How to file a property deduction. Tax deduction for an apartment: complete instructions. When it is impossible to get a deduction

Property tax deduction is an opportunity for Russian citizens to receive funds spent on vital operations. The legislation determines the exact list of such operations, the maximum amount of deduction and the necessary documents that are presented to the Federal Tax Service or the employer.

Reasons

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Property tax deduction is provided only to Russian citizens. A strict list of procedures has been defined for which money can be returned.

Full list of transactions that are subject to property tax deduction:

• purchasing a plot, apartment, room or house;
• home construction;
• payment of interest on targeted loans taken;
• costs for housing arrangement and repair work.

However, the last condition works differently: in some cases, the deduction can be used only once, and in others – until the limit is reached.

Legal basis

When determining a property deduction, you should seek help from the following laws:

• , according to which taxes cannot be withheld from pensions accrued for any reason;
• Federal Law 330, according to which pensioners receive a tax deduction only in situations described in this regulatory act;
• , according to which only tax residents of Russia are entitled to take advantage of the benefit;
• regulating the maximum amount of property tax deduction.

Amount of property tax deduction

Refunds are provided only for those citizens who have a regular income, from which a portion is paid to the state treasury as taxes.

Such citizens have the right to receive a discount of 13% on taxes on sales and on.

When buying an apartment

When purchasing an apartment, the amount of property tax deduction will directly depend on the amount spent on the purchase of real estate.

The first condition for determining the size is that only 13% of the full cost of the property is returned.

Limit

The maximum amount from which the limit is paid:

• 2,000,000 rubles, if the living space was purchased with one’s own funds;
• 6,000,000 rubles if residential space is purchased.

The maximum amount of property tax deduction that can be received:

• 260,000 rubles when purchasing living space using your own funds;
• 786,700 rubles when purchasing living space using a mortgage.

How to calculate?

To calculate, you will need to use a fixed deduction amount, which is equal to 13% and the cost of the apartment. If you need to pay off the costs of repairs or redevelopment of the area, then the specified percentage does not apply.

Calculation formula: apartment cost * personal income tax = deduction amount.

Example 1: the cost of the apartment is 1,500,000 rubles, which means that when using the formula, the tax deduction will be 195,000 rubles.
Example 2: the total cost of the apartment is 2,657,000 rubles, but the maximum amount from which a deduction can be obtained is 2,000,000 rubles, so the buyer will only be able to get 260,000 rubles back.
Example 3: the apartment was purchased with a mortgage, and its cost was 6,000,000 rubles, of which 3,000,000 rubles were paid as an initial payment, and the remaining amount was borrowed from the bank at 12% per annum for 10 years. The overpayment in this case will be 2,164,954 rubles. Then the tax deduction will consist of: funds spent on the purchase of an apartment (down payment) + loan repayment.

The total tax deduction will be: 260,000 rubles (the maximum amount, since 3,000,000 rubles were paid) + 281,444 rubles = 541,444 rubles.

How to get a?

• purchase and sale or construction agreement;
• applicant's passport;
• payment documents;
• confirmation of ownership of the object;
• certificate 2-NDFL from the employer;

If the apartment was purchased with a mortgage, then you will additionally need to present:

• loan agreement;
• certificate from the bank about interest paid.

How long should I wait for a refund?

The refund period will depend on the amount of the deduction, the chosen method of receiving funds and the category of payments. In fact, the benefit begins to be transferred from the next reporting year.

But the period can be shortened if the buyer contacts the employer. Then the wait will be one month (this time is required to obtain a special certificate from the Federal Tax Service), after which part of the benefits will be transferred along with the salary on a monthly basis. The third option is with a mortgage. In this case, payments will be made monthly, along with payment of interest on the loan.

For what period can the tax be refunded?

The legislation does not define restrictions on the time frame for receiving a property deduction. This allows you to receive funds even if the property was purchased several years ago. The main condition is the availability of all required documents.

Single validity

In 2014, new rules for property deduction were introduced. Until this year, you could only receive the benefit once in your entire life. That is, even if 20% of the maximum amount was used, it was not possible to get the rest.

Sections:

What expenses can I get a tax deduction for buying an apartment?

There are four main groups of such costs.

For the purchase of housing

The deduction applies to the purchase of residential houses, apartments, rooms or share(s) in them.

And if the housing was purchased without finishing, then with the help of a deduction you can reimburse the costs of repairs and finishing - both for the cost of finishing materials and for paying for the services of a team of repairmen, as well as for the development of design and estimate documentation for finishing work. But there is one condition: the contract for the purchase and sale of real estate in which these improvements are made must necessarily contain a condition that the property is sold in a state of unfinished construction or without finishing ().

For housing construction

The deduction can also be obtained if the construction of the object has not yet been completed (for example, when participating in shared construction of a house). Please note that in the latter case, in order to receive the deduction, you must have a transfer deed for the apartment or another document on the transfer of the shared construction object by the developer and its acceptance by the participant in the shared construction, signed by the parties. In its absence, even if you have a contract for participation in shared construction and receipts for payment under it, you will not be able to take advantage of the property tax deduction (,).

