How to seize a neighboring plot from the state. How to get land for free from the state? List of rights of new owners

You can get back the money you paid to the government in taxes, or you can choose not to pay tax (up to a certain amount). To do this, you need to receive a so-called tax deduction, that is, reduce your taxable income. A tax deduction is an amount that reduces the amount of income on which tax is levied. Often the income you receive is only 87% of what you earned. Because 13 rubles out of every 100 rubles is your employer (or other tax agent) pays for you as tax (income tax individuals, otherwise called income tax). In some cases, you can get this money back. One such case that gives the right to a tax deduction is the purchase of residential real estate (for example, an apartment).

The deduction amount reduces the so-called tax base, that is, the amount on which tax was withheld from you. You will be able to receive from the state in the form of tax refunds not the amount of the deduction, but 13% of the amount of the deduction, that is, what was paid in taxes. At the same time, you will not be able to receive more than you paid in taxes. For example, 13% of 100 rubles is 13 rubles. You can receive 13 rubles only if you paid 13 rubles in taxes for the year. If you paid less in taxes, you can only get back what you paid. The rest you can transfer to next year, because the property tax deduction for the purchase of real estate, unlike other deductions, is transferred to future years. Also, when calculating, you need to take into account the deduction limit, statutory. If the deduction limit is 2 million rubles, your deduction cannot be greater, and the tax refund cannot be more than 13% of the deduction limit, that is, 260,000 rubles. Taxes paid at a rate of 13% will be refunded when purchasing an apartment.

Maximum deduction amount

The maximum amount of property tax deduction when purchasing an apartment is 2 million rubles, not counting interest on the loan. This amount is established starting from 2008 and remains for subsequent years (including, for example, 2015 and 2016). Before maximum size the deduction amounted to 1 million rubles. The amount of tax refund will be 13% of the deduction amount.

Two ways to get a tax deduction

There are two ways to receive a deduction: at the end of the year for which the deduction is received, by receiving the entire amount from the tax office, or during the year for which the deduction is received, by underpaying the tax and receiving a deduction from the employer (or other tax agent).

To receive a property tax deduction from the tax office, you need to submit a 3-NDFL tax return, an application for a deduction and some other documents to your tax office at the end of the year for which you want to return taxes. Then, after tax office will check your documents, you will receive the tax refund to your bank account. That is, the taxes you paid will be returned to you.

To obtain a property tax deduction from an employer, you need to provide the employer (if you have several of them, one of your choice) with an application and notification received from the tax office. To receive a notification from the tax office, you will need to submit to your tax office an application for issuing a notification and documents confirming the right to the deduction. The employer, after receiving the notice, must pay you income without withholding tax until the end of the calendar year.

Unfortunately, when receiving a deduction from an employer, the employer will pay you all income only after providing notice. That is, for example, if you bring a notice in August, only from August. And through the tax office (at the end of the year) it will be possible to return taxes for the entire year, and not just from August to December.

Another disadvantage of receiving a deduction from the employer is that, as a rule, you will have to go to the inspectorate twice. First, you will need to request a notice to the employer from the tax office (confirming your right to the deduction). The inspectorate, as a rule, does not issue a notification immediately - by law, it has one month to do so. Therefore, you will need to go to the inspectorate again to pick up the prepared notification. If you receive a deduction not from your employer, but from the tax office, as a rule, one “trip” to the inspectorate is enough.

New and old rules for tax refund when buying an apartment

Since the beginning of 2014, new rules for obtaining deductions have been in effect, but not for everyone. The new rules are for you only if two conditions are met.

The three main changes are:

Here's a slightly more detailed one-page memo on the new rules that you can download:

Do you need to somehow take these changes into account if, for example, you bought an apartment in 2013? No. For example, you bought an apartment in 2013. This means that your right to deduction came in 2013. You may not study these changes. The new rules are not for you. Even if you are returning taxes for 2014 or years after 2014 - including 2016 or 2017.

