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Tax deduction for an apartment. Latest changes to the property deduction when buying an apartment How to get a deduction

  • if you purchased a home;
  • if you purchased a land plot located under the purchased residential building or for the construction of a residential building on it;
  • if you built a house;
  • if you have paid off interest on mortgage loans or on loans received for the purpose of refinancing (refinancing) such loans.

When purchasing real estate, you can also include expenses for completion and finishing as a property deduction, but this can only be done if the documents on the purchase of real estate indicate that it is being sold without finishing.

2. How does the tax deduction work when purchasing real estate?

By applying for a tax deduction when purchasing real estate, you can get back part of the previously paid personal income tax. A deduction can be issued only after taking ownership (signing a transfer agreement) and only for tax periods (calendar years) following the purchase of housing. That is, part of it will be returned to you income tax, which you paid over the years after purchase. You cannot take advantage of the deduction for periods preceding the purchase of real estate. An exception is left for pensioners, who can transfer the deduction to periods in which they received income subject to personal income tax, but for no more than three years.

Maximum amount property deduction when purchasing real estate - 2 million rubles (13% of this amount will be returned to you). That is, if you, for example, bought an apartment worth 3 million rubles, you can only claim 2 million rubles as a deduction. If the property you purchased cost less than 2 million rubles, the remaining deduction can be This rule only applies if you claimed the deduction after January 1, 2014. If you purchased real estate and took advantage of the deduction before January 1, 2014, it is not possible to transfer the balance to another purchase.

">transfer to another purchase.

In the case of interest on credits (loans), the maximum amount to which a tax deduction can be applied is 3 million rubles.

You can apply for both of these deductions at the same time. In this case, the amount to be refunded when providing a deduction cannot be more than the taxes you paid for the year. However, you can get a deduction over several years by filing returns and claims for the deduction for the periods in which you paid income taxes.

There is no statute of limitations for obtaining a property deduction. But you can only claim it in three last year(that is, you will get back part of the taxes paid for the last three years). For example, in 2020, you can apply for a deduction for 2019, 2018 and 2017 (if the property was purchased before 2017).

3. What can be included in the cost of purchasing real estate to receive a deduction?

IN actual expenses for new construction or purchase of a residential building or share(s) in it, which can be claimed for a property tax deduction, may include:

  • expenses for the development of design and estimate documentation;
  • expenses for the purchase of construction and finishing materials;
  • expenses for the acquisition of a residential building or share(s) in it, including if its construction is not completed;
  • expenses associated with construction work or services (completion of a residential building or share(s) in it, if construction is not completed) and finishing;
  • costs of connecting to electricity, water and gas supply and sewerage networks or creating autonomous sources of electricity, water and gas supply and sewerage.

The actual costs of purchasing an apartment, room or share(s) in them may include the following costs:

  • expenses for the acquisition of an apartment, room or share(s) in them or rights to an apartment, room or share(s) in them in a house under construction;
  • expenses for the purchase of finishing materials and work related to the finishing of an apartment, room or share(s) in them, as well as expenses for the development of design and estimate documentation for finishing work.

Expenses for the completion and finishing of an acquired residential building or share(s) in it or the finishing of an acquired apartment, room or share(s) in it will be deductible only if the agreement provides for the acquisition of a residential building, the construction of which is not completed, an apartment, rooms or share(s) in them without finishing.

4. What documents are needed to receive a deduction?

To apply for a property deduction when purchasing an apartment (house, land, etc.) through tax office you will need:

  • a certificate from the employer in form 2-NDFL for the period for which you want to issue a tax deduction;
  • a copy of the agreement on the acquisition of a residential building or share(s) in it, documents confirming the ownership of the residential building or share(s) in it (extract from the Unified State Register of Real Estate) (during the construction or acquisition of a residential building or share(s) in it);
  • a copy of the agreement on the acquisition of an apartment, room or share(s) in them and documents confirming the ownership of the apartment, room or share(s) in them (extract from the Unified State Register of Real Estate) (when purchasing an apartment, room or share(s) in them in own);
  • a copy of the agreement for participation in shared construction and the transfer deed or other document on the transfer of the object shared construction by the developer and its acceptance by a participant in shared construction, signed by the parties when acquiring rights to a shared construction object (an apartment or room in a house under construction);
  • copies of documents confirming ownership of a land plot or share(s) in it, and documents confirming ownership of a residential building or share(s) in it (extract from the Unified State Register of Real Estate) (upon acquisition land plots or share(s) in them provided for individual housing construction, and land plots on which the acquired residential buildings or share(s) thereof);
  • a copy of the child’s birth certificate (if parents purchase real estate as the property of their children under the age of 18);
  • a copy of the decision of the guardianship and trusteeship authority on the establishment of guardianship or trusteeship (when guardians acquire real estate in the ownership of their wards under the age of 18);
  • copies of documents confirming expenses incurred for completion and finishing (receipts for receipt orders, Bank statements about transfer Money from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) - when deducting expenses for completion and finishing;
  • a copy of the marriage certificate (when purchasing property in common joint ownership);
  • a written statement (agreement) on the agreement of the parties - participants in the transaction on the distribution of the amount of property tax deduction(when acquiring property into common joint ownership);

