A package of documents for filing a tax deduction. What list of documents is required to receive a tax deduction for an apartment?

When it comes to paying taxes, citizens are sure that they have the same responsibilities.

However, in some situations Russian legislation offers tangible benefits. Everyone has had to decide in life housing issue: buy an apartment, a house with a plot, enter into shared construction.

A citizen has the right to compensation from the state for part of his costs for the purchase of real estate in the amount of 13% of the cost - tax deduction in the structure income tax() citizens.

The essence of property deduction

A working person is officially a taxpayer. The employer pays 13% taxes on all types of earnings (income). The payer is returned the amounts already paid for socially significant acquisitions (,).

The meaning of the real estate deduction is in compensation for income tax from the actual costs incurred for the purchase of housing. The amount of compensation and the algorithm for providing it depend on the specific situation.

Legislative regulation

The legal grounds and regulations for property tax compensation are determined by Article 220 of the Tax Code of the Russian Federation. Certain aspects of the application of property deductions are detailed in Letters of the Ministry of Finance numbered 03-04-05/20134 (04/29/2014), 03-04-05/60785 (11/28/2014), 03-04-05/32776 (06/05/2015).

The law establishes the following financial rules for the benefits provided:

Possibility of deduction for several apartments – now it’s real

The main innovation has changed benefit object. Now he is the owner of the property. What does this mean in practice?

The deduction can be obtained for several real estate objects within the established limits financial standards. Let’s say a person buys a studio at a price of 800 thousand rubles and one-room apartment for 1.1 million rubles. Until 2014, deductions were made only for one type of real estate at the taxpayer’s choice. Now the buyer is in a better position.

Because the total cost acquisitions amount to 1.9 million rubles, deduction due for each of them in the amount of actual costs incurred:

• “studio” deduction will be: 800,000 * 13% / 100 = 104,000 rubles;
• for the one-room apartment the state will return: 1,100,000 * 13% / 100 = 143,000 rubles;
• The total amount of payments is 247,000 rubles with an unused “play” of 13,000, which may be useful for future real estate acquisitions.

The limit applies in proportion to the costs of several apartments, even if their total cost is above 2 million. True, the total payment will not exceed 260 thousand.

The new property compensation scheme applies to owners who purchased housing after the adoption of amendments to the law, and continues to operate in 2019.

Who is entitled to compensation

Requirements to the applicant:

Legislative standards for real estate:

1. The acquisition is within the territory Russian Federation;
2. The property is planned to be used for residential purposes. Commercial premises and buildings are not eligible for tax deductions.

Legal grounds for receiving property personal income tax refunds The following situations occur:

1. Acquisition of ownership of residential premises in the primary or secondary market. This category includes apartments, private houses, rooms, land for individual housing construction, allotments for purchased housing;
2. Completion individual construction. In 2019, the purchase of housing by shared construction also allows you to get a deduction;
3. Repair and finishing work in the purchased property (confirmed by receipts, contracts with the contractor).

Restrictions

Tax legislation establishes a number of restrictions and prohibitions on the provision of financial support to home buyers.

In 2019 do not qualify for deduction:

• owners who purchased apartments before 01/01/2014 and took advantage of the preferential right. Moreover, the amount of the payment received does not matter. For example, a person purchased real estate in 2009 for 550 thousand rubles with compensation from the state of 71,500 rubles. At this point, his right is considered fully realized;
• citizens who have completely exhausted the tax limit of 260 thousand rubles after January 2014;
• close relatives buying housing from each other (parents, children, brothers/sisters);
• buyers of real estate at the expense of the enterprise. Even if the employer contributed a small part of the cost, the tax authorities will refuse payment;
• citizens who used funds to purchase an apartment (for example, or).

List of required documents

The stage of collecting documents must be approached as carefully and responsibly as possible. All you have to do is miss a certificate or miss a stamp or signature official to get a “turnaround” from the tax office. In practice, there are cases when the red tape of the apartment owner postpones the deduction to the next tax period.

