Income tax on the sale of an apartment (room). Income tax on the sale of an apartment (room) Calculation of sales tax on an apartment received as an inheritance

The innovation of the Ministry of Finance concerns changing the right to full exemption from income tax when selling apartments. Now, when selling real estate, the tax code allows citizens not to pay income tax on the entire proceeds - provided that the apartment, house or land was owned for more than five years (for real estate purchased before January 1, 2016 - 3 years).

If the term of ownership of the sold real estate was less than five years (for real estate purchased before January 1, 2016 - less than 3 years), 1 million rubles is deducted from the income received or, at the choice, the amount is documented confirmed expenses on its acquisition, and a 13 percent income tax is paid from the remaining amount.

In accordance with paragraphs. 1 p. 1 art. 220 of the Tax Code of the Russian Federation, you have the right to property. tax deduction in the amount received from the sale of an apartment, provided that it was in your ownership for less than 5 years (for an apartment purchased before January 1, 2016 - less than 3 years), but not more than 1 million rubles . Thus, if an apartment is sold at a price exceeding the specified limit, then from this excess you will need to pay tax (personal income tax) at a rate of 13%.

tax incentives

The sale of an apartment, even for the purpose of buying another home, is considered income and is subject to a 13% income tax. According to the Tax Code of the Russian Federation following rules collection of tax and exemption from it:

Salesman

The seller of housing is completely exempt from paying tax if he has been the owner of this housing for at least 5 years (for real estate purchased before January 1, 2016 - 3 years). It does not matter how you became the owner of the apartment - bought, privatized, inherited. To receive a tax benefit, you need to write an application to the tax office at the place of registration, otherwise you may be forced to pay both the tax itself and fines and penalties if you do not do this on time (before May 1 of the next year after the registration of the transaction).

If the seller has been the owner of the apartment for less than five years (for real estate purchased before January 1, 2016 - less than 3 years), he is obliged to pay income tax in the amount of 13% on the amount exceeding 1 million rubles received as a result of the sale of the apartment. Even if you lived in an apartment under a contract social recruitment several decades, and then privatized it, but less than 5 years have passed since the privatization (for real estate registered in ownership before January 1, 2016 - less than 3 years), then when selling real estate, you will be required to pay income tax . If you inherited or donated an apartment and decided to sell it before the expiration of the five-year period (for real estate registered in ownership - before January 1, 2016 - a 3-year period), you will also have to pay income tax.

Buyer

The buyer is entitled to exemption from income tax on the amount of not more than two million rubles. That is, having bought an apartment (a house, a land plot or a share in them) for two million rubles or more, according to your application to the tax office, you will be given a tax deduction from the amount of two million rubles. A person has such an opportunity only once in a lifetime. With the current tax rate income tax of 13%, the buyer can recover a maximum of 260 thousand rubles.

If the cost of an apartment or building a house turned out to be less than two million rubles, then the exemption from income tax will apply to the amount spent. Half a million rubles spent, which means that the deduction will be from 500 thousand rubles and will amount to 65 thousand rubles. But if the purchased housing costs less than two million rubles, the purchase can also be included in the costs of its acquisition finishing materials, and work related to the decoration of the apartment (Article 220 of the Tax Code of the Russian Federation). These expenses must be confirmed by cash and sales receipts.

To receive a tax deduction, you need to contact the tax office with the appropriate application and provide the following documents:

• Certificate of registration of ownership of housing.
• Contract of sale; a document confirming the payment and completion of the transaction, namely, a receipt from the seller on receipt of money (preferably notarized) and an act of acceptance and transfer.

Remember that the tax deduction can only be made on taxable income (wages, bonuses, sales and rental income). That is, if you earned 100 thousand rubles in a year, and paid taxes from 10 thousand, then the tax refund will be 1,300 rubles (13% of 10,000). Pensions, scholarships, benefits are not taxed, therefore, there is no tax deduction in this case either.

The income tax refund can last an unlimited amount of time, even for a lifetime, until the entire amount of tax (260 thousand rubles maximum) is returned to you in full.

The second option for income tax refund is the purchase of a new apartment to replace the one sold during the calendar year. Let's say you sold an apartment worth 3 million rubles, which you owned for less than five years (for real estate registered in ownership before January 1, 2016 - less than 3 years). From the amount exceeding one million rubles, you are obliged to pay income tax in the amount of 13% (130 thousand rubles from the amount of 1 million rubles). However, if during one calendar year you manage to buy another apartment worth 2 million rubles or more, then from the amount of 2 million rubles you are entitled to a 13% income tax refund, that is, 260 thousand rubles. In this case, the sales tax can be offset on your application. But this opportunity only comes once in a lifetime.

Only the homeowner receives the tax deduction. If the apartment is acquired in shared or joint ownership, the deduction is distributed in proportion to the shares. In this case, the tax credit is considered to be used for everyone and will not be applied to the re-purchase of housing. The tax deduction is not provided if the housing for the taxpayer is purchased by an employer or other person. The tax deduction is also not provided if the sale and purchase transaction is made between spouses or close relatives.

Inheritance and gift tax for close relatives

In the current edition tax code Amendments are in place to eliminate inheritance and gift taxes for close relatives. At the same time, the inheritance tax has been completely abolished. The gift tax is retained only for unrelated citizens.

Last updated June 2019

Almost all income is taxable. What tax on the sale of apartments should the owner pay? Income tax or as it is correct - personal income tax. All owners real estate you need to know that the sale of housing is not always taxed:

• If the apartment has been owned for more than 3 years (since 2016 - 5 years) - exemption from tax.
• Sold cheaper than purchased (but more expensive than 70% of the cadastral value), then you don’t have to pay anything.

tax rate

Income tax is paid by individuals on all their income. The sale of a dwelling is directly related to personal income tax. Tax rates:

• For residents - 13% (from sales income);
• For non-residents - 30% (from the full sale price).

What is taxed?

• for property deductions (only for residents);
• on the expenses incurred by the owner of the apartment when he bought it.

That is, choose from 2 options for a particular property only one thing or property deduction(1 million rubles) or the cost of its purchase.

This article will focus on the sale of residential real estate and accounting for a property deduction of 1 million rubles. (apartments, houses, privatized cottages, rooms, land, as well as shares in this property). Property such as garages, parking lots, unfinished buildings, cars are other property. When selling it, you can use the property deduction of only 250 thousand rubles. (cm. ).

Determination of the tenure of real estate

How to determine if the period after which you can sell an apartment has passed so as not to pay tax? Almost always the date of reference is reflected in the certificate of ownership (extract from the State Register). There are three exceptions:

• Inheritance - the countdown for receiving an apartment as an inheritance begins on the day of the death of the testator.
• cooperative - the day of payment of the last share or signing of the act of transfer. This is the date of transfer of the right to the apartment from the cooperative to the owner.
• if the property was registered before 1998, no certificate was issued for it. Documents of that time (purchase and sale, BTI certificates, etc.) are taken into account.

