At first glance, a tax deduction and the purchase of an apartment or house are not connected in any way. After all, in Russia there is no tax on the purchase of housing. And purchasing a home requires significant expenses for a family. In addition to the amount paid to the seller of the apartment, other significant costs are inevitable, in particular for:

• legal support of the transaction;
• registration of home purchase from a notary;
• payment for realtor services;
• payment of state duty;
• the cost of drawing up and registering a purchase and sale agreement;
• other expenses for registration of purchased property

Of course, such costs cannot but disrupt the financial stability of the buyer and his family for some time. An important function of a socially oriented state is to support citizens during periods of their greatest vulnerability. One form of support is tax deduction, which can be obtained when purchasing a home. 2019, like the previous year, did not bring any significant innovations to the conditions and procedure for providing benefits.

Let us consider in more detail the circle of persons who will be able to use the form of property deduction in question, situations when a tax refund will be refused, the amount and rules for providing state support, and the procedure for applying for exemption of a portion of income from taxation.

Legislative changes you should know

The concept of property deduction is defined by taxation rules, according to which this benefit represents the exemption of a citizen’s income spent on certain purposes from payment income tax. In practice, this looks like a return by the state of tax payments already made or an exemption from paying it in the future.

Calculation from tax base a certain amount of expenses when a citizen purchases real estate has existed for quite a long time. Last changes, which significantly influenced the practice of using this type state support, have been applied since the beginning of 2014, when the legislation allowed the possibility of obtaining this benefit for each of several purchased real estate objects with a limitation only total amount provided benefits.

Tax deduction for real estate purchases in 2019 - infographics

Who has the right to receive a tax deduction when buying an apartment, 2019

The following events will be direct grounds for applying a tax deduction:

1. Buying housing (apartments, houses, rooms, land plot, on which a residential building is located or its construction is planned);
2. Completion of residential construction.

Important conditions relating to the applicant for the application of the benefit in question are:

• Belonging to the citizenship of the Russian Federation;
• Official employment;
• Regular deduction of income tax by the employer from the applicant’s earnings.

There are also requirements for the purchased property:

1. The property must be located on the territory of the Russian Federation;
2. The purchased premises must subsequently be used only as residential premises.

Next, we list the circumstances of the acquisition of residential premises, the presence of which will become a reason for refusal to provide the type of benefits in question. Some of them arise from the conditions listed above imposed on the applicant for calculating the amount of income and for the purchased property, but there are also those that are determined by the time period of the transaction, as well as other factors.

When it is not possible to apply a deduction from income

Among the grounds excluding the use of property deduction for purchased real estate according to the rules in force in 2019 are the following circumstances:

1. The applicant for the benefit is not officially employed and does not pay income tax;
2. When purchasing residential premises, other methods of attracting government support were used, in particular, maternity capital;
3. Housing was purchased with the money of another (individual or legal) person, and the obligation to return Money the buyer did not purchase (for example, the apartment was purchased by the employer);
4. The seller of the property was close relative buyer - applicant for the provision of deduction;
5. The residential premises were purchased or built before the beginning of 2014 and the purchaser used his opportunity to apply for benefits;
6. The property was acquired before the beginning of 2014, and the acquirer did not take advantage of the required exemption of part of the income from taxation (in this situation, the procedure for providing the type of state support in question is regulated by the legislation in force before 2014).

Features of providing deduction of income amounts: size, timing and other nuances

Tax benefit amount

The part of the income (tax base) not taken into account for tax purposes in the case of partial exemption directly depends on the value of the acquired property, but is limited to certain limits:

• only for one object acquired during the citizen’s life;
• Regardless of the full use of the limit on the amount of the portion of income exempt from tax, the benefit is provided only once;
• The tax is refundable annually as interest payments are made to the banking institution.

If necessary, the amount of money spent, which is taken into account when calculating the preferential tax base, can be increased by:

1. Amounts of principal and interest on a mortgage loan, other types of agreements providing for financing the purchase of housing;
2. Amounts of funds spent on design, construction, repair and Finishing work in newly acquired (including unfinished construction) housing:

• For the preparation of design documents (including for completion);
• For the purchase of building materials;
• To pay for construction, repair and finishing services;
• To connect a private house to communications (gas, water, electricity, sewerage) or arrange their autonomous options (drilling a well, etc.).

The amount of tax refund in all cases will be 13% of the deducted amount of tax-exempt earnings.

