Tax deduction for a land plot in snt. Land tax deduction

Property tax deduction upon acquisition of a land plot

Currently, according to the current Tax Code of the Russian Federation, a tax deduction can be provided to an individual for the following objects when purchasing a land plot:

1. purchase of a land plot for individual housing construction (individual housing construction);
2. purchase of a land plot on which a previously acquired residential building is already located;
3. purchase of a residential building with a land plot;
4. purchase of a land plot or its share.

By general rule, the amount of the maximum possible property deduction that can be granted is 2,000,000 rubles. When buying a mortgage before 2014 - the amount of deduction is not limited, starting from 2014 - no more than 3,000,000 rubles.

Consequently, the maximum possible amount to be returned is 13% of the value of the land plot, but not more than 260,000 rubles and 390,000 rubles (in terms of mortgages issued after 2014).
At the same time, a tax refund for a calendar year is possible only in terms of the personal income tax paid in each specific year (according to the data of the 2-NDFL certificate, which can be taken from the organization's accounting department).

For example, in 2016, a citizen acquired land plot worth 550,000 rubles. The amount to be refunded from the tax office is 71,500 rubles (that is, 13% of 550,000). But, according to the 2-NDFL certificate provided, the employee's income for the year was only 300,000 rubles and the amount of tax withheld was 39,000 rubles (13% of income).
Thus, in 2017, by submitting a declaration for 2016, a citizen will be able to return only 39,000 rubles, the remainder of 32,500 rubles (71,500 - 39,000 = 32,500) will be carried over and will be returned no earlier than next year (that is, in 2018 year for 2017, if there are also income and personal income tax payment in 2017).

Let's consider in more detail the above cases:

1) When buying a land plot for individual housing construction, a tax deduction can be provided no earlier than the year of registration and obtaining a certificate of ownership of a residential building.
Thus, you cannot simply buy a land plot, immediately submit documents and receive a deduction. First, a residential building must be built.

For example, an individual purchased a land plot in 2015, and in 2016 a residential building was built and registered on it. Then the right of a citizen to deduct a land plot arises only from 2016, when the ownership of a residential building was formalized.

2) When buying a land plot on which a previously acquired residential building is already located, you can start receiving a deduction immediately(if through an employer) or at the end of the year (if through the tax office, that is, by filing tax return according to the 3-NDFL form and the attachment of all supporting documents, including the ownership of the located residential building).

For example, an individual bought a land plot in 2016, a residential building located on this plot was purchased earlier, say, in 2015. Tax deduction a citizen has the right to receive a land plot starting in 2016.

3) When buying a residential building with a land plot, a property tax deduction can be provided immediately(if through an employer) or at the end of the year (if through the tax office).
At the same time, the purchase of a residential building with a land plot is considered as single object real estate.

For example, a citizen purchased a residential building with a land plot in 2016. Consequently, starting in 2016, he is eligible for a property tax deduction.

4) When buying a land plot (share), as in the first considered case, it is possible to receive a deduction only after the construction and registration of ownership of a residential building.

For example, a citizen purchased a land plot in 2014, and a residential building was built and registered only in 2016. Consequently, the right to deduction does not arise until 2016 at the earliest.

It should also be borne in mind that in the case of a share purchase of a land plot and the construction of a residential building in shared ownership, if the shares do not match, the deduction will be distributed among the owners in proportion to the value of their shares in the residential building.

As you can see, in all of the above cases, the tax deduction for the purchase of a land plot can be provided not earlier than the year of registration of the ownership of the residential building located on this plot.

If there is no house, then the land deduction cannot be received.

"On amendments to parts one and two Tax Code Russian Federation and individual legislative acts Russian Federation".

The law, starting from 2017, introduces a tax deduction that reduces the land tax by the amount cadastral value 600 square meters of land area (hereinafter - deduction). So, if the area of ​​the site is no more than 6 acres, the tax will not be levied, and if the area of ​​the site exceeds 6 acres, the tax will be calculated for the remaining area.

The deduction is applied for the categories of persons specified in clause 5 of Art. 391 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) (Heroes of the Soviet Union, the Russian Federation, invalids of I and II groups, invalids from childhood, veterans of the Great Patriotic War and military operations, etc.), as well as for all pensioners.