Is it possible to get a deduction for mortgage interest on a second home if you received a deduction for the cost of your first home (but not for mortgage interest)? If the right to deduction for the first home occurred before 2014? Yes, it's possible. This - the only situation, in which you can use the deduction again, despite the fact that you have already used it and the right arose (for the first time) before 2014. The Russian Ministry of Finance wrote about this in letter No. 03-04-05/64922 dated December 16, 2014. In such a situation, you may be able to claim a mortgage interest deduction. When filling out the declaration, leave the answers for housing purchase expenses blank, and fill out the answers for mortgage interest.

For example, you bought an apartment in 2013. You received a deduction for the cost of the apartment, but not for the mortgage interest. In 2014, you bought another apartment using a mortgage. You can get a deduction for a second apartment, but only for mortgage interest.

How to get the maximum deduction quickly and easily?

The easiest way to quickly prepare correct documents for maximum refund and submit these documents with Tax. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

What to do if common property

Tax Refund Process

Don't be afraid of the tax refund process. This is normal for tax authorities. standard procedure. for which you have every right. For example, in 2015, according to official data from the tax service, more than two and a half million Russians returned taxes when purchasing or building housing. Inspections usually have separate “windows” for those receiving tax deductions. The queues at inspections, as a rule, are not at these “windows”, but at others - for companies. Many consultants who undertake to obtain a deduction for you deliberately exaggerate the difficulty of this process in order to increase the cost of their services.

Together with the declaration, you can immediately, at one time, submit everything Required documents. All you have to do is wait until the money arrives in your account. In October 2012, the tax service confirmed that an application for a tax refund can also be submitted immediately (letter 10.26.12 No. ED-4-3/18162@). That is, to receive a refund, as a rule, one “trip” to the inspection is enough. And the Tax Office will make sure that the documents you bring to the inspection are correct.

How to get a tax deduction

On the Taxation website you will find everything you need to get a deduction in any part of Russia. Now you don't need to contact consultants. You can do everything yourself much faster and cheaper:

1 Fill out the declaration on the Tax website. With us, filling out the declaration correctly will be quick and easy.

2 Attach the list of documents to the declaration. The list and application templates can be downloaded for free in the “Useful” / “Documents for deduction” section of the website.

3 Submit documents and receive money. All you have to do is submit the prepared documents online through the Tax Office or take them to the inspectorate and receive the money.

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

sablinstanislav/Fotolia

Having purchased housing, you have the right to a tax refund - 13% of the 2 million rubles spent on the purchase. The state returns this amount from what you paid income tax, so you must have official, taxable income. It is important to understand that pensions are not taxed, and the “salary in an envelope” is passed by the Federal Tax Service.

The refund amount is calculated as 13%:

• from 2 million rubles from the price of purchased housing
• and from 3 million rubles on interest paid on credit agreements or loan agreements that were taken out for the purchase of housing (this limit is set for loans received after January 1, 2014).

It is important to remember that a tax deduction is issued only on the basis of a purchase and sale agreement for an apartment (house, room and other types of residential real estate) or an agreement equity participation with the indicated price. If you received ownership of your home under any other scheme (inheritance, donation, agreement in favor of a third party, etc.), you cannot receive a refund. The tax deduction also does not apply to the part paid by maternity capital.

How to return the maximum amount?

The right to a tax deduction is granted to a person once in his life, but if the value of the property does not reach 2 million, the refund can be issued in several visits.

Vasily bought an apartment for 1 million rubles in cash and received a return of 130 thousand rubles. A few years later, he purchased another apartment with a mortgage for 5 million rubles. Vasily can once again receive a deduction from the remaining 1 million rubles for the purchase, that is, another 130 thousand rubles.

In addition, he can receive an income tax refund in the amount of 13% of the mortgage interest paid for the year (but in the amount of no more than 3 million rubles).

You can return the taxes paid every year, starting from the year you purchased the property, until you return the required amount.

Natalya bought an apartment in 2017 and can apply for a tax refund in 2018. This way she will return the amount of taxes she paid to the state in 2017.

Let’s say her salary is 40 thousand per month - this means that the state receives 5,200 rubles from her income per month, and 62,400 rubles per year. In order to receive the entire 260 thousand tax deduction, Natalya must submit documents for 2017 in 2018, and for 2018 in 2019 and beyond. So gradually 260 thousand rubles will be returned to her.

