Having purchased housing, individuals have the right to claim a property deduction, i.e. return the personal income tax paid for them to the budget (or be exempt from paying it in the future). Since 2016, innovations have been introduced into tax legislation regarding the taxation of citizens' income from the sale of residential real estate and receiving deductions for its purchase.

Application for property deduction 2018 sample

To return personal income tax in the event of purchasing a cottage, private house, city apartment or parts thereof, you need to receive a certain deduction.

The property deduction is established by the main tax law of the Russian Federation - the Tax Code (clauses 3 and 4, clause 1, article 220).

To receive a property tax deduction in 2018 by purchasing a home, you need to contact the tax office with a completed declaration and a special application. Specific forms of these documents are approved annually, so when filling them out, it is better to refer to samples. They are submitted in the current year for the previous period. Thus, a declaration for property deduction 2017 can be submitted no earlier than 2018.

All costs included in the refund amount must be documented. Along with the completed declaration, in addition to the application, documents are submitted indicating the fact that the costs of purchasing a private house, residential apartment or other similar property have been received, as well as the existence of the right to a personal income tax refund.

The list of necessary documentation to confirm the existence of rights to the property deduction 2018 is fixed by the Russian Tax Code (clause 6, clause 3, article 220).

This includes copies of the following documentation:

1) under an agreement on the assignment of property rights or shared participation in the development:

• the agreement itself with available annexes, additional agreements, etc.;
• a document confirming the transfer of the object;
• payment documents for the transaction;

2) in case of purchasing a secondary home:

• directly the contract for the purchase and sale transaction with all additions, appendices, etc.;
• certificate confirming ownership;
• payment documents;

3) when purchasing a private house and a plot of land:

• contractual agreement for the purchase along with attachments, additions;
• payment documentation - checks, receipts and other available ones;
• certificates of ownership;

4) for a mortgage:

• loan agreement;
• documentation confirming the payment of interest.

In any case, copies of the passport (page one with photo and registration), TIN certificate and the original 2-NDFL certificate are also submitted. When, in addition to the costs of purchasing personal property, other expenses (for own additions or repairs) are also included in the deduction received, their documentary confirmation is also required. If such documents are not available, then the costs are not included in the deduction, since they will not be returned.

There are some restrictions on property deductions for personal income tax in 2018.

• Firstly, they are not provided when purchasing residential real estate from interdependent persons - close relatives of the buyer.

The list of interdependent persons is given in the Tax Code (Article 105.1).

So, if you purchased a private house from your brother or mother, then in this case the state will refuse you a deduction.

• Secondly, they cannot be obtained if other persons pay for the purchased housing without mutual obligations. For example, your employer paid for the purchase of an apartment for you as a bonus for excellent work. You will have the property, but there will be no obligations to the person who paid for it.
• Thirdly, the total refund amount cannot include costs covered by budgetary funds (for example, housing certificates) or from maternity capital. Since in such a situation there is no payment personal income tax deduction 2018 or any other year is not given.

Tax Code property deduction in 2018. Changes.

Got the standard one property deduction in 2018 changes in relation to the conditions under which it can be claimed at the time of sale of real estate. When purchasing a residential property, it is provided in the amount of the income received that citizens will have in a specific tax period from the sale of their real estate - private houses, city apartments or their rooms, personal land plots, including their shares. This provision applies to any real estate that citizens have owned for at least the period established by law. The cost of such real estate should not exceed 1 million rubles!

Until 2016, income from the sale of real estate was exempt from taxation if received from objects owned for less than 3 years. Recent legislative amendments have increased this period to 5 years (Law No. 382-FZ dated November 29, 2014).

Changes introduced to the property deduction in 2016 prevent the indication of arbitrary prices in purchase and sale agreements. Since when the cost is understated, a reduction factor will be used, i.e. the tax payable to the budget will be calculated by multiplying the cadastral value by 0.7. In case of underestimation of the sale price of housing, the taxpayer will be subject to additional taxes in the future.