And in the case of purchasing an apartment under an agreement for participation in shared construction, the rights under which were received by the taxpayer under an agreement on the assignment of rights of claim, to confirm the right to a property tax deduction, the taxpayer submits an agreement on shared construction, an agreement on the assignment of rights of claim to an apartment in a building under construction and an act of transfer apartments to the taxpayer. At the same time, the expenses for purchasing an apartment include expenses incurred by the taxpayer in accordance with the concluded agreement for the assignment of rights of claim under the agreement for participation in shared construction ().

You can also deduct expenses for:

• development of design and estimate documentation;
• purchase of construction and finishing materials;
• construction work or services (completion of a residential building or a share(s) in it that has not been completed) and finishing;
• connecting a house to electricity, water and gas supply and sewerage networks or creating autonomous sources of electricity, water and gas supply and sewerage ().

For mortgage interest

You can compensate the cost of the loan if it is issued for both construction and purchase of housing. In this case, you will need to confirm the fact of payment of interest with payment documents - receipts for receipt orders, bank statements about the transfer of funds from the buyer's account to the seller's account, etc. ().

For the purchase of land

The deduction will be provided to the taxpayer if one of the following circumstances exists: if the house being purchased is located on this land or if the land is provided for individual housing construction.

It should be taken into account that expenses that are accepted for deduction are strictly defined in tax legislation and other expenses are not allowed to be deducted (). Thus, owners of garages and other non-residential real estate will not be able to claim compensation for part of their expenses.

It is important that the property must be located strictly on the territory of Russia (). Thus, a Russian owner of a villa on tropical islands will not be able to take advantage of the deduction when purchasing it.

How much deduction can I get when buying an apartment?

The amount of deductions varies depending on what expenses the taxpayer is claiming for reimbursement:

• for the purchase of real estate or land for housing or intended for its construction: in the amount of actual expenses incurred (), but not more than 2 million rubles. (). Thus, the buyer of an apartment can return no more than 260 thousand rubles on this basis;
• for repayment of mortgage interest: in the amount of expenses actually incurred (), but not more than 3 million rubles. (). Thus, the borrower can return no more than 390 thousand rubles on this basis.

Who can receive a tax refund when buying an apartment?

First of all, current legislation provides for the provision of a tax deduction for the purchase of housing only to the taxpayer. Taxpayers are organizations and individuals who are responsible for paying taxes ().

In addition, as a general rule, individuals must be tax residents of the Russian Federation (). These include citizens who are actually in Russia for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted in the case of short-term (less than six months) trips abroad for treatment, training or work in offshore hydrocarbon fields (). There is no time limit for staying in Russia for government and local government officials sent abroad, as well as for Russian military personnel serving abroad. These persons are recognized as tax residents, even if during the year they did not spend a single day in Russia ().

Also, a separate procedure has been established for recognizing residents of the Republic of Crimea and Sevastopol as tax residents in 2015. For them, 183 days of stay are calculated during the period from March 18 to December 31, 2014 ().

Persons who are not Russian tax residents can also be personal income tax payers, but only if their source of income is located in Russia (). However, as a general rule, they cannot receive a tax deduction ().

In addition, in order to receive a tax deduction, you must have income itself that is taxed. If the taxpayer does not have any income on which he is obliged to pay personal income tax, then he will not be able to receive a tax deduction. This tax applies to income received by tax residents both from Russian sources and from sources outside the Russian Federation, and for non-residents - only from Russian sources ().

It is important that the deduction is provided only to property owners. If you paid for the purchase of an apartment for another person, but did not become the owner of this property, then you will not be given a tax deduction. Just as they will not provide such a deduction to this person. An exception is the case of acquiring housing as the property of one’s children or wards under the age of 18 or constructing residential real estate for them ().

If an apartment was bought by spouses (and according to the rules of family law it became their common joint property), then the question often arises: is each of them entitled to receive a deduction or only the one in whose name the property is registered? The Russian Ministry of Finance has considered that both spouses can claim the deduction, and both husband and wife are entitled to the deduction in full, up to 2 million rubles. At the same time, the co-owner who has not applied for such a deduction retains the right to receive a property tax deduction for another property in full. True, this rule applies only if the documents confirming the emergence of ownership of the object (or the transfer deed - when acquiring rights to a shared construction project) are drawn up after January 1, 2014 ().

For objects purchased before January 1, 2014, a different rule applies: the amount of the deduction is distributed between spouses in accordance with their written application. Let us remind you that you can get a deduction from income for the three years preceding the year of tax filing (). In other words, if a taxpayer applied for a tax deduction for the purchase of housing in 2018, he will be able to receive a deduction from income of previous periods only for 2017, 2016 and 2015. In this case, the moment of purchasing the apartment does not matter, since there are no restrictions on the period of application for deduction ().

