Documents for obtaining a tax deduction when buying an apartment. Documents for tax deduction for an apartment - a complete list, application preparation and processing time

Return income tax when buying an apartment or other real estate is the most popular type of tax deduction. However, many Russian citizens still do not know that when buying a home, you can return part of the money through the use of income tax paid.

The article discusses in detail various options for transactions in which you can return 13 percent that was paid for personal income tax.

The majority believe that every citizen can take advantage of the benefits that allow them to return part of the money from the purchase. However, this is not true.

To receive a property deduction, you must meet the following characteristics:

1. A citizen applying for benefits when buying a home must be a resident Russian Federation.

Peculiarities! Persons with Russian citizenship and living in the country for more than half of the days a year are considered residents. And also persons who have a residence permit in Russia are considered residents. Non-residents may include citizens of the Russian Federation who have a residence permit in another country.

1. The claimant for the deduction must regularly pay personal income tax. That is, he must be officially employed. Schemes with gray wages will not allow you to receive a refund upon purchase, since the person did not pay personal income tax.
2. The applicant has not previously used his right to tax deduction when buying real estate (if you bought real estate before 01/01/2014). If real estate was acquired after January 1, 2014, then the deduction can be obtained several times. The main thing is that it maximum amount did not exceed 2 million rubles.

Also, 13 percent of the purchase of an apartment can be claimed for:

1. Families in which one of the spouses regularly pays personal income tax and who owns a part of the property, while the rest are dependent. The main condition is purchase real estate into the joint value. If the housing is bought under the share program, then the return amount will be distributed in accordance with the current legislative acts... Due to the changes that came into force in 2014, in some situations, both spouses may receive a deduction.
2. Pensioners who paid personal income tax on profits for 3 years in the past, that is, they worked earlier.

Who will not be able to receive a 13 percent refund on the purchase of an apartment?

1. Entrepreneurs.
2. Persons working informally.
3. Retirees who did not work for three years prior to purchase new apartment- since they did not pay part of the funds from their salaries to the state treasury.
4. Ownership children of non-working age. Since 2014, their legal representatives can receive a deduction for children, but only if purchased after 01/01/2014.
5. Citizens who have previously received a deduction of 260,000 rubles. If the deduction amount was less, then the remaining amount after 2014 could be returned.

Do I need to submit a tax return?

To get 13 percent from the purchase of an apartment, you need to collect documents and submit them to tax office... The declaration is their integral part, as it proves the fact payment of personal income tax with wages.

In this video, you can learn how to properly draw up documents in the event of an additional deduction (if purchased after 2014):

Refund amount

The population is no less interested in the amount of the refund than the question of how to get the tax back on the purchase of an apartment. Therefore, the article provides detailed calculations with examples for convenience.

Refund when buying an apartment - 13 interest tax refundable only if provided required documents... The maximum amount with which a refund can be made is two million rubles.

That is, 2 million * 13% = 260,000 rubles.

If the purchase price exceeds the allowable limit, then the excess amount will be canceled. The maximum you can get is 260 thousand rubles.

Example. The apartment was purchased for 1,900,000 rubles. The owner regularly paid income tax on wages. The amount that he paid in personal income tax for 2 last years, is equal to 150,000 rubles. That is, he can return only this amount, no more.

Peculiarity! The state can return only the amount of taxes that the citizen paid for taxation. That is, the maximum refund amount of 260,000 rubles can be returned only on condition that the resident has paid taxes for the same amount (or more).

What happens if a citizen pays too little taxes for a full refund?

In connection with latest changes in the laws, the missing amount, which could have been refunded in the event of paying more taxes, can be refunded in the future when taxing wages.

Let's give an example. In 2015, a citizen bought housing for 2 million rubles. That is, in theory, he can return 13 percent (260,000) from the purchase, but only on condition that he had previously paid this amount to the country's budget. Let's say this resident received a salary of 10,000 rubles for 24 months.

It is important! When income is taken into account only for the last 3 years from the date of filing a declaration in tax offices... Refund of 13 percent is possible for the previous 36 months (no more). But in the future, the missing amount can be received subject to employment.

That is, in 2 years he received a salary of 240,000. 31,200 rubles were deducted from it to the budget. It is this amount that a resident of the Russian Federation can return at the current moment. That is 260,000 - 31,200 = 228,800 rubles. return to this moment impossible. But in the following years, if the person is still employed, the entire amount can be gradually returned.

It is interesting! Deadline the return of tax deductions has not been established by state regulations.

Deadlines for submitting documents to the tax office

At the moment, there is no exact regulation on filing an application for compensation of income penalties. That is, it will theoretically be possible to recover the foreclosure from profits after several years.

Consider the application tax representatives are required within 4 months. If the decision is positive, the deduction must also be credited to the applicant's account within this period, but not later.