In relation to property for which a cadastral valuation was not carried out as of 01/01/2016, these legal provisions will not apply.

Previously, since 2014, the procedure for obtaining deductions was changed. The remaining amount of the limited refund is carried over to another item and can be used in the future on your next purchase. These provisions apply only to transactions after January 1, 2014.

Citizens can only reuse the deduction if it was not applied before 2014. The maximum amount is limited to the refund amount in effect at the time of filing the initial application.

Property deductions for personal income tax in 2018

Amount of property deduction in 2018 remains unchanged and is equal to:

- the cost of purchased housing, the price of which is less than 2 million rubles;

— 260 thousand rubles, if the purchased residential property is more than 2 million rubles.

The limitation on the maximum deduction amount - no more than 2,000,000 rubles - is defined in the Tax Code of the Russian Federation (clause 1, clause 3, article 220).

Example 1

You purchased an apartment for 1900 thousand rubles.

The property deduction will be: 1900 x 13% = 247 (thousand rubles).

Example 2

You bought a house for 4,300 thousand rubles.

The deduction amount will be calculated with the maximum possible, i.e. from 2 million, since the price of your house exceeds it.

You can receive a deduction in the amount of 260 thousand rubles: 2,000,000 x 13%.

Example 3

The cost of the purchased apartment in a new building is 1,400 thousand rubles. You spent 700 thousand rubles on repairs, which you can document.

Total expenses: 1400 + 700 = 2100 (thousand rubles).

Possible deduction amount: 2,000,000 x 13% = 260 (thousand rubles).

Property deduction for mortgage 2018

If you use loan funds to purchase residential property, you can receive 2 deductions at the same time:

- main - from the acquisition of the object;

- from the costs incurred on the mortgage taken out.

The deduction for the costs of paying interest on a mortgage taken is established by the Tax Code (clause 4, clause 1, article 220) and amounts to 13% of the amount paid, but not more than 3 million rubles.

Repayment of expenses on a paid loan for residential real estate is made not from the total amount of money paid, but only from interest. The refund amount is limited to 3 million rubles.

Example 1

You paid interest on a mortgage loan of 2,200 thousand rubles.

The deduction amount will be: 2200 x 13% = 286 thousand.

Example 2

The amount of mortgage interest you paid was 3,450 thousand rubles.

You can get: 3000 x 13% = 390 (thousand rubles)

You can only claim a refund on mortgage expenses incurred by receiving a property tax deduction in 2018 for previous periods, i.e. Without the main deduction from the purchase, it does not apply.

In relation to mortgage loans, interest refunds are made only for 1 object (clause 8 of Article 220 of the Tax Code). The choice of a specific house or apartment is made by the taxpayer himself.

The resulting deduction can also include costs incurred for on-lending, i.e. in case of mortgage refinancing.

A property deduction is an opportunity to return part of your expenses for the purchase or construction of real estate (a house, an apartment, a plot of land with a house), to pay interest on a loan, and under certain conditions you can also take into account the costs of repairs.

Who is eligible to receive a property deduction?

A property deduction, popularly a deduction when buying an apartment, can be issued when:

• purchasing housing and/or land for housing (if there is or after the construction of a residential building on it);
• housing construction;
• repayment of interest on mortgage loans.

What can be the “object of purchase”?

The object of purchase (must be a certificate of ownership of the object or an acceptance certificate) can only be:

• apartment (room) or share in it;
• residential building or share in it;
• a land plot with the category of individual housing construction - individual housing construction (registration of a deduction is possible only from the year of registration of ownership of a house built on this site) or its share (became an object from January 1, 2010);
• a plot of land (or its share) on which a residential building is already located (became an object since January 1, 2010);
• a plot of land (or a share in it) with a share in the ownership of a house located on the plot (became an object since January 1, 2010).

The following may receive a deduction:

• home owner;
• spouse of the owner (under the following conditions: the spouse did not previously use the deduction; the purchase of housing occurred during marriage: a marriage contract was not concluded under which the housing belongs only to the owner);
• parent of a minor child/homeowner (provided: the parent did not receive an earlier deduction).