However, if the property was registered by the spouses not as joint property, but as common shared ownership, then each spouse must independently confirm the expenses incurred for its acquisition, and it is for the amount of these expenses that he will be provided with a tax deduction ().

Restrictions on receiving a tax deduction when purchasing an apartment

Thus, a tax deduction on this basis can be obtained only once in a lifetime (). However, one-time use implies the full use of the deduction amount, so using a deduction on several real estate properties is not a violation. Only after receiving the full amount of the tax deduction does the taxpayer lose the right to reuse it. For example, if a citizen purchased an apartment worth 1.5 million rubles, then he will be able to claim a deduction again when purchasing the next apartment or, for example, building a house - but for an amount not exceeding 500 thousand rubles. It should be noted that these rules are in effect only from January 1, 2014, so if you used a tax deduction for housing purchased before this date, then it is no longer possible to claim it again, regardless of the size of the previously provided deduction. So, if the taxpayer from our example purchased the first apartment before January 1, 2014, then the remainder of his deduction (500 thousand rubles) would simply “burn out” (,).

It is important that the rule on transferring part of the unused deduction applies only when purchasing or constructing housing. If a citizen wants to claim a deduction for mortgage interest, he can do this only once, even if the deduction amount does not reach 3 million rubles. ( , ).

A tax deduction will not be provided for part of the cost of housing paid at the expense of other persons (in particular, the employer) or maternity capital and in the case of the acquisition of real estate from interdependent persons. The latter include, for example, a spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward ().

Thus, you can receive a tax deduction when purchasing an apartment if the following circumstances exist simultaneously:

• you are a taxpayer, a Russian tax resident and pay personal income tax;
• the acquired or constructed real estate is located in Russia;
• you fully or partially independently paid for the specified objects, or interest on credits (loans) for their acquisition or construction and you are their owner;
• you have not previously received a similar property tax deduction in full (or did not receive it in any amount before January 1, 2014, and in relation to the mortgage interest deduction it is required that you have never received it at all before - regardless of whether before or after January 1, 2014);
• the property was not acquired from related parties.

In what cases is it impossible to obtain a property tax deduction for the purchase of housing?

What documents are needed to obtain a tax deduction for an apartment?

To receive a tax deduction for purchased or constructed residential real estate, the following documents will be required:

• (issued by the employer, if there are several of them, then you can get such a certificate from each of them);
• copies of documents confirming ownership of property (certificate of state registration of ownership, agreement on the acquisition of property or on participation in shared construction, acceptance certificate);
• documents confirming expenses incurred during the purchase or construction (sales and cash receipts, receipts, bank statements, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ();
• documents confirming interest costs for a loan or loan for the purchase of real estate when applying for a deduction on this basis (agreement and repayment schedule for the loan (loan) and payment of interest on it, payment documents confirming the payment of interest);
• application for a tax deduction;
• a copy of the child’s birth certificate (if the property is registered in the name of a minor child);
• a copy of the marriage certificate (if the property is registered as joint property);
• decision of the guardianship and trusteeship authority to establish guardianship or trusteeship (if real estate is acquired by guardians (trustees) for the ownership of their wards under the age of 18);
• confirmation of the right to receive a tax deduction from the Federal Tax Service (if the deduction is received through an employer).

If a deduction is provided for the purchase of land for individual housing construction, there is one caveat. You can receive such a deduction only after completion of construction and registration of rights to the erected house (). Therefore, submitting to the tax office a certificate of ownership of such a plot will not be enough to obtain a tax deduction - you will also need to submit a certificate of ownership of a residential building built on it.

Please note that all documents confirming expenses incurred must be drawn up in the prescribed manner and have all the necessary details, seals and signatures ().

There is an article in the Tax Code numbered 220, the provisions of which may be useful to taxpayers who are new residents. The essence of the article is that when purchasing or building housing, you can return taxes previously transferred to the budget and receive a property tax deduction. Find out with examples how to return a tax deduction for the purchase of an apartment.

Who can claim the deduction

In order to have the right to a property tax deduction for the purchase of an apartment (this is the name of the tax refund process), the future new resident must:

1. Be .
2. Have official income taxed at a rate of 13%.
3. Purchase or build housing on the territory of the Russian Federation.
4. To purchase or build an apartment, as well as a residential building, use exclusively your own funds. Loans for these purposes also belong to one’s own resources, if maternity capital and other government assistance are not used to repay them. Sponsorship, charitable assistance, as well as corporate assistance from the employer, are also not considered own funds and are not taken into account when deducting property. Receipt of residential premises by inheritance or through privatization does not give the right to a tax deduction.
5. The seller of the purchased housing should not be a close relative of the taxpayer claiming a property tax deduction when purchasing an apartment.

EXAMPLE 1. Sviridova P.I. purchased an apartment for 1,453,000 rubles. Of this amount, 453 thousand is maternity capital. This means that Sviridova can claim a property deduction only for the amount of her own resources in the amount of 1 million rubles (1,453,000 - 453,000).