Required documents

To get an income tax refund when buying an apartment, you need the following documents:

• Help type 2-NDFL.
• Purchase and sale agreement.
• Real estate registration certificate.
• Purchase agreement indicating the cost of the premises.
• Taxpayer identification number.
• Current account to which the refund will come.

Based on the above documents, a 3-NDFL declaration is filled out, which is submitted to the tax authority at the place of residence.

Some particularly vigilant inspectors require not only copies of documents to be provided, but also their originals.

The crisis has little effect on the cost of housing. It hardly decreases. An important issue is getting compensation for income tax that has been overpaid.

Such compensation will improve the financial situation for the family. But you need to know in advance what documents will be required for tax deduction when buying an apartment.

Tax Code of the Russian Federation - main document, regulating everything related to the solution of the issue. Part of the income tax is returned to new settlers who have completed a mortgage agreement or purchased living space for cash. 13% of the money spent on a purchase is a standard deduction, but that's not all. Homeowners can return some of the interest paid earlier.

Compensation can be used in the following circumstances:

1. Any living space purchased.
2. Home construction.
3. Confirmed costs associated with repairs, finishing.

You can return only the amount of taxes that was actually transferred to the budget earlier. Starting from the moment of purchasing an apartment, documents can be handed over to the tax office almost immediately. There is no refund for the years preceding the purchase.

In one year, it will not be possible to return absolutely the entire amount if the citizen's salary is small. The balance of the compensation is carried over to the next tax period, such general rule... It depends on the amount of wages for how many years it will take. Individuals are physically able to collect documents for more than one year. You can write a statement at once in three previous year if the right was not previously exercised.

The right is available not only to those who keep official work... The tax for three years can be returned by pensioners. For example, if official income was received for previous periods, subject to a 13% rate.

What documents are required when buying a home?

The absence of at least one required position will become a legitimate reason for refusing to issue compensation.

The standard list looks like this:

• Application for the transfer of the amount. An individual is obliged to indicate in it all the details that will be used during the transfer.
• Extract from the register of real estate owners. It is issued by the employees of the Registration Chamber, remains relevant for a month.
• Documents proving that the money for the living space was transferred.
• Agreement for the purchase and sale of square meters.
• Certificate on the 2-NDFL form about the tax that has already been transferred and withheld. Certificates are taken from all entrepreneurs, even if the citizen worked part-time.
• TIN together with passport. Other documents will do that replace it.
• Declaration 3-NDFL.

Form 3-NDFL is filled out by the citizen himself, or he can contact representatives of specialized companies to resolve the issue. FTS developed software to cope with the problem, which has received the appropriate name - "Declaration". For each tax period, a separate coding is applied, each year the forms are re-filled. The inspectorate posts standard forms on the official website.

What will be required for a second deduction?

Since 2014, the right to a tax deduction can be applied more than once. That is, you can get the money back for several purchases at once, including for a mortgage. The main thing that total amount return did not exceed the norm established at the legislative level.

The list of documents in such circumstances is largely the same as the standard list already given earlier. Registration takes about 3 months in time, most of all attention is paid to the initial verification of the information provided by the payer.

Repeated returns may be refused if the following circumstances are identified:

1. The purchase and sale is executed between close relatives.
2. Housing is bought at the expense of employers, for subordinates.
3. Issued military mortgage, at the expense of government subsidies.

Personal income tax declaration can be submitted at any time after the apartment has become property. The main thing is to do this after the next tax period has ended, for which they usually take 12 months.

Who is eligible for compensation?

The following requirements are imposed on applicants:

• Official citizenship of the Russian Federation.
• Official employment, or confirmation regular payment Personal income tax as a self-employed citizen.
• Regular deductions are made from wages.

Separate legislative norms have also been developed for the property:

1. Location on the territory of the Russian Federation.
2. Use of future real estate for permanent residence... None of commercial properties or structures for other purposes are eligible for tax deductions.

The following situations may become legal grounds for obtaining a deduction:

• Housing is issued property rights, when referring to the secondary, or the primary market... This applies to apartments, houses, even separate rooms. The same rule applies to land objects with housing, territories intended for individual construction.
• Completion of the project for individual construction works... Since 2018, the deduction is received by those who participated in shared construction.
• Carrying out repairs inside the property finishing works.

What are the restrictions associated with deductions?

Those who have at least one of the following conditions cannot apply for compensation:

1. Citizens who bought an apartment before 2014. Or persons who have already exercised their legal rights. The amount of payments received will not matter.
2. Citizens who, after January 2014, have exhausted the entire limit, equal to 260 thousand rubles. This is the maximum amount of compensation for objects of any category.
3. Close relatives if they make a deal with each other.
4. Real estate buyers using finance employers. The tax authorities will refuse to pay money, even if the manager contributed a small part from his side.
5. Those who took advantage of government subsidies when purchasing an object.

Features in the case of a mortgage agreement

In addition to the standard list of papers described above, the tax office will require additional documents:

• The original loan agreement between the borrower and the bank. It is usually drawn up in the form of a copy that requires notarization.
• Credit schedule along with proof that payments have been made.
• Bank statement on what the main payments were and the amount of interest.