Adviсe:

1. Only personal expenses are taken into account, i.e. if the payment was made at the expense of employers or other persons, maternity capital, payments provided from the federal budget, budgets of constituent entities of the Russian Federation and local budgets, then no deduction is due from these amounts.
2. When purchasing housing from interdependent persons, deductions are not possible according to Article 105.1 of the Tax Code of the Russian Federation.
3. Do not underestimate the transaction amount in the purchase and sale agreement, because It is from this amount that you can apply for a property deduction.

How to calculate property deduction?

Property deduction is calculated as 13% of:

1. housing costs;
2. expenses for:
   • purchase of housing (cost of housing under contract);
   • construction and finishing materials (for apartments and rooms only finishing materials);
   • payment for construction and finishing services;
   • development of design and estimate documentation;
   • connection to networks or creation of autonomous sources of electricity, water, gas supply and sewerage (only for a residential building).
3. expenses for repaying interest on a target loan (expenses actually incurred by the end of the accounting year are taken into account).

Advice:

Anything that is not included in the specified list cannot be included in the calculation of the tax deduction. Redevelopment costs, costs for the purchase of plumbing and other equipment are not included. If you indicate them in the declaration, the deduction will be denied, as a result: you will have to re-issue the declaration and submit for the deduction again.

Maximum amount of property deduction

The maximum deduction from the value of real estate under the contract is 2 million rubles, i.e. a taxpayer can return a maximum of 260 thousand rubles (13% of 2 million rubles).
When purchasing property with a mortgage, a deduction is also provided for the cost of paying mortgage interest.

There are a number of features of receiving a deduction:

1. The essence of the tax deduction is the return of personal income tax due to expenses incurred, therefore it is impossible to return in a year more than the amount of income tax that was withheld for this year from wages or other income subject to personal income tax of 13%, with the exception of dividends (13% of income for the year).
2. The balance of the tax deduction does not expire, but is transferred to the next year until it is fully received (persons receiving pensions for any reason have the right to transfer the balance of the deduction to 3 years preceding the year the balance was formed).
3. If the property was acquired before January 1, 2014 (the ownership/transfer and acceptance certificate was executed before January 1, 2014), then an individual can exercise the right to deduct only from one object of acquisition and only from an amount not exceeding 2 million rubles, i.e. .e. if the property is more expensive than 2 million rubles, then the deduction can be obtained only from 2 million rubles, and if it is cheaper - from the actual cost (1 acquisition object, regardless of whether you have reached the limit of 2 million rubles or not), if In this case, the deduction from expenses for paying interest on a loan (mortgage) has no restrictions.
4. Property deductions have been calculated differently since 2014. If the property was acquired after January 1, 2014 (ownership/transfer and acceptance certificate was issued after January 1, 2014), then an individual can exercise the right to deduct an amount not exceeding 2 million rubles, and the number of acquisition objects is not limited (individual a person can receive a deduction until the total cost of the acquisition objects reaches 2 million rubles). The deduction from expenses for paying interest on a loan, the agreement for which was concluded after January 1, 2014, is limited to 3 million rubles, i.e. 390 thousand rubles is the maximum amount that can be received from mortgage interest.

When can I apply for a deduction after purchasing a home?

You can apply for a deduction in the year following the year in which you received the right to a property deduction (through the tax office).

