Property deductions for personal income tax per year. Personal income tax reimbursement when buying an apartment

17.04.18 747 158 12

The state is ready to give you 520 thousand rubles. Take them away.

Ekaterina Miroshkina

economist

You bought an apartment: with your own money or with a mortgage. Under certain conditions, the state is ready to return part of the money to you. In total, you can get 260 from the budget or even

This article will only talk about the tax deduction when buying an apartment. Finishing, mortgage interest, building a house and declaration - separately.

How to get a tax deduction for an apartment: a quick guide

1. Check all conditions for deduction. You can get a tax deduction only if all requirements are met.
2. Understand the nuances of your situation. Links to analyzes of special cases are in the article.
3. Choose the method of receiving the deduction: at the tax office or at the employer.
4. Prepare documents according to the list from the article: make copies and scans, keep the originals at hand.
5. Fill out the 3-NDFL tax return or application for notification.
6. Send the documents to the tax office: in person, by mail or through the taxpayer's personal account.
7. Wait for the money in the account or take the notice and take it to work.
8. Keep track of the remainder of the deduction in order to pick up another part of the personal income tax next year.

Material: what is a deduction

If you work officially and receive a salary, then you pay income tax individuals... This is usually 13%. And although this money is withheld and transferred to the budget by your employer, the money itself is yours and it is you who pay it.

Tax deduction- this is an opportunity to get back a part of the paid personal income tax from the budget. The principle of operation is this: the state recognizes that you have spent part of your income on something useful, and allows you to deduct this amount from your taxable income. As a result, the tax base becomes smaller and you either do not need to pay tax for some time, or an overpaid amount appears, which is returned to your account.

To receive deductions, you need to be tax resident, pay personal income tax and have confirmation that you have spent the money on something necessary in the opinion of the state: bought a house, paid for treatment or study, donated to charity. If you are an individual entrepreneur on the simplified tax system, then you do not pay personal income tax - there is another income tax and it is not suitable for deduction. If you are a non-resident, you are not given a deduction.

There are several types of deductions. For example, there are social, property, professional, standard and investment. When you buy an apartment, you are entitled to a property deduction. The rules that apply to the tax deduction when buying real estate do not work for other types.

Except return income tax when buying an apartment there is a return on sale - this is different, do not mix it up. They do not replace or cancel each other.

When it comes on deductions, two concepts are used: the amount of deduction and the amount of tax to be refunded. The deduction amount is how much the state allows you to reduce your income when buying an apartment. Personal income tax amount to return - how much money will actually be returned to you from the budget. In simple terms, the refund amount is 13% of the deduction amount.

We regularly tell you how to get the maximum deductions, payments and benefits

When the right to a deduction arises when buying an apartment

A deduction can only be claimed if several conditions are met.

You paid for the apartment and you can confirm this with documents. Payment can be full or partial, but must be mandatory: the amount of the deduction depends on the actual costs. You cannot receive a deduction for an inherited or donated apartment, because you have not spent anything, which means you have not reduced the taxable base. Participants military mortgage they also cannot use the deduction on a general basis, because the state gives them part of the amount for an apartment.

There are title documents. For a new building, this can be an act of acceptance and transfer of an apartment. Contract equity participation will not work, even if you have paid the full amount - you will have to wait until the apartment is rented out.

For secondary housing, ownership must be confirmed by a certificate or extract from the USRN. Apartment documents must be issued for you or your spouse. Mom's apartment will not be suitable for deduction, even if it is actually yours and you paid for it.

The seller is not a close relative to you. When buying an apartment from interdependent persons, no deduction will be given. You can buy an apartment from your mother or sister, but you cannot get a deduction for such a transaction. Even if you honestly gave your mom the money for the apartment, they will definitely refuse the deduction. Conscientiousness will not help here - this has already been verified in the Supreme Court.

You cannot hide a purchase from interdependent persons: the tax office will check the relationship by common bases. If there is interdependence not between relatives, but for other reasons, then they will figure it out and demand to return the money.

For a tax mother-in-law, this is not a mother. So, they won't give a deduction for a deal with my mother, but for a deal with my mother-in-law, you can get it. You cannot buy an apartment from your brother for deduction, but you can buy an apartment from your wife's brother. Then think for yourself.