If you paid off the loan:

  • a copy of the target credit agreement or loan agreement, mortgage agreement concluded with credit or other organizations, the loan repayment schedule and payment of interest for the use of borrowed funds;
  • copies of documents evidencing payment of interest on the target loan agreement or loan agreement, mortgage agreement(in the absence or burnout of information in cash receipts Such documents may include extracts from the taxpayer’s personal accounts, certificates from the organization that issued the loan about interest paid for using the loan).

5. How to apply for a tax deduction from an employer?

You can apply for a tax deduction from your employer without waiting until the end tax period(calendar year). But to do this, you will still have to submit documents to the tax office to confirm your right to receive a deduction.

Along with documents confirming your right to a deduction, you must submit an application to the tax office at your place of residence confirming the taxpayer’s right to receive a property tax deduction.

You can submit documents:

  • online, using the service " Personal Area taxpayer" on the Federal Tax Service website.

Within 30 days tax service must confirm your right to receive a deduction. You will then need to provide the employer with:

  • notification of confirmation of the right to deduction;
  • a free-form application for a tax deduction.

The employer must provide you with a deduction starting from the month in which you contact him. If he withholds personal income tax without taking into account the tax deduction, he will have to return to you the amount of excess tax withheld. To do this, you will need to submit an application to the accounting department for the return of excessively withheld personal income tax, indicating in it the bank account for transferring the overpayment. The employer must transfer the excess withheld amount to you within three months from the date of receipt of your application.

">application (sample) for the refund of overpaid tax.

The completed declaration, the documents necessary to receive the deduction, as well as an application for the return of overpaid personal income tax must be submitted to the tax office at the place of residence. It can be done:

  • online using the “Taxpayer Personal Account” service on the Federal Tax Service website.

Within three months from the date you submit your declaration and supporting documents, the Federal Tax Service will conduct a desk audit and send you a message about the decision taken. If accepted positive decision, the amount of overpaid tax must be returned to you upon completion of desk audit(if you submitted an application for a deduction along with your declaration) or within 30 days after submitting the application.

Property deduction in 2015 - changes affected the ability to re-apply for the deduction and restrictions on the amount of mortgage interest, 13% of which can also be returned when purchasing an apartment.

What is a property deduction

Citizens who have purchased or built an apartment or any other residential property can return their income tax. An important condition for granting a deduction is the payment of personal income tax. Entrepreneurs on the simplified taxation system, for example, do not pay personal income tax, which means they cannot return part of it. You can not return the tax indefinitely, but only within 13% of the amount of 2 million rubles - this is exactly the maximum deduction. Today, apartments throughout almost the entire country cost about 2 million rubles or more. You can return 13% not from full price apartments, but only from 2 million.

Is it possible to apply for a deduction when buying a second apartment?

If the apartment is cheaper, then not 260 thousand rubles are returned, but 13 percent of the price of the apartment or house. For example, an apartment costs 1.5 million rubles, which means the buyer will be able to return 1,500,000*13%=195,000 rubles. If this apartment was purchased after January 1, 2014, then the buyer, in case of purchasing another apartment, will be able to deduct the balance of 500 thousand rubles, that is, he will be able to return another 500,000 * 13% = 65,000 rubles. Previously, this was impossible. Tax law provided a person with the right to receive a deduction for taxes paid only when purchasing a single piece of real estate. Now it is not the number of objects that is limited, but their cost. Until the taxpayer exhausts the limit of 2 million rubles, that is, until he returns the 260 thousand in tax paid, he can submit an application to the tax authorities to provide him with the property deduction required by law.

Interest deduction limit

Until 2014, it was possible to return personal income tax in the amount of mortgage interest paid without any restrictions. Now this amount has been limited to 3 million rubles. Thus, when buying an apartment, you can return a maximum of (2,000,000+3,000,000)*13%=650,000 rubles with a mortgage.

The law allows you to receive a deduction for mortgage interest only on a single piece of real estate. If a person paid interest on a mortgage of less than 3 million, then the balance that he could return simply “burns out” and is not transferred to another property.

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What's happened property deduction when buying an apartment in 2015?

A property deduction can be obtained when purchasing residential real estate. Deductions can be provided for expenses of two categories:

  • For the actual costs of purchasing real estate, but not more than 2,000,000 rubles. The maximum refund amount is 260,000 rubles.
  • On interest paid on mortgage loan, but not more than 3,000,000 rubles. The maximum refund amount is 390,000 rubles.