The rules for using tax deductions that exist as of 2019 are applicable to those citizens who purchased real estate starting in 2014. At the same time, the main innovation of 2017 is new way confirmation of ownership of the property. If previously it was enough to present only a certificate of ownership, then from the second half of 2016 it is required to provide a competent official extract from the Unified State Register. The legal basis for such changes was Federal Law No. 360 of July 3, 2016.

In addition, among the innovations of 2017 is the one-time deduction for the purchase of housing. In other words, you can receive a deduction only once in your life. It should be noted, however, that each spouse can use the right to deduction, so this limitation is still relative.

Deadlines for applying for deduction from taxable income and providing it

We list the important rules for applying for the method of state support in question regarding timing:

1. The right to apply for a refund of the amount of tax paid appears after receiving the title documentation for housing:

• Certificate of registration of ownership;
• Certificate of acceptance of the apartment - upon shared construction;

1. The right to deduction appears in the calendar year when the owner’s rights in relation to the residential premises were registered (regardless of the date of receipt of the certificate of this right);
2. The amount of refunded funds for a calendar year cannot exceed the amount of income tax paid by the person for the same period;
3. The application may contain a request for the return of payments for a period of no more than the last three years (but not earlier than the year in which the owner’s rights to housing were registered);
4. Applications for return tax payments may be submitted several times until the deduction limit is completely exhausted;
5. The benefit is provided in accordance with the legislation in force at the time of purchase of the property;
6. Tax refund calculations should be made after calendar year, for which it is planned to be returned (that is, in January next).

Some nuances of formalizing the exemption of part of income from taxation arise when purchasing housing in joint or shared ownership, such as:

• When registering real estate as the common joint property of spouses, the right to the benefit in question appears to both owners equally, that is, everyone can take advantage of the entire deduction amount (2 million rubles) when the value of the property is equal to or exceeds 4 million rubles;
• When registering housing as shared ownership, the amount of income exempt from taxation is divided between the owners in the appropriate parts.

Documents for obtaining a tax deduction when purchasing an apartment in 2019

The set of documentation to be submitted for registration of the benefit in question depends on the method of acquiring the property. So, in the case of purchasing housing or part of it on the secondary market, a citizen should provide:

1. Sales and purchase agreements real estate with all integral parts;
2. Documentation on the calculations;
3. Title documentation (certificate of registered rights of the owner).

If housing was purchased through participation in shared construction:

1. Agreement on the construction of an apartment with all integral parts;
2. Documentation confirming the fact of acceptance of the residential premises;
3. Documentation of calculations.

If an applicant for exemption of income from taxation acquired his right to the benefit through the purchase of a house or land:

1. Agreement on the purchase and sale of an object with all integral parts;
2. Calculation documentation;
3. Title document (certificate of registered rights of the owner).

If a deduction is required to provide for interest payments under a mortgage agreement:

1. Loan agreement with all integral parts;
2. Documentation confirming the fact of payment of interest.

If the amount exempt from tax increases by the cost of expenses for finishing and completing the housing, additionally authorized body Documentation is submitted confirming the cost of materials and services and their payment.

The list of documents common to all of the listed options for acquiring the owner’s rights to housing is as follows:

1. Passport of the potential recipient of the type of state support in question;
2. Tax return (form 3-NDFL);
3. Application for exemption of income from income tax;
4. Certificate in form 2-NDFL;
5. Documents confirming family ties when registering residential premises as common joint or shared ownership (certificates of marital relations, birth of children)

Taxation of 2 personal income taxes in detail

Procedure for applying tax deduction

The body authorized to consider applications from citizens regarding the application of the benefit in question is the Tax and Duty Inspectorate.

The deduction procedure is as follows:

1. The citizen submits a package of documentation for deduction to the inspector on duty;
2. Within a period of two to four months, the documents are reviewed, and on their basis a decision is made to submit or refuse to submit a deduction;
3. The right to a deduction is evidenced by the issuance of a corresponding notice to the citizen.

You can receive a tax refund in one of the following ways:

• By money transfer from budget funds;
• By submitting a notice of the right to deduction to the employer’s accounting department. In this case, income tax will not be withheld from wages until the amount of money specified in the document is fully repaid.

Due to some legislative amendments, the rules for applying tax deductions when purchasing a home have changed slightly. However, in specific situation any innovation can play a decisive role. For example, the ability to transfer the deduction to the next year if there is a lack of income significantly changes the situation in such a set of circumstances.