According to the new legislation, each spouse can receive a property tax deduction up to the cost of the apartment, but not more than 2 million rubles for each. If, for example, an apartment was purchased for 5,000,000 rubles, then both spouses can return the tax for 260,000 rubles, for a total of 520 thousand rubles per family.

Nowadays, many families purchase housing for their children by officially registering apartments or shares in them. Until the age of majority, parents can apply for a deduction for such small owners against their rights.

EXAMPLE 2. The Sinelnikov family purchased an apartment for 3 million rubles and allocated a 1/3 share of it for their little son. The child’s share in value terms is 1 million rubles (3,000,000: 3). How to apply for a tax deduction when buying an apartment in this case?

One of the parents, let’s say that this is the boy’s mother, applies for a tax deduction for his share (1,000,000 rubles) and his son’s share (1,000,000 rubles) and receives a tax refund in the amount of 260,000 rubles. Thus, the mother fully exercises her right to a deduction and will no longer be able to submit an application to the tax authorities in this regard. In this case, the child does not lose anything and, upon reaching adulthood, will be able to receive a deduction for another purchased or built housing.

Guardians can do the same thing - apply for a tax deduction for their pupil.

What expenses can you get a tax deduction for buying an apartment?

The Tax Code specifies the types of expenses that are included in the property deduction amount. These include the funds actually spent:

1. For the construction of an apartment, residential building, room or shares in them.
2. For the purchase of the same objects.
3. For the purchase of land where the house being purchased is located.
4. For the purchase of land for individual housing construction. In this case, the deduction can be received only after the completed house is put into operation. That is, it will not be possible to obtain a deduction for a land plot separately: a residential building must be located on it.
5. On the interest actually paid to the bank for the target loan. This could be a mortgage or any other targeted loan for housing construction. The property tax deduction law does not apply to consumer loans.
6. For the finishing and renovation of an apartment acquired as a property through shared construction. In order for these amounts to be included in the deduction amount, the share participation agreement and the Transfer and Acceptance Certificate must indicate that the apartment is transferred without finishing.

The law defines the types of expenses for the construction or purchase of housing (except for the main amount of costs):

• development of design and estimate documentation;
• purchase of finishing and building materials;
• completion of the building;
• connection to communications (gas, water, electricity);

How much deduction can you get when buying an apartment?

A property tax deduction for the purchase or construction of housing can be obtained in the amount of actual costs, but not more than 2 million rubles. The right to deduction is given to the taxpayer once in his life and it can be used not only for one object. Let's look at an example of how the amount of a tax deduction refund is calculated when buying an apartment.

EXAMPLE 3. Petrovskaya I.P. I bought an apartment for 1,500,000 rubles in 2017. She has the right to a property tax deduction for the entire amount. In 2018, Irina Petrovna acquired a share in a residential building for 1,000,000 rubles. Calculation of the amount of property tax deduction for two objects:

• for an apartment: 1,500,000 rubles;
• for a share in a residential building: 500,000 rubles (2,000,000 - 1,500,000).

In addition to the main costs of purchasing a home, a taxpayer can receive a deduction for the entire amount of interest actually paid for a bank loan taken for the purchase of an apartment or house, but not more than 3,000,000 rubles. But such a deduction is provided only for one residential property.

EXAMPLE 4. Svechnikov M.P. I bought an apartment with a mortgage in 2017, paying 4,000,000 rubles for it. The amount of interest paid on the mortgage amounted to 2,400,000 rubles. Maxim Pavlovich fully exercised his right to a property tax deduction:

• for basic costs - 2,000,000 rubles;
• for bank interest - 2,400,000 rubles.

The remaining interest is not transferred to another object.

The essence of the property tax deduction for the purchase of housing is that the state returns to the taxpayer the previously paid tax. Thus, the size of the deduction in the current year depends entirely on the amount of tax paid: you cannot return something that does not exist.

EXAMPLE 5. Kostina A.I. purchased an apartment in 2017 for 2,500,000 rubles. From her salary, the employer withheld and transferred 54,600 rubles in income tax to the budget for this year. Anna Igorevna has the right to a property deduction in the amount of 2,000,000 rubles or, in other words, she can get back 260,000 rubles of tax (2,000,000 * 0.13).

But in 2017, she will only be able to receive 54,600 rubles - the money that was withheld from her during this year. The remaining amount does not “burn out”, but is transferred to the next year (260,000 - 54,600 = 205,400). If in 2018 she does not have enough tax to refund, she will receive it in subsequent years. And so on, until the deduction amount is fully repaid.

Bank interest deductions are repaid in the same way (3,000,000 * 0.13 = 390,000). Tax refund on interest begins after receiving the full amount for the main costs. This usually lasts for several years. The law does not limit the number of years during which deduction balances can be taken.

In addition, a deduction can also be received for housing purchased earlier, if the right to such a deduction has not been exercised. Only the tax will be refunded for the last 3 years, nothing more.