In 2019, the applicant for deduction must provide:

All copies must be legible with the citizen’s note “Copy is correct” and a personal certifying signature. To be on the safe side, it is better to attach original documents. If the package is provided by mail, copies must be notarized.

Using a mortgage loan

In this situation, to the standard set legal documents and certificates the tax office will require:

1. Original loan agreement between the borrower and the bank with a copy of the document, which is better certified by the lender;
2. Credit schedule and confirmation of payments made;
3. Bank certificate about the amount of interest and the amount of deductions.

Property deduction for the purchase of an apartment and interest reimbursement target loan- these are different benefits. Buying a home with a mortgage does not exclude personal income tax refund at the cost of housing and gives the right to compensation for loan costs.

Tax refund when selling an apartment

An individual is obligated to pay tax on the income received. Depending on the period of ownership of the property by the seller, the legislator also established benefits for fiscal payments on income from the sale of an apartment.

Preferential grounds :

The situation with short-term ownership of real estate sometimes requires a different tax calculation system: by reducing the seller’s income due to the costs of purchasing an apartment.

The algorithm is beneficial in cases where the apartment has increased in price very slightly. For example, in 2013 a person bought a two-room apartment for 2 million rubles. Two years later, he sells the apartment for 2.6 million rubles.

It is more profitable for the seller to replace the reduction tax base decrease in income received: 2,600,000 – 2,000,000 = 600,000 rubles. Here the tax will be 78,000 rubles.

If we apply the standard with a deduction of a million, then we will have to part with 208 thousand.

A person can apply a deduction for the sale of housing unlimited number of times throughout life.

To process the deduction, the seller provides:

1. Passport of a citizen of the Russian Federation;
2. Documentary evidence of the duration of ownership of the property. Usually these are documents of title for the purchase of housing: a deed of gift, a will, a purchase agreement with a certificate of registration of the transfer of ownership;
3. The legal basis for the sale of an apartment is the purchase/sale agreement between the seller and the new buyer (original and copy);
4. Document of payment by the buyer of the invoiced cost - Bank statements, checks, etc.;
5. Certificate 3-NDFL reflecting income from the sale of an apartment.

Registration procedure

Tax law provides for two fundamentally different income tax restoration schemes.

Through the territorial division of the Federal Tax Service for three years in one-time payments

In this case, the compensation is transferred to the applicant’s account in an amount not exceeding the total amount of taxes paid for the accounting year. It’s rare that someone’s personal income tax is 260 thousand rubles a year, so the payment is stretched over several tax periods.

All activities are carried out by the tax office.

In 2019, you can receive the first compensation tranche after 4 months after submitting a package of documents for deduction:

• 3 months are needed for the tax service to conduct inspections of the property, legal aspects the deal and the applicant himself;
• It takes another month for funds to be transferred.

In practice, the procedure takes no more than 2-3 months.

Through the employer

This option involves exempting the applicant’s income from paying monthly tax at 13% until the amount of the deduction is fully compensated.

Delivery algorithm The benefits are as follows:

1. The applicant contacts NI with a package of documents notifying them of the desired method of compensation;
2. The fiscal authority conducts checks and notifies the citizen of its decision and the amount of the deduction;
3. The applicant provides the decision of the tax authorities at the place of work.

The accounting department of the enterprise takes upon itself all subsequent concerns about exempting a person from taxes. It is important to know that this deduction method does not require the provision of a 3-NDFL certificate.

What documents will be needed to process a personal income tax refund when purchasing an apartment are described in the following video:

When an apartment is purchased, the owner has a question: can the state return part of the amount paid for the property, and which authorities can compensate for such costs. It should be borne in mind that such compensation is handled by the Federal Tax Service Inspectorate (Inspectorate of the Federal Tax Service) and the employer, and therefore it is important to know what official papers must be on hand to issue a fiscal refund (to receive property deduction) when buying an apartment.

What is a property tax deduction

To receive a property deduction, you should take into account that it represents a demand from the state for a portion of the income tax for the newly-minted owner. Exercising the right to receive such state compensation for expenses incurred allows the current Tax Code in subparagraph 3 of paragraph 1 of article 220.

