Welcome! With the help of a tax deduction, every citizen of Russia can partially compensate for the costs of purchasing their own home. For more information about what a tax deduction is, who can count on receiving it, and what documents you will need for a tax deduction on a mortgage, read on.

When talking about a tax deduction, it is important to understand that we are talking about reducing the tax base (all total income of the taxpayer on which income tax is levied) or receiving a refund of overpaid personal income tax from the budget. Russian citizens who are officially employed under a civil law or employment contract and who monthly contribute 13% to the state budget have the right to a partial refund of paid income tax.

If you purchase an apartment or house using borrowed funds, the borrower can receive 2 tax deductions:

• basic;
• interest deduction.

The main tax deduction gives the mortgage borrower the right not to pay personal income tax on the amount established by law. In particular, Article 220 of the Tax Code of the Russian Federation establishes that the maximum amount of tax deduction when purchasing a house, apartment or land plot is 2 million rubles (excluding the amount of repaid interest on the loan). That is, you can return 13% of this amount - no more than 260 thousand rubles.

The main deduction has the following features:

• You can obtain the right to reimbursement of costs for the purchase of residential real estate only after registration of ownership or receipt of a housing acceptance certificate;
• the loan must have a specific purpose, which is confirmed by the conclusion of a mortgage agreement;
• The deduction may include both borrowed and the borrower’s own funds spent on the purchase of housing.

Since the beginning of 2014, Russian citizens have had the opportunity to receive a deduction for mortgage interest paid in accordance with the payment schedule. The interest deduction also has some nuances. Among them:

• the maximum deduction amount is 3 million rubles, which allows you to return up to 390 thousand rubles;
• You can only return the mortgage interest actually paid for previous years;
• in case of purchase of real estate before 01/01/2014, a deduction can be received from the entire amount of the client’s costs for interest repayment;
• in case of purchase of housing after 01/01/2014, only the maximum amount under the law (3 million rubles) will be available for return;

The tax deduction for mortgage interest begins to be issued after the principal is received - in the year in which the last funds for the principal deduction were transferred.

Who is eligible for deductions?

The legally established right to receive a tax deduction on a mortgage loan is exclusively available to Russian citizens with official employment, for whom their employer pays a monthly income tax of 13% to the budget.

You can receive financial compensation through a deduction in the following cases:

1. When purchasing residential real estate (house, apartment) under a sales contract.
2. In case of construction of a private house.
3. When the taxpayer carries out any construction and repair work in the designated real estate (here, confirmation of all expenses will be required using checks and other receipts).
4. For payment of accrued interest on a mortgage loan.

It will not be possible to return personal income tax for purchased housing and for interest if:

• if the apartment was purchased before 01/01/2014 and the right to deduction has already been used;
• if the property was purchased from a party dependent on the buyer (close relatives);
• if the employment is not officially registered (that is, the person receives a gray or black salary and, accordingly, does not pay income tax);
• if the taxpayer’s direct employer took part in the procedure for purchasing housing (for example, contributed some share of the price of the property);
• if residential real estate was purchased in addition to loan funds with the help of instruments and government support measures (subsidies, as well as maternity capital funds);
• if housing was purchased after 01/01/2014, but the deduction limit was exhausted.

Non-residents living and employed in the Russian Federation, even if they purchase an apartment or house here, do not have any rights to receive tax deductions on property.

Documents for apartment deduction

The right to receive a deduction is documented. The list of documents for personal income tax refund includes:

1. DCP for an apartment or DDU (copy).
2. Completed tax return form 3-NDFL.
3. The act of acceptance and transfer of residential real estate to the taxpayer.
4. Russian passport (+ copies of all pages).
5. Application for income tax refund.
6. Certificate of accrued wages, form 2-NDFL (if an application is submitted for a personal income tax refund for 2016, then it is for this period that a certificate of income is required).
7. Certificate of ownership of the property (in case of purchasing housing on the secondary market).
8. Copies of payment documents (receipts, cash receipt orders, bank statements confirming the fact of transfer of money from the buyer’s account to the seller’s account, etc.).
9. TIN certificate (optional).
10. A loan/mortgage agreement that contains all the information about the loan parameters.