For some situations there are some nuances, for example:

There were several owners. One of them redeems all the shares and becomes the sole owner of the property. Does he have to pay tax if less than 3 (5) years have passed from the purchase of shares at the time of the sale of the apartment? No, since the change fractional ownership does not matter. If more than 3 (5) years have passed since the initial date of registration, there is no need to pay personal income tax.

Owners of private houses can complete their construction. In this case, is it necessary to pay tax on the sale of real estate if the completed part of the housing was owned for less than 3 (or 5) years? If the external boundaries of the house have been changed (amendments have been made to the cadastral plan), then personal income tax will have to be paid.

Sale of an apartment purchased before 2016

If you sell real estate before 3 years after registering the property and make a profit, then the income received will be subject to personal income tax. To reduce the amount of tax, you can use:

• The deduction is one million rubles. The seller of an apartment that has been owned for less than 3 years has the right to receive a deduction of 1 million rubles only once in a tax period (per year). That is, when selling 2 or more objects per year, it can only be used for one.
• The cost of purchasing it- that is, the tax is paid on the difference between the income from the sale and the initial cost of acquiring the property.

Example 1: The apartment was sold for 10.6 million rubles, bought for 8.4 million rubles, personal income tax can be calculated in two ways, the second option is more profitable (the owner has the right to choose the tax calculation option that will be most beneficial to him):

• (8.4 - 1) x 13% \u003d 962,000 rubles.
• (10.6 - 8.4) x 13% \u003d 286,000 rubles.

In most cases, it makes no sense to use a property deduction. As a rule, it is used if:

• the cost of purchasing a home is less than 1 million rubles (it is easier to use this deduction than to confirm the purchase costs);
• the apartment was inherited (there will also be few expenses that can reduce the tax base);
• was donated by a close relative;
• sale of a donated apartment (from close relative) within the next 3 years after the donation.

Sale of an apartment registered after January 1, 2016

Changes in taxes on the sale of an apartment in 2016 affected:

• Length of tenure, at which the income from its sale is taxable for 5 years (60 months).
• Real estate registered from January 1, 2016.
• taxable base: tax on the sale of the apartment is calculated from the highest amount, after comparing the contract price and the cadastral value.

Who are these rules for?

• First, the tax on the sale of apartments for individuals. IP does not apply.
• Secondly, the law applies to real estate that is not used in commerce.
• Thirdly, the innovations apply to real estate registered after January 1, 2016. For real estate acquired before 2016, tax exemption remains if the holding period exceeded 3 years (36 months).

Example 2: The property was bought in June 2015 and sold in July 2018. Therefore, there is no need to pay personal income tax on the sale, since it has been owned for more than three years.

The 3-year tenure remains:

However, there are exceptions. Tenure of real estate 3 years for subsequent sale without paying tax in 2019, remains for:

• apartments that have passed to their owners by inheritance;
• property given as a gift by close relatives (according to Article 14 of the Family Code);
• real estate registered during the end of privatization;
• property received under a lease agreement.

Now the calculations take into account the cadastral value of real estate

Already in 2016, it is necessary to take into account the cadastral value of housing. The amount subject to taxation is the maximum amount:

• Or a negotiated price;
• Or the cadastral value multiplied by a factor of 0.7.

In other words, it is necessary to compare the price at which the apartment was sold and its actual cadastral value multiplied by a factor of 0.7. You need to pay tax on the highest of these values.

Example 3: A citizen bought an apartment in 2017 worth 5.8 million rubles, a little later he sold it for 7.3 million rubles. The cadastral value is 8.9 million rubles. If the cadastral value is multiplied by a factor of 0.7, then the amount is equal to 6.2 million rubles. will be less than the stated contract price. Therefore, income tax will need to be calculated from the contractual value of the sale of 7.3 million rubles. Personal income tax \u003d (7.3 - 5.8) x 13% \u003d 195,000 rubles.

The cadastral value of real estate must be determined on 01/01/2016. If the regional authorities did not make an assessment, then for the taxation of personal income tax, they still take the contractual sales price. Similarly, the calculation will be made from the cadastral value.

In situations where the cadastral value of the property is less than or equal to the deduction when selling an apartment (1 million rubles), you do not need to pay tax, but if it has been owned for less than 3 (5 years), the citizen is not exempted from filing a declaration.

Example 4: A citizen bought a house in May 2017 for 672,000 rubles, and in January 2018 he sold it for 953,000 rubles. It is more profitable to choose a property deduction:

• (953,000 - 1,000,000) x 13%) - no tax payable.
• (953,000 - 672,000) x 13% = 36,530 rubles.

As before, property owners can use the right not to apply a tax deduction, but to pay income tax on the difference between the sale price and initial amount acquisition of property, if it is more profitable for them.

Example 5: In 2017, a room was purchased for 1,300,000 rubles, in 2019 it was sold for 1,250,000 rubles. It is more profitable to use not the property deduction, but the purchase costs, then there is no tax payable (1250,000 - 1300,000) x 13% \u003d 0.

If the apartment being sold was donated or inherited

In this case, when selling it (before 36 months) after:

• date of entry into the inheritance (day of death of the testator);
• date of registration of property (in case of donation).

There are no costs when buying it, and the costs (state duty, etc.) are not comparable with the sale price. Therefore, it is more profitable to take advantage of the property deduction of 1 million rubles. And you can either use a deduction or expenses. Therefore, the majority chooses the deduction.

Example 6: The citizen entered into the inheritance in 2017 and sells the inherited apartment in 2018. The estimated cost was 2.5 million rubles, the cadastral 2.6 million rubles, he sells the apartment for 2.3 million, since he owned it for less than three years , you need to pay a tax, and the estimated (or cadastral) value of real estate cannot be taken into account as expenses, because it is inherited. We compare the cadastral with the contract (2.6 million * 70%) = 1.82 million. the contractual one is higher, therefore the calculation will be made from the contractual one: (2.3 -1 million (deduction)) * 13% = 169,000 rubles. And if you do not sell an apartment within 36 months, then you do not need to pay a declaration or tax.

Example 7: The mother gave her daughter an apartment in 2018 (since close relatives), but the daughter in 2019 sells the apartment for 1.8 million rubles. The tax will be: (1.8 - 1 million) * 13% = 104,000 rubles.

What about non-residents?

A tax resident is an individual (regardless of whether a citizen of the Russian Federation or a foreigner) who continuously stays in the Russian Federation for at least 183 days within a calendar year. If an individual stays abroad for most of the year, then he is a non-resident of Russia.

Previously (until 2019), non-residents paid due tax in the amount of 30%, regardless of when and for what reasons the apartment/house/room was purchased.

Now the tax code has been amended. And the non-resident is exempt from payment of personal income tax if you own real estate:

• 3 years- when it was bought before 2016 (or inherited or donated by a close relative);
• 5 years- if the owner became after 01.01.16.