In conclusion, we note that this form of state support for the purchase of housing, such as the provision of property deductions, has quite flexible and simple conditions. And our lawyer will help you finally clarify all your questions regarding the right to this type of benefit and the procedure for registering it in a specific situation by providing a free online consultation on our portal.

Tax law The Russian Federation gives the right to an individual purchasing housing to return the withheld personal income tax in the amount of 13% of the amount spent. There are several ways to get a tax refund when purchasing an apartment. In this case, certain conditions must be met, and a certain package of documents must be collected.

Under what conditions is a personal income tax refund due when purchasing an apartment?

The tax is refunded to the taxpayer in cases where:

• An individual who has purchased housing or a share in it is subject to income tax at a rate of 13%;
• The acquired property is located on the territory of the Russian Federation;
• When purchasing housing, the funds were paid by the taxpayer himself (the purchase costs do not include: the amount maternity capital; budget funds with state co-financing; amount paid by the enterprise).
• Purchase and sale is carried out between persons who are not interrelated (interrelated persons can be an individual and his spouse, parents, children, as well as individuals subordinate to one another by official position).
• The amount of expenses does not exceed the limit, established by law, the amount of 2 million rubles. If expenses are above the limit amount, then 13% of only two million rubles is returned.

If all conditions are met, then the citizen can return 13% of housing costs.

What do the costs of buying an apartment include?

Expenses for the purchase of a house (share in it) or for new construction include the costs of the taxpayer (Article 220 of the Tax Code of the Russian Federation):

• For the development of projects and estimates for construction work;
• For the purchase of building materials;
• For the purchase of a house (share in it), including unfinished construction;
• Related to the completion of housing (shares in it);
• To connect to communications (electricity, gas and water supply, etc.).

The costs of purchasing an apartment (share in it) or a room (share in it) include the following costs:

• To purchase an apartment or room (share in them);
• To acquire rights to housing in a house under construction;
• For the purchase of finishing materials;
• For finishing work, for drawing up estimates, for carrying out repair work.

Costs for Decoration Materials or communications connection are included in actual expenses only if the purchase agreement indicates that housing is being purchased without finishing or without communications.

After the taxpayer has received ownership of the purchased housing, he submits a set of documents to the federal inspectorate to return personal income tax. tax service(IFTS) at the place of registration.

Package of documents required for personal income tax return

Reimbursement of personal income tax is carried out on the basis of documents:

• Tax return form 3-NDFL. Filled out in reporting year, in which the purchase and sale of an apartment took place. (For more details, see How to fill out a declaration (NDFL3) when buying an apartment?).
• Taxpayer's passport (copy);
• TIN certificate (copy)
• Birth certificate of children (if the taxpayer was provided with standard tax deductions in the reporting year);
• Certificate of income (form 2-NDFL) for the reporting year in which the transaction was made;
• An application for a deduction indicating the bank account number where the refunded amount will be transferred;
• Documents that prove ownership of the acquired property (purchase and sale agreement, transfer and acceptance certificates, agreement on the acquisition of housing rights in a house under construction);
• Receipt from the seller of the apartment;
• Loan agreement, if the apartment was purchased with a mortgage;
• Documents that prove the costs of purchasing real estate and its finishing (receipts, payment orders, goods and cash receipts, Bank statements, acts for the purchase of building materials, etc.).

A more detailed list of documents is determined individually for each transaction.

How is personal income tax refund processed?

Tax refunds are made in the following ways:

1. At the end of the year in which the transaction occurred, the individual submits to the Federal Tax Service at the place of registration required package documents that are reviewed by the inspector within three months. Upon positive consideration, the Federal Tax Service transfers the tax that was withheld in the past year to the bank account specified in the application.
2. Immediately after obtaining ownership of the purchased housing, the individual submits a package of documents to the Federal Tax Service at the place of registration. Documents are verified within 30 days. After this, the individual is issued a Notice confirming his right to personal income tax refund. It indicates the name of the employer. An individual provides this Notice to the accounting department of his organization. Starting from the month in which it was presented, personal income tax from the salary ceases to be withheld until full refund. The notification must be received from the tax office annually and submitted to the accounting department until the personal income tax is fully refunded. If an individual works officially in several organizations, then he has the right to reimburse the tax from each employer.

Refund Personal income tax for individuals a person receives no more than the amount of tax withheld from him for the past year. If the due tax refund amount exceeds the amount that was returned to him, then the balance due will be returned in subsequent years. To do this, after the end of each year, an individual must submit an income tax return to the Federal Tax Service until the tax is fully returned to him.

How is the personal income tax refund amount calculated?