In addition to the above documents, the tax authority may require other additional documents at its discretion (for example, an application for the distribution of tax deductions between legally married spouses).

Documents for deduction of interest

To apply for a tax deduction for mortgage interest, in addition to the standard package of documents, the taxpayer will need to provide a copy of the mortgage agreement and a certificate from the bank about the amount of repaid interest on the loan. Such a certificate should be ordered from the lender in advance, since some banks do not issue it immediately, but after several business days. You should also be prepared for the fact that such a service is provided for an additional fee.

In some cases, the tax office may additionally request documents confirming the fact of payment of interest on the mortgage. In this case, the client will have to attach to the application copies of receipts, payment orders or a bank statement certified by the seal and signature of an authorized person.

If it is impossible to provide payment documents, the taxpayer may refer to Letter of the Federal Tax Service of the Russian Federation No. ED-4-3/19630 dated November 22, 2012, which indicates that it is not necessary to include certificates of payment of interest and receipts in the set of documents.

If you refinance your mortgage with a third-party bank, you can receive a deduction for the interest paid on both the original loan and the new loan. In this case, an important condition is to indicate in the new mortgage agreement the intended purpose of issuing borrowed funds - refinancing the previous loan.

How to fill out 3-NDFL

You can learn how to fill out the 3rd personal income tax declaration for mortgage deductions from this video.

A mandatory step in the income tax refund procedure is filling out the 3-NDFL declaration. This document is compiled in such a way that even a person with an economic education may have questions and difficulties in the process of entering information. In addition to filling out the declaration independently, the taxpayer has the right to use all available tools for these purposes. Fortunately, today there are many auxiliary programs, services, companies and private ones that are ready to take on this responsibility for a fee.

Filling out 3-NDFL for individuals has the following steps:

1. Filling out the title page.

Here information about the taxpayer is indicated (full name, date and place of birth, TIN, passport data, place of residence) and digital encodings are entered (codes: tax period, fiscal authority, payer category and adjustment number).

1. Completing Section 1.

Section 1 contains information about the amounts of tax to be returned to the declarant or to be paid. Additionally, the BCC and territory code according to the all-Russian classifier are indicated.

1. Calculations in Section 2.

Here the taxpayer calculates the tax base and tax amounts at different rates.

1. Filling out Sheets.

You will need to enter the necessary data in the following sheets:

• Sheet A (it records all income received on the territory of Russia, and fills in the value of the rate, information about the source of payments, the amount of income and tax);
• Sheet B (income received by the declarant outside the Russian Federation is reflected here);
• Sheet B (income from commercial activities is indicated);
• Sheet D (here the amount of income exempt from income tax is calculated);
• Sheets D1, D2, E1, E2, F (information about all types of tax deductions is provided here);
• Sheet 3 (it calculates the tax base for income from transactions with securities);
• Sheet I (taxable income from participation in investment partnerships is determined).

If a person does not understand the concepts listed in this list at all, then in order to save time and effort, it is better to turn to professionals or use a special program. The completed document can be easily found and downloaded on our website.

In any case, it is important to take your time and very carefully check the specified information for relevance and correctness, since if tax errors are detected by the tax authority, the declaration will be rejected. And this is fraught with delays in receiving the amount of compensation.

The reporting declaration can be submitted in paper or electronic form at the choice of the citizen.

Procedure for submitting documents

There are two main ways to make an income tax refund:

• by contacting the tax authority with the allocation of the total amount for the year for which the tax is being returned;
• with the help of the employer, to whom he presents a notification from the Federal Tax Service about the right to receive a tax deduction, by way of exemption from the monthly payment of personal income tax.

The first method is the most optimal, since the money will be transferred to the person in one whole amount, which can be spent at your discretion. In accordance with this option, the taxpayer collects in advance the entire list of documents and certificates, fills out the 3-NDFL declaration, an application for a deduction and applies to the tax service. In case of positive verification, the applicant will receive the due amount to his bank account (according to the specified details).