The deduction is applied for one land plot at the choice of the "beneficiary" regardless of the land category, type of permitted use and location of the land plot within the territory of the country. The notice of the selected land plot, in respect of which the tax deduction is applied, is submitted by the taxpayer in tax authority at their option until November 1 of the year, which is the tax period starting from which the tax deduction is applied to the specified land plot (Article 391 of the Tax Code of the Russian Federation).

To use the deduction for 2017, it will be possible to apply to any tax authority with a Notification of the selected area, for which the deduction will be applied until July 1, 2018 (Federal Law No. 436-FZ dated December 28, 2017).

If such a notification is not received from the taxpayer, then the deduction will be automatically applied in relation to one land plot with the maximum calculated amount of tax.

In addition, the right to establish additional tax deductions is granted to representative bodies. municipalities(to the legislative bodies of Moscow, St. Petersburg and Sevastopol).

Thus, for 2017, the land tax will be calculated taking into account the tax deduction provided for in Art. 391 of the Tax Code of the Russian Federation and an additionally established at the municipal level the amount of tax-free amounts for certain categories of taxpayers.

Things to consider when applying for a tax deduction:

1) according to par. 1 p. 6 art. 391 of the Tax Code of the Russian Federation, the deduction is applied in relation to one land plot at the choice of the taxpayer. For the purpose of applying the deduction, the Notice of the Selected Land Plot may be submitted by the taxpayer to the tax authority of its choice. If the Notice is not submitted, the deduction is provided in respect of one land plot with the maximum calculated amount of land tax.

Thus, for the application of the deduction, the mandatory submission of the Notification is not required and is carried out solely at the will of the taxpayer;

2) in accordance with clause 10 of Art. 396 of the Tax Code of the Russian Federation, taxpayers - individuals entitled to tax benefits, including in the form of a tax deduction, established by the legislation on taxes and fees, submit to the tax authority of their choice an application for a tax benefit, and also have the right to submit documents confirming taxpayer's right to tax relief.

Thus, upon the occurrence of grounds for obtaining a tax deduction for land tax, provided for in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation, a taxpayer in mandatory submits an Application for the provision of tax benefits for transport tax, land tax, property tax individuals according to the form approved by the Order of the Federal Tax Service of Russia "On approval of the application form for granting tax incentives for transport tax, land tax, property tax of individuals, the procedure for filling it out and the format for submitting an application for tax incentives in electronic form."

A tax deduction for the purchase of a land plot is provided to citizens of Russia on the grounds provided for tax legislation.

It represents a return of certain funds paid to individuals. persons as personal income tax (personal income tax).

For this reason, the main condition for obtaining it is the fulfillment of the specified tax obligation.

Tax deduction laws are provided for by article 220 of the Tax Code of the Russian Federation.

If everything is clear with the basis for obtaining a deduction - the purchase of a land plot, then other conditions need to be dealt with in more detail. So, such conditions are established by article 220 of the Tax Code.

• persons who are citizens of the Russian Federation;
• persons who have the official status of a taxpayer (resident) of the Russian Federation;
• persons paying personal income tax in the current tax period.

Citizens of the Russian Federation are persons who have received Russian passports in accordance with the established procedure and have a corresponding political connection with the state. In turn, the fact of having citizenship is not a basis for recognizing a person as a resident, that is, a taxpayer in Russia.

Residents should be considered only those persons who pay personal income tax in Russia. In addition, it is necessary that such persons have a permanent or temporary place of residence on the territory of the Russian Federation, where they spend at least more than six months. Otherwise, they are recognized as taxpayers of another country in accordance with the rules of international law.

The fact of payment of personal income tax is also a prerequisite registration of a deduction. So, this view tax liability executed by all persons with official income in the territory of the Russian Federation. Income is recognized as official if it is documented. For example, wages at work, if issued according to the statement, are recognized as official income.

That is, persons who do not have income or receive it without documentary evidence cannot draw up a deduction for themselves.

• unemployed;
• individual entrepreneurs operating under the conditions of simplified taxation;
• retirees and so on.