That is, you must submit documents for deductions every year until you receive the entire amount due to you. Rogerphoto/Fotolia For pensioners there is a small

The same rule applies to everyone if the apartment was purchased and registered as a property several years ago. You can apply for a tax deduction at any time, but you can only return taxes for the last three years and for future years. So, if Oleg bought a house in 2008, but decided to return the tax only in 2018, then he can submit documents immediately for 2017, 2016 and 2015.

Where can I apply for a tax refund?

There are two ways to get a tax deduction: through the tax office for the entire last year or through the employer, in parts from each salary. But you will have to interact with the inspectorate in any case.

Soon it will be possible to submit documents to the tax office in in electronic format through the website gosuslugi.ru. On this moment there is a link to the program from the tax service website. By installing this program, you can fill out declarations electronically: it will check whether you have filled out the fields correctly. Documents are submitted in person at the location permanent registration owner (and not at the location of the property).

If you want to receive a tax deduction through your employer, you must first take the documents to the tax office, receive a notification of your right to a deduction, and give this notification to the employer.

When should I submit documents for deduction?

If you expect to receive a refund for the entire year at once, through the tax office, then you can submit documents when the year in which you purchased the property ends. It doesn’t matter whether you buy an apartment at the beginning or at the end of 2018; in any case, you can submit your application no earlier than the beginning of 2019. The year of purchase of housing is considered to be the year state registration ownership rights to an apartment of this owner. In the case of equity participation agreements Starting point will be the year of signing the apartment acceptance certificate from the developer, and not the year of concluding the DDU.

mizar_21984/Fotolia

But if you want to receive a deduction through your employer, that is, to have your salary transferred to you without withholding taxes, then you can submit documents immediately after purchasing a home, without waiting for next year.

What documents are needed?

For tax refund through the tax office you will need:

• tax return 3-NDFL;
• application for a tax deduction;
• tax refund application containing Bank details the individual to whom the money will be transferred;
• certificate from work 2-NDFL;
• copies of documents for housing (purchase agreement, transfer and acceptance certificate (or transfer and acceptance certificate of an apartment in shared construction and share participation agreement));

In this case, the money should arrive in your account within three months.

In order to receive a tax deduction through the employer, you need:

• application for notification of the right to property deduction;

• copies of documents for housing (purchase and sale agreement, extract from the Unified State Register of Real Estate, acceptance certificate (or transfer and acceptance certificate of an apartment in shared construction and a share participation agreement));
• copies of payment documents (receipts, Bank statements, checks).

In this case, a declaration and certificate 2-NDFL are not required.

The tax office issues a notification of the right to receive a property deduction within 30 days. You give this notice to the employer.

If you plan to receive a refund from overpaid loan interest, then in addition to this list of documents you need to provide loan agreement and a certificate from the bank about interest paid. Documents for deduction of interest on the loan must be submitted either after the main application or simultaneously with it (earlier - not possible).

Examples of filling out documents can be found on the website of the Federal Tax Service. There is also a sample application for personal income tax refund, and an example of filling out a tax return for personal income tax in order to obtain a property tax deduction for the costs of purchasing an apartment.

Do not be afraid of preparing and submitting documents - this procedure for tax inspectorates is not new and does not cause difficulties. If any questions arise during the in-person submission, they will simply tell you what and how to fix it. At most, everything will work out the second time.

Articles are not legal advice. Any recommendations are the private opinion of the authors and invited experts.

ABOUT new apartment many people dream. But for the lucky owners own apartment After purchasing it, the unpleasant question of paying taxes inevitably arises.

According to the norms of the Tax Code of Russia, acquired real estate considered as income received. Therefore, from buyers, in addition to the cost of housing, the tax office will withhold another 13 percent of this amount if total income, on which personal income tax has already been paid by the buyer, is much less than the amount spent on purchasing the apartment.

However, the same tax code also provides for a personal income tax refund when purchasing an apartment, which is otherwise called a property deduction. Absolutely every taxpayer can receive such a property deduction. However, the scheme for providing it is very complex, which is why it is worth talking about it in as much detail as possible.