The second method involves mandatory contacting the tax office to obtain confirmation of the right to deduction. To do this, you will need to fill out an application of the appropriate type and attach the entire package of documents. Within 30 days, the tax service will issue the citizen a notification of the right to receive a tax deduction, which must then be transferred to the taxpayer’s employer. After this, the accounting department of the organization in which the owner of the deduction works will calculate wages without charging income tax.

The specific method of submitting documents for deduction largely depends on the taxpayer’s available free time and the nature of the relationship with the employer.

Every Russian citizen who officially works in the Russian Federation and has purchased residential property with the help of mortgage funds has the legal right to receive a tax deduction on the mortgage. In this case, you can return part of the amount spent on purchasing housing, as well as the costs of paying interest on the mortgage. The maximum amount of compensation is 260 thousand rubles in the first case and 390 thousand rubles for interest. Receiving such assistance can be a serious help when planning a family budget, especially in a situation with an existing mortgage loan and a significant credit burden.

You can learn more about how to do it in the next post. The post contains an example of calculation and the principles by which taxation occurs.

If you need help filling out or have complex questions. Which require individual consideration, you can ask our mortgage lawyer in a special form.

Today you learned what documents you need to submit to the Federal Tax Service for a tax refund for a mortgage. We are waiting for your questions in the comments and will be grateful for your rating of the article.

All citizens working under an employment contract and the self-employed population must pay. The tax amount is 13% of earnings. To reduce the tax burden on the population, various types of benefits (deductions) are provided.

Registration of a tax deduction when purchasing an apartment helps reduce the cost of purchasing housing, because part of the personal income tax paid is returned from the budget. To receive this type of support from the state, you must confirm your right to it. In this article we will tell you what documents are needed for a tax deduction for the purchase of an apartment.

Property deduction when purchasing housing

The provision of benefits when purchasing residential space is regulated by the Tax Code of the Russian Federation. New residents who purchased square meters in cash or who have drawn up a mortgage agreement can get a portion of their income tax back. In addition to an amount equal to 13% of the cost of the apartment itself, mortgage holders will also be able to return part of the interest.

You can use the deduction when:

• purchasing any living space;
• building a house;
• availability of confirmed costs for repairs and finishing.

The homeowner has the right to return only the amount of tax that he actually transferred to the budget. Documents for a tax deduction when purchasing an apartment can be submitted to the tax office from the moment of its purchase. Tax paid to the treasury for the years preceding the purchase cannot be returned.

If a citizen earns little, then it will not be possible to receive all the funds in one year; the remainder is carried over to the next tax period. The number of years to file a return depends on the salary. Individuals have the right to collect documents for an apartment tax refund for more than one year. If the deduction has not been used previously, then you can write an application immediately for the previous 3 years.

For example, the apartment was purchased 5 years ago, the owner did not immediately take advantage of the right to the benefit, so this year he can return personal income tax for 2015, 2016 and 2017.

The legislation allows the use of the right of return not only by working people. Pensioners can withdraw tax from the budget for the 3 years preceding retirement if during this period they received income taxed at a rate of 13%.

Documents for property deduction when purchasing an apartment

The entire procedure for returning funds begins with collecting documents to obtain a tax deduction when purchasing an apartment. It is necessary to carefully collect the entire package, since the absence of anything necessary to confirm the right to a benefit extends the period of the desk audit.

List of documents for tax deduction for an apartment:

• Declaration. You can fill out the form yourself or contact a specialist. To fill out the form, the Federal Tax Service has developed special software - “Declaration”. The program is updated annually, since the encoding of the two-dimensional barcode is different for each tax period. Form 3-NDFL is posted on the official website of the inspectorate;
• TIN and passport or a document replacing it;
• Certificate of withheld and transferred tax in the form. Certificates must be obtained from all employers if the citizen works part-time;
• Contract of sale and purchase of square meters;
• Documents confirming the transfer of funds for the purchased living space;
• Extract from the register of property owners. Taken from Companies House and valid for 30 days;
• An application for the transfer of funds, which must indicate all the bank details of the personal account of an individual.