So for the tax authorities, the fact of payment of personal income tax for a certain period of time is of primary importance. Personal income tax rate for today is equal to 13% of the amount of income of individuals. persons. Persons who pay other types of tax cannot count on a deduction, and the amounts for such types of taxes are not taken into account when calculating it.

It may happen that the land plot will not be acquired by the person alone, but in cooperation with several citizens. Such situations in the legislation are formalized in the form of equity participation.

In some cases, citizens do not draw up a separate document certifying the fact of equity participation, but simply each of them registers their part separately, or they all register land as a single, but common real estate. In other situations, citizens conclude an agreement among themselves on equity participation, especially when it is planned to erect any structure on the ground.

The tax deduction for equity participation in construction is a separate category tax benefits, in which it is necessary to document each penny spent. After all, construction, as well renovation work are also the basis for registration of the considered category of benefits.

• the cost of buying and selling land;
• expenses incurred by citizens for the construction of residential premises on this site;
• repair costs;
• the costs of paying for the services of specialists in the development of the project and estimates for the construction;
• costs incurred for connecting supply lines utilities;
• payment of interest on borrowed funds received for the previously indicated purposes.

Thus, not only the fact of buying land, but also the fact of making other expenses aimed at improving their own home and improving the quality of living conditions are recognized by law as the basis for return of personal income tax.

In this case, it does not matter whether the person carried out the indicated expenses alone or jointly with other citizens. This is especially true for a housing cooperative, a garden partnership, where they take part a large number of citizens. As a rule, in such cooperative organizations, citizens receive confirmation of their own expenses in the form of receipts for payment of membership fees. In this case, it does not matter whether someone's share was bought or a new member was formed.

Even if the cooperative spends funds for other purposes, the fact of participation in a housing construction association is already a sufficient basis for registration with compensation. For this reason, tax authorities need to submit receipts for payment of contributions, as well as a membership card or certificate, depending on the rules of the association itself.

To begin with, it should be noted that for the registration of the tax benefit under consideration, the purpose of expenses is of primary importance. So, they should be aimed directly at obtaining housing by citizens. Therefore, it seems impossible to draw up a deduction for the acquisition of bare land without a house.

1. Refunds for personal income tax are carried out only in the case when there is a house on the ground or it was built by the citizen himself only after the title of ownership in established by law okay.
2. The constructed house must be suitable for citizens to live in. That is, the characteristics of the house must comply with housing standards and in technical documentation the purpose of the premises should be directly indicated - residential.
3. The site itself must have a status under IZHS (individual housing construction). This land status allows citizens to build individual housing on it. Even if citizens build a residential building on agricultural land, which, for example, has the status of private household plots (personal backyard), they will not be able to issue a deduction.
4. Citizens must purchase land exclusively for own funds... That is, the right to deduction is granted to those citizens who have incurred the previously mentioned expenses.
5. The transaction regarding the sale and purchase of a plot should not be carried out between persons who, by law, are classified as close relatives. For example, if a father sells land to his son, then this will not be the basis for receiving a deduction.
6. The building built on the site must be suitable for year-round use. For example, if you build an ordinary summer house or temporary hut on it, you will not receive a tax deduction.

Moreover, if the circumstances of a particular case do not meet at least one of the above conditions, then the tax authorities will not issue a refund. For this reason, it is difficult to obtain a tax deduction for the purchase of a land plot.

Refunds are made only for personal income tax. So citizens may not even hope for a land tax refund, although in their meaning these concepts are close to each other. For this reason, citizens are often mistaken, thinking that they will be provided with a land tax benefit, while the type of benefits under consideration involves the return of amounts exclusively from income tax.

The legislation specifies exactly how much can be returned to citizens in each individual case. So, the size of the benefit in question is tied to the income tax rate and is equal to 13%. But already these percentages are calculated not from the amount of income of citizens, but from the amount of their expenses carried out for the above purposes.

At the same time, the legislator limits the upper limit of the amounts from which it is allowed to return personal income tax to citizens.