Tax refund when buying an apartment - general questions

The property deduction return system is based on the fact that the tax will have to be paid in any case. And only after paying it does the citizen have the right to a refund of the paid tax amount. The maximum amount from which tax will be refunded is 2 million Russian rubles. That is, if the apartment cost one and a half million rubles, then the income tax paid can be returned in full, but if the apartment cost 4 million, then, accordingly, only half of the amount of tax paid will be returned.

Such a property deduction can be provided to a citizen only once in his life. If a citizen previously used his right to deduction, then the second time all taxes will have to be paid without any concessions.

It is also worth paying attention to what purchases can be deducted. According to the law, a deduction is provided for taxes paid on amounts allocated for the purchase (construction) of housing, the list of which includes apartments, residential buildings, plots for residential development. However, a deduction can also be received for the amount that a citizen spent on communications, renovations in a new apartment, etc.

Situations often arise when a share in an apartment is purchased or an apartment is purchased by several persons in shared ownership. If a share of an apartment or house is purchased, then the norms of the Tax Code of Russia apply to it in the same way as to a whole apartment, without any exceptions. But if an apartment is purchased by pooling, then regardless of the number of owners, 1 deduction is provided for all owners, the amount of which will be 2 million. Therefore, if the idea arose about the possibility of increasing the amount of deduction by purchasing an apartment together, then it is much more reasonable to purchase it in parts rather than in its entirety. In this case, you can receive an independent deduction for each share, since there is not one transaction, but two or more.

However, before you start similar transactions, you should study the legislation very carefully and especially newsletters tax authorities who explain every detail of the process of returning property deductions. If this is not possible, then you should consult with an experienced lawyer.

In this case, only the person who is actually the buyer can receive the deduction. So, for example, if the housing is registered in the name of a child, then only the child will be entitled to the deduction. However, he will be able to implement it upon reaching adulthood and starting self-payment taxes. Also, if housing is purchased as joint or common ownership, then only the owner can receive a deduction and in an amount that is a multiple of his share. And you won’t be able to get a deduction for another owner, even if the latter renounces his right to a deduction.

However, before you can count on a tax deduction, you must be a taxpayer, that is, receive a “white” salary or other income on which taxes have already been paid or will be paid. If there is no such income, then there is no point in upsetting yourself, because having formal law for deduction, it will not be possible to implement it in practice.

How to apply for a property deduction

For most citizens, many questions arise precisely technical nuances processing a refund of overpaid taxes. This procedure is further complicated by the fact that there are several ways to get the money back. However, the procedure for registering the deduction is the same, and therefore we will explain it first.

A citizen’s right to a refund of paid taxes arises at the end of the tax period during which the apartment was purchased. As you know, for individuals the tax period is calendar year. It is after the end of the year that a citizen who has income is obliged to submit a declaration about it to the relevant tax office. Taxable period ends December 31st. And in the next three months, that is, until the first of April, the citizen should submit a declaration of income for the previous year. In principle, there is nothing complicated about this.

The income declaration is prepared on a form that can be obtained from the tax office without any problems. There are detailed instructions on how to complete it on the Internet, and also indicate what documents should be attached to it.

To apply for a property deduction, in addition to the declaration, you will need:

• Taxpayer application (form available at the tax office).
• Applicant's passport.
• Documents confirming expenses incurred.
• Certificate of ownership of the apartment.

All these documents must be submitted to the tax office in the place where you are registered with the tax authorities. If a person does not have a TIN, then at the place of permanent registration.

It can often be difficult to prove expenses. At this point it is necessary to pay attention Special attention. Usually if we're talking about about the purchase of an apartment, then a purchase and sale agreement is provided, as well as payment documents confirming that it was this taxpayer who paid the cost of the apartment. Therefore, it is strongly recommended not to throw away any document, even checks (orders) from the bank from the moment the transaction is completed, but to store it carefully, since they may be needed when providing a deduction.

If the documents are completed correctly, then after 3 months (during which the tax authorities will check the legality of the deduction), your money can theoretically be returned back.

Theoretically, there are two ways to receive money directly into your hands:

• at the tax office, after checking the documents provided;
• from the employer who is your tax agent.

However, let’s immediately make a reservation that most taxpayers will not get the entire amount back at once. And it’s worth talking about the refund mechanism separately.