If the apartment was purchased in, then the following documents are still required to return the tax deduction:

• Agreement with the bank;
• Certificate of the amount of interest paid for the previous calendar year.

When spouses purchase housing as joint non-shared property, the following are additionally provided to the tax authorities:

• Marriage certificate;
• An application for a tax deduction between spouses, which is provided once and does not change throughout the entire return period.

List of documents for obtaining a deduction for the purchase of a plot of land with a house

Since the state guarantees the return of personal income tax on any real estate, you can apply for a tax deduction when buying a house. Moreover, since January 2014, it is possible to return hard-earned money from several objects, provided that the total cost of all purchased residential premises is no more than 2 million rubles.

Happy owners of a private house with a plot will need the following documents for tax deduction:

• 3-NDFL. Filling out is no different from filling out this form when purchasing an apartment. Only another type of purchased property is indicated;
• TIN and passport of the new owner;
• Certificate of accrued wages and withheld tax from the employer (2-NDFL);
• Agreement for acquired property;
• An extract from the register of property owners for the land plot with a limitation period of no more than 30 days;
• An extract from the Russian Register confirming ownership of the house, taken from the Registration Chamber no earlier than 30 days before submitting the package of papers;
• A document confirming the transfer of funds;
• Certificate of acceptance and transfer of real estate objects;
• Application for transfer of the required benefit with the obligatory indication of the personal account and bank details.

All objects are subject to the established limit of 260 thousand rubles, that is, 13% of 2 million rubles. When purchasing a house with a mortgage, you will additionally need a mortgage agreement and a certificate from the bank about the amount of interest paid for the tax period.

We prepare documents for receiving a deduction

Certificates for tax deductions for the purchase of an apartment must be properly completed. When receiving certificates from your employer or bank, check carefully:

• The document must contain the correct name of the person to whom it was issued;
• TIN, passport details;
• Place of registration.
• In 2-NDFL, the employer’s details are entered;
• The amount of wages must correspond to what was actually received according to the statement;
• The amount of interest paid must correspond to the schedule of the mortgage agreement.

Recently, there is a limit of 3 million rubles on the return of mortgage interest.

If a person wants to compensate 13% of the costs of repairs and decoration of a residential premises, then he needs to prepare all documents confirming the costs:

• Receipts for the purchase of construction and finishing materials;
• Agreement with the organization that performed the repair work;
• Signed certificates of completed work.

To the question of where to submit documents for a tax refund when buying an apartment, the answer is simple - to the Federal Tax Service inspection at the place of registration, i.e. registration. The location of the purchased property does not matter.

How to certify copies of documents

Only some documents are submitted to the tax authority in original:

• 2-NDFL;
• Declaration 3-NDFL;
• Return application;
• Certificate of mortgage interest paid to the bank.

All other documents are provided in certified copies. They can be certified by a notary or independently. Notarization is a paid service, so in order to avoid unnecessary expenses it is better to do it yourself.

According to the new rules, if the document is not bound and numbered, the visa must appear on every page. The citizen writes the word “True”, then puts the date, signature and transcript (last name, initials).

Endorsing each page is a labor-intensive process; to save time, you can staple the documents and number the sheets. A piece of paper with the inscription “Stitched, numbered” is pasted on the firmware and the number of sheets is indicated. It is enough to certify such a document once on the last page.

Methods of submitting documents for property deduction

Submitting documents for a tax refund when purchasing an apartment can be done in 2 ways:

• By submitting all necessary documents along with the declaration to the Federal Tax Service inspection;
• Directly through the employer.

A citizen can submit an application to the tax office only after the expiration of the tax period, that is, once a year. Documents for a tax deduction for an apartment can be submitted as follows:

• In person, by visiting the inspection with the original passport;
• Through a representative. To submit in this way, a notarized power of attorney is required;
• By mail. All documents with an inventory are enclosed in the letter. The date of acceptance of a declaration sent by mail is considered to be the day it was sent;
• Through communication channels. To do this, you must be registered on the Nalog.ru website and have an electronic digital signature.