Not only close relatives can be interdependent, but also other people who could influence the terms and result of the transaction. For example, a common-law wife or the father of a common child. But this is in theory - the tax authorities still have to prove it.

You can apply for a tax refund when buying an apartment from the son of a mother's friend.

Previously, you did not exercise your right to deduction. The property deduction when buying an apartment has a limit, and each person is given one for life. You cannot reuse a deduction over the limit. If you have already applied for a tax refund when buying an apartment and you do not have a deduction balance - that's all, then you can skip reading.

Apartment in Russia. There is nothing to add here.

Documents for registration of a deduction for an apartment

All documents can be provided in copies, the tax office itself will check them against the databases. If you have any questions, you will be asked for the originals - they will call and take you. But this does not happen often - usually there are enough scans sent through the personal account, or copies attached to the declaration.

List of documents for registration of a deduction:

1. A copy of the certificate of ownership or an extract from the USRN.
2. A copy of the contract for the acquisition of real estate and the act of its transfer.
3. Payment documents (receipts for credit orders, bank statements on the transfer of money to the seller's account, receipt, sales and cash receipts).
4. Help 2-NDFL, if you submit a declaration.
5. Application for the distribution of the deduction between the spouses if they bought an apartment in marriage.

What documents to confirm expenses

A deduction will not be given if you do not confirm that you spent money on the apartment. And since cashier's checks are usually not knocked out for an apartment, you will have to additionally attend to the necessary documents.

There are several nuances with payment documents that neither a realtor nor a tax inspector will tell you about. Usually they pop up when you make a deduction - then it is too late to fix something.

Receipt. Payment can be confirmed by a receipt - moreover, the usual one, not certified by a notary. The main thing is that it contains all the information about the apartment and the seller, his signature, the amount and date of the transfer of money. The receipt must be written by hand: if the realtor gives you a printed one on a computer, it is better to refuse and ask the seller to write in person. This is important not only for the deduction.

Contract. You can confirm payment for deduction by an agreement if it contains a clause that the seller received money. The contract must be certified by a notary - this is also a confirmation of payment. It is not necessary to present a receipt.

The Ministry of Finance is not against the confirmation of expenses even by an agreement not certified by a notary. It is enough to indicate in it that the payments for the apartment were made in full, the buyer handed over, and the seller received the entire amount.

But it's better to take a receipt after all. It is not a matter of deduction: the Supreme Court considers that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to claim back the apartment

Banking documents. To confirm payment through a bank, receipts and account statements are suitable. A newsletter from a bank will not work. Store receipts and payments.

When do you need to submit documents

Documents confirming the right to a tax deduction when buying an apartment must be submitted together with a declaration or application. If you submit a declaration in your personal account, you can attach files there. If you bring it in person or send it by mail, you can make regular copies on a photocopier. They will be checked by the tax office.

Copies are fine for verification. If the tax authority wants to check the information, it will make inquiries through its own channels: to Rosreestr, registry office, notaries or a pension fund.

If some documents are needed in originals or something is not enough, the inspector can call and ask to provide them. Therefore, in the declaration it is worth indicating a real telephone number for communication, and the originals should be at hand.

How many times can you receive a tax deduction when buying an apartment

The tax deduction for the purchase of an apartment can be obtained only once. This means that each person will be able to return a maximum of 260 thousand rubles of personal income tax when buying a home, excluding mortgage interest - that is, 13% of 2 million rubles.

If the apartment costs less than 2 million rubles, you can get back 13% of the actual expenses. If the property is more expensive, the deduction will be equal to the maximum possible amount - 2 million rubles, and the tax to be returned will be 260 thousand rubles.

But the remainder of the deduction when buying an apartment for some time now can be transferred to other objects.

You can transfer the remainder of the deduction to other objects only when buying an apartment. This will not work with mortgage interest - this deduction is given only for one object.

Deduction limit and transfer of the balance to other objects

The deduction for the purchase of an apartment is equal to the amount of your expenses. But the state is not ready to return 13% of any amount of expenses for an apartment, so it has set a limit: since 2008 - 2 million rubles per person.

From January 1, 2014 the deduction limit is not tied to an object, and the remainder can be transferred to other objects.