The individual receives a refund of 13% of the amount spent on the purchase of housing. At the same time, a limit has been set on the actual costs of purchasing an apartment, which is 2 million rubles. For example, if a citizen bought an apartment for 4 million rubles, then the refund amount will be 13% of only 2 million rubles. If the actual expenses for the purchase of housing are less than the maximum amount (for example, 1.5 million rubles), then the taxpayer has the right to use the remaining portion (0.5 million rubles) when purchasing other housing in the future. Due to changes in legislation, limit amount may change. Therefore, what is taken into account is the one that was in effect during the period when the taxpayer first had the right to personal income tax refund.

If shared ownership is acquired, the compensation is distributed in proportion to the shares between the co-owners.

If joint property is acquired, the distribution procedure is determined by the owners themselves and indicated in the application. For example, spouses can allocate a tax refund so that only one spouse receives it. Then the second spouse can exercise this right when purchasing another home.

If a taxpayer entitled to a tax refund becomes a pensioner, then he can receive a personal income tax refund for the years preceding retirement, but not more than three years.

Don't know your rights?

A mortgage loan for Russians is often the only way to solve housing issue. At the same time, it is not a cheap way. Therefore, any opportunity to reduce costs when buying an apartment with a mortgage will be very useful. The use of a property tax deduction allows you to save 13% of the cost of housing plus 13% of the amount of interest paid on the loan. How to do it? Let's start in order.

What where When?

1. What? A property tax deduction can be obtained when purchasing an apartment, room, house, land plot for individual housing construction or a share in any of these objects.
2. Where? Now there are two ways to receive a property deduction: at your place of work (in this case, you simply will not have 13% income tax deducted from your salary) or after the end of the year at the tax office (in this case, you will be refunded the tax paid for the year). In both the first and second options, you will still have to start with the tax office at the place of registration. This is where everything should be provided Required documents and, if you want the deduction to be provided to you at your place of work, indicate this in the application.
3. When? The right to a tax deduction when purchasing finished housing arises from the moment of receiving a certificate of registration of property, and when participating in shared construction - from the moment of signing the acceptance certificate of the apartment. First of all, the main property deduction is applied and only after paying 13% of the cost of the purchased home is it possible to receive a deduction for mortgage interest. Receiving a property deduction for interest is tied to actual loan payments and is provided in installments as the loan is repaid.
4. How many? Currently, the main property tax deduction is provided in the amount of actual expenses incurred on the purchase of housing, but not more than 2 million rubles. Accordingly, the maximum possible tax refund amount will be 260 thousand rubles (13% of 2 million). The maximum deduction for mortgage interest since 2014 is limited to 3 million rubles, i.e. you can get 390 thousand rubles. If the mortgage was taken out before January 1, 2014, there are no restrictions on the interest deduction. If the cost of the purchased home is less than 2 million rubles, then you can use the “balance” of the deduction when purchasing your next home. But this applies only to properties purchased after January 1, 2014. But if the amount of interest on the mortgage is less than 3 million rubles, the “remainder” is burned and cannot be transferred to another loan. Both of these maximums apply per person. Those. if residential premises are purchased as joint or shared ownership, each of the parties to the agreement can take advantage of a deduction within the limits of these amounts. Thus, the total benefit for a family of two people can be 2*260 + 2*390 = 1.3 million rubles.

What else you need to know

There are plenty of subtleties and pitfalls when obtaining a property tax deduction. Let's name the most important of them:

• Until 2014, you could only exercise your right to a property tax deduction once in your life. However, this does not apply to those who received a similar income tax benefit before 2001. These lucky ones can once again receive a tax deduction on their next real estate purchase.
• There is no statute of limitations for receiving a deduction. If you purchased housing after 2001 and did not use property deduction, the flag is in your hands - feel free to apply for a tax refund. However, the maximum deduction amount will be calculated based on the year the property was purchased.
• Starting in 2014, the main deduction for the cost of housing and the deduction for mortgage interest can be provided for different objects. Those. If you used the main tax deduction for real estate purchased without using a loan, then you still have the right to use a property deduction for mortgage interest during a subsequent purchase.
• The deduction is not provided if the real estate purchase and sale transaction was carried out between related parties(spouses, parents, children, brothers and sisters).