How to get a tax deduction for an apartment

How to get a tax deduction when buying an apartment? The law gives the taxpayer the right to choose the method of obtaining a property tax deduction for the purchase or construction of housing:

1. Through the tax authorities (transferring money to a bank account).
2. (tax is not withheld from income).

According to the first method, the procedure for obtaining a tax deduction for the purchase of an apartment is as follows:

• wait until the end of the calendar year in which the acquisition or construction of housing occurred;
• collect all necessary documents;
• fill out a tax return in form 3-NDFL;
• submit a package of documents to the tax office at the place of registration.

When can I file a tax deduction when buying an apartment? The law allows you to submit a declaration throughout the entire calendar year: no specific deadlines have been established. It is in the interests of the taxpayer himself to process the deduction faster: the sooner you do it, the sooner you will receive the money.

According to the second method, receiving a tax deduction when buying an apartment is processed at work, and you do not have to wait until the end of the current year. Having received documents for the right to own housing, you must immediately issue a tax notice to the inspectorate and deliver it to your place of work. Based on this notification, the employer will pay wages without withholding tax. Thus, the tax is not refunded and not withheld.

List of documents for obtaining a deduction

The tax return is filled out on the basis of primary documents according to the principle: every figure and every fact is documented.

The package of documents for obtaining a property tax deduction includes:

1. Personal taxpayer with a request for a deduction and indicating a bank account for transferring money.
2. A copy of your ID (passport).
3. Salary certificate form.
4. Completed tax return form.
5. Documents confirming the ownership of housing.
6. A document confirming the source of the appearance of residential real estate (purchase and sale agreement, Transfer and Acceptance Certificate for shared construction).
7. Financial documents for funds spent on the purchase or construction of residential real estate.
8. A loan agreement with a bank, which states that the loan is of a targeted nature.
9. Bank certificates about interest paid on the loan.
10. Birth certificate of children, if housing is purchased for the benefit of minor children.
11. A document establishing guardianship or trusteeship, if residential real estate is acquired by guardians and trustees for the ownership of their minor pupils.

How to file a tax return for property deduction

To receive a tax deduction when purchasing real estate, the declaration can be submitted to the tax office in several ways:

1. When visiting this institution in person.
2. Through the official website of the tax service.
3. Send by post.

All three methods have their pros and cons.

Submit your declaration	pros	Minuses
To the tax office in person	You can quickly correct errors detected by the inspector and add missing documents.	Lost time traveling and waiting in line to see the inspector.
Electronically through your Personal Account	Completion of the declaration is controlled by the site system, some calculations are performed automatically.	Scans of documents must be of high quality and not very “heavy”. These conditions cannot always be met at home.
send by mail	Save time on sending.	If there are possible errors or missing documents, it will take time to correct them.

Each taxpayer chooses the method of filing a tax return that suits him best and decides for himself when to submit documents for a tax deduction when purchasing an apartment.

For what period can I get a tax deduction?

How long does it take to receive a tax deduction when buying an apartment? The provisions of Article 220 of the Tax Code do not limit the time limits for applying for a property deduction for the purchase or construction of housing. This means that a new resident, having bought an apartment in 2016, can apply for a tax refund in 5 years or more. But you need to know that the tax will be returned to him only for the last three years from the date of application.

EXAMPLE 6. Ivanskoy P.Yu. bought a home in 2016. If he files a tax return in 2020, he will be refunded taxes for 2019, 2018 and 2017.

Is it possible to get a deduction for the years preceding the year of purchase? The law allows this only for citizens receiving pensions. There is also a limitation here: the deduction can be obtained for the last three years.

EXAMPLE 7. Pavlov G.V. purchased housing in 2018 for 3,000,000 rubles. I have not used the deduction before. In 2016, he applied for a pension and quit his job. From the salary certificate 2-NDFL it is clear that the employer withheld from Pavlov’s income and transferred the following tax amounts to the budget:

• for 2014 - 85,200 rubles;
• for 2015 - 64,500 rubles;
• for 2016 - 35,800 rubles.

In 2017, Grigory Vasilyevich no longer worked and received no income other than a pension.

According to the law, he is entitled to a deduction of 2,000,000 rubles or a 260,000 ruble tax refund. He has the right to receive this money for 2017, 2016 and 2015. Thus, out of 260 thousand, Grigory Vasilyevich will receive only 100,300 rubles (64,500 + 35,800): the tax amount for 2014 is “lost” for him. If Pavlov resumes his work, he will be able to receive the rest of the deduction in the future.

Tax deduction is one of the forms of state support for citizens when paying real estate taxes. According to the law, a tax deduction for property tax is a specific amount that a taxpayer is allowed to return from funds paid in the form of personal income tax.

Tax deductions are divided into professional (for private business), social (training, treatment, charitable activities) and property (purchase, sale of real estate, payment of loans). The last type of payment concerns the majority of citizens and therefore requires detailed explanation.

For which objects are deductions applied?

The local tax office determines the tax base. The fiscal tax is regulated by the Tax Code of the Russian Federation, the leadership of cities with federal status and municipalities through the preparation of regulatory documentation.

