Last updated May 2019

Receipt of almost any income is subject to taxation. What tax on the sale of apartments must the owner pay? Income tax or, as correctly, personal income tax. All real estate owners need to know that the sale of housing is not always taxable:

• If the apartment has been owned for more than 3 years (since 2016 - 5 years) - tax exemption.
• If it is sold cheaper than purchased (but more expensive than 70% of the cadastral value), then you do not have to pay anything.

Tax rate

Individuals pay income tax on all their income. The sale of residential premises is directly related to personal income tax. Tax rates:

• For residents – 13% (from sales income);
• For non-residents – 30% (from the full sale price).

What is taxed?

• for property deductions (only for residents);
• for the expenses incurred by the owner of the apartment when he bought it.

That is, choose from 2 options for a specific property only one thing or a property deduction (1 million rubles) or the cost of its purchase.

This article will discuss the sale of residential real estate and accounting property deduction 1 million rubles (apartments, houses, privatized dachas, rooms, land plot, as well as shares in this property). Property such as garages, parking spaces, unfinished buildings, cars are other property. When selling it, you can use a property deduction of only 250 thousand rubles. (cm. ).

Determining the tenure of real estate

How to determine whether the deadline has passed after which you can sell an apartment so as not to pay tax? Almost always the reference date is reflected in the certificate of ownership (extract from the State Register). There are three exceptions:

• inheritance - the countdown when receiving an apartment as an inheritance begins from the date of death of the testator.
• cooperative - the day of payment of the last share or signing of the transfer deed. This is the date on which the title to the apartment is transferred from the cooperative to the owner.
• if the property was registered before 1998, then a certificate was not issued for it. Documents of that time are taken into account (purchase and sale, BTI certificates, etc.).

Some situations have their own nuances, for example:

There were several apartment owners. One of them buys out all the shares and becomes the sole owner of the property. Should he pay tax if at the time of sale of the apartment less than 3 (5) years have passed from the transaction for purchasing shares? No, because the change shared ownership doesn't matter. If more than 3 (5) years have passed since the original registration date, you do not need to pay personal income tax.

Owners of private houses can complete their construction. In this case, is it necessary to pay tax when selling real estate if the completed part of the housing has been owned for less than 3 (or 5) years? If the external boundaries of the house have been changed (amendments have been made to the cadastral plan), then personal income tax will have to be paid.

Sale of an apartment purchased before 2016

If you sell real estate before 3 years after registering the property and make a profit, then the income received will be subject to personal income tax. To reduce your tax amount, you can use:

• Deduction - one million rubles. The seller of an apartment that has been owned for less than 3 years has the right to receive a deduction of 1 million rubles only once per tax period (per year). That is, when selling 2 or more properties per year, it can only be used for one.
• The cost of its acquisition- that is, tax is paid on the difference between the income from the sale and original cost acquisition of property.

Example 1: The apartment was sold for 10.6 million rubles, bought for 8.4 million rubles, personal income tax can be calculated in two ways, the second option is more profitable (the owner has the right to choose the tax calculation option that will be most beneficial to him):

• (8.4 – 1) x 13% = 962,000 rub.
• (10.6 – 8.4) x 13% = 286,000 rubles.

In most cases, there is no point in using a property deduction. As a rule, it is used if:

• the cost of purchasing housing is less than 1 million rubles (it is easier to use this deduction than to confirm purchase expenses);
• the apartment was inherited (there will also be few expenses that can be used to reduce the tax base);
• was not a gift from a close relative;
• sale of a donated apartment (from close relative) within the next 3 years after donation.

Sale of an apartment registered after January 1, 2016

Changes in taxes when selling an apartment in 2016 affected:

• Length of tenure, in which income from its sale is subject to taxation equal to 5 years (60 months).
• Real estate registered since January 1, 2016.
• Tax base: the tax on the sale of an apartment is calculated from the largest amount, after comparing the contract price and the cadastral value.

For whom are these rules relevant?

• Firstly, the tax on the sale of apartments for individuals. This does not apply to IP.
• Secondly, the law applies to real estate that is not used in commerce.
• Thirdly, the innovations apply to real estate registered after January 1, 2016. For real estate acquired before 2016, tax exemption remains if the ownership period exceeded 3 years (36 months).

Example 2: The living space was purchased in June 2015 and sold in July 2018. Therefore, there is no need to pay personal income tax on the sale, since it was owned for more than three years.

The 3 year tenure remains:

However, there are exceptions. The tenure period is not movable property 3 years for subsequent sale without paying tax in 2019, remains for:

• apartments that were inherited by their owners;
• property transferred as a gift by close relatives (in accordance with Article 14 of the Family Code);
• real estate registered during the end of privatization;
• property received under a rent agreement.

Now the cadastral value of real estate is taken into account in calculations

Already in 2016 it is necessary to take into account cadastral value housing. Amount subject to taxation – maximum amount:

• Or negotiable price;
• Or the cadastral value multiplied by a factor of 0.7.

In other words, it is necessary to compare the price at which the apartment was sold and its actual cadastral value, multiplied by a factor of 0.7. You must pay tax on the highest of these values.

Example 3: A citizen purchased an apartment in 2017 worth 5.8 million rubles, a little later he sold it for 7.3 million rubles. The cadastral value is 8.9 million rubles. If the cadastral value is multiplied by a factor of 0.7, then the amount is equal to 6.2 million rubles. will be less than the stated contract price. Therefore, income tax will need to be calculated on the contractual sales value of 7.3 million rubles. Personal income tax = (7.3 – 5.8) x 13% = 195,000 rubles.