However, neither the 1 million deduction, nor the 2 million deduction for buying a home, nor the accounting for the amount of expenses when buying it do not apply to them. It turns out that it is better for a non-resident to wait 3 (5 years), otherwise the 30% tax will have to be paid on the amount of the sale of the apartment in full.

Sale and purchase of apartments in the same year

Is it necessary to pay tax on the sale of an apartment if at the same time (or just in the same year) one apartment was sold and another was bought, more expensive or cheaper? Yes, if the sold apartment was sold for more than it was bought. That is, there is a profit. But if you have never used the property deduction (as a buyer, 2 million rubles), then you can reduce the tax payable in a given year. In this case, the owner of the property has the right to receive two tax deductions at once:

• for the purchased apartment if the right to a deduction (2 million rubles upon purchase) has not been used before (or has not been used in full since 2014).
• when the apartment is sold(in 1 million rubles), if this deduction was not used in the year of the sale of property for another object (if it is more profitable to use the purchase price, then you can use the costs of acquiring it, and not the deduction).

Property deduction of 2 million rubles when buying an apartment

When buying property, a taxpayer can take advantage of a property deduction in the amount of 2 million rubles. But in a lifetime, a taxpayer can receive such a deduction only once. When acquiring housing after 2014, if the citizen did not use the deduction upon purchase before, the deduction can be claimed for different real estate objects, if one was not fully repaid. That is, to distribute the deduction to different purchased housing.

To receive a deduction when buying an apartment, you must:

• the property must be located on the territory of the Russian Federation;
• receive cash purchase as a loan is possible only from domestic credit companies;
• be a resident of Russia;
• document the transaction and the level of their income.

When real estate is purchased, the deduction reduces other income received by the taxpayer (salary, sale of other property subject to taxation).

Example 8: In 2018, a citizen purchased an apartment worth 1.35 million rubles. His average wage 120 thousand rubles per month, and in the 2-NDFL certificate for 2018, the income amounted to 1,440,000 rubles. He can use the deduction upon purchase and reimburse personal income tax in the amount of 175,500 rubles (1.35 million * 13%), and he will also have a balance (2 million - 1.35 million \u003d 650 thousand rubles), which will pass on other property upon purchase. When in 2019 he buys a house for 1.62 million rubles. , he can reimburse the balance (at the same salary level) and return 84,500 rubles. (13% from 650,000 rubles), tax withheld in 2019 from his salary.

Deductions for the sale of one and the purchase of another apartment, if the citizen did not use the deduction of 2 million earlier

Tax calculation after the sale of an apartment that has been owned for less than 3 (5) years can be carried out in only one of two ways:

• With the use of deductions;
• By reducing income to expenses incurred in the original purchase of this apartment.

Consider several typical cases when a citizen sold one property and acquired another in the same year. At the same time, he has not yet used a tax deduction upon purchase (2 million rubles):

The apartment for sale was donated (inheritance) or costs less than 1 million rubles.

Example 9: An apartment inherited was sold for 3.4 million rubles, in the same year another was purchased for 2.8 million rubles, the citizen did not use a deduction of 2 million before: (3.4 million - 1 million (deduction upon sale)) = 2.4 million - taxable base. Then 2.4 million - 2 million (deduction upon purchase) = 400,000 rubles. new taxable base after receiving the deduction. The tax payable will be 52,000 rubles. (400 thousand rubles * 13%).

Example 10: An apartment was sold for 3.5 million rubles, it was bought earlier for 0.8 million rubles. Then a second apartment was purchased for 3.1 million rubles. Since the purchase price of the first apartment (800 thousand rubles) is less than the deduction of 1 million, it is more profitable to use the deduction. The taxable base for the sold apartment will be (3.5 - 1 million) = 2,500,000 rubles. Then you can use the deduction 2,500,000 - 2,000,000 = 500,000 rubles, the tax will be 65,000 rubles.

If the purchased apartment is less than 2 million rubles.

Example 11: The inherited apartment was sold for 2.3 million rubles, they bought a new apartment for 1.5 million rubles. Using the deduction, the taxable base was 2.3 - 1 million rubles = 1.3 million rubles. it can be reduced by 1.5 million rubles, i.e. 1.3 -1.5 = - 0.2 million rubles. Here it turns out - 200,000 rubles. those. must reimburse 13% of the tax from the budget, this is 26,000 rubles. And only if a citizen receives such an income this year (certificate from the employer 2NDFL), then he will receive 26,000 rubles from the budget.

Example 12: An apartment was sold for 4.3 million rubles, it was bought earlier for 2.1 million rubles. Then a second apartment was purchased for 1.7 million rubles. The taxable base upon sale will be 4.3 - 2.1 = 2.2 million rubles. We reduce it by 1.7 million rubles. 2.2 -1.7 \u003d 0.5 million rubles. From this amount you need to pay tax 500,000 * 13% = 65,000 rubles.

If the purchased apartment is more than 2 million rubles.

Example 13: In 2018, a citizen sold an old apartment for 4.8 million rubles. (bought for 3.5 million rubles), and bought a new one for 3.1 million rubles. The right to use the deduction when buying a new apartment from a citizen has not yet been used (2 million rubles):

• The first method of calculating personal income tax: (4.8 - 1 (deduction on sale) - 2 (deduction on purchase)) x 13% = 234,000 rubles.
• The second method of calculating personal income tax: (4.8 - 3.5 (expenses)) = 1.3 million rubles. Insofar as new flat costs more than 3.1 million rubles, we can use the full deduction of 2 million rubles. We reduce by deduction 1.3 - 2 million rubles. = - 0.7 million rubles That is, it turns out a "minus" and if a citizen's income for the year (2 personal income tax certificate) is 700,000, then 13% (91,000 rubles) will be returned to him from the budget. If, for example, the salary for the year amounted to 500 thousand rubles, then the tax to be reimbursed will be 65 thousand rubles. And the remaining tax of 26,000 can be reimbursed for the next year.
• It turns out that option 2 is more profitable for the taxpayer.

However, some tax officials believe that you can use only one deduction (1 million for sellers), and only then declare another (2 million for buyers). Here you can argue with the tax office. Such arguments are appropriate if a citizen sold housing, for example, in 2018, and purchased a new one in 2019, i.e. transactions were not in the same tax period. The taxpayer pays tax only on the difference between all his income and all expenses, and if the purchase and sale are made in the same year, otherwise he can use both the purchase deduction and the sale deduction.

Sale of a share of an apartment

When selling a share of real estate, it is also possible to reduce the taxable base for the costs associated with the purchase of this share (proportionately). Documents confirming the value of the purchase must be submitted for verification along with the declaration. In this case, there may be several nuances:

Accounting for the purchase price of an apartment when selling a share

Example 14: in 2017, a citizen bought a share in an apartment for 2.3 million rubles, then sold it for 2.5 million. He owned a share for less than 5 years, the tax will be 200,000 * 13% = 26,000 rubles.

