Property tax deduction for pensioners when buying an apartment: can a pensioner receive it? Tax deduction for pensioners

IN Russian Federation for citizens who have reached retirement age, a number of benefits are provided, which covers various areas. We will not delve into the listing of all kinds of “indulgences,” since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. Our article will answer these and other questions, so let’s get to the point.

Not every citizen of our country leaves work when they reach retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.

Read about all tax benefits for pensioners in the appropriate section.

Property tax deduction for working pensioners

For a working pensioner, the situation with receiving benefits is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, being on official work, pays income tax individuals(NDFL). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on purchasing an apartment, but not more than 2,000,000 rubles. Therefore, by simple mathematical calculations We find out that you can return 260,000 rubles. This refund is subject to the property tax deduction law.

But please note that since 2015, working pensioners, just like non-working ones, can apply to the tax office for a credit for previously paid tax for the period of 3 years before the right to a property tax deduction arises. We will look at this tax benefit for pensioners in more detail in the next chapter. Read about all the benefits for working pensioners in the corresponding article.

Let's take a closer look at the 13% return. Tax legislation regulates the procedure for individuals to receive property tax deductions. What do you need to do to get your 13% back, procedure:

1. Actually buy an apartment and prepare all the documents confirming that you are the owner.
2. Contact the accounting department at your place of work to obtain a certificate stating that you actually paid personal income tax. The certificate is issued in in the prescribed form 2-NDFL.
3. Fill out on a special form at the tax office at your place of residence tax return forms 3-NDFL

It is important to know, that when applying for a 13% refund, the amount spent on the purchase of an apartment includes not only the actual costs of purchase, but also the costs of Finishing work inside the apartment itself. At the same time, one condition is important: the purchase and sale agreement must indicate that you accept the apartment with imperfections, that is, not “turnkey”. Only with this option is it possible to include the funds spent on finishing work in the total amount, from which a 13% refund will be calculated.

In addition, if your actual income for the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for a return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.

Property tax deduction for non-working pensioners

Now let's deal with more difficult situation, when a pensioner retires and is not officially employed anywhere. The 13% refund comes from taxes already paid, but the pensioner receives a state pension, which is tax-free. Previously, until 2012 inclusive, the legislation established that those who do not pay personal income tax do not have the right to a property deduction when purchasing an apartment. But after 2012, there was a change in legislation and the adoption of Federal Law No. 330-FZ, which introduced changes already in Tax code. According to the new amendments, now even a pensioner who does not work in an official job and does not pay personal income tax has the same right to a property deduction as other citizens of the Russian Federation. But a small nuance is important here; receiving a deduction has a slightly different scheme - the opposite.

The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.

Let's look at it with an example. Let's say you became a pensioner at the end of 2016, and bought an apartment already in 2017, this means that tax office in 2018, you must provide a certificate of taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and also purchased a home in 2017, then the deduction will be provided only for 2014 and 2015.

This scheme for obtaining property deduction non-working pensioners implies the transfer of unused benefits to more early periods(but not more than 3 years), thereby allowing you to use it (the benefit) to the fullest. The most important factor is the presence of official income, otherwise you will not be able to take advantage of the right to benefits.

If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which a 13% refund will be issued, the countdown will begin precisely from this year, and not from the previous one.

If you purchase real estate in 2018, you can get a refund of previously paid taxes in 2019.

The procedure for obtaining benefits from the tax authority

The procedure for both yours and the tax service is no different, even if you are 30 years old or 60. The property tax refund mechanism, as well as the legislation, are the same for all categories of citizens. As was described just above, you need to provide the tax office with an income declaration in the prescribed form (3-NDFL); a statement written in your own hand; a certificate (or certificates, for non-working pensioners) about payment of personal income tax; documents for the purchased apartment confirming your ownership; as well as purchase receipts finishing materials(this case was discussed above).

Next, nothing is required of you except wait. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough check of the authenticity and reliability of the data you provided. If no problems arise, you will receive a notification stating that your application has been approved. Next, you will need to go to the tax authority at your place of residence and indicate the current account number on a special form, where the funds that make up the property tax deduction will be transferred to you. It is important to have a current account at any branch Russian bank, since funds cannot be transferred to an account in a foreign country. In addition, cash is also not issued.