Do not get confused between the concepts and interest reimbursement. target loan... These are completely different phenomena.

Options for transferring documents for property deduction

In total, there are two methods available to most clients:

1. Personal transfer of all papers, during a visit to one of the offices of the Federal Tax Service.
2. Directly, with the participation of the head.

The application can be applied only once, when the current tax period ends, which is usually equal to 1 year. Documents are submitted in the following ways:

• With the help of communication channels. To do this, you will need to purchase an electronic digital signature, register on the tax.ru website.
• By mail. All documents with an inventory are enclosed in a letter. The day of dispatch is considered the date on which the declaration was accepted.
• Through a representative, but then a notarized power of attorney must be drawn up.
• In person, during a visit to an institution with a passport, all documents.

In relation to the accepted papers, the tax inspectorate conducts a thorough cameral audit. After that, a positive or negative decision is made regarding the return. Control activities may take three months or more.

Deduction for spouses, retirees: features

If the marriage is officially registered, then only one of the spouses has the right to receive deducted money. After all, the situation concerns the joint acquisition of real estate. Whoever receives compensation must have a formal job. For a second spouse, the requirement is optional.

Until 2012, a pensioner could not claim a refund of part of the money if he receives only old-age benefits. During this time, there was no income to which the standard 13% rate applies. After 2012 was adopted special order, according to which compensation for previous years is carried over to the next. Therefore, retirees can now count on compensation, if everything is done correctly.

If taxes were paid for at least some period of time from 2014 to 2017, some of the amounts can be refunded.

There are nuances associated with this process that require careful study:

1. Provided that taxes were paid in 2014-2018, an apartment purchased in 2018 can be applied for in 2019.
2. The transfers take place over the last 4 years.

Features of filling out declarations

Twenty-three printed pages is the typical number of components that go into a document under any circumstance. If fewer sheets are filled in, then they are transferred to representatives of the tax service.

When filling, blue or black ink is used. Re-filling is necessary if you have the following problems:

• Applying other colors.
• Typos.
• Blots.
• Corrections and strikethrough.

Have individuals the following pages will be the main pages, despite the presence of other parts:

1. Title section.
2. Section 1.
3. Section 6.
4. Page A.
5. Page G1.
6. I.

About timing and major mistakes

The tax service is obliged to pay compensation to the citizen if the legal time for all checks has passed, but the money has not been received. And there is no answer with any motivation. For each day of such delay, an amount equal to the refinancing rate is paid.

The term for verification of documents increases if any data related to the transfer of money are incorrectly indicated.

How do you get a refund?

There are two options for receiving money:

• Through the IFTS.
• At the employer.

The amount of the payment is large enough to be fully compensated throughout the year. You need to contact the employees of the Federal Tax Service Inspectorate annually to find out how much of the debt is still unpaid. It is not necessary to re-submit documents along with the application. You just need to confirm that interest is being paid. This is especially true for situations where the procedure has not yet been completed by the time the return is received.

Return of money to the place of work

First, the first notification received by the IFTS is taken. The deduction is provided on the basis of this document, in the accounting department. Discounts are given starting from the month of receipt of the notification by the employees of the relevant department. If during the first year the tax has not been received in full, then in the second you need to re-apply to the tax service, with a statement and a 2-NDFL certificate. It turns out the same document, only for the remainder of the amount.

Several notifications can be received, if there are also several places of work. In the application for payment of compensation, the citizen indicates in advance information about his employers, current and previous.

Features of return through IFTS

If part of the funds was returned for the previous year, then in the future the citizen can also receive money. It is enough to apply again by submitting an application together with certificates of 3-NDFL and 2-NDFL. The refund will be in full for the current tax and reporting period. It usually takes 4 months before the money is returned.

Of this time, at least three months are allocated for desk audits. 1 month is given to actually transfer funds.

Features when selling property

Sellers also have a legal right to receive such compensation. There are two options for taxation of the sale.

1. If the property has been owned for three years or more, taxes are not paid.
2. Otherwise, the fee is present, and the citizen has the obligation to calculate it independently.

This means that the tax deduction is due only in the first of the two situations.

It does not matter in what way the real estate was received - privatization, inheritance, transfer under a contract of lifelong ownership with dependents. The rules remain the same everywhere.

A taxpayer's personal account allows you to speed up all processes related to payments. This tool makes it easier to solve the problem yourself. It is becoming easier to realize the rights that are vested in every citizen. In practice, any documents are processed faster if they are submitted to in electronic format... It is enough to contact once tax office to get all due passwords and logins. All that remains is to upload the documents. Enumerations also do not have to wait as long as usual.

The main thing is to additionally check the correctness of filling out the documents. And submit the declaration in January, after this period of time.