As a rule, a share in an apartment is not purchased separately. More often, it goes into ownership along with the apartment itself, which was bought by equity holders (family). Then the costs of buying a share are either indicated in the contract for the sale of the apartment itself, or determined by a simple formula (if the price of the cost of each share is not indicated in the contract):

Total Purchase Cost x Share Value = Share Purchase Cost

Example 15: The couple bought an apartment for 4.3 million rubles, in shared ownership of 1/2 share. A year later, they sold an apartment for 4.5 million rubles. Those. the family received income from the sale (4.5 -4.3) = 200,000 rubles. But everyone must submit a declaration and pay the same amount (4.5 million / 2 - 4.3 / 2) * 13% \u003d 13,000 rubles. Both husband and wife received an income of 100,000 rubles. from the sale of their share, so everyone pays a tax of 13 thousand rubles.

Accounting for a property deduction of 1 million when selling a share of an apartment

When selling property in shared ownership, the full amount of the deduction (1 million rubles) can be taken into account, but must be distributed among the co-owners only PROPORTIONATELY to their shares. Since such a deduction is provided for the property, and not for each seller and not for each share. It turns out the following:

• Use full deduction it is possible if the share is sold separately, as a separate object (i.e. each owner sells his share under a separate sale and purchase agreement, and the buyer will receive several Certificates of ownership (contracts with each seller)), Letter from the Federal Tax Service dated July 25, 2013 No. ED-4-3/13578, Letter of the Federal Tax Service dated November 2, 2012 No. ED-4-3/18611.
• If selling an apartment single object, together with other owners (including their share), then a deduction of 1 million rubles. will be distributed among the owners according to their share.

Example 16: A family of three is selling an apartment inherited, therefore, the purchase price cannot be taken into account in expenses, you can only use a deduction. An apartment was sold for 4.6 million rubles, each has a 1/3 share.

• Option 1: The contract of sale is drawn up one, the apartment is sold as a single object. Each of the owners pays such a tax (4.6 million / 3 - 1 million / 3) * 13% = 156,000 rubles.
• Option 2: A separate sale and purchase agreement is drawn up for each share and the buyer will receive 3 certificates of ownership (extracts from the state register). Here, each owner receives a deduction of 1 million rubles. And the tax payable by each seller will be (4.6 million / 3 -1 million) * 13% = 69,333 rubles. However, this option may not suit the buyer of the apartment, as well as the tax office to regard such a transaction as tax evasion.

There are situations when one of the equity holders owns property for more than 3 (5) years and is exempt from filing a declaration and paying tax, the rest are less than 3 (5) years and must report to the IFTS. Since in the contract for the sale of an apartment, equity holders can establish any other procedure for the distribution of income, i.e. not tied to the size of their shares, it is possible to distribute most of the income from the apartment in favor of the tax-exempt owner. And sell the apartment as a single object, but indicate in the contract how much each share costs.

Example 17: Mother, daughter and son are selling an apartment for 1.8 million rubles. in 2018. The mother has been the owner of her 1/2 share for more than 5 years, and the children have inherited after the death of their father recently and have owned 1/4 shares for less than 5 years. The contract stipulates that it was decided to distribute the income from its sale as follows:

• daughter and son - each 0.333 million rubles,
• mother (1.8 - 0.333 - 0.333) \u003d 1.134 million rubles.

The mother does not pay tax, because she is exempt from payment, and the children enjoy the deduction: 0.333 million (income from the sale of a share) - 0.333 million (1 million deduction / 3) = 0. There is no tax payable, but the declaration with supporting documents is children are required to submit.

There are also pitfalls here, namely the fact that when selling real estate from 2016, the tax calculation will depend on the cadastral value (at least 70%), and the taxable base should be calculated in proportion to the share of owners. If the contract value is less than 70% of the share of the cadastral value, then the calculation is based on the latter, and not the one specified in the contract.

Let's go back to example 17 if the cadastral value of such an apartment is 1.9 million rubles. Then 1/4 of the share of the daughter and son will be 475,000 rubles each. To calculate personal income tax, the taxable amount should not be less than 70% of the cadastral amount, namely not less than 332,500 rubles, but here the contractual amount is 333,333 rubles, which means that the calculation is based on the contractual one, and the daughter and son do not pay tax.

When to file a return and pay tax

The calculation of the tax (even if it is zero), the statement of the deduction, the fact of the sale of property that was owned for less than 3 (5) years must be reflected in the 3-NDFL declaration.

• Deadline for declaration- in the year following the sale/purchase of the apartment - until April 30.
• Deadline for tax payment- if there is a tax payable, until July 15th.

To save on filling out the declaration (on average, private organizations charge 500 - 2000 rubles for filling it out), you can figure it out yourself, there is nothing complicated. You should download the program and fill it in intuitively, see (here, see how to fill in information about yourself, and put other codes):

• Income code:
  • 1510 - contractual amount for the sale of an apartment, house
  • 1511 - the contractual amount of the share of the apartment, house
• Expense/Deduction Code
  • 901 - if the property deduction is 1 million rubles.
  • 903 - if confirmed expenses for its acquisition.

Documents attached to the declaration

Attach copies of all documents confirming the transaction to the 3-NDFL declaration:

Presentation methods:

• Mail - you can send a package of documents by mail with a list of attachments, the date of sending is considered the date of receipt of tax documents.
• Personally - you can personally (preferably).
• By power of attorney - documents can also be dropped by a representative by a power of attorney certified by a notary.
• Across Personal Area on the FTS website i.e. in electronic form.

Make up a package of documents in 2 copies, one must remain with you (with a mark on the list of acceptance of the tax), the other must be sent to the Federal Tax Service.

Personal income tax can be paid at any bank. Receive necessary details better in tax office, can also be found on the IFTS website or through the State Services portal.

Consequences: did not pay tax when selling an apartment and / or did not provide 3-personal income tax to the tax

If you do not file your return on time and/or are late in paying your tax (deadline April 30), the following penalties may apply:

• A fine of 1000 rubles - if the tax payable in the declaration is 0.
• Penalties: from 5% to 20% (30%) of the amount of tax payable for each month of delay, if you do not submit a declaration (up to 30%) and do not pay tax before July 15 (up to 20%, if a persistent non-payer, then 40% ).
• Penalties - daily accrual of penalties, starting from July 16 (see the calculator for calculating penalties and fines on the website ipipip.ru/shtrafi/).
• With a complete refusal to pay tax, the amount of which exceeds 900 thousand rubles, criminal liability arises.

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if a similar question has a detailed answer, then your question will not be published.

199 comments

Hello dear readers of my blog. That's what we've been waiting for! It has long been rumored that the period of ownership of real estate, after which the amount received from its sale will not be taxed, will increase from 3 to 5 years. That's what happened.

I don’t even know which heading to attribute today’s article to - Clients or Realtors. Information is equally important for everyone. It is important for clients to understand that from January 1, 2016, it will not be possible to get away from paying tax, and it is important for realtors to convey this information to the client correctly.

