If you have become a happy owner of real estate, then sooner or later the question will arise: what documents are needed to return 13 percent from the purchase of an apartment and what to do next after you have bought an apartment?
In fact, the list of documents is not that big. But without knowing this list, filing a declaration on return of personal income tax will be difficult. But let's talk about everything in order.
In order to exercise the legal right to receive a property deduction, you need to prepare documents for a tax refund when buying an apartment.
In each specific situation the list is subject to change, and we will consider the most popular options for obtaining tax deduction when purchasing real estate.
1. Certificate of the established form 2-personal income tax. It is compiled by the accounting department in the place where you work and receive official income. It reflects the amount of taxes that have been accrued and deducted from wages employee. It is here that the amount of personal income tax that can be returned from the state is indicated.
2. Tax return 3-personal income tax. This document must be filled out on your own or use the services of special services.
The simplest and fast way design tax return 3NDFL is to leave, after which within a few hours you will receive a ready-made form by e-mail, with which you can safely go to tax office.
3. Certificate of registration or TIN.
4. Passport.
5. Statement for a refund income tax, which indicates the details of your bank account (not the card number!). As a rule, this registration of this document takes place directly at the tax office, when the inspector accepts your package of documents for tax deductions.
The 2-NDFL certificate and the 3-NDFL declaration are submitted in the original. Passport and TIN, usually, it is enough just to show at the time of delivery, but it is better if you have copies of these documents with you. Just in case…
Documents for the apartment
Here the set may be different.
You bought a ready-made property
In this case, photocopies of documents for the acquired housing will be required (they do not need to be certified):
- Certificate of registration of ownership or share in the purchased object.
- Contract for the sale of residential space. It must indicate the amount for which the property is purchased.
- Act of acceptance and transfer of housing.
If housing is purchased at the construction stage
If the purchase of real estate took place on (for example, under a contract equity participation- DDU), then in this case the main document that you became the owner of the residential premises is the Transfer and Acceptance Certificate, and not the Certificate of Registration of Property, which, as a rule, is issued much later.
Here is a list of required papers:
- The act of acceptance and transfer of real estate.
- Agreement of equity participation in the construction of housing.
- Receipts and checks for payment of the amounts specified in the contract.
- If the apartment is rented without finishing and this is stated in the contract, then collect all checks and receipts for payment of construction and finishing materials as well as housing renovations.
mortgage documents
If real estate is bought using, then you need to add a few more important papers. They will significantly increase the amount of income tax refund.
- Receipt agreement earmarked funds for the purchase of a property.
- Schedule of required repayment (indicating loan funds and interest on them).
- Certificate from the bank on the interest paid during the year on the mortgage. It is issued on a special form for submission to the tax authorities. Therefore, we need original!
- Photocopies for payment. As a rule, this is optional. But, as they say, the more papers, the better.
Owners - several people
If housing is purchased in a common, then additional documents will be required.
Spouses property
If the property is purchased by spouses in joint property, in which case you will need:
- A photocopy of the marriage certificate.
- A written application for the distribution between the spouses of the entire amount of the property tax deduction, in accordance with their decision. It is drawn up at the first filing of the 3-NDFL declaration and signed by both parties.
If the apartment was acquired in joint ownership before January 1, 2014, in this case such an agreement was always drawn up.
But starting from 2014, this is done if the cost of the purchased apartment is less than 4 million rubles. If the purchase amount is more than this amount, then each of the spouses can receive their maximum deduction in the amount of 2 million rubles, so there is no point in such a statement.
child property
If the property is purchased for minor child, then in this case the parent has the opportunity to claim a tax deduction. The only condition is that the parent has not previously exercised his right to return the property deduction.
In this case, you must provide:
- Child's birth certificate.
- Certificate of ownership of the acquired property, issued to the child.
Owner - retired
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Today we will be interested in documents for deduction for an apartment. In fact, it is not so difficult to guess what is required of us. However, not all citizens are aware of this list. This means that you have the right to refuse a deduction. Not the most pleasant outcome, is it? So let's take a closer look full list everything you need to get Money from the state when buying and selling real estate. In our case, this is an apartment. Or house/land. Proper preparation will make the process as easy as possible for you.