• expenses for the purchase of an allotment and the construction of a private house on it are limited to 2 million rubles;
• if citizens pay interest on borrowed funds for them, the amount of the base for deduction is limited to 3 million.

However, these restrictions were introduced into legislation after 2014. So if the citizens bought the allotment before of the specified year, then when they draw up a tax deduction for them, the refund amount is calculated based on the amount of all expenses, regardless of their total amount.

In cases where the amount of the taxpayer's expenses does not reach the set amount, then the deduction is drawn up based on the amount of actually incurred expenses, and the remainder of the limit is left for the future. If the expenses are much more than the established limit, then the refund is calculated based on the amount of the specified limit.

The calculation of the refund is carried out, as a rule, by the employer or the tax authority when citizens submit an application and required documents... The calculation is carried out based on the amount specified in payment documents.

However, much depends on how the citizen plans to receive a refund. In each of these cases, it is necessary to collect your package with a document and apply to various institutions.

Citizens are given the opportunity to apply for the considered tax benefit when buying land in the following ways:

• directly through the tax authorities in the form of a lump sum payment in favor of the citizen of the entire amount of the deduction corresponding to the personal income tax paid in the year in question;
• through the employer by way of exemption from payment of personal income tax for the entire future period, until the specified refund amount is completely exhausted.

• a declaration is submitted on the expenses incurred for established form 3-NDFL;
• the necessary documents for the site are collected, as well as documents certifying the fact of expenses;
• the declaration and documents are submitted directly to the tax authority acting in the administrative-territorial unit where the citizen lives;
• receipt of money after 120 days from the moment when the declaration and documents were sent.

• you need to collect a list of documentation for land and expenses;
• it is necessary to draw up a statement on the direction of the deduction at the place of work;
• you need to submit documents to the tax office to receive a notice of the right to deduction;
• notification is issued one month after the day the application and documents were sent;
• the notification provided by the tax authorities must be given to the employer.

The specifics of receiving a refund through the employer is such that it will be provided throughout the entire period until the amount specified in the notification to the tax authorities expires. Throughout this period, the taxpayer will be exempt from the obligation to pay personal income tax.

The tax deduction when buying a land plot applies to persons who are taxpayers of the Russian Federation... These include working citizens who have wages part of the funds received by the budget of the Federation through authorized services and departments of inspections of the regions of the Federal Tax Service is charged. Calculated on the basis of Article 220 of the Tax Code of the Russian Federation.

The state provides for the return of part of the funds spent on real estate, but such a benefit is provided ONCE... If the buyer previously purchased real estate, in particular a land plot, using the deduction, he disposed of this advantage. It will not be provided the second time. Moreover, for spouses, such a right is provided for each family member.

Accordingly, if the husband provided family budget, using the property return, then the acquisition of the next allotment should be registered in the name of the wife, who in this situation acquires the right to receive a tax deduction. The spouses have the right to divide the shares of the deduction or transfer to each other the arrears for the return, which is regulated by article 35 of the Family Code.

Talking about taxpayers, you should define the category of those. These include:

1. employed persons who have not reached retirement age;
2. working pensioners;
3. working students.

They are subject to conditions formal employment, with registration under an employment contract, which implies payment of taxes corresponding to payroll.

When selling land, the seller does not receive a property deduction, but rather pays tax. You can find out more about the sales tax of the memory device in another.

Features and conditions for obtaining

If a non-resident of the Russian Federation works in Russia under a contract or otherwise having a permanent legalized earnings, he has the opportunity to demand a return when buying a land plot on the territory of the state. When purchasing real estate abroad, at home, he given right loses. Upon dismissal from work and moving outside the Russian Federation, the accrual of the refundable amount is lost.

If the person entitled to the deduction has retired due to age or disability, the income tax refund upon the purchase of a land plot is calculated in the opposite direction. In this case, the tax period from which the refund is assigned is taken. From this moment, the calculation is made three tax periods ago, which have elapsed before the person's retirement period. This means that the period for receiving money from tax office limited to three years and does not exceed them.

If the buyer has not collected all the funds due to him, the arrears are frozen and may persist until the owner gets a job.