Important changes in legislation have reoriented the focus of the deduction object. Previously, its size was determined by the cost of housing and was taken into account only within one apartment. After the changes were made, the main reference point turned to the owner. The owner has the right to apply for a refund of the amount paid personal income tax amounts subject to the purchase of a new property. This rule applies when the amount to be refunded from the initial purchase is less than 2,000,000 rubles.

ATTENTION! The main condition for applying for this public service– having a stable income confirmed by the employer.

Documents for tax deduction for the purchase of an apartment

Collecting documents to obtain a tax deduction when purchasing an apartment is considered a priority problem. If an incomplete set of documents or incorrectly completed declarations is submitted, the application and all attachments may be returned after three months to eliminate deficiencies. This will delay the issue of providing compensation due to repeat procedure desk inspection, which under no circumstances can be reduced in time.

The list of documents that are needed to make a return of overpaid money to the treasury can be found on the website of any inspection. However, it should be understood that only 2 conditions are confirmed, and the following indisputable facts are provided:

• income;
• cost of own housing.

Documents for a tax deduction when purchasing an apartment should be prepared in such a way that the cameral service employees are sure that there is no forgery. You can use the services of a realtor or personally certify each attached sheet.

ATTENTION! When confirming authenticity, do not forget to indicate the date of certification.

It should be borne in mind that the documents for a tax deduction for the purchase of a mortgaged apartment are somewhat different, since the residential premises may become available financial institution if the owner fails to fulfill his obligations. The tax deduction when purchasing an apartment using documents on credit is supplemented by pledge and mortgage agreements.

When can you submit documents?

The right to claim a refund of salary tax due to the purchase of an apartment arises in the next calendar year after the completion of all manipulations with housing.

If the date of payment of ordinary taxes (on property, car, land) to the treasury is fixed, then the point indicating a property deduction when purchasing an apartment is open. That is, the owner can submit documents for a tax deduction immediately after the end of the New Year holidays.

IMPORTANT! The deadline for filing a declaration to receive a deduction is tied to the date of issue at the place of employment of 2-NDFL. The income certificate reflects all necessary information for the entire previous period.

After the employer has carried out all reporting actions in the tax office, the Pension Fund of Russia ( Pension Fund Russian Federation) and the social protection department, a certificate of income can be obtained by the employee. It should be taken into account that the inspection must have sufficient time:

• for verification (3 months);
• to confirm the right to receive a deduction (compliance with the rule of submitting a certificate of income within three years);
• for the purpose of transferring funds to the taxpayer’s current account (1 month).

From the above it follows that the deadline for transferring documentation on overpaid income tax is August 1 of the year following the purchase.

Required list of documents

Reference information about income is the first thing that begins the list of documents for filing a deduction. Thanks to this paper it is possible to determine the size Money subject to return.

The list of documents that must be provided to obtain a tax deduction includes:

1. A paper confirming the relationship to the property (previously Certificates of state registration, but later they were replaced by extracts, the same as those legal entities, only indicating ownership, encumbrances and owner).
2. Payments that record the buyer's fulfillment of his obligations. If a deposit was transferred, a copy of the receipt should be attached.
3. Marriage certificate. This document for a tax deduction for the purchase of an apartment is relevant if, for housing originally purchased by spouses, one family representative delegates his right to receive a fiscal refund. As part of this condition, it is also necessary to fill out an application to transfer the right to a second able-bodied family member. This point is relevant if the spouse in whose name the property is registered does not work at the time of filing the documents and does not receive a stable income.
4. An application for a personal income tax refund is a fundamental document for a tax deduction when purchasing an apartment.

Statement

The appeal, as well as documents for a tax refund to the owner, can be completed both at the time of declaring the right, and after the Federal Tax Service Inspectorate approves the amount according to the documents to receive a tax deduction when purchasing an apartment. Two identical copies of the application should be made, on the second copy of which the inspector must affix a stamp with the date of acceptance and the name of the employee who took the document into production.