Identification
Making a purchase of an apartment is not so difficult. Most of you are probably familiar with this process. If you properly prepare for it, then you will not be afraid of any problems. They simply won't come up.
The first document that is required to receive a tax deduction is yours. You can use any such document, but, as practice shows, it is best to present a passport. And a copy of it. It is attached to the rest of the list of required papers. Verification is not required.
Perhaps there will be no problems with this document. After all, the passport of a citizen of the Russian Federation should always be with you. This document is always necessary for any tax transactions. Learn it.
Statement
What's next? Documents for a deduction for an apartment do not make any sense without drawing up an appropriate application. That is, you are in without fail must submit a written request to the tax authorities. Without a statement, you will not be deducted.
It is compiled easily and simply - just indicate your details and data, as well as the reason for the return of funds. In our case, this is the purchase of an apartment. That's all. After that, you will have to sign the document, and then attach it to your passport and other papers.
Pay attention to one important factor- the text of the statement also indicates Bank details for which you will need to receive funds. If you miss this moment, you can wait for the tax authorities to refuse to refund the money.
Declarations
What else might be useful? Making a tax deduction when buying an apartment without fail includes such an item as drawing up. Without it, you can neither pay taxes nor recover part of the money spent.
The form we need is 3-personal income tax. Its registration does not cause trouble for citizens. You can use special program which will help to create this declaration and fully prepare it for printing.
Only the original is submitted. Copies of 3-NDFL are not accepted by the tax authorities. If you need exactly the same document "for yourself", just print it in duplicate. And that's all. Know that with copies of the tax return, they simply will not even talk to you. Such rules are established in Russia at the moment.
2-personal income tax
We move on. Documents for a deduction for an apartment is not such a problematic issue if you prepare well for it. After all the above papers are ready, you need to somehow confirm your income. There is another reference for this. It is called 2-NDFL.
If you work "for yourself", you will have to fill it out yourself. This is done using the same applications where you prepared the 3-personal income tax return. No special problems arise in the course of work.
However, more often than not, citizens work for someone else. And this technique saves them from unnecessary paperwork. A 2-NDFL certificate must be issued to you by your employer. Ask for it in the accounting department of the company in which you work. As a rule, there are no problems here.
True, keep in mind that the documents for the deduction for an apartment, namely the 2-NDFL certificate, as well as the tax return, must be submitted in the original. That is, no copy of it will be accepted from you. So make sure that 2-personal income tax is attached only in the original.
Treaty
What else? Now let's move on to more serious and important documents. The thing is that all of the above papers are the so-called standard. With any tax deduction, they are submitted to the tax authorities. But then for each case there is a list of documents.
It is impossible to get a tax deduction when buying an apartment / house / land, unless you somehow document the transaction. How exactly to do it right? You need a sales contract in your name. It is important that you are listed as the buyer. Otherwise, no deduction will be made.
A certified copy is submitted. If you want, you can give the original, and keep the second copy of the contract for yourself. But remember - without it, the deduction is impossible. This moment also does not cause any particular problems for citizens. After all, a sale without a contract cannot be considered valid at all.
Certificate
You need a deduction, no matter how strange it may sound, you may not immediately have it. After all, some will have to receive some time in various instances. For example, we are talking about a certificate of ownership.
You will not have it immediately after buying a property, but only after some time. Approximately one month after the transaction. So there is no need to rush to tax deduction. You will have enough time to complete it.
The certificate of ownership can be submitted as an original or a copy of the document. It's better to use the second option. After all, a duplicate certificate will also have to be obtained if you lose the original. And so you will always have this document. Certified copies must be accepted by the tax authorities.
Payments
Documents for deductions are varied. But without fail, all citizens must somehow confirm their expenses. Of course, bills and checks come to the rescue here. It is advisable to present the originals of these, and keep copies for yourself. Or certify duplicates and attach to the tax return.