The right to deduction arises:

1. from the year of registration of ownership when purchasing real estate under a sales contract;
2. from the year of signing the acceptance certificate when purchasing housing under an agreement of shared participation in construction, housing cooperative. According to Letter of the Ministry of Finance dated March 29, 2018 No. 03-04-05/20082

If housing was purchased in installments, then there are features of obtaining a deduction depending on the year the right to deduction arose, which appeared in connection with changes in Tax legislation dated January 1, 2014:

1. if the right to a deduction arose before January 1, 2014, then you need to apply for a deduction in case of installment payment after you have paid the full cost or at least 2 million rubles if the price is above 2 million rubles. By declaring your right to a deduction before full payment of the cost under the contract, you indicate only the amount that you actually paid, and, therefore, you lose the right to deduct from the remaining amount paid after claiming the right, because it is impossible to adjust the declared deduction amount;
2. If the right to a deduction arose after January 1, 2014, then you can submit documents for a deduction when purchasing real estate in installments from the year following the year in which you received the right to deduct. Each year the deduction amount will increase depending on the amount paid under the installment agreement.

According to Letter of the Federal Tax Service of Russia dated November 12, 2014 No. BS-4-11/23354@, Letter of the Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-04-05/28176.

How to apply for a property deduction?

The taxpayer must:

List of documents for obtaining a property deduction

General documents:

Additional documents:

• purchase and sale agreement;
• When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
• When purchasing a plot of land;
• When purchasing real estate with a mortgage.

Related documents:

1. When purchasing in common joint ownership:
   • application for distribution of deductions;
   • Marriage certificate.
2. When receiving a deduction for a minor child:
   • child's birth certificate;
   • certificate of ownership of the child.
3. When purchasing real estate as a pensioner:
   • pension certificate or other document confirming pensioner status.

For which years can you get a property deduction in 2019?

1. The right to deduction arises from the year of registration of ownership (in the case of a purchase and sale agreement) or the signing of the transfer and acceptance certificate (in the case of a share participation agreement in construction, housing cooperative).
2. The right to deduction always remains: no matter how many years have passed since the date of purchase, the deduction can be issued, and even if the property is sold, the right to deduction remains.
   In accordance with Letter of the Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-04-05/28218.
3. A deduction this year can be issued for a maximum of three previous years, i.e. in 2019, you can receive deductions for income for 2016, 2017, 2018 by filing three declarations respectively (taking into account 1 point - that is, this can be done by persons who received the right to deduction in 2016 or earlier). Exception: persons receiving pensions (see paragraph 5).
4. The tax deduction is issued for the past years (starting from the year the right to deduction was obtained, but not more than the past 3 years), i.e. The deduction for 2019 cannot be received through the tax office during 2019, but only from the beginning of 2020.
5. A deduction for pensioners this year can be issued for the past four years, i.e. in 2019, you can receive deductions for 2015, 2016, 2017, 2018 by filing four declarations respectively when the right to deduction arises in 2018 or earlier.

Registration of property deduction through the employer

You can receive a property deduction in 2 ways:

1. through the tax office. It is necessary at the beginning of the year following the year in which the right to deduction arises to obtain a 2-NDFL certificate at work and fill out a 3-NDFL declaration based on this certificate and documents for housing. Then submit the entire package of documents to the tax office. After checking the documents, you will be provided with a property deduction, but within the limits of the 13% personal income tax withheld for the year from your income (excluding dividends). The remainder of the deduction is subject to registration next year in the same manner;
2. through the employer. It is necessary to obtain confirmation of the right to deduction from the tax office. Based on this confirmation, the employer will not withhold 13% personal income tax from you, starting from the month of receipt of the confirmation until the end of the year. The following year, the right to deduction must be confirmed again.
   In accordance with paragraph 8 of Art. 220 Tax Code of the Russian Federation.

When applying for a deduction through an employer deduction for at least 1 month is lost, since the employer stops withholding tax from your salary only from the month when you provide the corresponding confirmation from the tax office. And the tax office makes confirmation within 30 days from the date of receipt of your request. You can submit a request in the middle of the year, which means you will lose your deduction for 6 months and so on.
If you decide to return the deduction for the lost 1 month, then at the beginning of the next year you will need to submit a 3-NDFL declaration for the previous year, which corresponds to receiving a deduction through the tax office.
According to the Letter of the Ministry of Finance of the Russian Federation dated July 15, 2014 No. 03-04-05/34402.