According to the new law adopted in 2016, they establish the cadastral or market value of real estate objects located in their jurisdiction and determine a single deadline for payment.

Tax deductions are applicable when paying annual taxes on residential buildings, private apartments, hotel-type rooms, garage buildings, parking spaces, objects under construction, industrial complexes with residential areas, other buildings and premises, shares in the above real estate.

Since 2017, according to changes made to the legislation, dachas and garden houses located on plots of land intended for farming, arranging a garden, vegetable garden, and individual development are considered residential buildings. Now they are also taxed.

Payments are established for all residential properties owned by citizens. If a person owns two apartments, a country house, or a permanent garage, then he receives a separate deduction for each residential premises and building.

Deduction amounts

According to the law, the tax base is determined in accordance with the cadastral value of real estate. The data is taken from the cadastre system database.

The amount of deduction for residential buildings or buildings located on land plots intended for summer cottage farming or individual housing construction is determined at 50 square meters, the cadastral value of which is deducted from the total area of ​​housing.

For an apartment, a deduction of 20 square meters is provided. meters from the area of ​​the room.

For a hotel-type room, the amount will be reduced by the cost of 10 square meters of total living space.

For a real estate complex that includes residential buildings, tax payments are reduced by 1 million rubles. The area can be any.

To calculate the amount of the tax deduction, you need to multiply the market price of a square meter of housing by 50, 10 or 20 square meters. Let’s say one square meter of living space costs 50 thousand rubles. Then the tax deduction, for example, for an apartment will be equal to one million rubles. If the price of an apartment is 3 million, then the tax base will be 2 million rubles. Property tax in this case is levied on this amount.

If, after the deduction is applied, the base turns out to have a negative value, then the tax payment should not be collected.

Important! Local governments are given the authority to increase the amount of deductions based on decisions made.

The deduction for an apartment is provided in any case in the amount of the market price of 20 square meters. meters of living space, regardless of how many residents and owners live in the premises. Payment is simply divided equally among each tenant.

Features of the procedure

Calculation of tax on a person or on real estate involves the automatic application of a deduction.

Taxpayers do not need to write applications or visit the tax office for this.

When calculating tax and conducting cadastral valuation of a property, the following are taken into account:

• location,
• price segment,
• area of ​​premises,
• construction completion date,
• other parameters.

How is the tax rate calculated?

Tax rates are determined taking into account the cadastral price of real estate. They are different for each region of the Russian Federation. However, the law sets their maximum limit. Thus, the tax rate of 0.1% is provided for:

• apartments, residential buildings, hotel rooms,
• garage and parking space,
• outbuildings with an area of ​​less than 50 square meters. meters built on land plots,
• buildings under construction,

A 2% rate applies to:

• restaurants, cafes, bars,
• shopping and entertainment centers,
• utility premises,
• production facilities,
• offices,
• objects valued at 300 million rubles or more.

For buildings not falling into the above categories, the rate is calculated at 0.5%.

The rate percentage for an apartment, house, or permanent garage may change by decision of the heads of individual municipalities. The rate can be increased by 1/3 or reduced to zero.

For subjects, it is possible to differentiate rates, which depends on the type of objects, their value according to cadastre data, location, and type of zone where the object is based.

Who is eligible to receive the deduction?

Taxation using a tax deduction is carried out in relation to persons who are:

• citizens of Russia or tax residents,
• officially operating entities whose employers regularly pay taxes to the budget.
• owners of living space: country house, separate apartment,
• buyers or sellers of real estate.

Tax deductions are beneficial when purchasing or selling residential premises, as they allow you to return part of the paid tax on the income received from the transaction.

Tax deduction and its advantages

In real estate transactions, sellers pay a 13 percent tax upon completion of the transaction. An exception is the sale of real estate that has been owned for more than three years. Considering the average housing prices in Russia, using the deduction can save a lot of money.

When does the preferential payment apply?

A person can partially compensate for the costs of a specific object - either a house or an apartment. Tax deductions are applicable for expenses related to obtaining a mortgage loan and paying interest, purchasing or constructing housing, purchasing land along with a house, as well as building materials for repairs, installing and connecting utility networks (shared construction).

A tax deduction cannot be applied if:

1. The property was not purchased with one’s own funds, but as a result of receiving subsidies from the state or participation in programs to improve housing conditions.
2. The transaction is concluded between parties dependent on each other - superiors and subordinates, wards and guardians, people with family ties.
3. The citizen has already exercised his right to receive compensation once. Since 2014, it is possible to receive the deduction again, but the value of the property should not exceed the maximum established amount from which a tax deduction for property tax is made.

Who else has the right to receive a deduction?

1. Spouse or spouse. To do this, the document evidencing the existence of ownership rights must indicate joint property or sole ownership. Often this opportunity is used by families where the husband or wife has already received a payment before.
2. Parents, if they have purchased housing for their minor child and wish to register ownership of it. In this case, it will be considered that the parent has already exercised his right to a deduction, and the son or daughter will retain this right in the future.
3. Working pensioners can receive tax deductions on the same basis as all other citizens. A person who is retired or unofficially employed will be able to return tax for the last three years that preceded retirement. If, of course, he worked for these three years.