If in 2015 you bought an apartment for 1.5 million rubles and returned the tax, then when buying another apartment in 2018 you can use the rest of the deduction and take another 65 thousand from the state.

The limit and conditions for deduction are determined by the year in which the right to deduction arose. Not for the period when you paid for an apartment in a new building or filed a declaration, but when you received an act or certificate of ownership.

For example, in 2007, the deduction limit was 1 million rubles. If you got the right to a deduction in 2007, and you declared it only in 2018, then you will return a maximum of 130 thousand even if the price of an apartment is 2 million or more. The increase in the deduction limit in 2008 does not apply to you.

But you don't have to use the deduction for that particular apartment. You can not declare it yet, buy another apartment (even selling the previous one) and then use your right to deduction - with an increased limit and the ability to transfer the remainder to other objects. If the tax has already been returned to you, you cannot refuse the deduction and declare it for another apartment in a larger amount.

Carrying over the balance to the next year

To use the entire deduction for the year, you need to earn about 170 thousand rubles a month. Then the annual income will exceed 2 million and it will be possible to immediately collect the maximum possible amount of tax - 260 thousand. But this is not the case for everyone, so it is usually impossible to use the entire deduction in a year.

The remainder of the deduction can be carried over to the next years until the taxpayer is refunded the entire amount of personal income tax paid.

For example, if an apartment costs 2 million rubles, and income is 1 million rubles per year, then the deduction will stretch over two years. And if at the same price of the apartment the annual income is 500 thousand rubles, then the personal income tax will have to be returned within four years. You can extend the deduction for any period until the state returns 13% of the total cost of the apartment.

Exception for retirees. If you buy a retired apartment, you can return the tax for the year you bought the apartment, and three years before that. In fact, a pensioner returns personal income tax immediately in four years - no one else has such privileges. You can file four declarations and get a lot of money right away. It does not matter whether the pensioner is working or not. If you receive a pension, you take personal income tax immediately in four years.

This rule is needed in order for the pensioner to receive more money while he receives taxable income. Or he was able to return the tax for a longer period - while saving up for an apartment. When he receives only a pension, he will stop paying personal income tax and will no longer be able to take anything from the budget.

For how long can the tax be refunded?

Tax can be refunded only for three years preceding the year of filing the tax return. But not earlier than the year in which the right to deduction appeared. This is how it works.

Example with payment before ownership. The new building was paid for in 2015, and the title to it was issued only in 2017. The right to deduction was introduced in 2017. In 2019, the owner submits declarations for 2018 and 2017. He will be refunded the personal income tax paid in these and subsequent years, but for 2016 it will not be refunded, because then there was no right to deduction, although the expenses were already there.

Example with a three-year deduction. If the apartment was bought in 2016 and at the same time the title to it was issued, but the declaration was never submitted, in 2019 three declarations can be submitted: for 2016, 2017 and 2018. The tax will be refunded for these three years.

An example with a long-term purchase of an apartment. It happens that people buy an apartment, but they do not know anything about the deductions. For example, housing was bought in 2014, and only learned about the deduction in 2019. Then you can file a declaration for 2018, 2017 and 2016 - that is, for three previous year... For all years from the date of purchase of the apartment, a deduction cannot be declared and the tax paid in 2014 and 2015 cannot be taken from the budget either. But this does not hurt to take all 13% of the cost of the apartment - if there is a balance for 2019, it can also be declared by the declaration or from the employer.

It happens that the deduction is remembered after they stop paying personal income tax. For example, in the year of buying an apartment, he was paid, and after a while the owner quit or became an entrepreneur on the simplified tax system - personal income tax does not pay. You will not be able to submit a tax return because there is no tax at the rate of 13%. In this case, the three-year rule still applies. If the time for a refund has already passed, it is no longer possible to file a return and refund tax for long periods.

How to get a tax deduction

In the next year or any other year after the purchase of an apartment, you must apply for tax return 3-NDFL. The tax return form must correspond to the year for which you want to return the tax. Forms change, so you need to keep track of this. Although a formally incorrect form is not a reason to refuse a deduction, there may be other lines, codes, and even a cost structure.

