Real estate | All Russia | 09.12.2018 | Oksana Ofitserova

Tags: Buying a home| Taxes| Deduction upon purchase| Documentation

This article will focus not so much on the list of documents that need to be provided, but on various procedural issues related to submitting documents - which tax office to submit to, when to submit and who can do it. The list of documents provided can be found here.

What do you need to do to get a property tax deduction?

The decision to provide a property tax deduction is made by tax office at the place of registration of the taxpayer. Accordingly, to get tax deduction, necessary:

• Fill tax return(the declaration can be completed in special program, posted on the official tax website). Calculate the amount of deduction due for reimbursement
• Collect all the necessary documents confirming the right to a tax deduction
• Contact tax authority at the place of registration, providing there all the necessary documents
• Within 3 months the tax office will conduct desk audit provided package of documents (+ one more month provided for transfer of funds)
• Upon completion of the desk audit, the tax authority will transfer funds to the bank account of the taxpayer, which he indicated in the application provided by him

By what date must I submit the documents required to receive a property deduction for the purchase of an apartment/house/shares in them?

Until April 30. This period is set as the last date for declaring income individuals(NDFL). However, if you submit a declaration only to receive a property deduction, then it can be submitted at any time (not necessarily before April 30). Therefore, if you did not have time to submit a declaration on the specified date, then there is no need to wait for next year - it can be submitted now.

Can another person submit documents to receive a property deduction?

Yes, but only on the basis of a notarized power of attorney (clause 3 of Article 29 of the Tax Code of the Russian Federation). The exception is situations when this person is a representative of the taxpayer by force of law (parents in relation to children, as well as guardians in relation to incapacitated persons). In practice, Federal Tax Service employees can sometimes meet you (by asking for the passport of the person they represent), but this will be a violation of their job descriptions on their part.

Which tax office do I need to submit documents for property deductions to?

The documents are submitted to the tax office at your place of registration. That is, not at the location of the property, but at the address indicated in your passport (even if these are different subjects of the Russian Federation). If there are several people buying real estate, then each of them claims a tax deduction at the place of their registration. This is due to the fact that tax deduction is not an independent object in the Tax Code, it is part of the rules for taxation of personal income (NDFL), and an individual reports his income at the place of his registration (if he has any other income than wages, income reported by the employer). If you are registered in another region of the Russian Federation, and live, for example, where you purchased real estate, then do not forget about the opportunity to submit documents for a property deduction remotely through your Personal Taxpayer Account for individuals.

Is it possible to apply for a tax deduction when buying a home without visiting the tax office?

Yes, starting from 2016, such an opportunity is provided in the Taxpayer’s Personal Account for individuals. Accordingly, in order to claim a tax deduction online, you need to gain access to the Account. This can be done in two ways:

• Visit the tax office in person, present your TIN, write an application and receive a login and password for your personal account
• Authorize Personal Area taxpayer using an account on the State Services portal (however, the account status must be confirmed, that is, you should have previously confirmed it in person, for example, at Russian Post)

In your Personal Account, you must select the “Individual Income Tax” section and then “Fill out and submit a declaration online.” Some information (full name, passport details, registration address) will be filled in automatically, while some will have to be entered manually (information on income is usually taken from the 2-NDFL certificate, if there was no other income outside the place of the main job). All other documents (purchase and sale agreement, mortgage agreement) will need to be uploaded in scanned form. There you can also fill out the deduction application itself, indicating the details of the bank account where the money needs to be transferred.

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A person who has bought a home can demand that the budget return 13% (income tax amount) of the purchase price. This refund is called a property tax deduction. Our section has already discussed the intricacies of filing a tax deduction. However, we are periodically forced to return to this topic, since new official papers appear all the time, either introducing changes to the rules relating to deductions, or clarifying controversial issues.

In the spring of 2012, the Ministry of Finance of the Russian Federation (which has jurisdiction over the tax service) issued several very interesting explanatory letters, some of which are directly related to the shift in our conversation. So…

A separate share is the same as an apartment

As you know, for a tax deduction when purchasing a home, the following restriction applies - whatever the cost of the purchased property, a person will be returned no more than 260 thousand rubles (13% of 2 million rubles). If several people buy an apartment (cottage) as a common property, then the mentioned amount is distributed among the co-owners in proportion to their shares. If, for example, an apartment was purchased in common shared ownership by two persons on the basis of 50% to 50%, then the deduction amount will be equally divided - the budget will give one buyer 130 thousand rubles and the same amount to the second. We have already written about this property of a tax deduction. However, as the Ministry of Finance of the Russian Federation recently explained, there are cases when each of the shared owners can receive the full amount of the deduction, that is, the budget will return 260 thousand rubles to everyone. A similar arrangement that is pleasant for citizens is possible if we are talking about a transaction not with a whole apartment, but with shares.