Tax deductions are issued if citizens' income is taxed at a rate of 13%.

Refund methods

Today there are two ways in which you can get a property tax deduction: at your main place of work and through the tax authorities.

To apply for a deduction, you will need to collect a certain list of papers:

• salary certificate for the year,
• title documents for an apartment or house,
• a purchase or sale agreement indicating the value of the property,
• bank account number opened in the name of the applicant.
• passport details, and additionally marriage certificates, if the property is joint.
• tax return, when preparing which you should pay attention to the OKTMO code, the latter must be indicated at the place of registration of the organization where the employer pays tax for his subordinates,
• payment slips, invoices confirming the transfer or transfer of money,
• The act of transferring property from one owner to another.

The originals, together with copies certified by a notary, are attached to the application.

How does an employer return money?

Every month, when paying wages, enterprises or organizations simultaneously withhold 13% tax.

The employer or accountant of the enterprise will need to submit a notification from the tax office, on the basis of which the citizen will receive a salary in full until the entire amount of the tax deduction is returned to him. This can only be done by the head of one enterprise who has drawn up an employment contract with the employee.

When purchasing real estate, the maximum payment amount is 2 million rubles. If the cost of the apartment is lower, 13% is refundable. The maximum amount of tax deduction that a citizen will receive in person can be 260,000 rubles.

If the housing was purchased with a mortgage, the deduction is made based on the actual amount of interest paid to the bank, but not more than 3 million rubles. You can draw up a deduction until the maximum amount of 260,000 rubles is returned to the payer.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

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According to paragraph 3 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, you can receive a property deduction not only when buying an apartment or house, but also when constructing housing. In this case, you have the right to receive a deduction both for expenses directly on building a house, and for interest on a loan issued for construction.

In what cases can you get a deduction when building a house?

You can take advantage of the property deduction for housing construction if you:

1. Built a residential building

According to the law, a tax deduction is provided for the construction of a residential building with the right of citizens to register in it. If you have built a residential building without the right to register in it, you cannot count on a deduction (Letter of the Ministry of Finance of Russia dated May 3, 2017 N 03-04-05/27085).

Example: Ivanov I.I. purchased a plot for individual housing construction (IHC), built a residential building on it and received an extract from the Unified State Register of Real Estate. Ivanov can take advantage of the right to receive a property deduction for the construction of a house.

Example: Sidorov S.S. purchased a summer cottage and built a cottage on it, registering it as a residential building without the right to register in it. Sidorov S.S. will not be able to take advantage of the property deduction.

2. We purchased an unfinished residential building and completed it

In this case, the house you purchased must be designated in the purchase and sale agreement as an object of unfinished construction (otherwise, you will be able to receive a deduction only for the costs of purchasing the house, but not for construction costs).

Example: Ivanov A.A. purchased a one-story residential building under a purchase and sale agreement. After the purchase, Ivanov reconstructed the house, adding a second floor. Ivanov will be able to receive a property deduction only in the amount of expenses for purchasing a house (costs for reconstructing the house will not be included in the deduction).

Example: Sergeev S.A. purchased under a purchase and sale agreement an unfinished construction project - an unfinished two-story cottage. After the purchase, Sergeev completed the cottage and registered ownership of it. Sergeev will be able to receive a deduction for both the costs of purchasing and completing and finishing the cottage.

What expenses can be included in the deduction when building a house?

The list of expenses that you can include in the tax deduction for housing construction is specified in Art. 220 of the Tax Code of the Russian Federation. These include:

• expenses for the acquisition of land for construction;
• expenses for the purchase of an unfinished residential building;
• expenses for the purchase of construction and finishing materials;
• expenses related to construction and finishing works or services;
• costs for drawing up design estimates, as well as costs for connecting to utility networks and communications.

It is important to note that in order to receive a deduction you all expenses must be documented, that is, have on hand all the necessary receipts, checks, receipts and (or) other payment documents.

What construction costs cannot be included in the deduction?

You will not be able to receive a deduction for expenses for:

• redevelopment or reconstruction of an already built house;
• reconstruction of an already built house (a floor or extension was added);
• installation of plumbing, shower, gas or other equipment;
• construction of additional buildings or structures on the site (for example, a garage, fence, bathhouse, barn, etc.)

Example: Sidorov V.V. built a residential building, a brick garage and a bathhouse on his site. Sidorov can only include in the tax deduction the costs of building and finishing the house.

When can I get a deduction?

The right to a deduction during the construction of a house arises only after registration of ownership of the constructed residential building, since according to paragraph 6, paragraph 3, Article 220 of the Tax Code of the Russian Federation, the obligatory document for obtaining a deduction is an extract from the Unified State Register of Real Estate (certificate of state registration of the right to a residential building). At the same time, you will be able to apply for a deduction to the tax authority only at the end of the year in which you became entitled to it. So, if you received an extract from the Unified State Register of Rights (certificate of registration of rights) for a residential building in 2018, then you can apply for the deduction in 2019.