Usually there are no problems with this moment either. Just make sure that your data is indicated in the payment document. Only the person listed as the payer is entitled to the deduction. And no one else. That is, it is impossible for different citizens to be indicated in the payment order and the contract, as well as in the declaration. It is illegal. In this scenario, you will not be made a tax deduction for the apartment (reimbursement). The tax will be full, and you will not be able to return the money.
Mortgage
In principle, these are all documents for a deduction for an apartment. True, often such real estate is purchased with a mortgage. Oddly enough, but even in this scenario, you have the right to a refund of the money spent on the purchase of housing.
It is enough to supplement the above list of documents with some papers. There are no problems with them either. In any case, this is exactly what many citizens who have already encountered a similar situation assure.
What should be required of you? Firstly, mortgage agreement. It is needed either in the original or in a certified copy. The second option is in great demand among citizens. An exception is if for some reason you have two original copies of the mortgage agreement.
Secondly, you will need receipts confirming the payment of interest on the mortgage. Again, it doesn't matter in what form you attach them - copies or originals. The main thing is that it is you who are indicated in the payment document, and not someone else. This is how easy and simple it is to get a tax deduction for an apartment in one case or another.
Deadlines and order
What else do you need to know so that there are no problems with the return of money when buying a property? For example, about the deadlines that you must meet with the collection of all documents. As practice shows, if you immediately start processing the deduction, you can be ready in 1.5 months for a visit to the tax authorities. The longest thing you can wait is the issuance of a certificate of ownership in your name.
The application itself with the declaration is considered for approximately 2 months. After this period, you will receive a response from the tax authorities with a refusal or approval of the deduction. And, as practice shows, in another month or two, you will receive the required funds to the account indicated in the application. Thus, on average, the process of registration and receipt will be about six months. But you can file a tax return until the end of the tax reporting period. That is until April 30 of each year. In addition, under modern laws, you are entitled to receive deductions for the last 3 years. So you can take your time.
One more thing - if you are a pensioner, then you will have to attach to all the above documents also a pension certificate (its copy), as well as certificates that can confirm your benefits, if any. It is also not problematic, especially if you know the complete list of all required documents for deductions.
What documents are needed for the deduction, many taxpayers who have incurred the cost of purchasing are interested in immovable objects and wish to reduce their tax base. This article will list this documentation for various life situations.
If an individual, from whose wages and other income monthly income tax is withheld, becomes the legal owner of such types of real estate as a house, land or apartment, then he has the right to return to himself some of the part already paid to the state budget. personal income tax system. About what the rules dictate tax legislation regarding this procedure, can be found in the Tax Code of the Russian Federation.
Attention! Regardless of how many types of property objects the same individual has incurred costs, he can only pay for one of them. If, however, a reduction in the taxable base has ever been made in accordance with article 220 ( tax code), then repeat this procedure won't work anymore because property deduction characterized by a single charge.
Many taxpayers incorrectly believe that granting property tax credit only possible if they have purchased real estate. If individuals have incurred costs related to the construction of housing, to purchase land plot with located on it housing facilities or to finishing / repair work, then it is also possible to reduce the size of the tax base.
In addition to all of the above, citizens Russian Federation also granted such a privilege on the part of the state, as a tax refund for interest payments on a mortgage. However, in order to reimburse personal income tax, arguing this procedure by the implementation of the costs of paying credit interest, you must first apply for a basic property tax credit.
Documents for property deduction
The process of paperwork related to the purchase of any housing is a rather long and laborious process, which has a number of features. First of all, the buyer needs to correctly determine the form of the document, thanks to which the transfer of real estate will take place.
This may be a standard contract indicating a sale and purchase transaction, an agreement on equity participation, or loan agreement(If property object was mortgaged). In this regard, for registration in each specific situation, the list of documents is different.