The cadastral value of real estate must be determined as of 01/01/2016. If regional authorities have not carried out an assessment, then for personal income tax purposes they still take the negotiated sales price. Similarly, the calculation will be made from the cadastral value.

In situations where the cadastral value of the property is less than or equal to the deduction for the sale of an apartment (1 million rubles), there is no need to pay tax, but if it was owned for less than 3 (5 years), the citizen is not exempt from filing a declaration.

Example 4: A citizen purchased a house in May 2017 for 672,000 rubles, and in January 2018 he sold it for 953,000 rubles. It is more profitable to choose a property deduction:

• (953,000 – 1,000,000) x 13%) - no tax payable.
• (953,000 - 672,000) x 13% = RUB 36,530.

As before, property owners can exercise the right not to apply tax deduction, and pay income tax on the difference between sales price and the initial purchase price of the property, if this is more profitable for them.

Example 5: In 2017, a room was purchased for 1,300,000 rubles, in 2019 it was sold for 1,250,000 rubles. It is more profitable to use not the property deduction, but the purchase expenses, then there is no tax to pay (1250,000 - 1300,000) x 13% = 0.

If the apartment being sold was given as a gift or inherited

In this case, when selling it (previously 36 months) after:

• dates of inheritance (day of death of the testator);
• date of registration of property (if donated).

There are no expenses when purchasing it, and expenses (state duty, etc.) are not comparable to the sale price. Therefore, it is more profitable to take advantage of the property deduction of 1 million rubles. Moreover, you can either use deductions or expenses. That's why most people choose deduction.

Example 6: The citizen entered into inheritance in 2017 and sells the inherited apartment in 2018. Assessed value amounted to 2.5 million rubles, cadastral value of 2.6 million rubles, sells the apartment for 2.3 million. Since he owned it for less than three years, he needs to pay tax, and the estimated (or cadastral) value of the property cannot be taken into account as expenses , because it is inherited. We compare the cadastral with the contractual one (2.6 million * 70%) = 1.82 million. That is. the contractual one is higher, so the calculation will be made from the contractual one: (2.3 -1 million (deduction)) * 13% = 169,000 rubles. And if you do not sell the apartment within 36 months, then you do not have to pay any declaration or tax.

Example 7: The mother gave her daughter an apartment in 2018 (due to close relatives), but the daughter sold the apartment in 2019 for 1.8 million rubles. The tax will be: (1.8 - 1 million) * 13% = 104,000 rubles.

What about non-residents?

A tax resident is an individual (regardless of whether a citizen of the Russian Federation or a foreigner) who continuously calendar year stays in the Russian Federation for at least 183 days. If an individual spends most of the year abroad, then he is a non-resident of Russia.

Previously (until 2019), non-residents paid due tax in the amount of 30%, regardless of when and on what grounds the apartment/house/room was purchased.

Now the tax code has been amended. And a non-resident is exempt from paying personal income tax if he owned real estate:

• 3 years- when it was purchased before 2016 (or inherited or donated by a close relative);
• 5 years- if you became the owner after 01/01/16.

However, neither a deduction of 1 million, nor a deduction for the purchase of housing of 2 million, nor taking into account the amount of expenses when purchasing it do not apply to them. It turns out that it is better for a non-resident to wait 3 (5 years), otherwise a tax of 30% will have to be paid in full on the amount of the sale of the apartment.

Sale and purchase of apartments in the same year

Is it necessary to pay tax on the sale of an apartment if at the same time (or simply in the same year) one apartment was sold and another, more expensive or cheaper, was bought? Yes, if the sold apartment was sold for more than it was bought for. That is, a profit was generated. But if you have never used a property deduction (as a buyer, 2 million rubles), then you can reduce the tax payable in given year. In this case, the property owner has the right to receive two tax deductions at once:

• for the purchased apartment, if the right to deduction (2 million rubles upon purchase) was not used earlier (or has not been used in full since 2014).
• when the apartment is sold(1 million rubles), if this deduction was not used in the year the property was sold for another object (if it is more profitable to use the purchase price, then you can use the costs of its acquisition rather than the deduction).

Property deduction of 2 million rubles when purchasing an apartment

When purchasing property, a taxpayer can take advantage of a property deduction in the amount of 2 million rubles. But a taxpayer can receive such a deduction only once in his entire life. When purchasing housing after 2014, if the citizen had not previously used the deduction for the purchase, the deduction can be claimed for different real estate objects, if one has not been fully repaid. That is, distribute the deduction to different purchased housing.

To receive a deduction when buying an apartment, you must:

• the property must be located on the territory of the Russian Federation;
• get cash purchases as a loan can only be made from domestic credit companies;
• be a resident of Russia;
• document the transaction and your level of income.

When real estate is purchased, the deduction reduces other income received by the taxpayer (wages, sales of other property subject to taxation).

Example 8: In 2018, a citizen purchased an apartment worth 1.35 million rubles. His average salary per month is 120 thousand rubles, and in the 2-NDFL certificate for 2018, his income was 1,440,000 rubles. He can take advantage of the deduction upon purchase and reimburse personal income tax in the amount of 175,500 rubles (1.35 million * 13%), and he will also have a balance left (2 million - 1.35 million = 650 thousand rubles), which will go to for other property upon purchase. When in 2019 he purchases a house for 1.62 million rubles. , he can reimburse the balance (at the same salary level) and return 84,500 rubles. (13% from 650,000 rubles), tax withheld from his salary in 2019.

Deductions for the sale of one apartment and the purchase of another, if the citizen did not previously use the deduction of 2 million

Tax calculation after the sale of an apartment that has been owned for less than 3 (5) years can be carried out only in one of two ways:

• Using deductions;
• By reducing income by expenses incurred in the original purchase of this apartment.