Example: Ivanov I.I. began construction of a residential building in 2014. In 2017, Ivanov completed the construction of the house, in 2018 he registered ownership of the completed residential building and received an extract from the Unified State Register of Real Estate. In 2019, Ivanov can contact the tax authority and receive a property deduction for the construction of a house.

At the same time, it is not necessary to submit documents for deductions for the next year after registering the house. The right to a property deduction has no time limit, however, it is possible to return the tax only for the last three years preceding the year in which documents were submitted for the deduction (You can read more about this information in the article: “When and for what years to submit documents to receive a property deduction” ).

Example: Ivanov S.A. built a residential building in 2016 and registered ownership of it. In 2016 and 2017, Ivanov did not have official employment. I officially got a job in 2018. Thus, Ivanov has the right to start using the construction deduction in 2019 and return the income tax he paid in 2018. If Ivanov does not completely exhaust the deduction, then he will be able to continue to use it in subsequent years (in 2020, return the tax for 2019, in 2021 - for 2020, etc.)

List of documents for obtaining a deduction

To apply for a property tax deduction for housing construction, you will need:

• declaration 3-NDFL;
• extract from the Unified State Register of Real Estate for a residential building;
• copies of documents confirming the costs of building a house. In most cases, these documents will be:
  1. for services of individuals - a copy of the agreement with an individual, a copy of the receipt (or for non-cash payments - a copy of the document on the transfer of funds);
  2. for the services of organizations - a copy of the contract with the construction company, copies of payment orders (or for cash payments - copies of cash receipt orders, receipts);
  3. for the purchase of materials - copies of receipts (sales receipts);
• tax refund application;
• documents confirming the tax paid (certificate 2-NDFL);
• a copy of an identity document;

If you receive a deduction for interest on a construction loan, you must also attach:

• loan agreement;
• certificate of deducted interest on the loan.

Deduction amount

The amount of deduction for new construction or completion of an individual residential building is determined according to the same principle as in other types of property deduction. (see Amount of tax deduction).

You can return up to 13% of the total amount of expenses for construction and finishing of housing, while the maximum amount for deduction should not exceed 2 million rubles (i.e. you can return a maximum of 2 million rubles x 13% = 260 thousand. rubles).

For each year, you can return no more than you transferred to the income tax budget, while the remainder of the deduction is transferred to the next year until the deduction amount is received in full.

In the case of construction of housing with a mortgage before January 1, 2014, income tax on expenses for paying mortgage interest is refunded in full, without restrictions. If the mortgage loan for construction was issued after January 1, 2014, then the interest deduction is limited to the amount of 3 million rubles (i.e., you can return a maximum of 3 million rubles from mortgage interest x 13% = 390 thousand rubles. ).

Deduction for the cost of paying interest on loans (mortgages) for construction

If you have taken out a targeted loan for the construction of a residential building (this must be stated in the loan agreement), then you have the right to receive a deduction for the loan interest paid.

Example: Petrov A.V. took out a mortgage loan for the construction of a residential building. Petrov has the right to claim a deduction for both construction and mortgage interest costs.

You can read more about the deduction for loan interest in the section "Deduction for mortgage interest".

Is it possible to include expenses incurred after receiving an extract from the Unified State Register of Real Estate (certificate of registration of ownership)

Often, the costs of finishing a house continue even after receiving an extract from the Unified State Register of Ownership (certificate of registration of ownership) for a residential building. Accordingly, the question arises - is it possible in this case to include finishing costs as part of the deduction? And is it possible, after receiving an extract from the Unified State Register (certificate), to claim a deduction in the amount of expenses incurred, and then increase it by additional costs for construction and finishing?

The regulatory authorities changed their position on this issue several times. According to the latest opinion of the Federal Tax Service and the Ministry of Finance of Russia, expenses associated with finishing a residential building, made after registering ownership of the house, can be included in the property deduction, even if the deduction for the construction of the house has already been provided to you (Letters of the Federal Tax Service of Russia dated April 22, 2016 No. BS -4-11/7253@, Ministry of Finance of Russia dated April 22, 2016 No. 03-04-05/23340). Moreover, after receiving an extract from the Unified State Register (certificate), the property deduction can be declared in the current amount, and later increased for expenses incurred in the future.

The note: It is important to remember that even taking into account finishing costs, a deduction can be obtained in the amount of no more than 2 million rubles. (to be returned 260 thousand rubles).

Example: In 2017 Kuzovlev E.A. as a result of independent construction, I received a certificate of registration of ownership of a residential building (expenses amounted to 1.5 million rubles). In 2018, he filed a return for 2017 with the tax office and received a deduction. In 2018, Kuzovlev E.V. spent another 300 thousand rubles on finishing the house. In this case, in 2019, he has the right to submit a return to the tax office for 2018, in which he increases the amount of the claimed deduction for finishing expenses in 2018 (i.e., declare a deduction of 1.8 million rubles).