Documentation List #1
An individual who has suffered material costs to purchase any property, you will need to prepare a list of certain papers and take them (you can also send them) to the tax office. The list of documents for a tax deduction for an apartment that was drawn up under a sale and purchase agreement is as follows:
- Form 3-NDFL. The declaration, created for the taxpayers to report on their income level, must be completed within the same taxable period, for which the home buyer expects to reimburse personal income tax. The document should consist of four main pages (title, sections No. 1 and No. 2, as well as sheet A) and a special sheet for calculating deductions related to the purchase of real estate - D1. Only the original 3-NDFL form must be sent to the tax office.
- Certified copy of the passport. The passport is not always included in the list of required documents when receiving a tax deduction when buying an apartment, however, some tax services require its presence. In this regard, we recommend that you still attach copies of the first two certified pages of your passport, as well as a sheet containing information about the registration of the taxpayer. If an individual does not use a passport as an identity document, then this interchangeable document will be needed.
- Help according to the sample 2-personal income tax. In addition, a taxpayer who expects a deduction for the purchase of property must provide the tax inspector with a document certifying the amount of wages. In order for an individual to be issued such a certificate, it is necessary to contact the accounting department at the place of his work or directly to the employer.
- Statement. Also, the applicant for income tax refund in accordance with article No. 220 (TC RF) will need to complete an application containing bank account data, to which the inspector will subsequently transfer monetary compensation. Submit to tax authority only the original is needed.
- Contract. A document that captures the whole essence and nuances of the process, according to which one individual ( former owner) gives possession to another individual (the buyer claiming the deduction) for a certain sum of money property is called a contract of sale. It is not necessary to submit the original of such an agreement to the tax office. A copy of the document is also quite acceptable, but it must be certified.
- Paper proof of payment. In order to confirm that the transaction for the sale of an apartment is not fictitious, the applicant for a tax refund must provide various payment orders, payment receipts, checks or other papers that record the fact of making funds for the purchase of property.
- Certificate of ownership. One of the most important documents that gives the right to use the property type deduction is a certificate of registration (moreover, state registration) for obtaining ownership of a property. A certified copy of this certificate may be submitted for consideration.
It should be noted that if the taxpayer has more than one place of work where he is officially employed, but several, then he needs to take a certificate from each employer and include it in the list of documents for obtaining a tax deduction.
Documentation List #2
Also, individuals can become homeowners not only with the help of a sales contract, but also with other documentation. In addition, real estate can be purchased on credit. In connection with this circumstance, the list of documents for personal income tax refund when buying an apartment, the following papers may also be included as additions:
17.04.18 909 546 39
Full instructions
The state is ready to give you 520 thousand rubles. Take them away.
Ekaterina Miroshkina
economist
You bought an apartment: with your own money or with a mortgage. Under certain conditions, the state is ready to return part of the money to you. In total, from the budget you can get 260 or even
This article will focus only on the tax deduction when buying an apartment. About finishing, interest on mortgages, building a house and declarations - separately.
How to get a tax deduction for an apartment: a quick guide
- Check all conditions for the deduction. You can get a tax deduction only if all the requirements are met.
- Understand the nuances of your situation. Links to the analysis of particular cases are in the article.
- Choose the method of receiving the deduction: in the tax or with the employer.
- Prepare documents according to the list from the article: make copies and scans, keep the originals at hand.
- Fill out the 3-NDFL declaration or application for notification.
- Send documents to the tax office: in person, by mail or through the taxpayer's personal account.
- Wait for the money to the account or pick up the notice and take it to work.
- Keep track of the rest of the deduction so that next year you can pick up another part of personal income tax.
Materiel: what is a deduction
If you work officially and receive a salary, then you pay income tax individuals. Usually it is 13%. And although this money is retained and transferred to the budget by your employer, the money itself is yours and it is you who pays it.
A tax deduction is an opportunity to get back part of the personal income tax paid from the budget. The principle of operation is this: the state recognizes that you spent part of the income on something useful, and allows you to deduct this amount from your taxable income. Eventually the tax base becomes smaller and you either do not need to pay tax for some time, or an overpaid amount appears, which is returned to your account.