Let's consider several typical cases when a citizen sold one property and acquired another one in the same year. At the same time, he has not yet taken advantage of the tax deduction for purchases (2 million rubles):

The apartment for sale was a gift (inheritance) or costs less than 1 million rubles.

Example 9: An apartment received as an inheritance was sold for 3.4 million rubles, in the same year another was purchased for 2.8 million rubles, the citizen had not used the 2 million deduction before: (3.4 million - 1 million (deduction upon sale)) = 2.4 million - taxable base. Then 2.4 million - 2 million (deduction upon purchase) = 400,000 rubles. new tax base after receiving the deduction. The tax payable will be 52,000 rubles. (400 thousand rubles * 13%).

Example 10: An apartment was sold for 3.5 million rubles, it was previously purchased for 0.8 million rubles. Then a second apartment was purchased for 3.1 million rubles. Since the purchase price of the first apartment (800 thousand rubles) is less than the deduction of 1 million, it is more profitable to take advantage of the deduction. The tax base for the sold apartment will be (3.5 - 1 million) = 2,500,000 rubles. Then you can use the deduction of 2,500,000 - 2,000,000 = 500,000 rubles, the tax will be 65,000 rubles.

If the apartment being purchased is less than 2 million rubles.

Example 11: The inherited apartment was sold for 2.3 million rubles, a new apartment was bought for 1.5 million rubles. Using the deduction, the taxable base was 2.3 - 1 million rubles = 1.3 million rubles. it can be reduced by 1.5 million rubles, i.e. 1.3 -1.5 = - 0.2 million rubles. Here it turns out - 200,000 rubles. those. must reimburse 13% of the tax from the budget, which is 26,000 rubles. And only if a citizen receives such income this year (certificate from the employer 2NDFL), then he will receive 26,000 rubles from the budget.

Example 12: The apartment was sold for 4.3 million rubles, it was previously bought for 2.1 million rubles. Then a second apartment was purchased for 1.7 million rubles. The tax base upon sale will be 4.3 - 2.1 = 2.2 million rubles. We reduce it by 1.7 million rubles. 2.2 -1.7 =0.5 million rubles. On this amount you need to pay a tax of 500,000 * 13% = 65,000 rubles.

If the apartment being purchased is more than 2 million rubles.

Example 13: In 2018, a citizen sold old apartment for 4.8 million rubles. (bought for 3.5 million rubles), and purchased a new one for 3.1 million rubles. The right to take advantage of the deduction when purchasing a new apartment from a citizen has not yet been used (RUB 2 million):

• The first method of calculating personal income tax: (4.8 – 1 (deduction on sale) – 2 (deduction on purchase)) x 13% = 234,000 rubles.
• The second method of calculating personal income tax: (4.8 – 3.5 (expenses)) = 1.3 million rubles. Because the new flat costs more than 3.1 million rubles, we can take advantage of the full deduction of 2 million rubles. We reduce the deduction by 1.3 - 2 million rubles. = - 0.7 million rub. That is, it turns out to be “minus” and if a citizen’s income for the year (personal income tax certificate 2) is 700,000, then 13% (91,000 rubles) will be returned to him from the budget. If, for example, wages for the year amounted to 500 thousand rubles, then the tax refund will be 65 thousand rubles. And the remaining tax of 26,000 can be reimbursed next year.
• It turns out that option 2 is more profitable for the taxpayer.

However, some tax authorities believe that you can use only one deduction (1 million for sellers), and only then declare another (2 million for buyers). Here you can argue with the tax office. Such arguments are appropriate if a citizen sold a home, for example, in 2018, and purchased a new one in 2019, i.e. the transactions were not in the same tax period. The taxpayer pays tax only on the difference of all his income and all expenses, and if the purchase and sale were made in the same year, then he can take advantage of both a deduction for the purchase and a deduction for the sale.

Selling a share of an apartment

When selling a share of real estate, you can also reduce the tax base by the costs associated with the purchase of this share (proportionally). Documents confirming the purchase price must be provided for verification along with the declaration. In this case, there may be several nuances:

Accounting for the purchase price of an apartment when selling a share

Example 14: in 2017, a citizen bought a share in an apartment for 2.3 million rubles, then sold it for 2.5 million. Owned the share for less than 5 years, the tax will be 200,000 * 13% = 26,000 rubles.

As a rule, a share in an apartment is not purchased separately. More often, it becomes a property along with the apartment itself, which was bought by the shareholders (family). Then the costs of purchasing a share are either indicated in the purchase and sale agreement for the apartment itself, or are determined using a simple formula (if the price of each share is not indicated in the agreement):

Total purchase cost x Share size = Share purchase costs

Example 15: The couple purchased an apartment for 4.3 million rubles, in shared ownership of 1/2 share. A year later, the apartment was sold for 4.5 million rubles. Those. the family received income from the sale (4.5 -4.3) = 200,000 rubles. But everyone must submit a declaration and pay the same amount (4.5 million/2 - 4.3/2) * 13% = 13,000 rubles. Both husband and wife received an income of 100,000 rubles. from the sale of their share, so everyone pays a tax of 13 thousand rubles.