Let me briefly remind you what I'm talking about. Until now it has been so. If you are thinking of selling an apartment, house or plot, any real estate, you should understand that you are required to pay a 13% tax to the state. At the same time, you can take advantage of the tax deduction, but this is not about that now (if you are interested in details about the tax deduction, read this article).

Now about what if you own real estate certain period you are exempt from this tax. Previously, before January 1, 2016, this period was three years. From January 1, 2016 - 5 years. However, there are exceptions. Which?

• the apartment is owned on the basis of an agreement on the transfer of ownership (privatization);
• the apartment is owned on the basis of a donation agreement from a close relative and / or family member;
• the apartment was acquired by inheritance;
• the apartment was acquired under a lease agreement.

All the time I stray into “apartments”, since I mainly deal with them, but you must understand that all these provisions also apply to houses, plots and other real estate.

So, for the above cases, the period of not falling under the tax is still 3 years. For the rest, in particular, if the ownership arose on the basis of a sales contract, 5 years.

These provisions are regulated by the Tax Code of the Russian Federation (part 2) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2015) (with amendments and additions that entered into force on 01/29/2016)
Here is a link to the Tax Code of the Russian Federation: ConsultantPlus

At the same time, the same ConsultantPlus notes that the changes in the Tax Code apply only to real estate acquired after 01/01/2016.

In other words, real estate sellers can relax for now. Well, those who plan to acquire should understand that they will be able to part with their acquisition only after five years.

How will the tax be calculated if the tenure is less than 5 years

Or will pay a tax, and not weak. Since the next paragraph of the article “TC RF Article 217.1. Features of exemption from taxation of income from the sale of real estate” reads:

If the taxpayer's income from the sale of a real estate object is less than the cadastral value of this object as of January 1 of the year in which the state registration of the transfer of ownership of the real estate object being sold, multiplied by a reduction factor of 0.7, for tax purposes taxable, the taxpayer's income from the sale of the specified object is taken equal to the cadastral value of this object as of January 1 of the year in which the state registration of the transfer of ownership of the corresponding real estate object was carried out, multiplied by a reduction factor of 0.7.
If the cadastral value of the immovable property specified in this paragraph is not determined as of January 1 of the year in which the state registration of the transfer of ownership of the specified object was carried out, the provisions of this paragraph shall not apply.

What does it mean? Previously, to be honest, often, in order not to pay tax, they underestimated the amount under the sales contract. They indicated 1 million rubles in the DCT and the seller wrote a receipt for the rest of the amount. Moreover, this situation was so widespread that even some banks, issuing mortgage, went to underestimate the amount.

Now this focus will not work. Our legislators have found a way to make our citizens pay the tax. The amount of tax will now be calculated not from the amount under the contract, but from the cadastral value of the object, multiplied by 0.7. You can still use the tax deduction of 1 million rubles.

Thus, when selling real estate owned for less than 5 years, only those citizens who sell real estate with a cadastral value of 1.5 million rubles or less will not pay tax.

Example
The cadastral value of the object is 2 million rubles. We multiply by a reduction factor of 0.7, we get 1.4 million rubles. We use a tax deduction of 1 million rubles, 400 thousand rubles remain. 13% of this figure - 52,000 rubles - please take it to the treasury.

By the way, each subject of the Russian Federation has the right to change:

1) the minimum deadline for the possession of an immovable property specified in paragraph 4 of this article;
2) the size of the reduction factor specified in paragraph 5 of this article.

So the above example can still be adjusted in accordance with the law passed by the local authorities.

What does this threaten us with? Yes, probably nothing special. Sellers, as usual, will try to factor in their costs into the price. But a significant increase in prices, I think, will not happen. If there are two similar apartments on the market with similar characteristics, but one of them is more expensive only because the owner has included a tax in the price, then which one will be bought faster? And there the next one will appear, with a tenure of more than 5 years.

So, willy-nilly, sellers will have to adjust the value of their property in a more competitive direction.

Probably, outbids will leave the market. For example, those who are professionally engaged in the repair of construction options. Bought on a foundation pit, waited for delivery, made repairs, sold. A deduction of 1 million rubles upon sale can be used only once in one tax period, and already pay about 180 thousand rubles from an object of 2 million rubles. rub. - You will be left with no profit. Either they will move to an even lower price category, or they will have to accumulate funds so that they can sell in 5 years. Although, perhaps, this is unlikely. Or come up with something else.

Realtors take note

Well then. Clients - sellers of real estate, I hope everything is clear. Now there is no point in underestimating the value in the contract of sale. You will still have to pay tax on the cadastral value.

What do realtors need to know? Of course, it is not our direct responsibility to advise on taxation. But we all have repeatedly faced the fact that if there are any questions related to the acquired property, the buyer comes to us.

Therefore, it is better to warn the seller in advance about changes in tax legislation than to listen later: “Why didn’t you warn me and now I have to pay a million? I wouldn't sell then."

So, if earlier we just looked at the date of issue of the Certificate of state registration of property rights and counted 3 years from it, now we are also looking at the document on the basis of which this property right arose.

If this is an inheritance, donation, rent, privatization, then we count 3 years.
If the contract of sale or otherwise, we count 5 years.
And we explain to the seller that if he owns the property for less than the specified period, then he will have to pay tax on the cadastral value of the object, regardless of the amount specified in the contract.

“Starting from January 1, 2016, the Tax Code was supplemented with a new article, according to which, as a general rule, property must be owned by the taxpayer for at least 5 years,” - Petr Zakharchenko, tax consultant

Tags:

Topic: changes in the Tax Code

Program: "Tax Accent"

Guest: Petr Zakharchenko, certified tax consultant and lawyer, member of the scientific expert and managing councils of the Perm branch of the chamber of tax consultants of the Russian Federation

Hosts: Andrey Denisenko; Natalya Rusakova, head of the legal agency "Magnat-Perm"

Good afternoon friends! Andrey Denisenko is at the microphone, this is the Tax Accent program. Today, as usual, Natalya Rusakova, head of the law firm"Magnat-Perm". Natalia, hello!

Hello Andrey!

And our guest today is Petr Zakharchenko, a certified tax consultant and lawyer, a member of the scientific and expert and managing councils of the Perm branch of the Chamber of Tax Consultants of the Russian Federation, I will read everything now, director of the Basis training and methodological center, head tax practice Basis Consulting LLC. Peter, I greet you.

Good afternoon!

And we will talk today about the taxation of real estate transactions, by the way, we have already received 4 questions from the site. Listen, they are already calling us, well, friends, let's a little later, we will still receive calls, until we deal with the basic questions that I myself have accumulated. Natalia, Petr, let's start with the simplest, what are the nuances of taxing real estate transactions from the point of view of modern legislation? What's interesting about us Lately appeared in this area appeared, what should I pay attention to?