To receive deductions, you need to be a tax resident, pay personal income tax and have proof that you spent the money on something that the state considers necessary: bought a house, paid for treatment or education, donated to charity. If you are an individual entrepreneur on the simplified tax system, then you do not pay personal income tax - there is another income tax and it is not suitable for deduction. If you are a non-resident, you are not given a deduction.
There are several types of deductions. For example, there are social, property, professional, standard and investment. When you buy an apartment, you get the right to a property deduction. The rules that apply for a tax deduction when buying real estate do not work for other types.
In addition to the income tax refund when buying an apartment, there is a refund when selling - this is different, do not mix it up. They do not replace or cancel each other.
When it comes to deductions, two concepts are used: the amount of the deduction and the amount of tax to be returned. The amount of the deduction is how much the state allows you to reduce your income when buying an apartment. Amount of personal income tax to return - how much money will actually be returned to you from the budget. In simplified terms, the refund amount is 13% of the deduction amount.
We regularly tell you how to get the maximum deductions, payments and benefits
When does the right to deduct when buying an apartment arise?
A deduction can only be claimed if several conditions are met.
You paid for the apartment and can confirm this with documents. Payment can be full or partial, but must be mandatory: the amount of the deduction depends on actual expenses. You can’t get a deduction for an inherited or donated apartment, because you didn’t spend anything, which means you didn’t reduce the taxable base. Members military mortgage also cannot use the deduction on a general basis, because part of the amount for an apartment is given to them by the state.
There are legal documents. For a new building, this may be an act of acceptance and transfer of an apartment. The equity agreement will not work, even if you have paid the entire amount, you will have to wait until the apartment is handed over.
For secondary housing, ownership must be confirmed by a certificate or an extract from the USRN. Documents for the apartment must be issued to you or your spouse. Mom's apartment is not suitable for deduction, even if it is actually yours and you paid for it.
The seller is not close to you. When buying an apartment related parties no deduction will be given. You can buy an apartment from your mother or sister, but you cannot get a deduction for such a transaction. Even if you honestly gave your mother money for an apartment, they will definitely refuse the deduction. Conscientiousness will not help here - this has already been tested in the Supreme Court.
It is impossible to hide a purchase from interdependent persons: the tax office will check the relationship according to common bases. If there is interdependence not between relatives, but for other reasons, then they will sort it out and demand a refund.
For a tax mother-in-law, this is not a mother. So, they won’t give a deduction for a deal with my mother, but you can get a deduction for a deal with a mother-in-law. You can’t buy an apartment from your brother for deduction, but you can buy from your wife’s brother. Then think for yourself.
Not only close relatives can be interdependent, but also other people who could influence the terms and result of the transaction. For example, a civil wife or father of a common child. But this is in theory - the tax still have to prove it.
It is possible to issue a tax refund when buying an apartment from the son of a mother's friend.
You have not used your right to a deduction before. The property deduction when buying an apartment has a limit, and each person is given one for life. You cannot re-use the deduction over the limit. If you have already filed a tax refund when buying an apartment and you don’t have the rest of the deduction, that’s it, you don’t have to read further.
apartment in Russia. There is nothing to add.
Documents for registration of a deduction for an apartment
All documents can be provided in copies, the tax itself will check them against the bases. If you have any questions, they will ask you for the originals - they will call and take you. But this happens infrequently - usually scans sent through a personal account, or copies filed with the declaration, are enough.
List of documents for registration of the deduction:
- A copy of the certificate of ownership or an extract from the USRN.
- A copy of the contract for the acquisition of real estate and the act of its transfer.
- Payment documents (receipts for credit orders, Bank statements on the transfer of money to the seller's account, receipt, commodity and cash receipts).
- Help 2-NDFL, if you submit a declaration.
- Application for the distribution of the deduction between the spouses, if they bought an apartment in marriage.
What documents to confirm expenses
The deduction will not be given if you do not confirm that you spent money on the apartment. And since cash receipts are usually not knocked out for an apartment, you will have to additionally take care of the necessary documents.