Accounting for a property deduction of 1 million when selling a share of an apartment

When selling property that is in shared ownership, the full amount of the deduction (1 million rubles) can be taken into account, but must be distributed among the co-owners only IN PROPORTION to their shares. Since such a deduction is provided for the property, and not in relation to each seller and not for each share. It turns out the following:

• You can use the full deduction if you sell the share separately, as a separate object (i.e., each owner sells his share under a separate purchase and sale agreement, and the buyer will receive several Certificates of ownership (agreements with each seller)), Letter from the Federal Tax Service dated 25 July 2013 N ED-4-3/13578, Letter of the Federal Tax Service dated November 2, 2012 N ED-4-3/18611.
• If you sell the apartment as a single object, together with other owners (including your share), then a deduction in the amount of 1 million rubles. will be distributed among the owners according to their share.

Example 16: A family of three is selling an apartment received by inheritance, therefore, the purchase price cannot be taken into account in expenses, you can only use a deduction. The apartment was sold for 4.6 million rubles, each has a 1/3 share.

• Option 1: One purchase and sale agreement is drawn up, the apartment is sold as a single object. Each of the owners pays such a tax (4.6 million/3 - 1 million/3) * 13% = 156,000 rubles.
• Option 2: A separate purchase and sale agreement is drawn up for each share and the buyer will receive 3 certificates of ownership (extracts from the state register). Here, each owner receives a deduction of 1 million rubles. And the tax payable by each seller will be (4.6 million/3 -1 million) * 13% = 69,333 rubles. However, this option may not suit the buyer of the apartment, and the tax inspectorate may regard such a transaction as tax evasion.

There are situations when one of the shareholders owns the property for more than 3 (5) years and is exempt from filing a declaration and paying taxes, the rest less than 3 (5) years and must report to the Federal Tax Service. Since in the apartment purchase and sale agreement, shareholders can establish any other procedure for the distribution of income, i.e. not tied to the size of their shares, most of the income from the apartment can be distributed in favor of the tax-exempt owner. And sell the apartment as a single object, but indicate in the contract how much each share costs.

Example 17: Mother, daughter and son sell an apartment for 1.8 million rubles. in 2018. The mother has been the owner of her 1/2 share for more than 5 years, and the children entered into an inheritance after the death of their father recently and have owned 1/4 share for less than 5 years. The agreement stipulates that the income from its sale was decided to be distributed as follows:

• daughter and son - each 0.333 million rubles,
• mother (1.8 - 0.333 - 0.333) = 1.134 million rubles.

The mother does not pay tax, since she is exempt from payment, and the children use the deduction: 0.333 million (income from the sale of a share) - 0.333 million (1 million deduction / 3) = 0. There is no tax to pay, but the children have a declaration with supporting documents must submit.

There are also pitfalls here, namely the fact that when selling real estate from 2016, the tax calculation will depend on the cadastral value (at least 70%), and the tax base must be calculated in proportion to the share of the owners. If the contractual value is less than 70% of the share according to the cadastral value, then the calculation is based on the latter, and not the one specified in the contract.

Let's go back to example 17, if the cadastral value of such an apartment is 1.9 million rubles. Then the 1/4 share of the daughter and son will be 475,000 rubles each. To calculate personal income tax, the taxable amount should not be less than 70% of the cadastral amount, namely at least 332,500 rubles, but here the contractual amount is 333,333 rubles, which means the calculation is based on the contract amount, and the daughter and son do not pay tax.

When to file a return and pay tax

Tax calculation (even if it is zero), deduction statement, the fact of sale of property that was owned for less than 3 (5) years must be reflected in the 3-NDFL declaration.

• Deadline for declaration- in the next year after the sale/purchase of the apartment - until April 30.
• Tax payment deadline- if there is tax to pay, until July 15.

To save on filling out the declaration (on average, private organizations charge 500 - 2000 rubles for filling it out), you can figure it out yourself; there’s nothing complicated about it. You should download the program and fill it out intuitively, see (here you can see how to fill out information about yourself, and enter different codes):

• Income code:
  • 1510 - negotiated amount for the sale of an apartment, house
  • 1511 - negotiated amount of the share of an apartment, house
• Expense/deduction code
  • 901 - if the property deduction is 1 million rubles.
  • 903 - if confirmed expenses for its purchase.

Documents attached to the declaration

Attach copies of all documents confirming the transaction to the 3-NDFL declaration:

Presentation methods:

• Mail - you can send a package of documents by mail with a list of attachments; the date of sending is considered the date of receipt of the documents by the tax authorities.
• In person - you can do it in person (preferably).
• By power of attorney - a representative can also receive documents under a power of attorney certified by a notary.
• Through Personal Area on the Federal Tax Service website, that is, in electronic form.

Compile a package of documents in 2 copies, one should remain with you (with a mark in the list of tax acceptance), the other should be sent to the Federal Tax Service.

Personal income tax can be paid at any bank. It is better to obtain the necessary details from the tax office; you can also find them on the website of the Federal Tax Service or through the State Services portal.

Consequences: did not pay tax when selling the apartment and/or did not submit 3-NDFL to the tax office

If you fail to submit your return on time and/or are late in paying taxes ( deadline April 30), the following penalties may be imposed:

• A fine of 1000 rubles – if the tax to be transferred in the declaration is 0.
• Fines: from 5% to 20% (30%) of the tax amount payable for each month of delay, if you do not submit a declaration (up to 30%) and do not pay the tax by July 15 (up to 20%, if a willful defaulter, then 40% ).
• Penalties - daily accrual of penalties, starting from July 16 (see the calculator for calculating penalties and fines on the website ipipip.ru/shtrafi/).
• In case of complete refusal to pay tax, the amount of which exceeds 600 million rubles, criminal liability arises.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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Tax deduction

upon saleproperty (apartment)

purchased in 2017 and later

Those who purchased an apartment before 2017, income of individuals from the sale of real estate are exempt from tax if the property was owned for more than 3 years. This will change from 2017: for those who bought an apartment on own funds, you will have to wait for exemption from payment income tax from the sale of real estate is not 3, but 5 years. That is, without declaring and paying personal income tax, it will be possible to sell real estate only after 5 years of ownership. And in cases of sale of objects before the expiration of the 5-year period, taxable income will be determined based on the cadastral value of the object being sold.