The request must indicate the period for which the money is required to be returned, confirmed desk audit the amount and details of the taxpayer's account indicating the name of the bank.

Declaration

Specialists are usually hired to prepare the declaration. But a citizen has the right to independently, when studying the relevant instructions contained in the letters of the Federal Tax Service, fill out a form based on the list of documents to receive a deduction. It is not prohibited to rely on samples (to obtain a property deduction) that are posted on the Internet or use a service located in personal account taxpayer.

How can I arrange

Today you can use several methods for all objects of taxation, including when filing a property deduction:

• personally;
• by notarized power of attorney;
• through personal account taxpayer.

In the first case, receiving a tax deduction through a visit to the inspectorate can be replaced by sending a registered letter with a registered notification and filling out an inventory of the valuable letter.

In the second case, a trusted person will go to the tax authorities to exercise the right to a refund and register the application.

In the third case, you should obtain a login (TIN) and password (randomly generated key) or enter the closed service of the Federal Tax Service website through a confirmed account State Services portal.

ADVICE! A declaration for a property tax deduction when purchasing an apartment can be sent via electronic service tax officials. It will also be convenient to track the progress of your application.

Compliance with the form of deduction for an apartment and the completeness of the set of documents allows citizens to compensate for some costs associated with financial losses when expanding square meters or your own home appears. If the requirements for documents are met both in terms of content and composition, then the entire procedure will not take much time and effort. If the documents for deduction have any features related to the object of ownership, then the list of documents to be received will be expanded or narrowed.

According to the law, each taxpayer retains the opportunity to return the amount transferred to the tax office in excess. This is the essence of the tax deduction procedure. The traditional income tax rate is 13%. It is this amount that in certain cases the state agrees to return to its taxpayers.

The situations mentioned include the purchase of residential real estate. What documents need to be prepared to submit a request for a tax deduction, where to apply for them and how much money can be returned in general will be discussed in the story below.

The list of documents varies depending on the characteristics of a particular situation. Under any circumstances, you need to prepare the following positions:

• completed declaration in 3-NDFL format;
• copies of passport pages with personal information about the person and registration pages;
• income certificate. If for Last year you changed your place of work, you will have to get a certificate from each boss;
• application for transfer of money indicating the recipient’s details;
• an agreement confirming that the applicant has the right to own the property in question. These types of documents include contracts shared ownership and purchase and sale. The document must be submitted as a certified copy;
• certified copies of all documents evidencing payment of the cost of the apartment (receipt, various receipts, payment order etc.);
• certificate of state registration of real estate ownership (property rights). Provided as a certified copy;
• act of acceptance and transfer of real estate - a certified copy. If the property was purchased under a traditional sales contract, this deed is not required to be provided.

If you have taken out a mortgage on an apartment, in addition to the above items, prepare:

• a certified copy of the loan agreement;
• original bank statement confirming the interest collected.

Copies of payment documents may be required.

If the apartment is a shared property, the following documents must be attached to the main package of documents:

• a statement describing the share of each owner - original;
• a copy of the marriage certificate (if the share owners are spouses).

Additionally, check the following information:

• TIN of the deduction recipient;
• account number for receiving funds.

To ensure that the procedure goes as quickly as possible and without unnecessary difficulties, prepare all required package documents without missing a single item. It’s better to spend a little time, visit the tax office and check the list of certificates required specifically in your situation.

About the deduction in numbers

The recipient can count on a return of 13% of the amount that was paid directly in the form of taxes, but not from the total money spent on the purchase of the apartment. At the same time, the law stipulates that the total amount of the deduction cannot be more than the amount taxes paid.

For example, 13% of 1000 rubles equals 130 rubles. A citizen will be able to get 130 rubles back only if he has paid 130 rubles or more in taxes for the year. If it was spent on paying taxes less money, you can only get back what was paid for. The remaining amount can be transferred to the next reporting year - this possibility is provided for by law.

You also need to know that there is an approved upper deduction limit. It is 2,000,000 rubles. Consequently, the deduction, the return of which the recipient can count on, will be no more than 260 thousand (13% of 2 million). At the same time, you can only return those taxes that were paid at a 13% rate.