Almost the majority of Ekaterinburg apartments are located in shared ownership with several co-owners. Most often, housing is privatized into shared ownership. Shared ownership also arises when spouses divide an apartment acquired during marriage, during inheritance, donation of housing, etc.

Attention! Shared ownership and ownership of communal apartments should not be confused. A share (unlike a room in a communal apartment) is not allocated in kind and is not an independent piece of real estate. However, the owner can sell it (donate it as a gift, etc.). The co-owners of the apartment have the preemptive right to purchase a share. But they can give up their priority, and the share will be open market. And then the person who purchased a separate share receives the right to deduct in full. That is, if the purchase cost 2 million rubles or more, then the budget will return 260 thousand rubles to the buyer.

This is stated in the Letter of the Ministry of Finance N 03-04-05/7-473 dated April 10, 2012. It says verbatim: “... if the taxpayer is the only acquirer of a share in the right of common shared ownership of an apartment, then he has the right to receive a property tax deduction in full size."

In principle, if one of the co-owners of the apartment bought the share, this rule also applies. But only if the buyer and seller are not interdependent persons. According to paragraph 26 clause 2 clause 1 art. 220 Tax Code, if the housing transaction occurred between related parties, then the buyer is not entitled to a tax deduction. In this regard, two words about interdependence. On January 1, 2012, Law No. 227-FZ came into force, which determined that for tax purposes spouses are recognized as interdependent; children-parents (including adopted children and adoptive parents); full and half brothers and sisters; guardian (trustee) and ward.

Most often, the owners of shares in an apartment are one of the listed types of family ties. Accordingly, for a transaction within such a “narrow team”, a tax deduction is not provided. Although, if, for example, the ex-spouse sells the share ex-wife, then the latter has the right to apply for a deduction. The relationship of interdependence between the “formers” no longer operates.

From all of the above, we can draw an interesting conclusion - if, for example, a married couple purchases an apartment from a married couple, then you can formalize the purchase as if these were two transactions with separate shares of housing - the husband purchased one, and the spouse purchased the second. In this case, if the cost of the apartment is 4 million or more, then buyers will receive a total deduction of 4 million rubles and will receive 520 thousand rubles from the budget. But the tax authorities may be offended and go to court with a demand to recognize the transaction as a sham. And the court, accordingly, can declare the transaction void and return the apartment to the previous owners (with a refund to the buyers). However, judicial practice there are no such cases yet, and we can only guess how events will develop in practice...

Payment by proxy is not a hindrance to deductions

Another interesting letter from the Ministry of Finance, numbered ED-4-3/8135, appeared on May 17, 2012. It says that tax authorities do not have the right to refuse to receive a property tax deduction on the grounds that the payment for the costs of purchasing a home was made not by the home buyer, but by another person under a power of attorney. Moreover, it does not matter whether the power of attorney was notarized or not. In the letter from the Ministry of Finance itself, this idea is expressed quite cumbersomely. See for yourself…

“The performance of actions by a representative (payment of expenses for purchasing an apartment, training) on ​​behalf of the represented person on the basis of written powers of attorney (concluded in a simple, not notarized form) is regulated by civil legislation, and not by the legislation on taxes and fees. Thus, the refusal of taxpayers to provide the latter social and property deductions in the presence of powers of attorney issued to representatives in simple written form, not certified by a notary, on the basis of which expenses were paid, does not comply with the norms of the current tax legislation and violates the rights of taxpayers."

Recycled without finishing

Letter of the Ministry of Finance N 03-04-05/9-538 dated April 20, 2012 explains the rather rare situation when housing without finishing is purchased on the secondary market. To primary (to purchase an apartment through share in construction) we are used to rough finishing, but it happens that housing of similar quality is purchased on the secondary market. So, if the purchase and sale agreement states that the subject of the transaction is an apartment without finishing, then the buyer will subsequently be able to include in the tax deduction the costs of bringing the apartment to a habitable condition.

Submitting documents and receiving them to the Federal Tax Service (Federal Tax Service) is carried out by citizens of the Russian Federation in person. But in some cases, a person cannot independently perform such actions for a number of reasons. In such situations, you can write a power of attorney to the tax office, and if this document is available, the authorized person for whom such a document is drawn up has the right to represent the interests of the principal in the branches of the Federal Tax Service.

Under certain circumstances, any citizen may not visit the Federal Tax Service office in person, but give the right to provide documents to such a body to another person.