The changes will not affect only transactions for the sale of real estate in cases where the property:

received by inheritance or under a gift agreement from close relatives;

was privatized;

received under a lifelong maintenance agreement with dependents (annuity)

From the sale of such objects real estate personal income tax will also not be charged after 3 years of ownership.

At the same time, the possibility of determining income as the difference between the sale price and the purchase price will remain. There will also remain the opportunity to reduce income from sales by deduction in the amount of no more than 1 million rubles.

Another important change has been made to tax code in terms of determining the amount of income subject to taxation upon the sale of real estate. Today, a not entirely legal mechanism for tax evasion is widely used in the secondary market. Most often, a home seller who has owned real estate for less than 3 years, in order to be exempt from paying personal income tax on the sale of real estate, indicates a sales price not exceeding 1 million rubles, thereby avoiding paying tax. Adopted amendments The Tax Code of the Russian Federation provides protection against such illegal schemes.

Now, if the price specified in the purchase and sale agreement turns out to be too low, personal income tax on the sale of real estate will have to be paid on an amount equal to 70% of the cadastral value of the property, with the right to a tax deduction of up to 1 million rubles. or to reduce income for documented expenses.

If the price specified in the purchase and sale agreement turns out to be too low, personal income tax on the sale of real estate will have to be paid on an amount equal to 70% of the cadastral value of the property.

Let us note that this procedure for taxation of income of individuals from the sale of real estate will be applied to real estate objects acquired into the ownership of individuals after January 1, 2017. As for income received from the sale of real estate acquired before 2017, such income will be subject to the taxation procedure in force before the adoption of the described amendment.

The specified procedure for taxing income from the sale of housing will apply to all properties, regardless of whether the housing being sold is the only one.

With movable property, such as cars, everything remains unchanged. In the case of the sale of property that has been owned for more than 3 years, the sale is not taxed, less than 3 years - taxed minus 250 thousand rubles. or income can be reduced by documented expenses.

Get acquainted with the list of documents that we need to fill out for you tax return 3-NDFL is possible.

You can get acquainted with the prices for services for filling out a tax return in form 3-NDFL in the section "Prices for services" .

Forms/templates of tax returns 3-NDFL

pdf

Declaration 3-NDFL for 2018 free download form (template) tiff

pdf

Declaration 3-NDFL for 2017 free download form (template) tiff

Receiving tax deductions or declaring income is carried out by citizens on the basis of the 3-NDFL declaration. The form of this reporting changes almost every year. It is very important to fill out an up-to-date form, because filing a return in an outdated form threatens the taxpayer with refusal to accept documents for a tax deduction, and for individual entrepreneurs - missing the deadline for submitting reports.

Form 3 personal income tax for 2016

By Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/552@ approved new form income tax returns and the procedure for filling out 3 personal income taxes for 2016. The following changes were made to the previous declaration form:

1. The barcodes of all document pages located in the upper left corner have been changed.

Note, that tax return 3 personal income tax for 2016 must be accepted by the tax authority even if it does not have a two-dimensional barcode. The absence of this code cannot be grounds for refusal to accept the declaration. A similar position is set out in the Letter of the Federal Tax Service of the Russian Federation dated April 18, 2014 No. PA-4-6/7440.

2. To section 2 “Calculation” tax base and the amount of tax on income taxed at the rate”, the field “002” has been added, where you must indicate the type of income received for the year:

• "1" if the income was received in the form of dividends;
• “2” when receiving profit from controlled foreign organizations;
• "3" for all other income ( wages, income from the sale of property, etc.).

Note, what if in reporting period(year) several types of income were received, then Form 3 of personal income tax for 2016 should contain the same number of sheets of Section 2 as types of income.

3. The amount of trade tax paid in the tax period must now be displayed on line 091, and not 123, as was previously (relevant for individual entrepreneurs);

4. Line 040 of Section 2 includes the amounts of social benefits provided by the employer in the reporting period (previously these amounts were not displayed in this line);

5. When filling out sheet A added the new kind income: 09 - Income from the sale of real estate and shares in it, determined based on the cadastral value of this object, multiplied by a reduction factor of 0.7;

Code “09” must be specified if the transaction amount for the sale of real estate is significantly (30 percent or more) lower than the established cadastral value. For example, the cadastral value of an apartment is 20 million rubles. If the amount under the contract is below 14 million rubles. (20 million rubles x 0.7), then it will be necessary to calculate and pay the tax on “imputed” and not actual income, that is, on 14 million rubles, and not on the amount specified in the agreement.

As a rule, such situations arise when the amount of the sale price of real estate is understated in the contract in order to evade paying taxes. To suppress similar practice Declaration 3 of personal income tax for 2016 was supplemented with a new code for the type of income and the procedure for calculating tax if there is a significant difference between the cadastral and sales value of real estate.

6. The income limit for the purposes of providing standard deductions from 280,000 rub. up to 350,000 rub. (p.030)

Deadlines for submitting 3 personal income taxes for 2016

For citizens wishing to claim any types of deductions (except for deductions for the sale of real estate and property and special deductions for individual entrepreneurs on OSNO), the deadline for filing 3 personal income tax for 2016 has not been established. You can contact tax office to receive a deduction at any time of the year. In addition, in 2017, you have the right to file returns and refund taxes not only for 2016, but also for 2015 and 2014.