The previously mentioned amount of 2,000,000 has been approved since 2008. Previously, the upper limit was 1,000,000 rubles. This point must also be taken into account when calculating the amount of the deduction.

Calculator for calculating the amount of tax refund when buying an apartment with a mortgage

Each taxpayer, when purchasing residential real estate, such as an apartment, a private house or just a piece of land, can apply to tax service for in the amount of 13% of the amount of money spent.

At the same time, a Russian citizen must have a permanent place of work. Only in this case can he apply for receiving. This requirement is stated in Article 220 Tax Code Russian Federation. Relations with the employer must be formalized in accordance with labor code RF. The organization must make all social, tax and pension contributions for its employee.

Ways to receive a deduction

Currently, there are two ways to obtain a tax deduction.

1. Receive 13% of total amount purchasing real estate directly through your employer. In this case, the employer will pay the employee the necessary contributions upon receipt of salary. Thus, the employee will receive the full salary, from which 13% will not be withheld. In this case, you will need to collect and apply for a deduction at your place of work.
2. Receiving tax compensation when purchasing a home after applying to the tax authorities. Here you will also need to collect, write an application and pay a fee. Tax officials will transfer funds to the account specified in the application every month. In this case, it is also possible to submit an electronic application through the tax authority website.

What documents need to be collected to provide a tax deduction in 2016

In order to return 13% of the amount paid during the purchase of real estate, you will need to collect a package of documents. When receiving a deduction directly from the employer, the employee will need to provide the following documents at the place of work:

• Passport of a citizen of the Russian Federation;
• Title documents for the acquired property;
• Purchase and sale agreement or cash orders and checks reflecting the cost of the purchased property.

It is necessary to have originals and certified copies of the entire above list. The collected package of documentation is transferred to the accounting department at the place of work, and then sent to the tax authorities.

In order to receive compensation directly from the tax authorities, you will need to collect the following list:

• , in which it is necessary to indicate the amount spent on the purchase of real estate (the application also indicates the taxpayer’s personal account where the funds will be received cash payments);
• (to be completed by the person submitting the application);
• Tax Form 2 Personal Income Tax (it should be obtained from your place of work in the accounting department);
• Document of title (passport);
• Certificate of registration of the acquired property;
• Agreement (purchase and sale, DDU or assignment);
• If necessary, an apartment acceptance certificate;
• Payment documents, receipts or invoices confirming payment for the apartment.

Today, it is possible to receive a tax deduction on the interest received by the bank that approved the mortgage. The person who used mortgage offer has the right to reimburse the 13% tax one year after signing the loan agreement. To receive a deduction in this case, you will need to collect the same package of documentation as indicated above. In addition this will require:

• A copy of the agreement with the bank on issuing a mortgage loan;
• A certificate issued by the bank indicating the amount of interest already paid by the client. The certificate indicates the number of the loan agreement, full bank details and payment details of the client;
• Payment documents evidencing payment of the mortgage. Copies of all payment orders and payment checks, receipts are attached here.

In cases where documents are submitted to the tax authorities for another person, it is possible to issue a power of attorney. This situation is possible if unforeseen circumstances come into force and the buyer of the property cannot independently contact the tax service on his own. A notarized power of attorney gives the right to submit an application and also gives the opportunity to sign on behalf of the person who granted the power of attorney.

Officially employed citizens have the right to receive a property tax deduction after purchasing real estate. Read the article about what documents you will need for a tax deduction when purchasing an apartment in 2018-2019, depending on the registration method.

The essence of the property deduction is that a citizen can return the personal income tax paid in the amount of 13% in a certain amount. The amount to be refunded is calculated based on the cost of the purchased housing.

It is not always possible to get a tax refund. For example, a refund is not allowed if the apartment was purchased from close relative. Tax legislation classifies the following as relatives:

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• children and parents, including guardians and adopted children;
• husband/wife;
• brothers and sisters, including half-siblings.