Well, it is probably interesting to name the main changes that allow or provide taxpayers with benefits in connection with the sale of property - real estate. Many radio listeners probably remember and know that when selling property, the legislator allowed for property that was owned for more than 3 years to apply a tax deduction of 100% of the sale price, i.e. there was virtually no tax payable, the tax base was 0%, and no tax was paid. Starting from January 1, 2016, the Tax Code was supplemented with a new article, according to which, as a general rule, property must be owned by the taxpayer for at least 5 years, except for those cases, the exception is the possession of property for more than 3 years if it was received from privatization, under a donation agreement between close relatives or was inherited. This is one of the innovations. In general, it can be said that the head of the Tax Code has undergone major changes since January 1, 2016. In particular, in terms of real estate, the second, another important change, which some realtors already call revolutionary, what we have been talking about for a long time, in real estate purchase / sale transactions, we attribute to real estate such as apartments, rooms, land, dachas, shares in them. When determining the taxable base, i.e. of the amount of income with which the seller must pay tax, a coefficient of 70% of the cadastral value established on January 1 is applied. Those. if for transactions made before January 1, 16, the parties independently determine in the purchase / sale agreement the price for which they sell and buy, respectively, for transactions after January 1, 16, the parties are also free under the terms of the agreement, but for the purpose of taxation, the tax authority accepts 70 % of the value of the cadastral value.

This was probably done in order to minimize the so-called fictitious transactions, when, for example, I sell an apartment for 1 ruble or a land plot under an agreement, I get the rest in cash.

It may not be entirely correct to call them fictitious in this case, but the so-called transactions per million, they were very common, despite the fact that, according to the general provisions of the tax code, the tax authorities have the right to control transactions, control the price of transactions due to a number of features, I in my practice, I have never encountered a tax authority asking a taxpayer a question, why a million, why not 5, not 7, etc. But everyone knows that this happens in practice, and taking into account that the legislator pays very serious attention to citizens-taxpayers, specifically in terms of personal income tax, this is one of those changes that we actually expected, i.e. it was known.

I have a question, Petr Igorevich. Here is the concept of “the minimum deadline for owning an object of immovable property”, could you elaborate, what kind of innovation is this in the law?

This is exactly the part of the change that I am talking about, Chapter 23 of the Tax Code - the tax on income of individuals, was supplemented by Article 217, which established the concept of "minimum deadline ownership of real estate” in order to obtain exemption from taxation of income from a transaction, for example, purchase / sale on a common basis. This minimum tenure as I said is 5 years from Jan 1, 16, it has exceptions where it can be 3 years, again, I will repeat these exceptions - the property must be received after privatization, by inheritance or gift between close relatives, which are determined by the provisions of the family code. However, the federal legislator has provided this minimum period of ownership of real estate to change, that means. Subject Authority Russian Federation in our case, this is the legislative assembly of the Perm Territory, which has the right to reduce this period to “0”, i.e. as they see fit.

For how long can they take advantage of the reduction of the term, or in any?

Anytime after January 1, 16. They can meet now, and the corresponding regional law will come into force in 2016.

It's clear. It is not yet known what mood we have in the Legislative Assembly on this matter?

So far I don't know about it.

I will read a couple of questions that we have received on the site. Valeria is interested in what types of taxes appear when buying and selling real estate.

A very broad question, ie. To begin with, we need to understand which side of the contract we represent. Purchase / sale of real estate - traditionally 2 parties - the seller and the buyer. One party, respectively, transfers funds and, against the transfer of this money, receives an asset. Accordingly, for the seller, this is a tax on personal income, because he receives income from the sale of the property. After he has received this income, accordingly, he is obliged to maintain this property, here we are talking about the tax on the property of individuals, well, this is at least. These are the 2 taxes that we will definitely be, respectively, which we will have to pay. Of course, you can continue, and in addition to taxes, name state duty, which will need to be transferred to the budget, there are little things, as they say.

We are talking about the cadastral value, where do we get it from? As far as I know, from January 1, 16, in the Perm Territory, the property tax will come into force, and it will be the calculation of the cadastral value of the property tax, is it also transactions with property, or am I confusing something?

In order for the parties to the contract not to have any questions, i.e. those who intend to sell real estate or there land plots, we can determine the cadastral value of our asset by ordering a certificate from the cadastral chamber. Accordingly, this certificate will indicate the value of real estate, and according to this information, the tax authority will determine this coefficient of 0.7, which exists today. As a general rule, annually no later than March 1 of the year following the reporting year, registration authorities, municipal authorities are obliged to inform the tax authorities of the cadastral value and, in general, the presence of real estate in the territory under their jurisdiction as of January 1 current year. Accordingly, the tax authority will receive the first such information in the 2nd quarter of 2016, but practice and law enforcement ... we will still see all this in 2017.

And if we see that market value of this object is quite lower than the cadastral one.

We just got used to the fact that the cadastral value is lower than the market value.

Certainly.

Maybe vice versa?

I have not seen just such situations, to the contrary, but quite often, when realtors contact me in practice, very often situations arise when this cadastral value is at the market level, and the seller, in this case, this question will, of course, arise, the seller may be ready to lower the price, but apparently less than 70%, he either does not want to do this, or, realtors are creative people, I think they will come up with something.

Will everyone go to court to defend, change?

In this case, after all, to defend is something that you must defend even before the conclusion of the transaction, before the completion, when our listeners or a citizen as a taxpayer will face this problem. Neither after today's broadcast, nor after January 1, 16, but in April - June 17, when he will receive from tax authority request for tax return, on the provision of documents on the payment of the amount of tax, a 20 percent fine, penalty interest, etc., i.e. at this moment, the taxpayer, unfortunately, the majority will do just that, will begin to figure out why he should pay such and such an amount, although he had “1 million” written in the contract, and in the tax return for personal income tax, which he honestly filed to the tax authorities, he indicated that he had the right to a tax deduction in the amount of 1 million rubles and in general he had no tax payable. By this time, it will be too late to appeal the cadastral value, respectively, it should have been done in that year, at least, at least, in which you assume this purchase / sale transaction. Well, as far as I understand, since this issue has already been discussed on the air, the procedure for appealing the cadastral value is not so simple and not so cheap, it is also not always available.

Theoretically, there is some kind of tool ... so I bought, for example, some section near Kungur, where we constantly have failures, karst voids, and then once - half of the section fell through somewhere to hell, now I have only half of the section , although according to cadastral passport he is whole. Can I go to court and say that, dear friends, now it’s not even worth a million, it’s worth 50 thousand there.

Even without such tragic consequences, you have the right to apply, and first to the dispute settlement committee, accordingly, you will prepare a report appraisal company, you will prepare new surveys of cadastral specialists, etc. Of course you can.

But the assessment in this case will be inalienable evidence, the main evidence?

Yes, sure. As a general rule, you and I do not have the knowledge of how to conduct this assessment, respectively, our opinion about whether this site is worth 50 or 130 thousand or million after the failure, it cannot be applied.

Then, Petr Igorevich, I'm sorry, I'll just ask along the way, then maybe there is some advice to our listeners on what needs to be done in 1616 in order to avoid such a difference in additional charges?