For those for whom submitting a declaration is an obligation and not a right, the deadline for sending it to the Federal Tax Service is established - no later than April 30.

Be sure to submit 3-NDFL within this deadline, even if there is no tax due. Violation of the deadline for submitting a declaration, in cases where a citizen was obliged to file 3 personal income taxes for 2016, threatens to be held accountable under Art. 119 of the Tax Code of the Russian Federation and a fine in the amount of:

• 5% personal income tax amounts, subject to payment to the budget under this declaration - if the tax was not paid before the reporting was submitted or a zero declaration was submitted;
• 1,000 rub.- if the citizen did not submit on time zero declaration, or paid the tax before reporting.

If a pensioner received the right to a deduction in 2016 (purchased real estate) and worked during this period, he can transfer the balance back three years and: 2016, 2015, 2014, 2013.

Filling out 3 personal income taxes for 2016 for social deductions

• Treatment and purchase of medicines (your own, your other spouse’s, children and parents)

• Charity;
• Pension insurance and security, as well as life insurance;
• The funded part of the pension.

The amount of the benefit did not change in 2017 and is:

• 120,000 rub.- for all social payments (except for education of children and expensive treatment);
• 50,000 rub.- on the cost of education of one child;
• Unlimited- on the cost of expensive treatment.

The amount of tax that will be refunded to you is calculated using the formula:

Deduction amount x 13%

Let's say Smirnov V.S. paid for my university education at a cost of 162,300 rubles. and daughter’s tuition in the amount of 49,000 rubles. In 2017, he has the right to claim a deduction for training expenses for 2016 in the total amount of 169,000 rubles:

• 120,000 rub. - for your studies at the university. Since the actual amount of costs exceeds the established limit, expenses will be accepted in the amount of 120,000 rubles;
• 49,000 rub. - since the expenses for his daughter’s education did not exceed the maximum limit of 50,000 rubles, Sergeev can claim all of them for deduction.

The amount that Smirnov will directly receive in his hands will be 21,970 rubles:(120,000 + 49,000) x 13%.

Note, that in 2017 social tax can only be claimed for expenses incurred in 2016-2014. Tax will not be refunded for expenses incurred in earlier periods.

Features of providing a deduction for treatment expenses for 2016-2014

• The medical institution must have a license for the relevant activities;
• To receive compensation for expensive treatment, the certificate of medical services must indicate code “2”;
• Documents must be issued to the person who claims the deduction and pays for the treatment (with the exception of spouses);
• The deduction can be obtained both from the tax office and from the employer;
• Costs are reimbursed only for treatment in Russia;
• The medical services provided and medications purchased must be indicated in a special list approved by the Decree of the Government of the Russian Federation,

Features of providing a deduction for training expenses for 2016-2014

• The educational institution must have an educational license (except for individual entrepreneurs carrying out this activity without the involvement of teachers);
• The benefit can be claimed for studying not only at Russian universities, but also at foreign educational institutions;
• One spouse cannot claim benefits for the other.
• Unused balance does not carry over to the next year
• You can submit documents to receive this type of deduction at any time throughout 2017.

Filling out 3 personal income tax for 2016 when purchasing an apartment

A citizen can reimburse expenses for purchasing an apartment as part of a property deduction.

In addition to the main deduction for the costs of purchasing real estate and its decoration, you can get a deduction for paid bank interest if the housing was purchased on credit.

Note, that the declaration must indicate the amount of interest actually paid in the reporting period.

The amount of deduction for the purchase of real estate in 2017 is:

• 2,000,000 rub.- for purchase costs (even if the apartment was purchased on credit, the entire amount of costs is deductible);
• 3,000,000 rub.- on repayment costs credit interest. However, if the mortgage for the apartment was issued before 2014, the limit is 3 million rubles. does not apply to interest expenses.

The amount to be received is calculated using the formula:

Deduction amount x 13%

Let's say Litvinova A.S. I bought it with a mortgage in 2016 one-room apartment for 1,984,000 rub. For the year she paid 125,600 rubles on the loan. in the form of interest.
For expenses for 2016, Litvinova can receive a deduction in the total amount of 2,109,600 rubles:

• RUB 1,984,000 - deduction for basic expenses for the purchase of housing;
• RUB 125,600 - deduction for paid credit interest.

Total maximum amount the costs that Litvinova will be able to reimburse will be 274,248 rubles: 257,920 rubles. (1,984,000 x 13%) - main deductionand 16,328 rubles. (125,600 x 13%) - by percentage.

Features of providing a property deduction when purchasing real estate

• , unlike the social one, does not expire after 3 years, but it can only be declared in the reporting period for the previous 3 years. Thus, in 2017 you can receive a refund for 2016-2014;
• Pensioners, both working and not, can carry forward the balance of the deduction back 3 years;
• A deduction for land that was acquired under individual housing construction can be obtained only after the construction of a residential building on it and registration of ownership of it;
• The main deduction can also include finishing costs, but the need for them must be documented;
• Spouses are currently entitled to receive a benefit in the amount of 2 million rubles. for everyone, and it does not matter which of them the property is registered in and who directly paid for its purchase.
• This type of deduction can be obtained only once in a lifetime; it cannot be provided again (the only exception is if a citizen received a deduction before 2001, when the right to deduction was regulated not by the Tax Code of the Russian Federation, but by the Law on Personal Income Tax);
• The interest deduction can be obtained separately from the main one, but the balance cannot be transferred to the next housing purchased on credit (for example, if the limit of 3 million rubles on mortgage interest was not selected for one apartment, the balance cannot be transferred to the next mortgaged housing will not be possible);
• The declaration can be submitted at any time, without any time limit;

How to fill out 3 personal income taxes for 2016 when selling property

When selling property (apartment, cottage, house, land, car), a citizen is obliged to pay tax on the income received if this property was in his ownership for less than 3, and since 2016 - 5 years.