Tax refund mechanism

The main idea of ​​the money return mechanism is that the state will not return more than the citizen previously paid in taxes. Therefore, if you did not pay taxes, then you should not count on a deduction. However, not every citizen pays annually tax payments in the amount of 260 thousand rubles, that is, the maximum amount that can be returned when purchasing an apartment. In this case, you can return the money over more than one year.

So, if a citizen paid, for example, only 20 thousand rubles in income tax from his income during the year, then he can only count on a refund of this money. Unclaimed tax credit will be carried forward to following periods until it is completely exhausted.

There is, however, an exception to this rule. The law does not establish a statute of limitations for filing an application for a property deduction. Therefore, a deduction can also be obtained for real estate that was purchased several years ago. However, it is worth remembering that until 2008, the amount of tax deduction was only 1 million rubles. And if the property was acquired before 2008, then you can only claim a deduction in the amount of a million rubles.

However, if the property was purchased several years ago, and the citizen has completed the application only now, then he can be immediately compensated for the amount of taxes paid for the three years following the purchase.

In addition to the tax service itself, the deduction can also be obtained from the employer. To do this, you will have to go through the procedure we have already described and obtain a certificate from tax service that you are due a certain amount of deduction. The employer can return all taxes paid monthly as part of the repayment of this amount. This scheme has many advantages, since you don’t have to go anywhere else to get your money back, and your employer will gradually return the taxes you paid.

According to the legislation of the Russian Federation, when purchasing an apartment, house or land plot You can get back part of the money in the amount of income tax you paid. This tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.

That is, if you officially work and pay income tax (everyone pays it to the budget) wage-earners), and purchased an apartment or house, then you can return the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also return 13% of mortgage interest and some other expenses).

In what cases can you get a property deduction?

By taking advantage of the property deduction, you can return part of the expenses for:

• direct purchase and construction of housing(apartment, a private house, room, their shares);
• acquisition of land with located on it residential building or for the construction of a residential building;
• expenses for paying interest on targeted loans ( mortgage loans ) for the construction or purchase of housing;
• expenses associated with finishing/repair housing (if it was purchased from the developer without finishing).

Deduction Is not provided:

Tax deduction amount

The amount of tax you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

Example 1: In 2016, Ivanov A.A. I bought an apartment for 2.5 million rubles. At the same time, in 2016 he earned 500 thousand rubles and paid income tax of 65 thousand rubles. IN in this case, maximum amount, which Ivanov A.A. will be able to return it is 2 million x 13% = 260 thousand rubles. But for 2016 directly, he will be able to receive only 65 thousand rubles (and 195 thousand will remain for return in the following years).

Example 2: In 2016, Vasiliev V.G. bought an apartment for 1 million rubles. In 2018 Vasiliev V.G. I learned about the possibility of a tax deduction and decided to apply for it. IN total amount Vasiliev can return 1 million rubles to himself. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2016-2018. annually and paid 52 thousand rubles. income tax, then in 2019 he will be able to return: 52 thousand rubles. for 2016, 52 thousand rubles. for 2017 and 26 thousand rubles. (balance of 130 thousand) for 2018.

One-time right to deduction

On this moment restrictions apply as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in your life (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.

Example: in 2013 Sakharov A.T. purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2018, Sakharov A.T. bought an apartment again for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.

When purchasing a home after January 1, 2014(if you have not used the deduction before), the property deduction can be used several times, but the maximum amount of the deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).

Example: at the beginning of 2018 Gusev A.K. bought an apartment for 1,700,000 rubles. In September 2018, he also purchased a room for 500,000 rubles. At the end of 2018 (in 2019) Gusev A.K. will be able to apply for a deduction of 2,000,000 rubles: 1,700,000 for an apartment and get 300,000 rubles for a room.

Note: If you received only a basic deduction for housing purchased before January 1, 2014, then you can receive a tax deduction on interest when purchasing a new home with a mortgage. You can read more about this opportunity in our article - Repeated property deduction for mortgage interest

You can learn more about the restrictions on receiving a property deduction in the article: One-time property deduction when purchasing an apartment/house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you complete the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions for submitting documents to the tax authorities. If you have any questions while working with the service professional lawyers We will be happy to advise you.

What documents are needed?