For example:

1. the site was purchased in 2014;
2. the buyer retired the same year;
3. he receives a deduction for the tax period 2014-12;
4. in 2015 he takes a job again;
5. draws up the balance of the deduction for 2015-16

If the allotment was acquired by a full-time student, then after he gets a part-time job, and then moves to a permanent job, he will be entitled to tax deductions. Let's admit a break between acquisition and employment of no more than three years.

Property deduction IS NOT PROVIDED:

1. When buying a land plot from close relatives from among the parents or their children.
2. For the amount maternity capital invested in the acquisition of the site. In this case, the indicated amount is deducted from the total cost.

   You can read how to use maternity capital to buy land.

If the property is registered in the name of a minor child, the property return can be received by:

1. one of the parents;
2. both parents in shares.

How to calculate the amount?

The tax deduction for the purchase of a land plot is calculated at the local inspection office upon submission of documentation, indicating the amount paid for the plot.

The indicated amount should not exceed two million. If the plot is more expensive, options are allowed:

• omit the arrears by stopping payments;
• transfer it to the second spouse.

The refund is 13% of the total cost (up to 2 million). That is, when buying an allotment for 1 million, the return will be 130 thousand. If the land is worth 500 thousand, 75 thousand will be credited.

The accrued amount is not issued immediately, but in parts. Annual payments are calculated for the past tax period and are the total amount of tax paid, in rubles. It is determined by the specified information recorded in the 3-NDFL certificate.

Step-by-step instructions for obtaining a tax deduction when buying a land plot

If the site was purchased in previous year, then at the end tax period for this year, the owner should deal with the registration of the property return. First of all, documents are collected:

1. registered;
2. receipt of money;
3. or other document confirming payment;
4. declaration in the form 3-NDFL;
5. passport.

Now let's move on to the specific steps for a tax refund when buying a land plot.

Step 1: 3-NDFL

If the spouses decide to share the receipt of payments, then each of them provides passports and a 3-NDFL declaration, a marriage certificate is attached to the documentation package.

If the owner is a minor child, then the documentation is submitted by one of the parents or from both of them - at the discretion. Additionally, the child's birth certificate or passport is attached if he is over 14 years old.

Citizens receive the 3-NDFL form from their place official work ... To do this, you should contact the accounting department with an application for the issuance of the indicated information for the year when the site was purchased. It will indicate the amount of tax deductions for the year. It is this amount that is refundable. If the amount due exceeds total amount payments specified in the information 3-NDFL, arrears are transferred to the next year. Annually, until the return is fully paid, the owner should be provided with new information.

After the dismissal, the arrears are frozen. When applying for a job, a new proceeding for the return of the balance should be drawn up.

Step 2: Where to apply and what application to write?

The collected package of documentation is provided to the local office of the Federal Tax Service in the region where the site was purchased. You should go to the office on general issues, where a consultant will help you draw up a statement.

The application is written in the name of the chief regional office FTS. The application indicates information from the purchase and sale agreement, which is registered in the cadastral records. Information about the parties to the contract is entered, indicating the data of the buyer, as well as information about full cost allotment that was paid. The amount is indicated in numbers and in words, with reference to the property transaction agreement and a document confirming the transfer of money. It must be the same in all specified information.

Further, a reference is made to the grounds of Article 220 of the Tax Code of the Russian Federation, after which a request is made for the accrual and transfer of the tax deduction for the one made. The application is signed and submitted for consideration. Copies of the required documents are attached to it.

Step 3: Review of your application and results

The inspector checks the correctness of the application and verifies it with the submitted documents. After the initial check, it is sent for consideration to the authorized department and for the signature of the head of the FMS department. Consideration takes no more than a month... If the application is considered and signed earlier, the applicant is notified of the results by source feedback left by him in the inspection.

This is how it happens reimbursement of personal income tax when buying a land plot. Yes, not easy, but agree, it's worth it.

Everyone can use the right to receive 13% of the amount paid for the land plot tax resident RF, if he has not previously exercised this right. You can also take advantage of the tax deduction if you wish.

For even more information on buying and selling memory, see.