Thus, total amount the property deduction for buyers who took advantage of a mortgage can amount to 650,000 rubles (naturally, receiving this amount can “stretch out” for several years).

Tax explains:

In 2015, as in 2014, the so-called “new rules” apply. They are that:

  • The deduction is multi-use (but there is a limit of 2 million rubles)
  • The deduction is calculated not per property, but per taxpayer. That is, both husband and wife can receive a deduction for the same apartment, 2 million rubles each (naturally, if both had income and paid taxes that can be returned).
  • The deduction for mortgage interest is 3 million rubles (previously there was no limit).

Take advantage of one of our products.

New rules for the return of personal income tax when purchasing real estate came into force in 2014, so you can get a tax deduction when buying an apartment in 2019 based on them. This procedure It doesn’t seem difficult, it’s enough to collect a certain list of papers and contact the tax service at your place of residence.

In this article we will look at the most important questions about who can take advantage of the right of property deduction, what features need to be taken into account when registering, how much money can be received from the state and what documents will be needed for this.

Only the citizen who pays taxes and has acquired ownership of the property can receive the funds that are due as a tax deduction when purchasing an apartment.

Until 2014, homeowners could only count on such compensation once in their life. But then significant changes occurred that give a citizen the right to apply for a property tax deduction until the total cost of housing exceeds 2 million rubles per person.

Let us briefly repeat here: if the taxpayer did not use his legal right until 2014, then starting from this period, he can submit documents and file an application regarding two or more objects.

What purchases are refundable?

Property deduction is provided in the following cases:

  • for housing (new or secondary);
  • for the construction of an apartment or house;
  • to repay the interest that the owner pays to the credit institution.

Important Notes:

  • a property can be purchased anywhere (in any city), but within Russian Federation
  • the property being purchased or under construction must be used in the future only for residential purposes (offices and shops do not include this)
  • The mortgage loan must be taken specifically for housing.

What amounts can be returned?

By housing

Here are the main provisions on the amount of tax deduction when buying an apartment:

  • If the property is owned by only one citizen, then he can return the deduction from an amount not exceeding 2 million rubles.
  • If the housing is in common shared ownership, then everyone has the right to a deduction of half the cost of housing, but this amount should not exceed 2 million rubles.
  • Each of the owner-spouses can return personal income tax up to 2 million rubles, even if the housing is registered in the name of the husband (wife).

More detailed description various situations with examples of returns for yourself, a spouse, children and pensioners can be found in the article “”.

For mortgage

Starting from January 1, 2014, the legislator limited maximum amount return on mortgage interest. Now limit amount the return on interest paid on the mortgage is 3,000,000 rubles. That is, as a result, a citizen will be able to receive 13% of this amount.

The procedure for calculating the deduction

It is easy to calculate the tax deduction amount yourself. The citizen is supposed to return 13% of the amount of the purchased object. Once again, please note that a refund is possible for an amount of no more than 2,000,000 rubles. So, if the price of an apartment is 2.5 million rubles, then the owner of the property can return 13% of the amount of 2 million. Russian rubles– this is 260,000 rubles.

In the event that housing was purchased under a contract mortgage lending, then in addition to this the owner is entitled to 13% of the amount of interest paid to the lender. For example, for a year the borrower paid 120,000 rubles in interest to the bank. This means that he is entitled to a refund of 15,600 rubles.

It is important to pay attention to the fact that a citizen can receive an amount per year that does not exceed the amount transferred for calendar year income tax. For example, an employee paid 25,000 rubles in income tax for the year. When contacting the tax authority, he will be asked to make a refund in an amount not higher than that listed in the previous personal income tax year. If the refund due is more than this amount, then the next installment can be paid next year.

How to correctly transfer the balance from previous year when filing a 3-NDFL declaration, watch the video

The owner has the right to submit documents and applications to the tax authority until the entire amount due is paid to him in full. Regardless of income level, any citizen of our country who has the legal right to receive a deduction can apply and return the funds.

How to apply for a deduction

A home buyer who wishes to exercise the legal right to receive part of the funds paid for the purchase of an apartment must collect a package of documents, which includes:

  • agreement confirming the purchase and sale transaction;
  • a certificate confirming the legal right to an apartment;
  • transfer and acceptance certificate in case of purchasing an apartment in a building under construction;
  • a mortgage loan agreement, if the property is purchased on credit, as well as a certificate from the bank about the amount of interest paid;
  • certificate 2-NDFL, which can be ordered at your place of work;
  • Declaration 3-NDFL, which you can fill out yourself or contact specialists.

Learn more about design options tax return see article: “” or you can fill out 3-NDFL on our website.