About tax deductions when buying an apartment in the following video:

Oct 24, 2018 Help manual

You can ask any question below

Tax deduction when buying an apartment in 2018 - 2019 - the documents required for its registration, the procedure for providing, sizes, nuances and other useful information for those who plan to receive such a deduction are given in our article.

Tax deduction when buying an apartment in 2018 - 2019

Taxpayers who bought in reporting period housing are eligible for a tax deduction. In order to take advantage of this opportunity, the following conditions must be met:

• The presence in the reporting period of income from which personal income tax was paid at a rate of 13%. The exception is dividends. It is not possible to obtain tax deductions for this type of income.
• Purchase of an apartment for your own money or with funds credit institution issued for the purpose of mortgage lending.
• Location of housing on the territory of the Russian Federation.
• Lack of interdependence between the parties to the transaction. This refers to transactions between spouses, parents and children, etc.

The procedure for obtaining a deduction for the acquisition of housing is regulated by Art. 220 of the Tax Code of the Russian Federation, which indicates situations when a taxpayer is entitled to receive a deduction of this type.

Read about the current rules for the deduction for the purchase of housing in this material .

What is the amount of the tax deduction

1.2 million rubles for the purchase of housing.

In addition, it is allowed to take into account the following types costs:

• to pay for the project estimate documentation;
• purchase of building materials and materials used for decoration;
• payment for services, construction and finishing works.

Personal income tax from this amount will be 260,000 rubles. (2,000,000 × 13% = 260,000).

The features of the deduction are such that to issue it each spouse can separately , if the apartment is a joint property. In addition, from January 1, 2014, the described deduction may be provided for several objects. However, the total amount of the deduction should still not exceed 2 million rubles.

IMPORTANT! You can get a deduction even if the apartment is registered for your minor child. At the same time, the limit is 2 million rubles. also takes place. In the future, your child will also be able to take advantage of the home purchase deduction. There are no restrictions for it.

Let's look at an illustrative example.

Example 1

Spouses Fedorovs A. V. and V. D. are officially employed, their monthly salary is 70,000 and 40,000 rubles. respectively. In 2018, they bought an apartment for 2,700,000 rubles for their own money, as well as building materials for 500,000 rubles. In addition, they entered into an agreement for the decoration of the apartment, the cost of which amounted to 400,000 rubles. As a result, all expenses incurred by the family when buying an apartment were equal to 3,600,000 rubles. (2,700,000 + 500,000 + 400,000). This means that they have the right to return the paid tax in the amount of 461,500 rubles. (3,600,000 × 13%).

According to the current legislation, the maximum amount of tax that can be returned to the Fedorov family is 520,000 rubles. ((2,000,000 rubles due to the husband, + 2,000,000 rubles due to the wife) × 13%).

How much will they be able to return in 2019? So, Fedorovs A.V. and V.D. for 2018 received the following annual salary: 840,000 rubles. husband (70,000 rubles / month × 12 months) and 480,000 rubles. wife (40,000 rubles / month × 12 months). They paid personal income tax in the amount of 109,200 thousand rubles. (840,000 × 13%) and 62,400 rubles. (480,000 × 13%), respectively.

As a result, it turns out that in 2019 they have the right to return the entire amount of income tax paid to the budget - 171,600 rubles. (109 200 + 62 400).

The remaining tax amount RUB 289,900 (461,500 - 171,600) they are entitled to receive in subsequent tax periods (in 2019, 2020, etc.).

We also note that they still have the opportunity to draw up a deduction of 400,000 rubles. (4,000,000 rubles - 3,600,000 rubles) if they buy another apartment.

2.3 million rubles. to pay off interest on a mortgage, if the housing was purchased with the involvement of credit funds. In this case, you can additionally expect to receive up to 390,000 rubles. (3,000,000 × 13% = 390,000). But it will be possible to use such a deduction only for one housing object.

Let's look at an illustrative example.

Example 2

Zaitsev I.I. in 2018 bought an apartment worth 1,500,000 rubles, taking out a mortgage loan for 1,000,000 rubles. for a period of 5 years. The volume of interest on the mortgage for the year is 125,000 rubles, for the entire period - 625,000 rubles.

The income of II Zaitsev, from which he pays personal income tax, is 180,000 rubles a month. In 2018, he earned 2,160,000 rubles. and paid personal income tax in the amount of 280,800 rubles.

So how much tax can he get back in 2019?

First, he can reimburse the tax paid using property deduction for the purchase of an apartment. The amount of compensation will be equal to 195,000 rubles. (1.5 million x 13%).

Secondly, he has the right to reimburse part of the tax paid, using the deduction for repayment of interest on the mortgage, in the amount of 85,800 rubles. (280,800 - 195,000), and the balance is 39,200 rubles. (125,000 - 85,800) he will be able to reimburse in 2019.

In conclusion, we note that in the future, I. I. Zaitsev can issue another deduction when purchasing another apartment. He still has 500,000 rubles left. (2,000,000 - 1,500,000).