To receive funds, you will have to wait until the Federal Tax Service conducts a desk audit of the declaration and makes a decision on the return. The duration of control activities is 3 months. Then the Treasury has another 30 days to transfer the benefit amount to the applicant’s personal account.

To receive a personal income tax deduction, you must:

• Collect documentation along with a statement about the desired method of receiving the deduction;
• Wait until the end of the verification activities;
• Obtain a decision from the tax authority;
• Notify the employer of this decision.

Further, the employer, as a tax agent, simply does not withhold personal income tax from the employee’s salary. That is, the employee receives his benefit in monthly installments until it is fully reimbursed. This method is simpler and more convenient, since it does not require the annual collection of documents, filling out a declaration and waiting for the end of inspections.

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 deduct.

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.

Real estate does not fall in price, despite the crisis. When purchasing a home, it is important for a person to receive compensation for overpaid income tax, which will be a significant help to the family budget. You need to know what documents are required for property deduction when purchasing an apartment.

The procedure for returning personal income tax when purchasing an apartment

The state offers citizens to return part of the costs, compensating for previously paid personal income tax. Depending on the method of purchasing real estate, you can receive a deduction for an apartment if the housing was purchased with your own funds, or compensation for interest on a housing loan if a mortgage was issued. To get your money back, you need to follow these steps:

1. Complete and submit the 3-NDFL declaration to the branch of the Federal Tax Service (hereinafter referred to as the FTS).
2. Obtain from the employer a certificate of Form 2-NDFL about the amounts of tax paid for the required billing period.
3. Collect documents for a tax deduction for the purchase of an apartment, confirming that the housing belongs to the applicant.
4. Find official documents indicating the costs incurred when purchasing a house or apartment.
5. Write an application to the Federal Tax Service about the resulting right to deduct personal income tax paid, indicating the account details where compensation payments should be transferred, and attach documentation justifying the request.
6. Receive notification of a positive decision on the application, use the money at your discretion.

For what expenses is a property deduction provided?

The state limits the applicant's expenses for purchasing or renovating real estate. It will not be possible to obtain compensation if cosmetic repairs have been made to the home and new household appliances have been purchased, even expensive ones. Expenses that can be returned through compensation payments are divided into two large groups - those incurred during self-construction of housing and when purchasing a finished apartment (part of it, one or more rooms).

If the property was built independently, you can receive compensation for the following types of costs:

1. Preparation of design and estimate documents in a specialized organization.
2. Purchase of bricks, cement, fittings, and other materials used in the construction and finishing of housing.
3. Payment for construction and finishing work of the house.
4. Supply of utilities to the house and equipment inside the premises.
5. Registration of property rights to housing.

If you purchased premises that were put into operation, or shares of housing, then you can return the personal income tax paid at the following costs:

1. Acquisition of real estate in a residential building or a building under construction.
2. Purchase of building materials for finishing and major repairs of housing.
3. Development of design and estimate documents, acts related to the redevelopment of premises.
4. Payment for services for major home repairs and room decoration.

Amount restrictions

The legislation of the Russian Federation (hereinafter referred to as the RF) limits the amount of expenses incurred for the purchase of real estate from which compensation for tax contributions can be received. If the applicant independently purchased property or was engaged in housing construction without attracting bank credit resources, then the maximum base for calculating compensation does not exceed 2 million rubles. If the property was purchased with a mortgage, then the maximum limit on expenses for debt repayment is 3 million rubles.

Documents for tax deduction when purchasing an apartment

In order to correctly process the refund of over-transferred personal income tax contributions, you should know what documents you need to collect for a tax refund when purchasing an apartment. The list of official papers depends on whether third-party financial resources were involved in the acquisition of property. There are two options for preparing documents to obtain a tax deduction for an apartment:

• to reimburse your own costs when purchasing housing;
• to compensate for overpayments for housing loans.