You know, today it is probably difficult to give such advice for two reasons. First. As practice shows, quite often a transaction for the purchase / sale of real estate is spontaneous, such a need arose in view of various reasons, respectively, the object is being implemented. Again, as practice shows, the sale of a property for most citizens is a serious step, a responsible act that is not even performed annually. At the moment, you can at least request help from the same cadastral chamber and just ask what the cadastral value of my property is, and after that make a decision for myself, take some measures for me, whether I want to dispute this value or not, again, understanding that there is a deadline for going to court and to appeal to the appeals committee. This period is traditionally calculated from the moment when a person found out or should have found out about a possible violation of his rights, as he believes, so it is most likely that it is rather difficult to advise something now. The only ones who are currently in a more or less advantageous situation are those persons who assume the assignment of the right to claim under contracts equity participation. The new norm does not apply to them until the transfer act for real estate is signed. As long as there is no such act, this is not real estate. That's just the way it is. Selling a new building at the stage of unfinished ...

Those. Is it a little easier with new buildings?

Well, probably not easier, but due to the fact that it is still property right, and not property, respectively, we are guided by a different taxation procedure.

But this revision of the cadastral value, it is equally valid for both land plots and apartments, if the state of the apartment or, God forbid, the house as a whole has changed, but we remember the example when, for example, an entrance collapsed on Kuibyshev, but, probably, the cost of apartments in this building also collapsed, at least the market value. In the same way, we can apply to the court, and in connection with a change in these conditions, ask or demand a revaluation of the cadastral value of real estate in this house.

I think yes.

The Tax Accent program is helped by Natalya Rusakova, the head of the law firm Magnat-Perm, who helps me run it. Our guest is Petr Zakharchenko, a certified tax consultant and lawyer, a member of the scientific expert, for the third time I will already learn, Petr, to read your posts, is that right?

Yes, I think that's enough. Tax consultant.

Okay, tax advisor, let's cut it. Look at the site, friends, for a list of all the regalia of Peter.

I have a question then, based on what we discussed. How then can a simple taxpayer who does not own, so to speak, all the norms of the tax code, understand how much he needs to pay tax on the sale of property - an apartment, a house?

Understood. Firstly, a simple taxpayer still needs to read Article 220 of the Tax Code, at least once, it is small. The biggest winners are those taxpayers who know where it is and what the Tax Code is. So, as far as, if we talk about implementation, on specific example probably easier to explain. Let's say you and I are selling an apartment worth 3 million rubles. This means that we receive income in the amount of 3 million rubles, and as a general rule, since we, as an individual, have received this income, we must pay 13% of personal income tax from this amount of the so-called taxable base. This income, or as the Tax Code says, the taxable base, we have the right to reduce. The first is what many people know and what we are talking about today, if we have owned this object for more than 5 years, then we reduce it by the amount for which we received, i.e. 3 million for which we sold, minus 3 million rubles, respectively, the taxable base is "0", zero multiplied by 13% of the tax rate - there is no tax payable. The second situation - we have owned this object for 3 years and we received it under a donation agreement, the grandmother gave her granddaughter an apartment. Accordingly, since we have owned this object for 3 years, received it under a donation agreement, it means that there is an exception to the rule, and we again receive a deduction in the amount of 100% of the price for which we sold it. The third situation is that no one gave it to us and we have not owned it for 5 years, which means that we need to pay tax. One of the conditions that the taxpayer can choose is to reduce the amount of income received by the amount of documented expenses that he incurred - expenses related to the acquisition, construction, necessary work on this object. Let's say we bought this apartment for 2 million rubles, respectively, 3 million minus 2 million rubles - from one million rubles we pay tax at a rate of 13%.

Are notary services included in the costs?

The costs will include those costs without which the use of this object will be impossible, i.e. if we acquire a real estate object, construction in progress, then we are talking about the costs of completing this object, i.e. we are not talking about what color the wallpaper will be and how much they cost, and what kind of repair will be there. Well, and, accordingly, the last option is when we don’t have documents from where we got this object, or we have those documents, but, let’s say, in our case it will be an example that we bought this apartment for less than a million rubles. The taxpayer has the right to reduce the amount of income received by a tax deduction in the amount of 1 million rubles without confirming it in any way. This means that this can be used either in a situation where there are no such documents for expenses, or when there are documents for expenses, but they are less than a million. In this case, 3 million minus 1 million tax deduction - from 2 million rubles we must pay the corresponding amount of tax.

But what if the apartment was purchased in a rented house, but the so-called apartment without finishing, i.e. it is clear that it is impossible to live in an apartment without finishing, it must first be repaired. Can you add on the repair cost?

That's just the same, to what 2 million?

We bought it for 2 million, then repaired it for a million, then sold it for 3.

In the event that we have documents confirming the expediency, the reality of the costs incurred, i.e. if these are some estimates, then documents confirming the purchase of materials in the required quantity, yes, the taxpayer has the right to take into account the costs of bringing the object to a state suitable for its purpose in reducing the taxable base.

But who evaluates the need for these expenses, who will decide whether I rationally installed a golden toilet in the apartment?

The fact of the matter is that no one, probably, appreciates such a need. The Tax Code establishes the obligation or right of the taxpayer to participate in the costs of the costs associated with repairs, reconstruction and modernization, and when the taxpayer submits supporting documents to the tax authority, the tax authority with these documents must conduct desk audit. Yes, we are talking about the fact that this specialist of the tax authority will be initially estimated, and then, based on the provisions of the legislation, the current judicial practice etc. understand how necessary these expenses were, whether you were able to prove them, justify them, etc.

The tax authority will ask why you didn’t supply simple ceramics, but instead golden ones?

If I were the tax authority, I would generally say that toilet bowls are not included in the required minimum. The necessary minimum - you have purchased, say, an apartment ...

With four walls, floor and ceiling.

Yes, yes, i.e. and you don’t have a floor there, and you don’t have anything at all, and you need to do something about it, you have to fill in the floors at the initial stage, because in principle you won’t buy an apartment if it doesn’t have windows and doors, it will be not an apartment, therefore, something that is unfinished. This rule applies not only to apartments, it applies to an unfinished cottage, yes, it is a cottage, it is registered at some stage of construction, but since it is still unfinished, it means that you bear the costs of its completion.

The so-called box with a roof. I looked at the questions that came from the site. Here, listen, there is still one question, it is of course also a broad one, but it contains the word "real estate", so I will ask it. Elena asks: “Good afternoon! The head of state said that there would be no increase in taxes for small businesses, but small businesses are affected by a change in tax administration, an increase, a change in the cadastral value of real estate, a change in the rate central bank. Where can an entrepreneur go to get a qualified answer, taking into account the specifics of his activity?” Well, let's talk about real estate. There, a change in the cadastral value of real estate has caused damage to the activities of an entrepreneur, where can he turn to protect his rights?