On the nuances of receiving a deduction for an apartment individual entrepreneur read the material "Tax deduction when buying an apartment for individual entrepreneurs (nuances)" .

What is the time frame for the deduction

You can get a deduction in 2 ways:

• wait until the end of the year and contact the Federal Tax Service Inspectorate, having collected the necessary documents;
• without waiting for the end of the year, contact the Federal Tax Service Inspectorate to receive a notice of the right to a tax deduction and take this notice to the employer.

Depending on the chosen method, the package of documents will be slightly different.

Documents for tax deduction for the purchase of an apartment when contacting the IFTS

To reimburse the tax deduction when buying an apartment, the taxpayer will have to collect a fairly extensive set of papers. It will include the following documents for the tax deduction for the purchase of an apartment:

• the form tax return 3-NDFL;

NOTE! The 3-NDFL declaration for 2018 is submitted in a new form.

• copy of the taxpayer's passport (pages with basic information and registration);
• 2-NDFL certificate (original is required);

IMPORTANT! If the taxpayer worked for several employers during the reporting period, he should submit certificates from all places of work.

• sales contract (contract equity participation);

Documents for deduction issued by the employer

In the event that the taxpayer does not want to wait until the end of the year, in order to receive a deduction for an apartment, he can contact his employer and receive the deduction from him.

How to apply for a tax deduction when buying an apartment from an employer?

In this case, the employee must first contact the tax office with a set of documents (in fact, it comes about the same documents that are described in the section "Documents for tax deduction for the purchase of an apartment" of our article, except for the declaration in the form of 3-NDFL) and apply for a notice of the right to tax deduction. Having received a notification from the inspection, you must take it to the accounting department of the enterprise and write a statement to the employer. Based on this, personal income tax will not be withheld from the employee's income.

For information on what type of deduction you can submit an application in electronic form, see the material "Application to an agent for personal income tax deduction can be electronic."

If a taxpayer works in several places, he has the right to receive a deduction in each of them by taking the appropriate number of notifications from the IFTS.

At the same time, already withheld from the beginning current year work tax is refundable. Read more about this in the materials "The Ministry of Finance no longer argues: personal income tax withheld before receiving the deduction documents from the employee must be returned" , "The Ministry of Finance - about the deduction for an apartment not from the beginning of the year."

Let's look at an illustrative example.

Example 3

In January 2019 Kozlov A.N. at the expense of own funds bought an apartment worth 2,000,000 rubles. Kozlov A. N. is officially employed in 2 companies: LLC "IKS" and LLC "TEKS". His monthly income is 50,000 and 35,000 rubles. respectively. Personal income tax, which he pays per month, is equal to 6,500 rubles. at the 1st place of work and 4,550 rubles. on the 2nd.

Having decided not to wait until the end of the year and receive a deduction from the employer, he submitted a full set of documents for the deduction and an application for the issuance of 2 notifications for 2 places of work to his IFTS. The verification was successful, and in May 2019, he was given notifications.

Starting from May 2019 at IKS LLC on the basis of a notification tax authority they stopped withholding personal income tax from A. N. Kozlov's salary. In this regard, he began to receive 50,000, and not 43,500 rubles, as it was before (50,000 - 6,500). In total, from May to December 2019, he will receive a tax on IKS LLC in the amount of 52,000 rubles. (6,500 × 8 months). In addition, at the place of work, he will be refunded the amount of tax withheld for the period from the beginning of the year - 26,000 rubles. (6,500 × 4 months).

At the 2nd place of work (LLC "TEKS"), the amount of tax refundable for the year will be 54,600 rubles. (35,000 rubles / month × 12 months × 13%).

As a result, for 2019, the total amount of tax reimbursed to A.N. Kozlov will be equal to 132,600 rubles. ((50,000 + 35,000 rubles / month) × 12 months × 13%).

Remaining tax in the amount of RUB 127,400. (2,000,000 × 13% - 132,600 rubles) Kozlov A.N. will be able to return in 2020, having received new notifications from the Federal Tax Service Inspectorate for the remainder of the tax not returned to him.

Is it possible to deduct for housing purchased more than 3 years ago

If the apartment was bought more than 3 years ago, but you did not receive a deduction for it, you have the right to do it later. The statute of limitations for deduction is not established by law. However, remember that you can return the tax no more than 3 previous years. For older periods, a refund is not possible by virtue of Art. 78 of the Tax Code of the Russian Federation. For example, in 2019, you can file returns and get a deduction for 2018, 2017 and 2016.

Outcomes

To draw up a deduction for a purchased apartment, you will need to collect a fairly extensive set of documents, the composition of which depends on the nuances of buying a home. It will need to be submitted to the IFTS either at the end of the tax period, or before its end. In the first case, the tax will be returned by the IFTS, and in the second, it can be obtained directly from the employer on the basis of confirmation of the right to deduction issued by the IFTS.

In practice, the period for refunding the tax deduction when buying an apartment through the inspection takes about 4 months: it takes 3 months for the tax authorities to carry out office check declaration and submitted documents, and another 1 month - for the refund of the tax paid.