There are several nuances with payment documents that neither the realtor nor tax inspector. Usually they pop up when making a deduction - then it is too late to correct something.
Receipt. Payment can be confirmed by a receipt - and the usual one, not certified by a notary. The main thing is that it contains all the data about the apartment and the seller, his signature, amount and date of transfer of money. The receipt must be written by hand: if the realtor gives you a printout on a computer, it is better to refuse and ask the seller to write personally. This is important not only for the deduction.
Contract. You can confirm the payment for the deduction by the contract if it contains a clause that the seller received the money. The contract must be certified by a notary - this is also proof of payment. It is not necessary to submit a receipt.
The Ministry of Finance is not against confirming expenses even with an agreement not certified by a notary. It is enough to indicate in it that the payments for the apartment have been made in full, the buyer has transferred, and the seller has received the entire amount.
But it's still better to take a receipt. It's not about the deduction: Supreme Court believes that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to demand back the apartment
bank documents. To confirm payment through a bank, receipts and bank statements are suitable. Information mail from the bank will not work. Keep receipts and bills.
When to apply
Documents that confirm the right to a tax deduction when buying an apartment must be submitted along with the declaration or application. If you file a declaration with personal account where you can attach files. If you bring it in person or send it by mail, you can make regular photocopy copies. They will be checked by the tax office.
Copies are suitable for verification. If the tax authority wants to check the information, it will make requests through its own channels: to Rosreestr, the registry office, notaries or the pension fund.
If some documents are needed in originals or something is missing, the inspector can call and ask for them. Therefore, the declaration should indicate a real phone number for communication, and have the originals at hand.
How many times can I get a tax deduction when buying an apartment
The tax deduction for the purchase of an apartment can be received only once. This means that each person will be able to return a maximum of 260 thousand dollars when buying a home. rubles personal income tax excluding mortgage interest - that is, 13% of 2 million rubles.
If the apartment costs less than 2 million rubles, you can return 13% of the actual costs. If the property is more expensive, the deduction will be equal to the maximum possible amount - 2 million rubles, and the tax refund will be 260 thousand rubles.
But the rest of the deduction when buying an apartment can be transferred to other objects for some time now.
You can transfer the balance of the deduction to other objects only when buying an apartment. This will not work with mortgage interest - this deduction is given only for one object.
The amount of the deduction when buying an apartment
The deduction when buying an apartment is equal to the amount of your expenses. But the state is not ready to return 13% of any amount of expenses for an apartment, so it has set a limit: since 2008 - 2 million rubles per person.
The property deduction limit means that, regardless of the region and the real cost of the apartment, one person can receive a maximum of 13% of 2 million rubles - that is, 260 thousand.
An example of calculating the deduction and personal income tax to be returned per person
| Apartment price | The amount of the deduction | VAT refundable |
|---|---|---|
| 1 500 000 R | 1 500 000 R | 195 000 R |
| 2 000 000 R | 2 000 000 R | 260 000 R |
| 3 000 000 R | 2 000 000 R | 260 000 R |
| 5 000 000 R | 2 000 000 R | 260 000 R |
Apartment price
1 500 000 R
The amount of the deduction
1 500 000 R
VAT refundable
195 000 R
Apartment price
2 000 000 R
The amount of the deduction
2 000 000 R
VAT refundable
260 000 R
Apartment price
3 000 000 R
The amount of the deduction
2 000 000 R
VAT refundable
260 000 R
Apartment price
5 000 000 R
The amount of the deduction
2 000 000 R
VAT refundable
260 000 R
Transfer of balance to other facilities. Until 2014, the property deduction limit was tied not only to the taxpayer, but also to the object. It was given once in a lifetime and only for one apartment. If the apartment cost less than 2 million rubles, the rest of the deduction could not be transferred to another object - this money “burned out” and 13% of the unused amount could never be received.