In fact, there are much more details and nuances when using a property tax deduction. Issues of joint and shared ownership, return Personal income tax for pensioners, the opportunity to take advantage of a property deduction for real estate purchased before 2001, etc. In order to understand each specific case in detail, especially if the case is complex, it makes sense to contact specialists. Professionals will help you use your right to a property tax deduction with maximum benefit. On the Tax website you can fill out and send directly to the Federal Tax Service an application and declaration 3-NDFL online. In addition, at your service mortgage calculator, which allows you to easily calculate the amount of interest paid on the loan and the amount of tax refund broken down by year. At the same time, you can receive qualified advice for any questions that arise.

In 2014, a rule was introduced according to which all taxpayers can exercise the right to return the funds spent on the purchase of real estate in their name. This is a kind of benefit on income and mortgage interest.

Since the beginning of 2014, a new rule has been introduced in our country, according to which all taxpayers in our country can exercise the right to return the funds spent on the purchase of real estate in their name. In other words, the state rewards its fellow citizens for taking care of themselves on their own. This is a kind of income benefit. individuals(NDFL) and mortgage interest.

According to the law adopted in January 2008, real estate buyers are entitled to benefit from an income tax refund at tax offices in the amount of 13%. The transaction amount is limited and amounts to no more than 2 million rubles, respectively, the amount of return of costs for the purchase of real estate is equal to 260 thousand rubles. If the amount of real estate was below two million, then the refund amount was simply burned out; it was not allowed to transfer it to other real estate purchases.

The amendment adopted in January of this year eliminated this shortcoming. On this moment every taxpayer has the full right to size limit. It is necessary to take into account two mandatory conditions: the taxpayer took legal ownership of the property after January 1, 2014 - this time. And until this time I had not received tax breaks for purchasing real estate even once - that’s two.

The benefits are obvious when a family buys real estate. Both taxpayer spouses are entitled to a refund of the funds spent. Moreover, each of them, upon provision of the relevant documents to tax office, will receive benefits worth two million rubles. That is, everyone will return 13% of the money spent on the purchase of housing. But this is only if they are both registered as shareholders, that is, two owners. Moreover, one of the spouses who did not contact the tax office on time retains the right to take advantage of this benefit on another property.

The benefits are also obvious for minor children whose parents or guardians purchase real estate, land ownership or housing. Having no income and not replenishing the tax service with obligatory payments, they have the right to receive a refund of the funds spent on the purchase of the above-mentioned objects. These funds can be received by their guardians, parents or adoptive parents. However, they do not lose their right to receive this benefit with their own hands. True, it would be better to do this when purchasing another property.

IN new amendment Another bug has been fixed. Taxpayers who have small salaries and work for several employers at the same time have had the deduction procedure simplified. How? Now the taxpayer has the right to choose several employers to repay the interest. And they will return the funds spent up to the full amount of the benefit due. One important point, this procedure must be repeated annually to full receipt the amount due to you. I can suspend payments due only if a three-year period has passed after the acquisition of real estate or land. If you have any complaints about the work tax authority, That

However, this system has its downside. The deduction procedure for employers is longer. That is, all necessary documents on payments must go through the proper procedures at the tax office before entering the employers’ accounting department. And this will take three months to make a decision, plus receiving notification. As a result, the possibility of receiving funds will be delayed. And you will still have to pay taxes for these months of waiting. And from the whole year, you will get the right to " zero personal income tax"Only for nine months. And every year the same repetition occurs.

As for loans for the purchase of housing (mortgage), until this year, those borrowed received a benefit for an unlimited amount of interest paid plus two million rubles. Since 2014, a limit on the bank's interest was set at three million rubles. This benefit payment will be made only once, in relation to one construction or housing project, regardless of the limit (three million).

It is worth emphasizing that the deduction is made from interest already paid, annually. Such rules came into force only in January 2014, and only with the receipt of a mortgage after this period. Agreements with the bank are not subject to such changes before this period.

Due to changes in tax legislation, the list of documents to the tax office required to receive a benefit or deduction has also changed.