If during the audit the tax service discovers any inaccuracies or lack of information, you will also be notified and will require clarifications and clarifications.

“Pitfalls” in the process of obtaining a property deduction

It is important for pensioners not to neglect a number of features in the preparation of tax deduction documents.

1. It is important to remember that a non-working pensioner receives a deduction for the last three years preceding the purchase of a home. This means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year, which will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total deduction amount will be much less.
2. When buying an apartment by contribution, that is, when you are a shareholder, for example with your daughter or son, you are also entitled to a tax deduction, but it is proportional to your expenses.
3. A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. To do this you need to contact tax service with a corresponding statement. Moreover, if you work part-time in several jobs (again, the important factor is “officially”), then the tax office, at its discretion, will determine the order of employers from whom you will receive benefits.

Prepared by "Personal Prava.ru"

In the Russian Federation, work is underway to attract citizens to participate in market relations. One method is to provide a tax deduction.

Features of providing deductions to pensioners

This preference is given to persons who spend their own funds on specific goals. The second condition is the presence of taxable income. Thus, tax deductions for pensioners during treatment are provided if the person has any type of additional income. After all, taxes are not levied.

The legislation describes tax preferences for more serious expenses differently. An indication of a tax deduction for pensioners on real estate is contained in Art. 220 Tax Code (TC). This group of the population is given a special preference: the opportunity to take into account contributions to the budget made in the three previous years.

Download for viewing and printing: Important: pension recipients receive a refund of part of their real estate costs even if no tax is withheld from them (there are time limits).

A deduction is a preference provided to citizens of the Russian Federation under the following conditions:

• after incurring the costs specified in the paragraphs of the Tax Code;
• if there are contributions to the budget at a rate of 13% in reporting period.

The essence of the benefit is that a person can claim a refund of part of the money spent. The funds due are deducted from the amount contributed by the resident to the budget. Moreover, this operation is performed:

• employer;
• tax authorities.

That is, the main condition for receiving a preference is the presence of taxable income. The pension itself is not like that. The legislator took this into account. In Art. 220 the 10th point was introduced. In its text, pension recipients are allowed to take into account funds paid to the budget for the three previous years for reimbursement:

For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three, immediately preceding the tax period in which the transferred balance of property assets was formed. tax deductions.

Important: if the pension recipient had no other income during the three years preceding the application, then he will not be able to claim a refund.

Tax deduction for working pensioners when purchasing a home

If the recipient of state benefits continues labor activity, then there are no difficulties with applying for benefits. All workers are subject to personal income tax. It is this that provides the basis for the return. The general rules for carrying out such an operation are as follows:

1. Available exclusively to residents of the Russian Federation. These are recognized as persons living within the borders of the Russian Federation for at least 183 days a year.
2. Real estate expenses must be made from your own funds. If sponsorships were involved, then no benefits are provided (for example, money charitable foundations or employer).
3. Property cannot be purchased from close relative or other related party.

Hint: retired workers apply on a general basis. Refunds are limited to:

• within the framework of legislation;
• the amount of personal income tax deducted for the reporting period.

In addition, workers of retirement age are also subject to the rule of collecting a refund for the previous three years. Therefore, the applicant has the right to apply for a benefit for four reporting periods:

• current;
• plus the previous three.

Example. Sukharev A. received his pension in 2013. Didn't leave the service. In 2017 I bought an apartment. In 2018 he can apply for a deduction. Three years will be taken into account for him by the date of purchase: from 2014 to 2016. The fourth period is 2017. To obtain a privilege, you need to submit four applications with the appropriate packages of documents.

If personal income tax amounts is not enough to exhaust the entire preference, then Sukharev A. has the right to submit applications in the future. The remainder of the compensation due by law will be taken into account until it is fully received.

Do you need information on this issue? and our lawyers will contact you shortly.

Tax deduction for a non-working pensioner when purchasing a home

The situation is completely different for people who have completed their working career. They no longer pay personal income tax, therefore, there is nothing to make compensation from. A non-working recipient of pension benefits has the right to claim compensation for those periods in which contributions to the budget were made.