The correct form of the 3-NDFL declaration can be found on the website nalog.ru. There is also a program for filling out the declaration. The package of documents can be sent through the taxpayer's personal account. You don't even need to go anywhere. The tax office will check the declaration for up to three months, and then refund the tax to the account.

The declaration cannot be submitted in the same year when the apartment was bought - only in the following periods. If you buy an apartment in April 2018 and decide to return personal income tax according to the declaration, you will receive it only after a year. All this time, 13% will be deducted from your salary and transferred to the budget.

A deduction-only declaration can be submitted on any day: there are no time limits during the year. But if income is declared, you need to report until April 30 of next year. It is impossible to submit several declarations for the same period: each next one will be considered updated and will cancel the previous one.

How to apply for a deduction from an employer

To return personal income tax when buying an apartment, you do not have to wait for next year. You can not pay tax right away and receive a salary increase. To do this, you need to receive a notice of the right to deduction.

Serve in tax statement- the form is in the taxpayer's personal account, everything is filled out electronically. Attach copies of documents there and sign with EDS. The signature key is generated directly in your personal account.

Within a month, the tax office will give you a notification - take it to work and immediately stop paying tax. You don't have to wait a year and fill out incomprehensible sheets in the declaration: you do not need to submit 3-NDFL.

In addition to the fact that you will not be withheld personal income tax, you must also return the entire amount withheld from the beginning of the year. If you buy an apartment in September 2018 and receive a notice of the right to deduction, you will be refunded the entire personal income tax that was withheld for nine months - from January.

• if you have purchased a home;
• if you purchased land plot located under the purchased residential building or for the construction of a residential building on it;
• if you have built a house;
• if you paid off interest on mortgage loans or on loans received for the purpose of refinancing (on-lending) of such loans.

The property deduction for the purchase of real estate can also include the cost of completion and finishing, but this can only be done if the documents on the acquisition of real estate indicate that it is being sold without finishing.

2. How does the tax deduction work when buying a property?

Having issued a tax deduction for the purchase of real estate, you can return yourself a part of the previously paid personal income tax. A deduction can be issued only after the entry into ownership (signing of a transfer agreement) and only for tax periods (calendar years) following the purchase of a home. That is, you will get back part of the income tax that you paid for the years after the purchase. You cannot use the deduction for the periods prior to the purchase of the property. An exception is left by pensioners, who can transfer the deduction to the periods in which they received income subject to personal income tax, but for no more than three years.

The maximum amount of property deduction when buying real estate is 2 million rubles (13% of this amount will be returned to you). That is, if, for example, you bought an apartment worth 3 million rubles, only 2 million rubles can be claimed for deduction. If the property you purchased was worth less than 2 million rubles, the rest of the deduction can be This rule only applies if you claim the deduction after January 1, 2014. If you purchased a property and took advantage of the deduction before January 1, 2014, it is not possible to transfer the balance to another purchase.

In the case of interest on loans (borrowings) maximum amount to which a tax deduction can be applied - 3 million rubles.

You can apply for both of these deductions at the same time. In this case, the amount to be refunded upon granting the deduction cannot be more than the taxes paid by you for the year. However, you can get a deduction for several years by filing returns and claims for deduction for the periods in which you paid income tax.

There is no limitation period for obtaining a property deduction. But you can only declare it in three last years(that is, part of the taxes paid over the last three years will be returned to you). For example, in 2019 you can apply for a deduction for 2018, 2017 and 2016 (if the property was purchased before 2016).

3. What can be included in the purchase cost of real estate to receive a deduction?

Actual expenses for new construction or acquisition of a residential building or share (s) in it, which can be claimed for property tax deduction, may include:

• costs for the development of design and estimate documentation;
• expenses for the acquisition of construction and finishing materials;
• expenses for the acquisition of a residential building or a share (stakes) in it, including if its construction is not completed;
• expenses related to construction work or services (completion of a residential building or a share (stakes) in it, if construction is not completed) and finishing;
• the costs of connecting 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.

The actual costs of purchasing an apartment, room or share (shares) may include the following costs:

• expenses for the acquisition of an apartment, room or share (shares) in them or rights to an apartment, room or share (shares) in them in a house under construction;
• expenses for the purchase of finishing materials and work related to the finishing of an apartment, room or share (shares) in them, as well as expenses for the development of design and estimate documentation for finishing work.