I did not quite understand the question in the part that it was a causal relationship - the head of state promised that taxes would not be raised, they have not yet been raised. And in terms of where he needs to turn, i.e. on appealing the cadastral value, first, Natalya, help me, the conciliation commission for the settlement of disputes, on appealing the cadastral value at Rosreestr, this actually happens not so often. We must apply to this commission within 6 months from the day when we found out or when we should have found out, i.e. from January 1, a new act that established this cadastral value, and if the decision of this dispute settlement commission does not suit us, we have the right to apply to the court with a corresponding application.

Moreover, this period is 6 months, it is not restored. Missed - and that's it, your problems, unfortunately.

Moreover, the new cadastral value will take effect from the period in which you received either the decision of the dispute settlement committee or the court decision.

Another question I have is the cadastral value. In general, for what period is it established, i.e. how often it can change. Well, inflation is going on in our country, prices, as a rule, are growing, yes, I wanted to say, they are jumping back and forth, but they are jumping in one direction all the time, and the state has such a natural need to collect as much as possible and as much as possible. closer to an adequate price tag, so to speak. For example, we have inflation of 12% per annum, and how often is the cadastral value recalculated?

As far as I remember the norm of the law, the legislator has the right to change the cadastral value as often as he likes, but at least once every 3 years. I think that this situation will more or less settle down, because the first disputes with the cadastral value began last year, and such bright stories, when it is 50 times overpriced, or some similar cases are no longer heard this year.

Let's take a call, good afternoon, you're live, what's your name and your question?

Hello, this is Igor speaking. The question is, here is an exchange agreement, for example, now cars have increased in price, some models have caught up in price with the cost of an apartment. If there is simply a contract for the exchange of a car for an apartment, how is the calculation going on there tax base and in general is it needed or not, if there is simply an exchange agreement?

Thanks.

As a general rule, according to the provisions civil code under an exchange agreement, both parties act simultaneously as sellers and buyers, therefore, of course, we are obliged to determine the tax base of each party, and we need to separately focus on the fact that those tax deductions that we talked about are applicable to real estate, i.e. . for a car, we use the concept of other property, and as a general rule, the amount for which the car was sold minus 250 thousand rubles, or, respectively, minus the amount for which it was purchased, is taxed. When concluding an exchange agreement, the parties will need to understand what tax consequences arose from each of them. If I get an apartment instead of a car, this is an agreement of an equivalent exchange or an exchange with an additional payment, and based on these consequences, I can already draw conclusions, but it will not work to reduce the taxable base from the sale of an apartment for a purchased car.

It's clear, but an apartment for an apartment, when, for example, you change a 4-room apartment for a 2-room apartment and a one-room apartment without additional payment one to one.

If this is without surcharge, then in this case the taxable base does not arise, period. And if we say when the exchange is unequal, we need to determine when it arose. The Tax Code establishes, in addition to tax deductions related to the acquisition of real estate, also taxpayers have the right to take advantage of deductions related to the sale of real estate, and here it will already be necessary for a particular taxpayer to determine whether he used such a deduction, whether he has the right to this, and what amounts from this deal we have left.

I have another question here. Explain the tax calculation algorithm in a situation where, for example, a taxpayer in 16 will sell an apartment he received by inheritance from a parent who died on January 1, 16. After all, on the one hand, from the indicated date, new order determining the tax base, and, on the other hand, it applies only to real estate transactions acquired after January 1.

Also did not understand the question, ie. after January 1, January 1 is already after January 1, or do you mean that January 1 is the day when new edition the law does not apply.

According to 382 federal law, which supplemented the tax code with 217 articles, we are talking on the special procedure for taxing traces, which we are talking about today, the corresponding article enters into force on January 1, 16.

Peter, another question, if the apartment has several owners, joint property, how to distribute this tax between them, if, let's say, there are 3 of them, and all three of them decided to sell the apartment? And immediately following the question, if only one of the owners sells his share in the apartment, what are the nuances and are there any at all?

The legislator is logical and consistent; if the share of real estate is not only in the apartment, i.e. these are land plots, cottages, dachas, houses sold by the owners, then each of the owners pays tax in proportion to the share that he owns, if we are talking about tax consequences when real estate is sold. In the same way, each of the owners, if he has such a right, is entitled to a tax deduction related to the acquisition of real estate in the shares in which he acquires it, i.e. i mean 13% refund personal income tax amounts from the amount spent on the purchase of real estate. An interesting situation arises when, for example, spouses sell a common joint property, then in this case they were free to use, as a general rule, a tax deduction of 50 to 50, i.e. half each, or distribute this tax deduction in any proportion from 0 to 100.

I had another question. About the spouses, we actually just talked to you. Let's take the call. Good afternoon, what is your name and your question?

- My name is Fedor, maybe the answer to my question has already been, I just listened. I'm interested in you know what ... let's say I want to make a donation to my granddaughter, is tax deducted from this transaction too, or what?

Thanks for the question.

It will probably be necessary to repeat it all the same, Pyotr Igorevich, by donation.

Gift transactions between close relatives are not taxed, i.е. if the question is whether the granddaughter will need to pay any taxes from the apartment received as a gift - no, it is not necessary if this apartment is received from a close relative. If this is the grandfather, according to the provisions of the family code, the taxable base will not arise. But if the granddaughter, owning an apartment for less than 3 years, decides to sell it, then here she will be guided general provisions- tax must be paid from the amount of tax received.

Those. according to the general rules will there be a calculus?

Yes, subject to those benefits or deductions that I spoke about today.

About re-granting a property tax deduction within one year, if a person buys and sells apartments several times, well, a happy person does not know where to put the money.

Again we need to sort it out, we're talking about tax deduction related to the sale or acquisition of real estate, we are most likely talking about a change in the Tax Code from January 1, 2014 regarding the property deduction associated with the acquisition of real estate. In the wording in which the law is applied today, when acquiring real estate, the taxpayer has the right to receive a property deduction in the amount of 13% of the amount not exceeding 2 million rubles. These 2 million rubles can be spent both within the framework of one real estate object and several real estate objects over several years, if we talk about the property deduction, when this taxpayer purchases several times a year. If we are talking about a property deduction in the amount of 1 million rubles associated with the sale of a property, today we considered this case, we are selling an apartment, we do not have documents or we have documents, but they are less than a million rubles, we want to reduce by a million rubles , then you can use this deduction an unlimited number of times in your life, but once a year, i.e. once per tax period.

But in any case, is this a right that is given by the Tax Code?

Yes, sure.

The right may or may not be exercised. You can get a salary, but you can not get it - there is such a right.

Better get.

Well, my friends, we are forced to finish, I would like to wish everyone to receive a salary in the old year before the New Year. Let me remind you that we had the Tax Accent program on air, hosted by Andrey Denisenko, my co-host Natalya Rusakova, head of the Magnat-Perm law firm, helped me, our guest was expert Petr Zakharchenko, a certified tax consultant and lawyer. Stay on the "Echo", there is a lot of interesting things ahead. See you!