For example, in 2013 you bought an apartment for 1.5 million rubles. They declared a deduction in the amount of actual expenses and received 13% of this amount in cash - a total of 195 thousand rubles. You did not use the entire deduction limit - up to 2 million, there were still 500 thousand rubles left. But you will not return 65 thousand rubles of tax, even if you buy another apartment in 2018. The right to deduction has been used, the balance cannot be carried forward. And although the rules have changed, they do not apply to those who used their right to the deduction before 2014.
From January 1, 2014, the deduction limit is not tied to an object, and the balance can be transferred to other objects.
If in 2015 you bought an apartment for 1.5 million rubles and returned the tax, then when you buy another apartment in 2018, you can use the rest of the deduction and take another 65 thousand from the state.
The limit and conditions of deduction are determined by the year when the right to deduction arose. Not for the period when you paid for an apartment in a new building or filed a declaration, but when you received an act or certificate of ownership.
For example, in 2007 the deduction limit was 1 million rubles. If you had the right to a deduction in 2007, and you declared it only in 2018, then you will return a maximum of 130 thousand even if the apartment price is 2 million or more. The increase in the deduction limit in 2008 does not apply to you.
But you are not required to use the deduction for that particular apartment. You can not declare it yet, buy another apartment (even having sold the previous one) and even then use your right to deduct - with an increased limit and the ability to transfer the balance to other objects. If the tax has already been returned to you, you cannot refuse the deduction and declare it for another apartment in a larger amount.
Carry over balance to next year. To use the entire deduction for the year, you need to earn about 170 thousand rubles a month. Then the annual income will exceed 2 million and it will be possible to immediately collect the maximum possible amount of tax - 260 thousand. But this is not the case for everyone, so for the year it is usually impossible to use the entire deduction.
The rest of the deduction can be carried over to the following years until the taxpayer is refunded the entire amount of the paid personal income tax.
For example, if an apartment costs 2 million rubles, and income is 1 million rubles a year, then the deduction will stretch for two years. And if with the same the price of an apartment has an annual income of 500 thousand rubles, then personal income tax will have to be returned within four years. You can stretch the deduction for any period until the state returns 13% of the total cost of the apartment.
Deduction immediately for 4 years for pensioners. If you buy an apartment in retirement, then you can return the tax for the year when you bought the apartment, and for three more years before that. In fact, a pensioner returns personal income tax immediately for four years - no one else has such privileges. You can file four declarations and immediately receive a lot of money. It does not matter if the pensioner works or not. You receive a pension - you take personal income tax immediately for four years.
This norm is necessary in order for the pensioner to receive more money as long as he earns taxable income. Or he was able to return the tax for a longer period - while saving up for an apartment. When he receives only a pension, he will stop paying personal income tax and will not be able to take anything from the budget.
How long can the tax be refunded?
The tax can only be refunded for the three years preceding the year in which the declaration was filed. But not before the year in which the right to deduction appeared. Here's how it works.
Example with payment before title. The new building was paid for in 2015, and the ownership of it was registered only in 2017. The right to deduction appeared in 2017. In 2019, the owner submits declarations for 2018 and 2017. The personal income tax paid in these and subsequent years will be returned to him, but for 2016 they will not be returned, because then there was no right to a deduction, although there were already expenses.
An example with a deduction for three years. If you bought an apartment in 2016 and then registered ownership of it, but never submitted a declaration, you can submit three declarations in 2019: for 2016, 2017 and 2018. The tax will be returned for these three years.
An example with a long-term purchase of an apartment. It happens that people buy an apartment, but do not know anything about deductions. For example, a house was bought in 2014, and they learned about the deduction only in 2019. Then you can file a declaration for 2018, 2017 and 2016 - that is, for three previous years. For all years from the date of purchase of the apartment, the deduction cannot be declared and the tax paid in 2014 and 2015 will also not be withdrawn from the budget. But it does not hurt to take all 13% of the cost of the apartment - if there is a balance for 2019, it can also be declared according to the declaration or from the employer.