Note: Since 2016, the period of ownership of property, which is exempt from income tax, has been increased to five years, but this innovation is only relevant for real estate acquired after January 1, 2016.

After the income has been received, the citizen must calculate the amount of tax to pay to the budget and transfer it to the state accordingly. When calculating taxes, he can use a deduction when selling property (not to be confused with a deduction when purchasing):

• In the amount of costs for the purchase of the sold property;
• In the amount of 1 million rubles. for real estate;
• In the amount of 250,000 rubles. for other property.

Applying a deduction in the amount established limit(1 million rubles and 250,000 rubles) is relevant in cases where a citizen does not have documentary evidence of purchase costs (for example, housing was received as a gift or by inheritance)

Let's say Khrustalev P.I. in 2016, he sold the apartment he had inherited from his mother a year earlier. The sale price was RUB 3,540,000. Since he does not have documents officially confirming the purchase of this property, he can only take advantage of a deduction in the amount of no more than a million rubles.

The amount of tax that Khrustalev will have to pay to the state will be 330,200 rubles: (3,540,000 - 1,000,000 rubles) x 13%

Let’s assume that Khrustalev did not receive the apartment from his mother, but also bought it a year earlier for 4,000,000 rubles. But, due to the fact that he urgently needed funds, he sold the property for less than he bought it. In this case, he can reduce the amount of income received by the costs of purchasing this property.

Taking into account the fact that the cost of purchase costs exceeded the income from the sale, the tax payable will be equal to 0 rubles: 3,540,000 (income from sale) - 3,540,000 (deduction for purchase expenses. Since the amount of deduction cannot be more the amount of income received is taken into account as 3,540,000, not 4,000,000 rubles)

Khrustalev P.I. in 2016 I sold my car for 1,540,000 rubles. Previously (in 2015) he purchased it for RUB 3,200,000. Documents confirming the purchase are available. Since the purchase amount exceeds the income from the sale, Personal income tax payment is not subject to.

Let's say Khrustalev received a car as a gift from his brother and decided to sell it. Since he did not bear any expenses for the purchase, he can only take advantage of the deduction in the amount of 250,000 rubles. Amount payable to the budget, in in this case, will amount to 427,700 rubles.
(3,540,000 - 250,000) x 13%

Features of filing a 3-NDFL declaration when selling property

• A declaration on sale must be filed even if there is no tax due;
• The deadline for submitting reports for 2016 is April 30, 2017, and tax payment is until July 15;
• If several objects are sold in one year, then one deduction is provided for all objects, no more than the established limit ( this condition applicable only when claiming a deduction in the amount of 1 million rubles. or 250 thousand rubles);
• If, when selling real estate, its value under the purchase and sale agreement is 30 percent or more below the cadastral value, the tax is calculated using the formula: Cadastral value x 0.7. The specified amount is also entered into section 2 under code “09”
• This type of deduction can be claimed an unlimited number of times during your life.

Filing a declaration upon alienation of real estate is a mandatory condition established by current legislation.

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It is necessary to calculate personal income tax, the rate of which is 13%.

In this case, it is necessary to take into account many nuances - the period of ownership of the living space, its cost and other provisions.

What is this?

A tax return upon alienation of real estate is a statement of its former owner, drawn up in in the prescribed form, mentioning the profit made by selling the apartment.

It additionally indicates all the information required for the calculation and payment of personal income tax.

Normative base

All issues related to filling out and submitting a tax return after are regulated by the articles of the Tax Code of the Russian Federation (Articles 217-221).

• conditions for tax transfer;
• payment terms;
• methods of filing a declaration and other important points.

Do I need to submit?

The declaration is completed in accordance with unified form. After completing the filling, it must be submitted to the tax authorities, which are located at the place of registration.

If for certain reasons personal presence is not possible, then you can use the services of post offices by sending a declaration in the form of a letter.

A declaration must be submitted only if the residential space had been owned for more than three years before the sale and was sold for more than 1,000,000 rubles (this fact must be documented).

If the apartment was sold at a cost exceeding 1,000,000 rubles, then the former owner has the right to receive a deduction for actual costs.

Only the difference received between the amount paid for the purchase of the apartment and the amount received upon its sale will be taxed.

If expenses are equal to profit or exceed it, then no tax is paid.

Where to contact?

You must submit your completed declaration to the tax authorities located at your place of permanent residence.

If the citizen who sold the apartment has a temporary registration, then he must contact the inspectorate located in accordance with it.

Deadline

The declaration for the sale of an apartment must be submitted to the tax authorities at the place of registration before April 30 of the year following the year of sale (the position is established by Article 229 of the Tax Code of the Russian Federation).

If, in accordance with the information specified in the declaration, it is necessary to pay tax, then it is important to do this before July 15 of the year that follows the year of alienation of the real estate.

If you violate the law by delaying the filing of a declaration with the tax authorities or paying a tax, then administrative liability and material sanctions in the form of fines are provided.

Declaration when selling an apartment

When completing the declaration, the following nuances must be taken into account:

• if filling is done by hand, then you need to use blue or black paste;
• No corrections or cross-outs are allowed;
• all indicators relating to cost are expressed in the form of rubles and kopecks;
• a separate cell is allocated for each symbol, filling occurs from left to right;
• if there are empty cells left, they must be filled with dashes.

Each seller fills out the declaration separately. For example, a married couple selling living space, and each spouse had half of the apartment.

