedural legislation of the Russian Federation, if this is required by the protection of the rights of citizens and the interests of society or the state protected by law, is also enshrined 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 preservation of federal property and compensation for damage caused to federal property; failure to return funds that are federal property violates the established part 1 of Art. 209 of the Civil Code of the Russian Federation, the rights of the Russian Federation to own, use and dispose of these funds.
Since the prosecutor's inspection established the fact of violation of the right of the Russian Federation to dispose of budgetary funds, namely: T.'s unjustified receipt of funds in the form of a tax deduction in the amount of *** RUB. *** cop., this circumstance served as the basis for the prosecutor's appeal to the court in the interests of the Russian Federation represented by the MIFNS of Russia No. 2 for the Krasnodar Territory, and the taxpayer, who in this case is T.
The arguments of the appeal on the inadmissibility of application to tax relations civil legislation is also untenable, the subject of the dispute is the unjustified receipt by the defendant of a property tax deduction, as a result of which he received unjust enrichment at the expense of the state and which, by virtue of Art. 1102 of the Civil Code of the Russian Federation is subject to return.
The argument of the appeal on non-compliance by the plaintiff with the pre-trial procedure for resolving the dispute is also subject to rejection, since the defendant T. parts *** of 10/22/2014, written explanations T. (ld 91), notification of the Federal Tax Service Inspectorate No. 2 for the Krasnodar Territory dated 10/23/2014, in addition, the return of a part of the tax deduction in the amount of *** rubles according to the check -order dated 23.06.2014 (l.d. 92).
The argument of the defendant's appeal about the fact that the plaintiff missed the statute of limitations for tax deductions for 2011-2013 is not a reason for canceling the decision, since the defendant did not receive any applications that the plaintiff had missed the statute of limitations before the court of first instance issued a decision, but within the meaning h. 2 tbsp. 199 of the Civil Code of the Russian Federation limitation of actions is applied by the court only at the request of a party to the dispute made before the court makes a decision. In addition, the plaintiff became aware of the illegality of providing the defendant with a property tax deduction in 2014.
The defendant's reference in the complaint about the presence of uncancelled decisions of the tax authority on the granting of a property tax deduction does not refute the conclusions of the first instance court, since legal meaning by virtue of Art. 1102 of the Civil Code of the Russian Federation has legal grounds to receive funds T., while the court established and recognized as illegal the provision of a tax deduction to the defendant, and, accordingly, his receipt of a property tax deduction in the specified amount.
The arguments of the appeal do not contain legal grounds for the cancellation of the court decision, in essence they are reduced to a statement of the circumstances that were the subject of investigation and assessment of the first instance court, and to the expression of disagreement with the actions of the court related to the establishment of factual circumstances relevant to the case, and the assessment of the presented in the case of evidence. The grounds for canceling or changing a court decision on appeal, provided for in Art. 330 Code of Civil Procedure of the Russian Federation, not available.
Based on the above, guided by art. Art. 328, 329 Code of Civil Procedure of the Russian Federation, judicial board

defined:

The decision of the Babushkinsky District Court of Moscow of June 29, 2016 to leave unchanged, T.'s appeal - dismissed.

Analysis below judicial practice on the initiated cases on the recovery from the NIS participants, excessively returned or illegally obtained, proves that the position of the courts on this issue is uniform.

Almost always, the conclusion of the courts is as follows: an NIS participant who has received an illegal 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 the military citizen Sh. To recover the unduly refunded tax deduction from her. According to the available information, Sh. Received RUB 135,635 as a tax deduction for the apartment she had acquired on 28 June 2013.

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

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

Related materials

Due to the fact that the source of financing in this case was money from the budget, the NIS participant - citizen Sh. Had no right to demand and receive a tax deduction from the state. Therefore, the amount paid to her in the amount of 135,635 rubles should be returned back to the state budget in full.

The position of the courts described above regarding the 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. courts of appeal... Similar cases were considered in Kozelsky district court Kaluga region, in the Frunzensky district court of Yaroslavl, in the Soviet district court of Bryansk. State interests were also defended by the Arkhangelsk Regional Court.

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