Sections:

For what expenses can you get a tax deduction for buying an apartment?

There are four main groups of such costs.

For the purchase of housing

The deduction applies to the purchase of residential buildings, apartments, rooms or shares (shares) in them.

And if the housing was purchased without finishing, then with the help of a deduction, you can also reimburse the costs of repairs and finishing - moreover, as a cost finishing materials, and to pay for the services of a team of repairmen, as well as to develop design and estimate documentation for finishing work. But there is one condition: the contract for the sale of real estate, in which these improvements are made, must mandatory contain a condition that the property is sold in a state of unfinished construction or without finishing ().

For housing construction

The deduction can also be received if the construction of the object has not yet been completed (for example, when participating in the shared construction of a house). Please note that in the latter case, in order to receive a deduction, a deed of transfer for the apartment or another document on the transfer of the shared construction object by the developer and its acceptance by the participant in the shared construction, signed by the parties, is required. In its absence, even if you have a contract for participation in shared construction and a receipt for payment on it, you will not be able to take advantage of the property tax deduction (,).

And in the case of acquiring an apartment under an agreement on participation in shared construction, the rights under which were obtained by the taxpayer under an agreement on assignment of rights of claim, to confirm the right to a property tax deduction, the taxpayer submits an agreement on shared construction, an agreement on the assignment of rights of claim for an apartment in a building under construction and an act of transfer of the apartment to the taxpayer. In this case, the expenses for the purchase of an apartment include expenses incurred by the taxpayer in accordance with the concluded agreement on the assignment of rights of claim under the agreement for participation in shared construction ().

You can also deduct expenses for:

• development of design and estimate documentation;
• purchase of building and finishing materials;
• works or services for construction (completion of a residential building or a share (shares) in it, not completed construction) and decoration;
• connecting the house to the networks of electricity, water and gas supply and sewerage or the creation of autonomous sources of electricity, water and gas supply and sewerage ().

On mortgage interest

You can compensate for the cost of a loan if it is issued for both construction and purchase of housing. In this case, it will be necessary to confirm the fact of payment of interest by payment documents - receipts for credit orders, bank statements of transfer Money from the buyer's account to the seller's account, etc. ().

For the purchase of a land plot

The deduction will be provided to the taxpayer in the presence of one of the following circumstances: if the acquired house stands on this land, or if the land is provided for individual housing construction.

It should be borne in mind that the expenses that are accepted for deduction are strictly defined in tax legislation and other costs cannot be deducted (). So, owners of garages and other non-residential real estate will not be able to claim reimbursement of part of their expenses.

It is important that real estate must be located strictly on the territory of Russia (). Thus, the Russian owner of a villa on the tropical islands will not be able to take advantage of the deduction when buying it.

How much can I get a deduction when buying an apartment?

The amount of deductions varies depending on what expenses the taxpayer claims to be reimbursed:

• for the purchase of real estate or land plot under housing or intended for its construction: in the amount of actually incurred expenses (), but not more than 2 million rubles. (). Thus, the buyer of the apartment can return on this basis no more than 260 thousand rubles;
• to pay off mortgage interest: in the amount of actual expenses incurred (), but not more than 3 million rubles. (). Thus, the borrower can return on this basis no more than 390 thousand rubles.

Who can get a tax refund when buying an apartment?

First of all, the current legislation provides for the provision of a tax deduction when buying a home only to a taxpayer. Taxpayers are organizations and individuals who are charged with the obligation to pay taxes ().

In addition, individuals, as a general rule, must be tax residents of the Russian Federation (). These include citizens who actually stay in Russia for at least 183 calendar days within 12 consecutive months. This period is not interrupted in case of short-term (less than six months) trips abroad for treatment, training or work in offshore hydrocarbon fields (). The time limit for stay in Russia is not established for representatives of the authorities and local self-government sent abroad, as well as for Russian military personnel serving abroad. These persons are recognized as tax residents, even if they have not been on the territory of Russia for a single day during the year ().

Also, a separate procedure has been established for the recognition of residents of the Republic of Crimea and Sevastopol as tax residents in 2015. For them, 183 days of residence are calculated during the period from March 18 to December 31, 2014 ().

Persons who are not Russian tax residents can also be payers of personal income tax, but only if their source of income is located in Russia (). However, they cannot receive a tax deduction ().

In addition, in order to receive a tax deduction, you need to have the income itself, which is taxed. If the taxpayer does not have any income from which he is obliged to pay personal income tax, then he will not be able to receive a tax deduction. This tax is levied on income received by tax residents both from Russian sources and from sources outside the Russian Federation, and for non-residents - only from Russian sources ().

It is important that the deduction is provided only to property owners. If you paid for the purchase of an apartment for another person, but you yourself did not become the owner of this home, then you will not be provided with a tax deduction. As well as not provide such a deduction and this person. An exception is the case of the acquisition of housing in the ownership of their children or wards under the age of 18, or the construction of residential real estate for them ().