To apply for a tax deduction you will need:

• identification document;
• declaration 3-NDFL and application for tax refund;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

When do I need to submit documents and for what period can I get a tax refund?

You can return the money under the property deduction starting from the year in which you have in your hands:

• payment documents, confirming the expenses incurred for the purchase of an apartment/house/plot;
• documentation, proof of ownership of housing: an extract from the Unified State Register of Real Estate (certificate of registration of ownership) when purchasing an apartment under a sale and purchase agreement or an acceptance certificate when purchasing housing under an equity participation agreement.

If you bought an apartment in the past and did not apply for the deduction immediately, then you can do it now (there are no restrictions on the timing of receiving the deduction). The only thing is that you can return income tax for no more than the last three years. For example, if you bought an apartment in 2016, and decided to apply for a deduction in 2019, then you will be able to get your tax back for 2018, 2017 and 2016 ( detailed information You can find information about when and for which years you can return the tax in our article: When and for which years should you apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return income taxes over several years until you “exhaust the entire amount” (see).

The entire procedure for obtaining a deduction usually takes from two to four months ( most It takes time for the tax office to check your documents).

To all able-bodied residents Russian Federation According to the Constitution, taxes must be paid. However, the Law provides for the possibility of reducing these costs in the case of using the so-called tax deductions. What is this “gift from the state” at ?

Understanding the terminology

Deductions are divided into:

• standard (provided certain categories persons, for example, low-income large families, war participants, Heroes of Russia, etc.);
• social (when expenses for certain types of treatment, education, pension provision and charity);
• professional (they are used, as a rule, by writers, filmmakers and other representatives of the creative intelligentsia);
• for securities (provided if the taxpayer incurred losses on transactions with securities);
• - the most popular. They are provided to the taxpayer who built or purchased real estate.

Let's talk about them.

Important. This benefit can only be used by an officially employed citizen, because with his wages Taxes are regularly withheld at the rate of 13 percent, which is the subject of a reduction in the tax base.

Who is eligible for the deduction?

Not all persons working in Russia and receiving a “white” salary can take advantage of the deduction, but only tax residents RF, that is, those who during last year stayed on the territory of our country for at least 183 days. In this case, the person may not even have Russian citizenship.

Who is not entitled to it?

• non-residents of the Russian Federation;
• students and students;
• military;
• orphans, since they enjoy full state support;
• pensioners after the expiration of the three-year tax period;
• for minor children (but parents who work and pay taxes are allowed to do this for them).

What else should you consider?

The most important points such:

• the deduction in question is due to every resident of the Russian Federation once in a lifetime, but its payment after 2014 may extend to several residential properties;
• the declaration for property deduction is completed in the current year for the previous year: if the acquisition of real estate occurred in 2016, documents for the deduction can only be submitted in 2017;
• it doesn’t matter whether real estate was purchased in Russia or abroad, the deduction is still issued;
• the real cost of the apartment does not matter: even if it was purchased for five million rubles, the calculation of the deduction is possible only from two million;
• the maximum that a taxpayer can hope for is 260 thousand rubles;
• spouses can return double the amount, that is, 520 thousand rubles, if they bought housing worth 4 million rubles or more, had a salary in the required period of time, paid taxes on it, properly confirmed expenses and have not previously received such a deduction;
• if the purchase of housing cost less than two million rubles, the purchaser retains the right in the future, when purchasing (constructing) real estate and even its repair and finishing, to receive a deduction only if it was not paid before 2014.

Latest innovations

The 3-NDFL declaration form is updated annually. So old samples won't work.

Not everyone and not always become recipients of property deductions. In 2016 introduced certain restrictions for their design.

It will be refused if:

1. if the real estate transaction was carried out by close relatives or a boss and a subordinate;
2. if housing was purchased, for example, at the expense of the company in the form of bonuses;
3. if the property was acquired at the expense (or using) public funds(specialized certificates, mortgages for military personnel, maternity capital). But at the same time from the amount own funds the purchaser can issue a deduction.

Important. Interest is also included in the base from which the property benefit in question is calculated.

If a mortgage was used

By taking out a loan to purchase or, you can immediately claim a double benefit: from the purchased home and mortgage interest. This deduction is also set at 13 percent, and its payment is limited to three million rubles (we remind you once again that we are not talking about the loan itself, but about the interest on it). It operates in conjunction with the main one.