The costs of completing and finishing the purchased residential building or the share (shares) in it or finishing the purchased apartment, room or share (shares) in it will be deducted only if the contract provides for the acquisition of a residential building, the construction of which has not been completed, an apartment, rooms or shares (shares) in them without decoration.

4. What documents are needed to receive a deduction?

To register a property deduction when buying an apartment (house, land, etc.) through the tax office, you will need:

• a certificate from the employer in the form 2-NDFL for the period for which you want to issue a tax deduction;
• a copy of the agreement on the acquisition of a residential building or a share (shares) in it, documents confirming the ownership of a residential building or a share (shares) in it (extract from the USRN) (during the construction or acquisition of a residential building or a share (shares) in it);
• a copy of the agreement on the acquisition of an apartment, room or share (shares) in them and documents confirming the ownership of an apartment, room or share (shares) in them (extract from the USRN) (when purchasing an apartment, room or share (shares) in them in own);
• a copy of the contract for participation in shared construction and a deed of transfer or other document on the transfer of the object shared construction the developer and his acceptance by the participant of the shared construction, signed by the parties when acquiring the rights to the object of shared construction (an apartment or a room in a building under construction);
• copies of documents confirming ownership of a land plot or a share (stakes) in it, and documents confirming ownership of a residential building or a share (shares) in it (extract from the USRN) (when purchasing land plots or a share (shares) in them) provided for individual housing construction, and land plots on which the purchased residential buildings or share (shares) in them are located);
• a copy of the child's birth certificate (when parents acquire real estate in the ownership of their children under the age of 18);
• a copy of the decision of the guardianship and trusteeship authority on the establishment of guardianship or trusteeship (when the guardians acquire real estate in the ownership of their wards under the age of 18);
• copies of documents confirming the costs incurred for the completion and finishing (receipts for credit orders, bank statements of transfer Money from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals with the indication of the seller's address and passport data and other documents), - upon deduction of the costs of completion and finishing;
• a copy of the marriage certificate (when acquiring property in common joint ownership);
• a written statement (agreement) on the agreement of the parties - participants in the transaction on the distribution of the size of the property tax deduction (when acquiring property in common joint ownership);

If you paid off the loan:

• a copy of the target loan agreement or loan agreement, mortgage agreement concluded with credit or other organizations, the loan (loan) repayment schedule and interest payments for the use of borrowed funds;
• copies of documents confirming the payment of interest on the target credit agreement or a loan agreement, a mortgage agreement (in the absence or burnout of information in cashier's checks such documents can serve as extracts from the personal accounts of the taxpayer, certificates of the organization that issued the loan, on the interest paid for using the loan).

5. How to apply for a tax deduction from an employer?

You can apply for a tax deduction from your employer without waiting for the end of the tax period (calendar year). But for this, you still have to submit documents to the tax office in order to confirm your right to receive a deduction.

Together with the documents confirming your right to deduction, you must submit an application to the tax office at your place of residence confirming the taxpayer's right to receive a property tax deduction.

You can submit documents:

• online, using the service " Personal Area taxpayer "on the website of the Federal Tax Service.

Within 30 days tax office must certify your eligibility for the deduction. You will then need to submit to the employer:

• notification of confirmation of the right to deduction;
• a free-form application for a tax deduction.

The employer must provide you with a deduction starting from the month in which you apply to him. If he withholds personal income tax without taking into account the tax deduction, he will have to return the amount of excess tax withheld to you. To do this, you will need to submit an application to the accounting department for the return of overly withheld personal income tax, indicating in it the bank account for transferring the overpayment. The employer must remit the excess withheld amount to you within three months from the date of receipt of your application.

A completed declaration, the documents required to obtain a deduction, as well as an application for the return of overpaid personal income tax must be submitted to the tax office at the place of residence. It can be done:

• online, using the service "Personal account of the taxpayer" on the website of the Federal Tax Service.

Within three months from the date of your submission of the declaration and supporting documents, the Federal Tax Service will conduct a desk audit and send you a message about the decision. If a positive decision is made, the amount of overpaid tax should be returned to you at the end office check(if you submitted your application for a deduction together with the declaration) or within 30 days after submitting the application.