Tax deduction (hereinafter referred to as NV) when purchasing a land plot refers to property deductions, the order of reimbursement of which is established by Art. 220 of the Tax Code of the Russian Federation. This benefit does not have significant differences in the procedure for applying, but it is necessary to take into account a number of features characteristic of this HB. Let us briefly consider how the funds spent on the purchase of land in 2018 are returned and in what cases it will not be possible to do so.

Deduction applicant requirements

• Availability in the year for which the deduction is claimed, of income from which income tax is deducted to the budget at a rate of 13%.

If the income was taxed with a different rate, for example, 15, 30, 35% NV on them, the state will not confirm. Also, unemployed citizens, entrepreneurs in special regimes, pensioners will be denied in NV if they miss the deadline for transferring the remainder of the deduction.

• Accommodation in Russia for more than 183 days.

If a citizen spent most of the time outside the Russian Federation in NV, he will also be denied.

Conditions for obtaining benefits on land purchase costs

• HB can be obtained only when a house is built on the salary and the right of ownership has been obtained for it (the house);

It is impossible to get a tax deduction only on land, if a house is not built on it. This is directly stated in one of the letters of the Ministry of Finance of the Russian Federation (No. 03-04-05 / 46423 dated October 31, 2013).

• The purpose of the land plot should be only for housing construction (IZHS);

In the event that the purpose of land for private household plots, truck farming or gardening, NV in this case also cannot be obtained.

• The purchase must be made with your own funds;

If the land plot is purchased at the expense of the employer, budget, maternity capital, the citizen will also be denied a tax deduction for these expenses.

• The transaction must not be concluded between close relatives or family members;

If, for example, a deal is made between a daughter and a father in HB will be refused, since they are interdependent in relation to each other.

• A house should be built on a land plot, not a residential building.

What costs can be included in n / a

• For the purchase of land;
• For building a house;
• For interior decoration (expenses for the purchase of furniture, plumbing, etc. are not refundable);
• By development design and estimate documentation;
• On the laying of gas-water-power supply and sewerage networks;
• By paid mortgage interest

Tax deduction in 2018

The maximum possible amount of accepted costs in 2018 is:

• 2 million rubles for the purchase of land and the construction of a house;
• RUB 3 million for reimbursement of mortgage interest.

It should be noted that if the land was purchased before 2014 (and the mortgage was issued accordingly, too), then there is no interest restriction for HB.

Calculation of the amount to be refunded

If the amount of funds spent on the purchase of a land plot and construction of a house exceeds 2 million rubles, then NV is provided in the amount of the established limit.

Example # 1:

Vinogradov A.L. in 2016 he bought a w / y and built a house on it. Expenses amounted to RUR 5,652,000 million. Since the amount of expenditures exceeds the maximum amount of HB, it can only reimburse 2 million rubles. and will receive 260 thousand rubles:

2 million rubles x 13%

If the amount of spending is less than 2 million rubles, they are accepted in full.

Example # 2:

Vinogradov A.L. in 2016 he bought a w / y and built a small house on it. All costs cost him 1.5 million rubles.

He will be able to return the entire amount of the spent funds and receive 195 thousand rubles in his hands:

1.5 million rubles * 13%

The procedure for obtaining HB

Through the tax authority

• Step 1... Filling in a declaration under form 3-NDFL and an application for obtaining NV;
• Step 2... Collection of the required package of documents confirming the costs incurred and ownership of the acquired and constructed real estate objects;
• Step 3... Submission of documents to the tax authority at the place of residence;
• Step 4... After 4 months, receiving Money to the account specified in the application for obtaining NV;

Through an employer

• Step 1... Collecting the necessary papers (except for the 3-NDFL declaration);
• Step 2... Drawing up an application for obtaining HB from the employer;
• Step 3... Submission of documents to the tax authority;
• Step 4... Receiving, after a month, a decision to confirm the right to HB;
• Step 5... Delivery of the received decision at the place of work.

If you have any questions, and you have not fully figured out whether it is possible to get a tax deduction when buying a land plot for individual housing construction, private household plots, in the DNP, in SNT, or if you need help in filling out declarations and preparing all the necessary documents to obtain NV, then our online lawyer on duty is ready to provide you with prompt assistance.