Consequently, they will both draw up a declaration, but will indicate in it only half the cost of the object.

If part of the real estate was sold, then the largest deduction amount will be 1,000,000 rubles, multiplied by the share of the apartment. So, when selling half of the property, the largest property deduction will be equal to 500,000 rubles.

Less than 3 years of ownership

If real estate was owned for less than three years, then it is necessary:

1. Fill out and then submit to the tax authorities a declaration drawn up in accordance with form 3-NDFL. It calculates taxable profits and also indicates the amount of funds that must be paid.
2. After completing the calculations, tax is paid on the profit received from the sale of real estate, unless it is fully covered by deductions.

In accordance with the Tax Code of the Russian Federation, a citizen can reduce (in some cases even completely cover) the amount of tax by using a tax deduction.

A declaration when selling an apartment for less than three years in 2018 must be submitted even if the income tax itself is not required to be paid due to its coverage by property deductions.

More than 3 years

If the apartment has been owned for more than three years, then its owners do not have to pay tax upon sale.

Consequently, they do not file a declaration, which establishes . In this regard, having sold such real estate, former owners there will be no obligations to the tax authorities.

Filling rules

According to form 3-NDFL, it can be carried out independently using the form.

After completing the procedure for filling out the document, it is submitted to tax service, located at the place of registration. You can do this in two ways:

1. Arrange in the form valuable letter, also ordering an inventory of the attachment.
2. Visit the tax authorities in person and submit your declaration.

Sample

The sample declaration, as well as the document itself, consists of 23 sheets, each of which must be filled out.

The title page mentioning information about the tax payer takes up two pages; all the rest must contain data on profit and calculation of the tax payable.

Required documents

Along with the declaration, you will need to submit the following documents to the tax service:

1. Papers confirming the cost of the apartment (as a rule, this is a photocopy of the agreement on the sale of real estate).
2. If photocopies of payment documents serving as confirmation of payment have been saved, it is recommended that they be attached to the declaration.
3. If the document has reduced taxable income, it is recommended to attach photocopies of documents confirming expenses (most often they are photocopies of the DDU or the purchase of an apartment).

Guarantees, checks, etc. can be provided as payment documents.

Paying tax

As already noted, the tax must be paid before July 15 of the year following the one in which the real estate alienation transaction was completed.

The IRS does not provide receipts or invoices for payment. You must contact the inspector to obtain bank account details and transfer funds to it.

Income received by a citizen is taxed by the state at a standard rate of 13%. But is it always necessary to submit a declaration when selling an apartment and are there any conditions that allow you not to pay a tax contribution?

Before determining whether it is necessary to contact the tax office with a completed declaration, it is worth finding out whether or not the citizen will be charged tax after the sale of the apartment.

1. Duration of ownership

Apartments purchased in 2016 are not subject to taxation upon sale if they are sold no earlier than 5 years later. Real estate purchased before 2016 can be sold tax-free after three years.

If the length of the period of ownership of real estate is observed, a citizen may not only not pay tax, but also not file a declaration after the expiration of the tax period. In this case personal income tax accrual will not depend either on the amount for which the apartment was sold, or on the expenses incurred during its acquisition.

The exclusive right to sell an apartment 3 years after acquisition belongs to those people who received real estate as a gift from a close relative, by inheritance, after the privatization procedure, or if the real estate came into possession after a dependent annuity agreement was concluded.

A citizen purchased an apartment in 2012; it was sold at the beginning of 2016. When selling an apartment that had been owned for more than 3 years, did he need to file a tax return or fill it out on the government agency’s website in April 2017?

No no need. Since the property was purchased more than 3 years before the date of sale. But for the new owner, the three-year rule will no longer apply; he will be able to sell the apartment without charging tax on the income received no earlier than 2021, five years after the purchase.

2. Cost of the property

Every citizen once a day taxable period may apply the right of property deduction and reduce the amount of taxable income by 1 million rubles. The deduction is made from total amount income received per year and does not apply to each object sold.

If a citizen needs to sell several real estate properties, he is recommended to divide the sale of the objects into two stages and sell them one by one - once a year.

Example: citizen N. sold 2 apartments in May and June 2016 - one for 1.5 million rubles, the other for 3.7 million. The tax that was accrued to her as a result:

• ((1500000-1000000)+3700000)*0.13=546000 rubles.

If she sold the second apartment in 2017, the total tax amount would be:

• ((1500000-1000000)+(3700000-1000000))*0.13=416000 rubles.

The question arises, is it necessary in this case to submit a claim worth 1 million rubles or less? And will tax be charged in this situation? After a property deduction of 1 million, the amount for taxation will be zero or with a minus sign, in which case no tax will be charged, but the declaration must be submitted along with documents confirming the amount of the sale of the object.

IN tax practice There were frequent cases of artificially reducing the value of property. The amendments, which came into force in 2016, will oblige tax authority if an undervaluation of the real estate being sold is detected, apply the cadastral value of the property, multiplied by the established coefficient of 0.7, to calculate the tax.

3. Amount of expenses for the apartment

If the apartment was owned for less than three or five years and the citizen needed to sell it, he can take into account all the expenses incurred on this property when calculating the tax.

In this case, a tax return is submitted, but along with it the citizen provides:

• A copy of the contract for the purchase of the property.
• Receipts and receipts confirming repair costs.
• Invoices for redevelopment, construction and design work for this apartment.
• A repaid mortgage agreement with a payment schedule may be attached.

The amount received will be deducted from the amount for calculating personal income tax. If the amount of expenses exceeds the cost of profit from the sale of the object or is equal to it, no tax will be charged.