The maximum you can return is 13% of 2,000,000 rubles, that is, 260,000 rubles. This is a one-time opportunity. If the apartment cost less than 2,000,000 rubles, you can return the balance from subsequent purchases.

Property deduction can be issued in territorial office Federal Tax Service or through the employer. In the second case, the refund will be made monthly, since 13% wages not deducted.

Documents for obtaining a deduction through the Federal Tax Service

To receive a deduction you will need the following documents:

• tax return in form 3-NDFL;
• a certificate from the employer’s accounting department in form 2-NDFL;
• legal documentation for the apartment - a purchase and sale agreement, a transfer and acceptance certificate, a certificate of ownership or an extract from the Unified State Register of Real Estate from 2018;
• mortgage agreement, repayment schedule and interest transfers - if the housing was purchased with a mortgage;
• papers confirming the transfer of funds for the purchase of real estate - receipts, bank statements from personal accounts, checks, certificates from the creditor bank);
• marriage registration certificate, application for distribution of property tax deduction between husband and wife - if the apartment was purchased as joint property.

Other documents may also be required. Full list It is recommended to check with the tax office.

Prepare copies of all the listed papers, as well as your passport and Taxpayer Identification Number (TIN) in advance. This will save you time.

All papers are submitted to the territorial tax office at the place of permanent registration. It is better to fill out 3-NDFL in advance. If you don't know how to do this, seek professional help.

Documents for receiving a deduction through an employer

To receive a deduction through your employer, you will still have to visit the tax office. This is necessary to confirm your right to receive a deduction. The employer cannot verify this fact on its own, so it cannot do without the help of the Federal Tax Service.

The advantage of contacting your employer is that you won’t have to wait until the end to receive the deduction. tax period, as is the case with registration through the tax office. Let us remind you that you can contact the Federal Tax Service only after the end of the year in which the apartment was purchased.

To confirm your right to receive a deduction, you must take the following steps:

1. Fill out an application to receive a notification from the Federal Tax Service about the existence of the right to a property deduction. The application is written in free form on A4 sheet.
2. Prepare copies of documentation from the list above. These papers confirm the right to deduct. When contacting the Federal Tax Service office, you must provide the employee with the originals for verification.
3. Providing copies of papers and applications to the territorial tax office at your place of residence.

Review of the application will take about a month. After this, the applicant will receive official notification of their right to receive payment from the budget.

The received document must be submitted to the employer’s accounting department. It is the basis for not withholding tax in the amount of 13% from wages until the end of the calendar year.

Filling out 3-NDFL for tax refund

The most difficulties arise at the stage of filling out the 3-NDFL declaration. We'll tell you in general outline, how to do it.

To begin with, it’s worth saying that refunds will most likely take more than one year. Tax return will need to be provided annually indicating the remaining payment.

You must fill out the declaration very carefully. The following data is entered into the document:

• identification information about the taxpayer - full name, tax identification number, address of residence;
• information about the income that a person received in the process of working in Russia - information is contained in the 2-NDFL certificate issued at work;
• information about the purchased apartment - the purchase price and, if the declaration is submitted again, then information about the tax deductions already provided and the balance.

You can submit the declaration in person at the territorial office of the Federal Tax Service or through a representative. He must act on the basis of a power of attorney certified by a notary.

The declaration and documentation package can be submitted before the expiration of three years from the date of purchase of housing. Otherwise, the right to receive a property deduction is lost. This limitation is provided for by tax legislation.

It is also important to note that the tax cannot be returned if the apartment was purchased by receiving maternity capital or other financial assistance from the state. You can only return your own or mortgage funds. Moreover, in the case of a mortgage, the amount of the possible limit increases to three million rubles.

If you have any questions or difficulties, please contact legal advice. You can get free legal assistance on our website. Ask a question to an expert in a special window.

Now you know what documents you need to provide for a tax deduction when buying an apartment in 2018-2019. It is better to prudently stock up on copies of the necessary papers. If you encounter any difficulties related to the purchase of housing, contact a real estate lawyer on our website.