Documents for purchase and sale and obtaining tax benefits

1. If you started building your own house, or purchased a ready-made one, you need a purchase agreement, or a document confirming that you are the owner of the house or have a part (share) in this construction or house. And confirmation that you regularly pay taxes to the state
2. If you bought an apartment, room or part of it, you need a purchase agreement, which will confirm who is the owner here. If you have a share in the construction of a residential building, apartment or premises, then an agreement is required confirming your participation in this shared construction, and an act of acceptance or transfer signed by two parties (directly the developer and the participant in the share or equity participation). Confirmation of tax payment.
3. When buying land or building plots or shares in them, the taxpayer needs the following package of documents: confirmation of the owner of the land, and confirmation of rights to a residential building or a part in it (share or share).
4. In case of a legal agreement with a bank for the purchase of housing - a mortgage agreement.
5. To purchase real estate in the name of children who have not reached the age of majority (18 years), a birth certificate of the child is required. If minor child an orphan, a decision from the guardianship or trusteeship authority is also required.
6. All this is accompanied by all checks, payment receipts, bank statements, statements of cash flows from the accounts of sellers and buyers, receipt orders, passport data of the participants in the transactions, declarations of income and expenses, a certificate in form 2-NDFL and 3-NDFL, and an application for a refund, and the card or account number of the taxpayer where the funds will be transferred.

I would like to draw attention to the writing of the application. Formally, starting this year, it is no longer necessary to write an application, because last year (2013) the State Duma Committee on Taxes determined that tax return, which the taxpayer fills out, provides all the necessary information about all income and expenses, on which the amount of taxes for a particular taxpayer is calculated. Why write the same thing twice?

However, payment details can only be indicated in the application; there is no such line in the declaration. But there was a flaw, and you still need to write a statement. Application forms are available at each tax office. It will not be difficult to write an application while you are waiting in line to submit documents to the tax inspector.

Many Russians are concerned about how to reduce costs and save money family budget. Current laws allow citizens to reduce their tax expenses by taking advantage of the right to deduction.

Types of tax deductions

Get tax refund possible in various situations:

• when selling a home;
• sale of transport;
• purchase of residential real estate;
• spending on treatment;
• training expenses.

The refundable amount is determined at the rate of 13% of the deduction amount. You are entitled to a refund only if:

• if you have Russian citizenship;
• officially employed or;
• pay personal income tax on a permanent basis (on your own or through your employer).

The table provides a summary of tax deductions:

Name of deduction	Who can receive	Deduction amount	When is the deduction granted?
When buying a home	Buyer of real estate, real estate shares	2 million – when buying an apartment; 3 million – when paying off mortgage interest.	through the employer - from the moment of purchase of housing; through the Federal Tax Service - starting from the year following the year of purchase (and for pensioners, plus 3 more previous years)
When selling a home	Seller of real estate or its share	1 million or the cost of the apartment upon purchase - at the choice of the taxpayer; tax exemption for owners who have owned an apartment for more than 5 years (the apartment was sold after 01/01/16) or 3 years (the apartment was sold before 01/01/16, as well as in case of donation, inheritance, privatization - after 01/01/16).	through the Federal Tax Service - in the year following the year of sale
When selling a car	Vehicle Seller	250 thousand or purchase price - for those who own a vehicle for less than 3 years; Exemption from personal income tax for car owners who sell their vehicles for more than 3 years.	through the Federal Tax Service - in the year following the year of implementation of the TS
Deduction for children	A person who has one or more children (natural, adopted, under guardianship)	1,400 – for the first and second child; 3 thousand – for the third and subsequent children; 12 thousand – for disabled children (for parents and adoptive parents); 6 thousand – for disabled children (for guardians and trustees)	On a monthly basis through the employer
When paying for treatment costs	A citizen of the Russian Federation who incurred expenses for treatment (his own or relatives)	120 thousand – when paying for treatment (your own or relatives); if there is a need to spend on expensive treatment, the amount is not limited.	through the employer, after expenses have been incurred;
When paying for training	Person paying for education (own or relatives)	120 thousand - for your own studies and the education of your brother/sister; 50 thousand - for the education of each child.	through the employer after expenses have been incurred; through the Federal Tax Service in the next reporting year

We return tax when buying an apartment

When purchasing residential real estate, you have the right to return part of the funds in the amount of previously paid income tax. Or by non-payment of tax, if the deduction is realized through the employer. There are two options for receiving tax compensation:

1. When purchasing an apartment without a loan/credit, it is possible to apply for a deduction of up to 2 million rubles. (this is the maximum value of the estimated tax base). That is, you can receive a refund directly in cash up to 260 thousand rubles. The calculation is simple: the purchase price is multiplied by 13%, the result will be the deduction amount (but should not be more than 260 thousand). If the apartment (another residential property) is less than 2 million, then you can buy another property and continue choosing the rest.
2. If own funds not enough to buy real estate and you have issued mortgage, then there is a mortgage deduction for this. It is worth no more than 3 million (maximum return is 390 thousand). Compensation can be obtained from the mortgage interest paid. For those who managed to buy an apartment with a mortgage before 01/01/2014, it is possible to receive a refund for the entire amount of % paid.