If a spouse bought an apartment (and, according to the rules of family law, it was transferred to their common joint property), then the question often arises: is each of them entitled to a deduction or only the one for whom the property is registered? The Ministry of Finance of Russia considered that both spouses can claim the deduction, and both the husband and wife are entitled to a deduction in full, up to 2 million rubles. At the same time, the co-owner who has not applied for such a deduction retains the right to receive a property tax deduction for another property in full. True, this rule applies only if the documents confirming the emergence of ownership of the object (or the act of transfer - when acquiring rights to the object of shared construction) are issued after January 1, 2014 ().

For objects purchased before January 1, 2014, a different rule applies: the amount of the deduction is distributed between the spouses in accordance with their written application. Recall that you can get a deduction from income for three years preceding the year of filing tax (). In other words, if a taxpayer applied for a tax deduction for the purchase of a home in 2018, receive a deduction from income previous periods he can only for 2017, 2016 and 2015. At the same time, the moment of acquiring an apartment does not matter, since there are no restrictions on the term of circulation, net of deduction ().

However, if the spouses' real estate was registered not in joint, but in common shared ownership, then each of the spouses must confirm the expenses incurred for its acquisition on their own and it is for the amount of these expenses that he will be provided with a tax deduction ().

Restrictions on obtaining tax deduction when buying an apartment

So, a tax deduction on this basis can be obtained only once in a lifetime (). However, one-off means the full use of the amount of the deduction, therefore it is not a violation to use the deduction for several properties. Only after receiving the full amount of the tax deduction does the taxpayer lose the right to reuse it. For example, if a citizen purchased an apartment worth 1.5 million rubles, then he will be able to declare the deduction again, when buying the next apartment or, for example, building a house - but already for an amount not exceeding 500 thousand rubles. It should be noted that these rules are valid only from January 1, 2014, so if you used the tax deduction on housing purchased before this date, then it is no longer possible to re-claim it, regardless of the amount of the previously granted deduction. So, if the taxpayer from our example purchased the first apartment before January 1, 2014, then the remainder of his deduction (500 thousand rubles) would simply “burn out” (,).

It is important that the rule on the transfer of part of the unused deduction applies only to the purchase or construction of housing. If a citizen wishes to claim a deduction for interest on a mortgage, he can do this only once, even if the amount of the deduction does not reach 3 million rubles. (,).

A tax deduction will not be provided for part of the cost of housing paid for by other persons (in particular, the employer) or maternity capital and in the case of the acquisition of real estate from related parties. The latter include, for example, a spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (curator) and ward ().

Thus, you can receive a tax deduction when buying an apartment if the following circumstances are present simultaneously:

• you are a taxpayer, Russian tax resident and pay personal income tax;
• the acquired or constructed real estate is located on the territory of Russia;
• you paid for the specified objects in whole or in part, or interest on loans (borrowings) for their purchase or construction and are their owner;
• you have not previously received a similar property tax deduction in full (or did not receive it in any amount before January 1, 2014, and in relation to the mortgage interest deduction, it is required that you never receive it at all before - regardless of whether before or after January 1, 2014);
• the property was not acquired from related parties.

In what cases the property tax deduction for the purchase of housing cannot be obtained?

What documents are needed to receive a tax deduction for an apartment?

To receive a tax deduction for a purchased or built residential property the following documents will be required:

• (issued by the employer, if there are several of them, then you can get such a certificate from each of them);
• copies of documents confirming ownership of the property (certificate of state registration property rights, an agreement on the acquisition of property or on participation in shared construction, an acceptance certificate);
• documents confirming the costs incurred during the purchase or construction (commodity and cashier's checks, receipts, bank statements, acts on the purchase of materials from individuals with an indication of the seller's address and passport data and other documents) ();
• documents confirming the cost of interest on a loan or a loan for the purchase of real estate when applying for a deduction on this basis (agreement and schedule for repayment of a loan (loan) and payment of interest on it, payment documents for payment of interest);
• application for a tax deduction;
• a copy of the child's birth certificate (if the property is registered for a minor child);
• a copy of the marriage certificate (if the property is in common joint ownership);
• the decision of the guardianship and trusteeship authority on the establishment of guardianship or trusteeship (if the real estate is acquired by the guardians (trustees) in the ownership of their wards under the age of 18);
• confirmation of the right to receive a tax deduction from the Federal Tax Service Inspectorate (in case of receiving a deduction through an employer).

If the deduction is provided for the purchase of a land plot for individual housing construction, there is one caveat. You can get such a deduction only after the completion of construction and registration of the rights to the erected house (). Therefore, the views in tax certificate on the ownership of such a site will not be enough to receive a tax deduction - you will also need to submit a certificate of ownership of a residential building built on it.

Please note that all documents confirming the costs incurred must be drawn up in the prescribed manner, have everything required details, seals and signatures ().