According to purchase costs

If a citizen incurred financial expenses for the purchase of housing, paid the real estate seller with his own funds, then he will have to prepare a special list of official papers. It includes the following documents for a tax deduction for an apartment:

• applicant's passport (original and photocopies of the main page and registration information);
• application for compensation;
• form 3-NDFL;
• extract 2-NDFL about income for the last billing period and the employer’s transfer of tax contributions;
• data from the Unified State Register of Real Estate (hereinafter referred to as USRN) or a certificate of ownership of housing;
• contract with the seller for the purchase and sale of real estate;
• acceptance certificate, if housing was purchased through shared construction;
• receipts indicating the transfer of money to the seller, with a receipt from the latter for receipt of funds.

For mortgage

The legislation stipulates that a citizen who has purchased real estate with a mortgage can apply for a tax refund and receive compensation for paying interest on a housing loan. Both types of compensation are not provided to the home owner at the same time. The Federal Tax Service first compensates for the return of overpaid personal income tax contributions. After it is repaid, you will have to resubmit documentation to recover the overpayment on the mortgage loan.

To compensate for interest on a housing loan, in addition to the papers listed above in the previous paragraph for deducting personal income tax on the purchase of property, you will have to provide the following official information:

• bank mortgage agreement (original document and copies of each page);
• a statement of expenses incurred when paying interest on a housing loan;
• mortgage loan payment schedule;
• receipts, payment checks confirming payment of interest on a housing loan.

Documents for the return of personal income tax for the purchase of an apartment in joint shared ownership

It often happens that real estate is purchased by both spouses. Ownership is considered to be shared. To return the money to the papers above in the previous paragraphs, you will have to add the following documents for a tax deduction for the apartment:

• information about the marriage;
• an application to the Federal Tax Service for a deduction indicating the shares of property belonging to each spouse;
• the child’s birth certificate, if the minor owns a share of the purchased housing;
• an application indicating the amount of property compensation for a minor dependent.

What is necessary to apply for a property deduction through an employer?

If you don’t want to contact the tax office to receive tax compensation, you can apply for financial compensation through your employer. To do this, the taxpayer must act in the following sequence:

Many taxpayers are unable to receive the entire amount they are owed in one lump sum. This is due to the fact that annually you can return income tax (personal income tax) no more than the amount that your employer transferred for you. Accordingly, the amount of income tax directly depends on the official salary. If it is not enough to receive a property deduction in full in one year, you have to file declarations over several years.

Package of documents for tax refund on home purchase

Those who have already submitted documents for a tax refund on the purchase of housing know that the package of documents is quite large; others can familiarize themselves with it on our website. And the prospect of copying this pile of documents every year (especially loan agreements, which are sometimes drawn up on 20-30 sheets) does not make anyone happy.

Therefore, we are often asked: if all supporting documents for obtaining a property deduction have been submitted to the tax office, do they need to be submitted again when 3-NDFL is issued in the following years to receive the balances?

According to the law, a full package of documents must be submitted upon initial application to the inspectorate in order to return 13% from the purchase of residential property.

If the declaration is submitted again, those documents that have already been submitted do not need to be copied and resubmitted.

Paragraph 5 of Article 93 of the Tax Code of the Russian Federation states that during a desk audit, the inspector does not have the right to repeatedly demand that the taxpayer submit documents that were previously submitted. This is also discussed in the Letter of the Federal Tax Service of Russia dated August 12, 2013 No. AS-4-11/14599@.

Thus, if you have been filing a 3-NDFL return for a property tax deduction for several years, you do not need to re-submit the already submitted documents.

And what documents must be submitted annually along with the declaration for receiving property deduction balances in any case?

• Certificate 2-NDFL (for the year of return);
• A copy of the passport if there was a change in this document and/or registration and/or surname;
• A copy of the marriage certificate (divorce), if there was a change of surname;
• A certificate from the bank about the amount of interest paid upon receipt of a deduction from the mortgage (for the year of repayment).