The refund can be received by any person officially employed, carrying out transfer of personal income tax at a rate of 13% through the employer (see in detail all about). If a citizen is not employed, but pays tax on income (for example, 13% from renting out an apartment), then the tax can also be returned.

The amount of the refund for the year cannot exceed the amount of personal income tax paid for that year. If you were unable to repay the entire amount in a year (due to a lack of transferred personal income tax), then the amount of assistance can be transferred to the following years. Until the entire amount is paid in full.

If you bought an apartment before 01/01/2014 and its cost is less than 2 million, then when purchasing another home, the benefit for the remaining amount is not provided. If the transaction is after the specified date, and the cost of housing, for example, is 1.745 thousand, then you can apply for a benefit for this amount. And if in the future other real estate is purchased, the right to deduct the remaining amount remains (2 million - 1.745 thousand = 255 thousand). Thus, you can receive 255,000 X 13% = 33,150 rubles.

You can apply for compensation directly through the fiscal service or at your place of work. In the first case, you need to submit a number of documents, including:

• declaration 3-NDFL;
• certificate of paid taxes 2-NDFL;
• contract of purchase and sale of housing + certificate of ownership (extract from the state register);
• statement, etc.

If you decide to apply for a refund at your place of duty, then instead of a declaration you will need a notification of the right to a benefit (it must be received every year from the Federal Tax Service, having provided all the documents). Housing documents must also be submitted to the employer.

When you apply for compensation through the fiscal service, the entire amount is credited to your bank account. If you apply for compensation at your place of work, the benefit will be provided monthly by not withholding tax, which will amount to 13% of your salary.

How to compensate personal income tax when selling a home

Every citizen who sells an apartment (and other real estate) is required to pay tax on the income received - personal income tax of 13%. The cost of housing is often high and the amount of tax will become significant for the family budget.

Under certain conditions, you have the right not to pay tax. Or reduce the size tax obligations due to tax benefits (see how to pay and how much it will be).

First, let's look at situations where you don't have to pay tax at all:

• the apartment has officially been your property for more than 3 years (if it was a gift from a relative or inherited). In other cases, to be exempt from paying tax, you need to be the owner of real estate for more than 5 years;
• You sold the apartment for less than you bought it for. There is documentary evidence of this (contracts, acceptance certificates, receipts, bank statements). But in in this case there is an important caveat: the sale price should not be less than 70% of cadastral value real estate (information can be found on the Rosreestr website or in the cadastral passport).

If there are no grounds for exemption, the tax is calculated based on the agreed price (under the purchase and sale agreement) and on the cadastral value (according to the cadastral passport). 1 million rubles are subtracted from this amount. (actually this is sales deduction). The result obtained is subject to 13%. This is the reduced amount of personal income tax.

It is also possible from selling price take away the purchase price of the property. That is, the price at which you once bought this home. But you should know that if the calculated result is zero, then there will be no return from the budget. You just won't have to pay tax.

In order to receive compensation, you need to contact the tax office with a declaration and supporting documents (agreement, payment receipts, receipts, etc.).

Even if you do not need to pay tax, you are required to declare income in fixed time(behind this year until April 30 of the following year).

We save on taxes when selling a car

All car enthusiasts must remember: when selling a car, it is necessary to transfer 13% of the tax from this sale to the budget. True, in some situations the law exempts from such obligations. Having sold the vehicle, you have the right not to transfer funds to the budget if:

• owned the car for more than 36 months;
• they sold it cheaper than they bought it, which is confirmed;
• sold vehicles cheaper than 250 thousand.

In all other situations you need to do budget contribution. But the law makes it possible to take advantage of the deduction and reduce the amount of tax liabilities. There are several schemes for this:

• reduction of the tax base on the purchase price of the vehicle. If you sold a car for 675,300 and bought it for 602,800, then the tax will be calculated on the difference of 75,500 (675,300 – 602,800). In order to exercise the right to compensation, you must have with you documents about the fact and amount of both transactions (purchase and sale);
• those who have not saved the contract for the purchase of a vehicle and cannot document its cost can contact the Federal Tax Service with a letter. The Fiscal Service has complete information about the amounts of transactions with vehicles; the data comes from the State Traffic Safety Inspectorate. You can request a copy of the document directly from the traffic police;
• reduces the tax base personal income tax amount, which is paid when they receive transport as a gift. But since these expenses are usually less than 250 thousand, the taxpayer enjoys the right to deduct general procedure(250 thousand)

The duty of every citizen is to declare income, indicate expenses and pay tax by April 30 of the next year. To do this, you must submit a 3-NDFL declaration to the Federal Tax Service, attaching all the necessary documents (agreement, receipts, acts, receipts). If you do not pay tax, this does not mean that you do not need to declare the income received (for example, when selling a vehicle for less than 250 thousand). There is no need to visit the Federal Tax Service with documents only for those motorists who sold a car with a period of ownership more than 3 years.