To begin with, let us briefly recall what a tax deduction is when buying an apartment, who is entitled to it, and how to apply for it.

Who is entitled to a tax deduction?

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

What is the deduction amount?

Its total size cannot exceed 13% of the established maximum cost of housing of 2 million rubles - 260 thousand rubles. That is, 260 thousand is the maximum that you can currently receive from the state when buying an apartment. However, it will not be possible to receive the entire required deduction at once. The annual deduction is limited to your annual income - you will not be able to receive more than you transferred to personal income tax from the moment you purchased the apartment. Receive the maximum tax deduction amount of 260 thousand rubles. You can buy an apartment outright only if your annual salary is more than 2 million rubles. The remaining amount is carried over to the following years.

How to get it?

The deduction is made by submitting a tax return in Form 3-NDFL. It is accompanied by a certificate of income (2-NDFL), documents confirming the costs of purchasing real estate (for example, a check) and documents for the apartment itself (certificate of ownership, purchase and sale agreement, share participation agreement and transfer and acceptance certificate in the case of a new building ).

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

In 2016, the concept of cadastral valuation of real estate and a minimum assessment of the tax base were introduced, below which an apartment cannot now be sold. Minimum assessment = cadastral value * 0.7, more details available. And although this change applies more to the seller, the buyer as the second party to the transaction may also be affected - in terms of determining the purchase amount.

Mortgage

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

• The mortgage interest deduction can only be claimed once.
• The maximum amount of interest to receive a tax deduction is 3 million rubles.
• The deduction for interest and the deduction for expenses for purchasing an apartment are not mutually exclusive. Thus, the maximum base for a tax deduction when purchasing an apartment with a mortgage is 5 million rubles - 2 million for the apartment and 3 million for interest. Total maximum tax deduction = 650 thousand rubles.

Tax deduction for pensioners

Both working and non-working pensioners can receive a deduction for the last 3 years by filing an income tax return. If the pensioner had no income during this period (a pension is not considered income), then it will not be possible to issue a deduction.

Deduction for spouses

The maximum tax deduction for spouses is 13% of the 2 million due each, or a total of 520 thousand rubles for two. Spouses can receive deductions for both joint real estate and separate property. If the maximum deduction amount is not fully used by one spouse, the other can do so, but not more than 260 thousand rubles.

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 or even from the budget

This article will only talk about tax deductions when buying an apartment. About finishing, mortgage interest, house construction and declaration - separately.

How to get a tax deduction for an apartment: brief instructions

1. Check all conditions for deduction. You can receive 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: from the tax office or from your 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 declaration or notification application.
6. Send the documents to the tax office: in person, by mail or through the taxpayer’s personal account.
7. Wait for the money to be credited to your account or pick up the notice and take it to work.
8. Keep track of the balance of the deduction so that next year you can collect another part of your personal income tax.

Materiel: what is a deduction

If you work officially and receive a salary, then you pay personal income tax. Usually it is 13%. And although your employer retains this money and transfers it to the budget, the money itself is yours and it is you who pay it.

A tax deduction is an opportunity to get back part of the personal income tax paid from the budget. The principle is this: the state recognizes that you 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 a tax resident, pay personal income tax and have confirmation that you spent the money on something necessary in the opinion of the state: bought a home, paid for treatment or education, donated to charity. If you are an individual entrepreneur using the simplified tax system, then you do not pay personal income tax - there is a different 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 purchasing an apartment, you receive the right to a property deduction. The rules that apply for tax deductions when purchasing real estate do not work for other types.

In addition to the income tax refund when buying an apartment, there is a refund when selling - this is different, do not confuse it. They do not replace or cancel each other.

When it comes to 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. The amount of personal income tax to be refunded is how much money will actually be returned to you from the budget. To put it simply, the refund amount is 13% of the deduction amount.

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

When does the right to deduction arise when purchasing an apartment?