How to calculate the amount correctly

The maximum deduction for the purchase of housing has not changed this year; it is equal to:

• the full cost of the purchased housing, if it is within two million rubles;
• or 260 thousand rubles, if it exceeds this amount.

Here are some examples

1. In 2015, citizen I. purchased residential premises for 2 million 300 thousand rubles. IN specified year he received a salary of 50 thousand rubles. monthly and paid 78 thousand rubles to the treasury in the form of income tax. 2 million rubles from the size of the purchase will be deducted, the payment will be the maximum possible - 260 thousand rubles. But for reporting year gr. I. will be able to receive only 78 thousand rubles from the tax authority, that is, an amount equal to the taxes paid. The remaining amount will be deducted in subsequent years.
2. Gr. I. bought a cottage worth 8 million rubles, closed 6 of them with a mortgage. In the year of purchase, he paid the bank interest on the loan in the amount of 100 thousand rubles. And he earned 3.5 million rubles, from which 455 thousand rubles were withheld as state income. taxes. Cumulative deduction from 2.1 million rubles. amounted to 273 thousand rubles. Since taxes this year gr. I. paid more, he will receive the entire deduction due immediately. If the mortgage continues to be paid, the interest on it will be c. I. will also receive a deduction. The interest deduction is set at 3 million rubles, that is, 390 thousand rubles can be returned.
3. The I. family bought in 2012 joint ownership real estate for 4 million rubles. The husband earned three million rubles in two years (2012 and 2013), and the wife had no income from work at that time. Since the property was purchased before 2014, the “ceiling” of deductions per family is limited to 2 million rubles. According to the law, it can be registered in the name of one of the owners of the property, in this case, the husband, and within two years the entire amount of the accrued deduction will be returned to him.

Attention. To make it easier to calculate the property deduction due, use a calculator. But not ordinary, but tax. He will help you independently calculate the deduction for the year, including property deductions in the case of purchasing housing.

Deductions for purchased housing are issued without a statute of limitations

Taxpayers are often interested in how long after purchasing real estate they can contact the tax office to apply for the appropriate deduction, so that it is not too late.

According to the law - at any time during working life, and on the occasion of purchasing a home - even after its sale. The main thing is that only one object at a time and only once in a lifetime.

No one will find out why you did not file the deduction in a timely manner, that is, immediately after purchasing or constructing a home, and will not deny you the exercise of this right. But Tax Code It has been established that in an application requesting a deduction for its calculation, only three years preceding the application can be indicated. That is, this year you can send a declaration and submit an application requesting a property deduction for an apartment purchased, say, in 2008, only for 2015, 2014 and 2013. This is the law.

The most problematic clauses of the declaration

The phrases “deduction by previous years declarations" and "amount transferred from the previous year" always raise questions among declarants. They appeared in the documentation because in one year, as a rule, a person cannot present the entire amount required deduction two million rubles and get 260 thousand back, since average salaries are far from these indicators.

Let’s take, for example, an income of 30 thousand rubles. per month. The annual earnings will be 360 ​​thousand rubles, and the income tax will be 46.8 thousand. You can receive a refund from the funds received and the income tax withheld.

A benefit of 1.64 million rubles will remain. It can be used later, when there are new salaries and, accordingly, taxes.

Thus, 360 thousand rubles. in our example, there will be a deduction for previous years of declaration, and 1.64 million rubles. – the balance of the deduction carried over to the next year.

"Wait for an answer." How much to wait?

When all the necessary documents are in order and submitted to tax authority, all that remains is to wait. Typically, applications are reviewed and decisions are made on them within two to four months, but the matter can drag on for a year, which is usually due to the heavy workload of officials.

3 months after filing the declaration, according to the law, the desk audit, and the applicant will receive notification by mail whether a deduction will be made or not. In this case, a refund is possible within a month.

If the tax office shows red tape, you can safely complain about it. All relations with the inspection must be clarified only in writing.

Keep in mind. The law provides for the possibility of charging interest on the amount of the deduction not paid on time.

For those who are in a hurry

How to get a deduction in a shorter time and with greater benefit? Watch the video.