To begin with, let us recall in general terms what a tax deduction is in general when buying an apartment, who is entitled to it and how to arrange it.

Who is eligible for a tax deduction?

A tax deduction can be issued by an individual who has bought an apartment. Since 2014, the deduction can be applied to more than one property. The limitation here is only the maximum deduction amount.

How much is the deduction?

Its total size cannot exceed 13% of the established maximum cost of housing in 2 million rubles - 260 thousand rubles. That is, 260 thousand is the maximum that you can get from the state for this moment when buying an apartment. However, you will not be able to get the entire deduction immediately. The annual deduction is limited to your annual income- you will not be able to get more than you transferred personal income tax from the moment you bought the apartment. Receive the maximum amount of tax deduction of 260 thousand rubles. buying an apartment at once is possible only with an annual salary of more than 2 million rubles. The balances of the amount are carried over to the following years.

How do I get it?

A deduction is made by filing a tax return in the form of 3-NDFL. It is accompanied by a certificate of income (2-NDFL), documents confirming the expenses for the purchase of real estate (for example, a check) and documents for the apartment itself (certificate of ownership, sale and purchase agreement, equity participation agreement and an act of acceptance and transfer in the case of a new building ).

What has changed in the tax deduction when buying an apartment in 2016?

In 2016, the concept was introduced cadastral valuation real estate and minimum valuation tax base below which the apartment cannot be sold now. Minimum estimate = cadastral value * 0.7, more details are possible. And although this change is more related to the seller, the buyer as a second party to the transaction may also affect - in terms of determining the purchase amount.

Mortgage

By paid mortgage interest you can still get a deduction. It is equal to the same 13% of the costs incurred on the mortgage. You can calculate the approximate amount of the deduction.

• Mortgage interest deduction can only be obtained once.
• The maximum amount of interest for obtaining a tax deduction is 3 million rubles.
• Interest deduction and apartment purchase deduction are not mutually exclusive. Thus, the maximum base for a tax deduction when buying an apartment on a mortgage is 5 million rubles - 2 million for an apartment and 3 million for interest. Total maximum tax deduction = 650 thousand rubles.

Tax deduction for retirees

Both working and non-working pensioners can receive a deduction for the last 3 years by filing an income tax return. If the pensioner did not have income during this period (pension is not considered income), then it will not be possible to draw up a deduction.

Deduction for spouses

The maximum tax deduction for spouses is 13% of each 2 million, or in the amount of 520 thousand rubles for two. Spouses can receive a deduction as per joint real estate, and for individual properties. If the maximum amount of deduction by one spouse is not fully used, the other can do it, but not more than 260 thousand rubles.

When buying an apartment (or other real estate), you can return the money paid in the form of personal income tax. As a rule, deductions for personal income tax are made by your employer, and in order to return you will need to take a 2-NDFL certificate from your employer's accounting department, which will reflect the income you received and the income tax transferred (income tax).

The right to receive a property deduction appears from the moment of drawing up the act of acceptance and transfer of the apartment, in the event that the property was purchased under an equity participation agreement (an investment agreement in an apartment under construction).

In other cases, the right to receive a property deduction appears from the moment the certificate of registration of ownership is issued (for example, when buying real estate under a sales contract or during construction, rather than buying real estate).

Example 1... You entered into an equity agreement in 2013. In 2015, you received an apartment acceptance certificate. And the certificate of registration of ownership - in 2016. Accordingly, the right to receive a property deduction appeared in 2015 (in the year when the apartment transfer and acceptance certificate was drawn up). The deadlines for obtaining the deduction are as follows: the first declaration (and other documents for deduction) for registration of a property deduction (deduction for the cost of housing and interest on a mortgage) you could submit for 2015, at the end of 2015, in 2016 or later.

Example 2... You bought an apartment under a sales contract in 2015. The certificate of registration of property rights was also issued in 2015, respectively, the right to receive a deduction appeared in 2015. The deadlines for obtaining the deduction are as follows: you can submit the first declaration (and other deduction documents) for registration of a property deduction (deduction for the cost of housing and interest on mortgages) for 2015, at the end of 2015, in 2016 or later.