Typically this need is associated with the following situations:

• in case of illness of the principal;
• when leaving on vacation or a long business trip;
• when permanent residence in another city and the inability to appear at the branch Tax Service at the place of registration.

Powers of attorney of this kind are often issued to employees of organizations whose managers do not have time to independently deal with documentation related to taxation and fees. For example, a company accountant often has a power of attorney to submit reports to the tax office, but in this case such an employee may have limited powers.

In particular, an accountant may have the right to submit certain documents and receive various acts, but at the same time, the head of the organization may not give permission to sign certain types of papers received by the Federal Tax Service (documents for accounting accounts, acts of reconciliation of accounts, and others).

Attention! A power of attorney gives the right to represent the interests of the principal not only in the Federal Tax Service, but also in other services and bodies controlled by laws on taxes and fees. These institutions include some off-budget funds and customs authorities.

Download a tax power of attorney for filing and receiving documents, sample 2019

Rules for drawing up a power of attorney

Such a document is drawn up in accordance with certain requirements for design and content. This is an official document, which, if executed incorrectly, may cause Tax Service employees to refuse to issue or accept the principal’s documents.

If a document requires notarization, this can be easily avoided, since the power of attorney is drawn up on a form provided by a notary. But even if you use for sample tax power of attorney from the Internet or even write it by hand - during certification, the notary will still check the correctness of the entered data and indicate any mistakes made.

The power of attorney must contain the following points:

• name and date of preparation (mandatory point, without which the document will be considered invalid);
• place of compilation;
• principal's passport details or details legal entity from which the document is drawn up (including checkpoint and tax identification number, legal address, title, position and full name of the manager);
• Full name and passport details of the authorized representative;
• powers and rights that the person in whose name the power of attorney is drawn up will have;
• validity period of the document (the maximum validity period of the power of attorney is three years from the date of preparation; without specifying the period, the document is valid for one year).

Minimum period of ownership of an object real estate is 3 years for real estate objects in respect of which at least one of the following conditions is met:

1. ownership of the object was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code Russian Federation;
2. ownership of the object was acquired by the taxpayer as a result of privatization;
3. ownership of the object was obtained by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents.

In other cases, the minimum period of ownership of real estate is 5 years.

Tax on the sale of a house by proxy

Thus, to receive a property deduction, you should submit copies of the following documents to the tax authority:

• apartment purchase agreement;
• a certificate of state registration of property rights issued in the name of the mother;
• payment documents confirming your daughter’s payment for you Money to pay for the apartment;
• a power of attorney giving the daughter the authority to carry out actions related to the purchase of housing. If this power of attorney does not confirm the right of the representative to pay for the apartment at the mother’s expense, then a copy of the power of attorney to carry out such actions at the expense of funds transferred by the mother for these purposes to the daughter’s bank account is required.

Ntvp "cedar - consultant"

If the property that was in shared or joint ownership less than the minimum maximum period of ownership, was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount of 1,000,000 rubles is distributed between the co-owners of this property in proportion to their share, or by agreement between them (in the case of the sale of property that was in common joint ownership). If each owner of a share in the ownership of property sold his share, which was in his property under a separate purchase and sale agreement, then he has the right to receive a property tax deduction in the amount of 1,000,000 rubles. If the taxpayer sold several pieces of property in one year, the specified limits are applied in the aggregate for all sold objects, and not for each object separately.

Selling an apartment by proxy

LLC NTVP "Kedr - Consultant" » Services » Legal consultations » Tax legislation issues » Issue of paying tax on the sale of an apartment by proxy L-kina O. and her daughter L-kina T. owned an apartment, 1/2 share each . Subsequently, L-kina O. gave her share to her second daughter, L-kina A. In fact, the daughters did not live in this apartment, because

live in another city, and L-kina O. alone paid all the costs of maintaining the living space. In 2013, the daughters issued a general power of attorney for L-kina O. to sell this apartment, and after its sale, they transferred the proceeds to L-kina O. to improve it living conditions. Applicant Questions: Do I need to pay sales tax? If yes, in what size? Where will the tax receipts arrive? Can L-kina O.

Sale of an apartment by power of attorney from abroad and 30% tax for non-residents

How to get a deduction ^Back to top of page Property deduction, associated with the sale of property, in contrast to the deduction associated with the purchase of housing, can be applied unlimitedly. In order to take advantage of the right to deduction, the taxpayer must: 1 Fill out a tax return at the end of the year. Form 3-NDFL 2 We prepare copies of documents confirming the fact of sale of property.