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

You paid for the apartment and can prove it with documents. Payment can be full or partial, but it must be required: the amount of the deduction depends on the actual expenses. You cannot receive a deduction for an inherited or donated apartment, because you did not spend anything, which means you did not reduce the tax base. Participants in military mortgages also cannot use the deduction on a general basis, because part of the amount for the apartment is given to them by the state.

There are legal documents. For a new building, this may be an apartment acceptance certificate. A share participation agreement 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 with a certificate or an extract from the Unified State Register of Real Estate. Documents for the apartment must be issued in your or your spouse’s name. Mom’s apartment is not suitable for deduction, even if it is actually yours and you paid for it.

The seller is not a close relative of you. When purchasing an apartment from interdependent persons, deductions will not 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 mother the money for the apartment, the deduction will definitely be denied. Good faith will not help here - this has already been tested in the Supreme Court.

It is impossible to hide a purchase from interdependent persons: the tax office will check the relationship using common databases. If there is interdependence not between relatives, but for other reasons, then they will sort it out and demand the money back.

For the tax authorities, a mother-in-law is not a mother. So you won’t get a deduction for a deal with your mother, but you can get a deduction for a deal with your mother-in-law. You cannot buy an apartment from your brother for deduction, but you can buy it 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 outcome of the transaction. For example, a common-law wife or father of a common child. But this is in theory - the tax authorities will still have to prove it.

It is possible to apply for a tax refund when buying an apartment from the son of his mother’s friend.

You have not previously exercised your right to deduction. The property deduction when buying an apartment has a limit, and each person is given one for life. The deduction above the limit cannot be used again. If you have already applied for a tax refund when purchasing an apartment and you do not have a deduction balance, that’s it, you don’t have to read any further.

Apartment in Russia. Nothing to add here.

Documents for registration of deduction for an apartment

All documents can be provided in copies, and the tax office itself will check them against the database. If you have any questions, they will ask you for the originals - they will call you and bring them to you. But this doesn’t happen often - usually scans sent through your personal account or copies filed with the declaration are enough.

List of documents for registration of deduction:

1. A copy of the certificate of ownership or an extract from the Unified State Register of Real Estate.
2. A copy of the contract for the purchase of real estate and the act of transfer.
3. Payment documents (receipts for receipt orders, bank statements about the transfer of money to the seller’s account, receipts, sales and cash receipts).
4. Certificate 2-NDFL, if you are filing a declaration.
5. Application for distribution of deductions between spouses if they bought an apartment while married.

What documents should I use to confirm expenses?

The deduction will not be given if you do not confirm that you spent money on the apartment. And since cash receipts are usually not issued for an apartment, you will have to take additional care of the necessary documents.

There are several nuances with payment documents that neither the realtor nor the tax inspector will tell you about. They usually pop up when filing a deduction - then it is too late to correct anything.

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

Agreement. Payment for deduction can be confirmed by an agreement if it contains a clause stating that the seller received the money. The agreement must be certified by a notary - this is also proof of payment. It is not necessary to present a receipt.

The Ministry of Finance is not against confirming expenses even with an agreement not certified by a notary. It is enough to indicate in it that payments for the apartment have been made in full, the buyer has transferred, and the seller has received the entire amount.

But it’s better to take a receipt. The point is not about the deduction: the Supreme Court believes that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to demand the apartment back

Bank documents. Receipts and account statements are suitable to confirm payment through a bank. An information letter from the bank will not work. Keep receipts and payments.

When to submit documents

Documents confirming the right to a tax deduction when purchasing an apartment must be submitted along with the 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 suitable for verification. If the tax office wants to check the information, it will make inquiries through its own channels: Rosreestr, the registry office, notaries or the pension fund.

If some documents are needed in originals or something is missing, the inspector can call and ask for them. Therefore, in the declaration it is worth indicating a real telephone number for communication, and having the originals at hand.

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

The tax deduction when purchasing an apartment can only be obtained once. This means that each person will be able to return a maximum of 260 thousand rubles in 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 return 13% of actual expenses. If the property is more expensive, the deduction will be equal to the maximum possible amount - 2 million rubles, and the tax refund will be 260 thousand rubles.