When the documents are collected and the declaration is completed, you can safely go to the tax authority and apply for a refund. It is also possible to send the entire package by regular mail or electronically through your personal online account.

The law provides for a 3-month period to verify information and determine a citizen’s right to receive a refund. As soon as the decision is made, a notification is sent to the citizen. In case of a positive result, the applicant again applies to tax authority and writes an application for the transfer of the amount due to him.

From the moment the application is written, where the recipient indicates the account details, the tax service transfers the funds within a month.

This article will be useful for each of you if you decide to become the happy owner of your own apartment. And, as you know, this pleasure is not cheap, so we immediately look for ways to retreat, for example, the same property deduction, which, by the way, underwent changes back in 2014, which are still relevant in the current year, 2015. You need to know this so as not to make a mistake!

This is about new edition Article 220 Tax Code Russian Federation, which came into force on January 1, 2014. Thanks to this innovation, citizens can count on a repeated deduction, just keep in mind that the amount of mortgage interest will be limited. Thanks to these amendments, the personal income tax amount, the amount to be returned after purchasing the apartment.

A citizen can count on a property deduction in 2015 as soon as his new home is registered as a property, not earlier. Let's give an example. The citizen formalized the purchase and sale in November-December last year, and registered ownership in January of this year. This means that he can receive payment only in this year, Not earlier!

What to do if you have not received a property deduction

In 2015, the amount of property deduction for personal income tax did not change, that is, as before, it is 2,000,000 rubles. It turns out that a citizen has the right to count on the amount of 260,000 if the cost of the apartment exceeds 2,000,000 rubles.

But when the cost of an apartment does not reach this level, then 13% is calculated from the actual cost, in fact. For example, your apartment costs 1,500,000 rubles. 1,500,000 x 13%, and in the end the personal income tax amount will be 195,000 rubles, something like that.

According to the rules valid until 2014, this amount eventually expires. But if the apartment was registered next year, then it will be fashionable to use this money when purchasing another property. That is, the limit of 2,000,000 rubles should be suppressed.

Today, many are confident that this option applies to all citizens of the Russian Federation. That is, a person purchased an apartment several years ago, and now if he buys another apartment, the money will be returned. This is actually a misconception.

The rules will be considered valid only if all real estate objects were registered in the name of a citizen in 2014 and later.
For example, a citizen purchased real estate in 2014 or 2015, the cost of which was 1,500,000 rubles. It turns out that he has a deduction amount of 500,000 rubles left. A citizen can receive it when purchasing the next apartment.

But if the apartment was purchased from 2001 to 2013, and you have already received a property deduction, then you will no longer be able to obtain the rest.

Property deduction for the purchase of housing 2014

If you decide to get a mortgage

If you took out an apartment on a mortgage, in addition to the general deduction, you also have the right to count on a deduction from the amount of interest paid upon the fact.

Until 2014, there were no special restrictions, but now, starting from January 1, 2014, there is a limit of 3,000,000 rubles in relation to bank interest. If you have the same property, therefore, the deduction will be the only one, and it does not matter whether you have exhausted the limit of 3,000,000 rubles or not. The law is still in effect in 2015.

When a citizen takes out a mortgage on an apartment long-term loan, then, most likely, the cost of real estate will ultimately be more than 3,000,000 rubles. You contact the bank, whose employees will calculate at least an approximate amount of interest for the entire period. Thanks to this act, a person can calculate how much he will receive in interest, in addition to a property deduction in the amount of 2,000,000 rubles.
As a rule, a citizen simply does not have time to receive all the money within one year. In view of all of the above, he first receives personal income tax on general deduction, and as for residual money, then the taxpayer will receive them next year.

You have decided to register an apartment for your children

Those citizens who purchase an apartment, although not personally for themselves, but for their children under the age of majority, can also count on a property deduction. It doesn't matter whether they are natural or adopted children. The law has also been in effect since January 1, 2014.

Changes have occurred not only in the law itself, but also in the list of documentation that must be provided to the inspectorate, thanks to which a citizen confirms the right to a property deduction. Below we present to your attention full list required documents:

  • Declaration in form 3-NDFL.
  • Application for personal income tax refund and transfer of money - indicating bank details recipient.
  • Certificate 2-NDFL for the year for which the property deduction was claimed.
  • Agreement on the purchase of a residential building (apartment, room, share, land plot) or an agreement for participation in shared construction.
  • Certificate of ownership or transfer deed (another document on the transfer of a shared construction project).
  • Documents confirming expenses:
    — bank statements about the transfer of funds from the buyer’s account to the seller’s account;
    — payment documents (receipts to recipients, checks, seller’s receipt of money).
  • Mortgage loan agreement - when purchasing an apartment on credit.
  • Child's birth certificate - when parents purchase housing as the property of their children under 18 years of age.
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