It happens that they remember the deduction after they stop paying personal income tax. For example, in the year of buying an apartment, he was paid, and after a while the owner quit or became an entrepreneur on the simplified tax system - he does not pay personal income tax. It will not be possible to file a declaration, because there is no tax at a rate of 13%. In this case, the three-year rule still applies. If the time for the return has already passed, it is no longer possible to file a declaration and return the tax for long periods.
How to get a deduction
To receive a property deduction, file a 3-NDFL declaration with the tax office or a notice of the right to a deduction to your employer.
How to get a tax return. In the next or any other year after buying an apartment, you need to file a 3-personal income tax return. The declaration form must correspond to the year for which you want to return the tax. Forms change, so you need to keep an eye on it. Although a formally incorrect form is not a reason to refuse a deduction, there may be other lines, codes, and even an expense structure.
The correct form of the 3-NDFL declaration can be found on the website nalog.ru. There is also a program for filling out the declaration. A package of documents can be sent through the personal account of the taxpayer. You don't even need to go anywhere. The tax office will check the declaration for up to three months, and then return the tax to the account.
The declaration cannot be submitted in the same year when the apartment was bought - only in the following periods. If you buy an apartment in April 2018 and decide to return personal income tax on the declaration, you will receive it only after a year. All this time, 13% will be deducted from your salary and transferred to the budget.
A declaration only for deduction can be submitted on any day: there are no time limits during the year. But if income is declared, it is necessary to report before April 30 of the next year. It is impossible to submit several declarations for the same period: each next one will be considered updated and will cancel the previous one.
How to file a deduction with an employer. To return personal income tax when buying an apartment, it is not necessary to wait for the next year. You can immediately not pay tax and get an increase in salary. To do this, you need to receive a notice of the right to deduct.
File in tax statement- the form is in the taxpayer's personal account, everything is filled out electronically. In the same place, attach copies of the documents and sign with the digital signature. The signature key is generated directly in your personal account.
Within a month, the tax office will give you a notice - take it to work and immediately stop paying tax. You don’t have to wait a year and fill out incomprehensible sheets in the declaration: you don’t need to submit 3-personal income tax.
In addition to the fact that you will not be withholding personal income tax, you must also return the entire amount withheld from the beginning of the year. If you buy an apartment in September 2018 and receive a notification of the right to deduct, you will be refunded all the personal income tax that you withheld for nine months - from January.
If you have multiple employers, you can take multiple notices and not pay tax everywhere. But it is important that each employer has an agreement employment contract. According to civil law, it will not work to return personal income tax - you will have to file a declaration.
The notice of entitlement to the deduction is valid until the end of the year. Then you need to get a new one. If the place of work changes during the year, the notification must also be reissued. But it's still easier and faster than with a declaration. The second time, copies of supporting documents will not have to be submitted.
How to apply for a tax refund when making a deduction
When the tax inspectorate checks the declaration and confirms the right to deduct, an overpayment of personal income tax will appear in the taxpayer's personal account. This means that the budget owes you money: you can return it.
Tax refunds are made upon request. With this document, the taxpayer, as it were, says to the tax: “I have an overpayment, return it to my account in such and such bank." And the tax returns the money.
The tax refund application can be completed in two ways.
Through the form in your account. In the "My taxes" section there is an "Overpayment" block. And in it - the button "Dispose". It appears when there is a tax refundable in the personal account. The application is generated by clicking on this button.
In the application, you need to fill in the details of the account for the tax refund. After that, sign it with a password and send it to the tax office in electronic format.
On the form. There is an approved form for claiming a tax refund. It can be filled out manually and taken to the tax office or scanned and attached to electronic declaration. From 2021, the application will be part of the declaration, but for now it is submitted separately.
The tax on the application must be returned within 30 days after its submission. But this period will begin to count only when it ends desk audit. Sometimes in your personal account a message about overpayment appears before the end of the check. In this case, you can already apply. But this is some kind of inconsistency that was very often observed in 2019: it is not worth waiting for the tax to be returned a month after the filing of the declaration. Until a message about the completion of the verification has been received, the application will not be given a course.