For example, copies of property purchase and sale agreements, exchange agreements, etc. 3 If the taxpayer claims a deduction in the amount of expenses associated with receiving income from the sale of property, we additionally prepare copies of documents confirming such expenses (income cash orders, commodity and cash receipts, Bank statements, payment orders, receipts from the seller for receipt of funds, etc.).

Buying an apartment by proxy: how to get a deduction

• Obligation to declare income from the sale of property
• Calculation of property deduction
• How to get a deduction

Obligation to declare income from the sale of property ^To the top of the page For real estate acquired into ownership after 01/01/2016: Income received by the taxpayer from the sale of real estate is exempt from taxation (and declaration) provided that such an object was owned by the taxpayer during the minimum period of ownership of the real estate object and more.

Housing consultant

Info

A taxpayer has the right to receive a property tax deduction if he spent money on acquiring ownership of a residential building, apartment, room or share(s) in them (subclause 2, clause 1, article 220 of the Tax Code of the Russian Federation). To confirm the right to deduction, the taxpayer submits documents certifying ownership of the apartment, as well as payment documents certifying the fact of payment of funds for expenses incurred. The Ministry of Finance of Russia in letter dated October 19, 2010 No. 03-04-05/7-625 indicates that a taxpayer has the right to receive a property tax deduction only if he has a certificate of ownership of the apartment (share in it) issued to him and documents confirming expenses incurred by him.

Questions and answers

According to the Civil Code of the Russian Federation, a power of attorney is considered issued for one year from the date of its execution if there is no specific period indicated in it. In this case, the date of execution of the power of attorney must be indicated in such a document. How to sell an apartment by power of attorney without the owner To sell an apartment without the participation of the owner in this process, it is necessary to issue an appropriate power of attorney, called a “general” power of attorney.

This name implies the transfer of all powers for the sale of such real estate from the collection necessary documents until funds are received and appropriate registration is made in the territorial body of Rosreestr. In the case of drawing up a general power of attorney and going through the procedure of its notarization, the presence of the owner when signing the purchase and sale agreement, collecting and processing the necessary documents and other actions is not necessary.

I have sold or am about to sell real estate

• information about the principal and attorney (original passports);
• text of the power of attorney (if the power of attorney is drawn up by the notary himself, it is not required);
• terms of reference of the attorney.

No other documents are required for certification, as well as for the execution of a power of attorney in general. To complete a transaction for the purchase and sale of an apartment, you must standard set documents and power of attorney of the authorized person (together with the original of his passport for identification.

If property that was in shared ownership for less than the minimum period of ownership was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount of 1,000,000 rubles is distributed among the co-owners of this property in proportion to their share. If each owner of a share in the ownership of property sold his share, which was in his property under a separate purchase and sale agreement, then he has the right to receive a property tax deduction in the amount of 1,000,000 rubles. Example of calculation Income of Ivanova N.V. from the sale in 2017 of an apartment purchased in 2016 amounted to RUB 2,100,000.

Cadastral value of the apartment as of January 1 current year, in which it was implemented state registration transfer of ownership of this apartment amounted to RUB 3,300,000.

Tax deduction when selling an apartment by proxy

Important

Lawyer's answer. The legal relations of the parties are in the field of property law - the institution of property and sub-industry financial law — tax law, which are regulated by the norms of Ch. 20 of the Civil Code of the Russian Federation and the Tax Code of the Russian Federation. In terms of actions on behalf of the relationship, the relationship is regulated by the norms of Chapter 10 of the Civil Code of the Russian Federation, in particular Article 185 of the Civil Code of the Russian Federation. According to Part 1 of Article 207 of the Tax Code of the Russian Federation, taxpayers of personal income tax are individuals who are tax residents of the Russian Federation, as well as individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation.

In accordance with clause 5, part 1, article 208 of the Tax Code of the Russian Federation, income from the sale of real estate of individuals is classified as income from sources in the Russian Federation. According to clause
The package of documents includes: Agreement for the purchase and sale of an apartment by power of attorney. An agreement for the sale of an apartment performed by proxy differs from the agreement of sale and purchase by general rules only clarification of the existence of a power of attorney and information about the attorney. A sample agreement for the purchase and sale of an apartment by proxy from the seller is presented below. Who pays tax on a real estate transaction by proxy? According to tax legislation of the Russian Federation, upon receipt of funds for the sale of an apartment, you must pay income tax. The only exception is the case in which the property being sold has been owned for more than three years (clause 17.1 of Article 217 of the Tax Code of the Russian Federation). If the apartment has been owned for less than three years, you will have to pay the appropriate tax.