How to get deductions for children

A tax benefit is provided for officially working parents. Thanks to which you can slightly reduce your income tax.

To do this, you need to submit an application and supporting documents (birth/adoption certificate, training agreement, form No. 25 for single mothers and other papers if necessary) to the accounting department (HR department). The papers must be submitted immediately upon starting a job or upon the birth of a baby. After checking and accepting the documents, you will receive a refund monthly: the amount of tax paid will be reduced in proportion to the benefit provided (see).

The benefit is provided to absolutely everyone who has children: natural parents, guardians, adoptive parents. The main thing is to meet two main criteria:

• have Russian citizenship;
• be officially employed and pay personal income tax.

The amount of the benefit depends on how many children there are in the family, whether the parents are raising a disabled child, or whether this is done by trustees. The period for granting the deduction depends on how old the child is and whether he is in full-time education:

• You can receive a benefit of 1,400 (savings 1,400 * 13% = 182) for the first and second child;
• If you have the large family, then for the third baby (and subsequent children) you will receive a benefit of 3 thousand (saving 3 thousand * 13% = 390);
• For parents/adoptive parents of a disabled child, compensation is provided in the amount of 12 thousand * 13% = 1.560, for trustees - half as much (780).

It is permissible to receive benefits on a monthly basis until the child turns 18 years old. If a child is a full-time student at a university (technical school, resident, graduate student, cadet), then the period for receiving a refund is extended to 24 years.

Both parents are entitled to the benefit. Single mothers are entitled to a double benefit. One of the parents has the same opportunity if the other has waived his right or declared the need for his spouse to receive a double refund.

We reduce treatment costs

Expenses for medicines and medical services are in most cases unplanned. Therefore, the opportunity to reduce treatment costs comes at a very opportune time. By paying for services to a medical institution or purchasing medications, you are entitled to a tax benefit. To do this you need:

• officially work and be an income tax payer;
• have documentary evidence of expenses (contracts, receipts, checks, etc.).

The law sets a limit on benefits - 120 thousand. That is, you can return no more than 15,600 per year. An exception is provided only for persons who have a need for expensive treatment (surgery for congenital defects, transplantation, implantation of prostheses, etc.). Then the benefit maximum amount is not limited and amounts to 13% of the cost of services (medicines, in some cases - medical equipment).

The right to compensation is not only for your treatment. There will be a refund if you paid for the treatment of parents, children, husband/wife.

For compensation you will need a basic package of documents (declaration, application, form 2-NDFL) and supporting papers (agreement with a medical institution, checks, receipts), if necessary additional documents(evidence of relationship, etc.).

The refund is processed through the fiscal service in the general manner: we submit a declaration and return the tax for the previous year.

Partial tuition reimbursement

Contract training is an expensive service. Therefore, you need to use every opportunity to reduce these expenses to some extent. This opportunity is provided to citizens of the Russian Federation who have official employment (or income taxed at 13% personal income tax). The law provides for the right to benefits for a wide range of educational institutions and the services they provide. Thus, you can issue a partial refund not only when paying for tuition at a university or technical school. You can receive compensation for training:

• on auto courses;
• at the school of foreign languages;
• within the framework of seminars and trainings on retraining and advanced training.

Important Requirements:

Firstly, educational institution must have a license to provide services;

secondly, you must have a complete package of supporting documents (agreement, license, receipts, etc.).

During the year, you can receive compensation of no more than 15,600 (deduction of 120 thousand). If you received a refund for treatment in the same year, the refund is summed up. But the total limit remains up to 15.600), see.

Compensation can also be issued when you pay for the education of a child or even a brother/sister. To receive a refund, in addition to the certificate of relationship, you need to add receipts stating that you are the payer of training services. The amount of compensation is 6,500 for each child.

The deduction is processed by the Federal Tax Service at your place of registration. The fiscal service specialist needs to provide standard papers (declaration, certificate 2-NDFL), confirmation of payment (agreement, receipts, license) and documents of relationship (certificates if we are paying for relatives).