1. Completed tax declaration in the form of 3-NDFL (original). It can be completed on our website under the section "3-NDFL Declaration" / "Fill in online".

2. Application for a tax refund with the details of the bank account to which the money will be transferred to you (original). Together with the declaration, our website will form the correct application for you: "3-NDFL Declaration" / "Fill in online" (only for declarations starting with the declaration for 2014).

3. Certificate (s) 2-NDFL on income for the year for which you want to return taxes issued by the employer (original). The accounting department of your employer will know what a 2-NDFL form is.

By the amount paid for housing

4. Purchase agreement (copy).

5. In the case of the purchase or construction of housing, a document confirming the date of registration of the title to the property. This is a certificate of state registration of rights, if the property was registered before July 15, 2016, or an extract from the USRR, if the property was registered starting from July 15, 2016. In the case of investing in an apartment under construction under a DDU (equity participation agreement) - the act of transferring the apartment.

6. Documents confirming payment: cashier's checks, receipts, payment orders, bank statements, seller's receipt (not necessarily notarized), and the like (copies).

Mortgage interest

7. Credit (mortgage) agreement (copy).

8. Schedule of loan repayment and interest payments under the loan (mortgage) agreement (copy). Such a schedule can be a clause or an appendix to a contract, or it can be some kind of separate document. The repayment schedule can be described in words.

9. Bank certificate of interest actually paid for the year (original). Bank employees usually know what this is about. Each bank provides a certificate in its own form. The main thing is that the certificate contains the amount of interest paid for the year in rubles and the year is indicated.

10. Documents confirming payment (cashier's checks, receipts, payment orders, bank statements, etc.) (originals or copies). Despite the fact that you provide a certificate of interest paid, you will need to attach documents confirming the payment. This is the formal requirement of the inspection. If such documents are not preserved, then you need to take from the bank (along with a certificate of interest paid) an account statement, from which you can see the repayment of interest. Such a statement will replace payment documents.

For decoration (repair) of housing

11. Documents confirming the cost of purchasing finishing materials and finishing.

In case of joint ownership or return for a spouse

12. Application (it is also sometimes called the "Agreement") on the distribution of the deduction (original), if the cost of housing is less than 4 million rubles. Neither the notarization of this document nor the presence of the second owner (the owner who does not submit a declaration) is required when submitting this document. you can download a sample application for a situation without mortgage interest deduction, and for a situation with a mortgage interest deduction.

Note. According to the old rules (if you had the right to deduct before 2014), such an agreement must be made in the event of a general joint ownership... According to the new rules (if you have the right to deduct since 2014, including 2014), such an agreement, as a rule, is made only if the cost of housing is less than 4 million rubles. If the cost of housing is 4 million rubles or more, in any case, everyone is entitled to a deduction of 2 million rubles, so there is no need to distribute anything. And no agreement is needed.

13. Certificate of marriage (copy).

In case of shared ownership with a child or return for a child

14. Birth certificate of the child (copy).

How to get the maximum deduction quick and easy?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with Tax. With the Tax, the inspectorate will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose - take the documents to the inspection yourself or submit them online.

Pensioners who carry forward the deduction to previous years

15. Pension certificate (copy). Such a document is needed if you use the right to receive a deduction for past periods by filling out a declaration for the years before the year of housing registration. Pensioners, unlike others, have the right to receive a deduction for the years before the year the deduction becomes eligible.

In case of a court decision

16. If the certificate of registration of the right to housing was issued by a court decision and you do not have investment in an apartment under construction, then you need to attach a court decision (copy). In the case of investing in an apartment under construction, the act of transferring the apartment is important, and not the certificate of registration of the right, therefore, even if the certificate of registration of the right was issued by a court decision, the court decision does not need to be applied.

In case of submitting documents for another person

17. Power of attorney (copy).

How to prepare and certify documents

The 3-NDFL declaration and the application must be submitted in the original. We also recommend submitting the original 2-NDFL certificate, bank certificate of interest paid for the year and bank statements. As for the rest of the documents, you must submit either the original document, or a notarized copy, or a copy certified by yourself. In the latter case, we recommend that you submit the declaration in person (not by mail) and take the original documents with you to the tax office. Inspection staff can verify that the copies match the originals and affirmative marks on the copies. Submitted documents will not be returned, therefore we recommend submitting copies of documents when it is allowed to keep the originals for yourself.

When certifying copies on your own, such certification must include the phrase "The copy is correct", your signature, a transcript of the signature (better last name, first name, patronymic in full), the date of certification.

We fill out the tax return

To proceed to completing the 3-NDFL tax return on our website, please click the Next button below.

If you are going to receive a deduction for 2018

If you want a tax refund for 2018, you must wait until the end of 2018. Deduction documents can be submitted from the first business day of 2019. In addition, the program for the preparation of 3-NDFL for 2018, which you need, will appear on our website in January 2019. This is because the 2018 return is usually filed at the end of 2018.