But for some time now, the balance of the deduction when buying an apartment can be transferred to other properties.

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

Deduction limit and transfer of balance to other objects

The deduction when purchasing 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 the object, and the balance can be transferred to other objects.

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

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

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

But you are not required to use the deduction for that particular apartment. You can not declare it for now, buy another apartment (even after selling the previous one) and only then use your right to deduction - with an increased limit and the ability to transfer the balance to other properties. If the tax has already been returned to you, you cannot refuse the deduction and claim it for another apartment in a larger amount.

Carry forward balance to next year

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

The remainder of the deduction can be carried forward to subsequent years until the taxpayer is returned 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 for two years. And if, at the same price of an apartment, the annual income is 500 thousand rubles, then the personal income tax will have to be returned within four years. You can stretch the deduction for any period until the state returns 13% of the entire amount of expenses for the apartment.

Exception for pensioners. If you buy an apartment in retirement, you can get a tax refund for the year you bought the apartment and three years before that. In fact, a pensioner returns personal income tax for four years at once - no one else has such privileges. You can file four returns and get a lot of money at once. It does not matter whether the pensioner works or not. When you receive a pension, you collect personal income tax for four years at once.

This rule is needed so that the pensioner receives more money while he receives taxable income. Or I was able to return the tax for a longer period - while I was saving 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 what period can the tax be refunded?

Tax can only be refunded for the three years preceding the year the return was filed. But not earlier than the year in which the right to deduction appeared. Here's how it works.

Example with payment before title. The new building was paid for in 2015, and the title to it was registered only in 2017. The right to deduction appeared 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 will not be refunded for 2016, because at that time there was no right to a deduction, although there were already expenses.

An example with a deduction for three years. If you bought an apartment in 2016 and registered ownership of it at the same time, but never filed a declaration, you can submit three declarations in 2019: for 2016, 2017 and 2018. The tax will be refunded for these three years.

An example with a long-term apartment purchase. It happens that people buy an apartment, but do not know anything about deductions. For example, we bought a home in 2014, but only found out about the deduction in 2019. Then you can submit a declaration for 2018, 2017 and 2016 - that is, for the three previous years. It is impossible to claim a deduction for all years from the date of purchase of the apartment, and it will also not be possible to withdraw the tax paid in 2014 and 2015 from the budget. But this will not prevent you from taking all 13% of the cost of the apartment - if there is a balance for 2019, it can also be declared according to the declaration or from the employer.

It happens that people remember about the deduction after they stop paying personal income tax. For example, in the year the apartment was purchased, it was paid, and after a while the owner quit or became an entrepreneur using the simplified tax system - he does not pay personal income tax. It will not be possible to submit a declaration 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 the tax for long periods.

How to get a deduction on your declaration

Next year or any other year after purchasing an apartment, you need to file a 3-NDFL tax return. The declaration form must correspond to the year for which you want to return the tax. Forms change, so you need to keep an eye on it. Although a formally incorrect form is not a reason to refuse a deduction, there may be other lines, codes, and even the structure of expenses.

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. A 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 return the tax to the account.

The declaration cannot be submitted in the same year when you bought the apartment - only in the following periods. If you buy an apartment in April 2018 and decide to return personal income tax according to your 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 return can be submitted on any day: there are no deadlines during the year. But if income is declared, you must report before April 30 of the next year. You cannot submit multiple declarations for the same period: each subsequent 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 until next year. You can immediately avoid paying tax and receive a salary increase. To do this, you need to receive a notice of the right to deduction.

Submit a tax application - the form is in the taxpayer’s personal account, everything is filled out electronically. Attach copies of documents there and sign using your digital signature. The signature key is generated directly in your personal account.

Within a month, the tax office will issue you a notice - 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: 3-NDFL does not need to be submitted.

In addition to the fact that personal income tax will not be withheld from you, 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 all personal income tax that was withheld for nine months - from January.