Example 3... You bought an apartment under a sales contract in 2016. The certificate of registration of ownership is also issued in 2016. The first time you can submit documents (including a tax return) for obtaining a property tax deduction for 2016, at the end of 2016, in 2017. To apply, you need to wait until the end of 2016.

How to get the maximum deduction fast 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.

Purchase of an apartment on a mortgage

When purchasing an apartment using credit funds, you can return money not only for the cost of housing, but also for the interest paid on the mortgage. Both the home value deduction and the mortgage interest paid deduction are called property tax deductions.

The right to receive a deduction for the amounts spent on the payment of interest on a mortgage, and the right to receive a deduction for the cost of housing appears simultaneously - from the moment of drawing up the act of acceptance and transfer of the apartment, in the event that the property was purchased under an equity participation agreement (an investment agreement in an apartment under construction ) and from the moment of registration of the certificate of registration of ownership in other cases (for example, when buying real estate under a sale and purchase agreement).

The procedure for obtaining a deduction is as follows. Tax refund payments are first made on the cost of housing, and only then on the amounts spent on the payment of interest on the mortgage. In this case, a deduction is provided for all mortgage costs from the beginning of payments.

Example... You entered into an equity and mortgage agreement in 2015. In 2016, you have completed the acceptance certificate for the apartment. Accordingly, the right to receive a property deduction for the cost of housing and for the amounts spent on the payment of interest on the loan appeared in 2016 (in the year when the apartment transfer and acceptance certificate was issued). You can submit the first declaration on registration of property deduction for 2016, at the end of 2016, in 2017. In documents for deduction for 2016, you need to indicate the interest on the mortgage from the beginning of payments (2015) to 2016 (inclusive).

Deduction limits for real estate purchases in 2016

The limit on the cost of housing is 2,000,000 rubles. This limit has been established since 2008 and remains in place for 2016 and 2017 as well. Since 2014, the deduction is provided per person, and not per property, as it was before 2014.

Example 1... You purchased real estate in 2015 worth 4,000,000 rubles. You are entitled to a deduction of RUB 2,000,000.

Example 2... Being married, you purchased real estate in 2015 worth 4,500,000 rubles. You have the right to a deduction in the amount of 2,000,000 rubles and your spouse is entitled to a deduction in the amount of 2,000,000 rubles. Together, you and your spouse are entitled to a deduction of RUB 4,000,000.

The deduction limit for the amounts spent on the payment of interest on the loan, since 2014, is 3,000,000 rubles. and is retained for 2016. Previously (until 2014) there was no limit on mortgage interest deduction.

We calculate the tax to be returned

You can return not the amount of the deduction, but 13% of the amount of the deduction, since the deduction reduces the amount of taxable income.

If the value of the purchased property is less than 2,000,000 rubles, then maximum size refundable tax is 13% of the value of the purchased property. If the value of the purchased real estate is more than 2,000,000 rubles, then the maximum amount of income tax (income tax) subject to refund will be 13% of the established property deduction limit, that is, 13% of 2,000,000 rubles.

Example 1... You bought an apartment in 2016 worth 1,800,000 rubles. The tax refundable amount will be 234,000 rubles (1,800,000 x 13%).

Example 2... You bought an apartment worth 3,000,000 rubles in 2016. The tax refundable amount will be 260,000 rubles (2,000,000 x 13%).

The amount of tax to be refunded for a year will be up to the amount of income tax (income tax) paid or withheld for a specific year. Because for each year, only taxes actually paid (or withheld) can be refunded. Not more.

Example... You bought an apartment worth 3,000,000 rubles in 2016. At the same time, you earned 200,000 rubles in 2016, and the amount of income tax (income tax) paid for you is 26,000 rubles. Accordingly, the tax refundable for 2015 is 26,000 rubles. The rest can be carried over to other tax periods.

How to get a tax deduction

On the Tax website you will find everything you need to get a deduction in any part of Russia. The tax will help you not only to prepare and submit documents, but to maximize the refund amount, prepare the documents correctly and make the refund process as simple as possible for you. With Tax, the likelihood that the state will approve the documents and they will not have to be redone will be maximized. How it works:

To obtain the deduction documents on our website, please click the Next button below.