A total of three previous years can be used:

• by the date of application;
• at the time of purchase.

Example. Ivanov S. received his pension in January 2016. Two years and three months later, I bought a house in the village. According to the law, he can claim a privilege for 2017, 2016, 2015. But in 2017 he no longer worked. Consequently, S. Ivanov will submit an application for 2016 and 2015.

Hint: If the retiree returns to work, he or she will be entitled to reimbursement until the benefit is exhausted.

Tax deduction for retired spouses

Family pension recipients have another privilege regarding property relief. The right of one spouse may be granted to the other. This is convenient when the husband or wife continues to work, and the second partner runs the household.

Important: property relief can only be claimed once in a lifetime. It is limited by the maximum amount of the taxable base (read explanations).

Example. Silov left his duty station due to reaching the mandatory age limit for employment in 2014. His wife received a pension in 2017. With the accumulated funds, the family purchased land plot and built a house on it in 2018. The documents were issued in the name of Silov. The balance carryover rule is valid for the period from 2015 to 2017.

However, the man had no taxable income in these years. His wife can apply for benefits, despite the fact that Silov actually bought the house. She will be refunded within three specified periods.

Hint: the tax base is not only the official salary. Personal income tax is collected from other types of income. For example, from the rental of real estate or the amount received from the sale of land (house).

Tax deduction for treatment for pensioners

The list of preferential expenses includes treatment received by a citizen for on a paid basis. Part of the funds is returned upon application to the Federal Tax Service (FTS). The maximum amount for compensation is RUB 120,000.0. This rule has exceptions:

• if a person required expensive treatment, then the boundary parameter does not apply;
• This circumstance is confirmed by a certificate from the attending physician.

Attention: absolutely all social returns are calculated at a rate of 13% of the established tax base (Article 210 of the Tax Code). Limit parameters are approved in paragraphs of the Tax Code.

A medical preference cannot be attributed to previous periods as a property one. However, it can be used annually if the applicant meets the conditions of provision. They are:

• availability of contributions to the budget in the reporting period at a rate of 13%:
  • earnings;
  • rent;
  • sale of property;
• living within the country's borders for at least 183 days a year;
• preparation of documents for the services of a healthcare institution for the applicant:
  • agreement with the clinic;
  • checks;
• the institution has a state license.

The claimant should make a claim immediately after receiving treatment. This is due to these additional rules:

• the statute of limitations for claiming rights is 3 years;
• the uncollected balance is not carried forward to the next period.

Hint: an adult child can take advantage of the preference for a parent who is a non-working recipient of state support. This is beneficial if the offspring works and receives a large salary.

The limit amount also has certain subtleties. Thus, it includes not only health costs, but also payments for education services. They are summed up and cannot exceed the specified value. RUB 120,000.0 - this is a preferential tax base. The maximum you can get back for treatment is:

• RUB 120,000.0 x 0.13 = 15,600.0 rub.

To understand: compensation occurs within the amount of personal income tax paid during the reporting period, no more.

The preference applies to the following types of costs:

• receiving treatment in a clinic (medical services);
• acquisition medicines prescribed by a doctor (prescriptions and receipts must be kept);
• for additional medical insurance.

In addition, expenses for medications included in the government list are accepted for reimbursement. If you have any questions, you must contact the relevant ministry in writing for clarification. Based on patient requests, civil servants regularly supplement the List with new items (a decree of the Government of the Russian Federation is issued).

Property deduction for a pensioner when selling property

The legislation of the Russian Federation contains strict rules related to the period of use of property. It's about about property received by people as part of a paid or gratuitous transaction (donation, inheritance, etc.). They are:

1. Personal income tax is charged on the amount received from the sale of property in the following situations:
   • if the right of ownership came before 2016 and the sale occurred within three years from the date of its acquisition;
   • if five years of use of the property by the owner who received the property after the specified period have not passed;
2. The taxpayer has the right to claim a refund of 13% of the tax paid (take into account the benefit when filling out the declaration):
   • for 1,000,000.0 rub. in general;
   • for the entire amount of costs (if you invested your own funds).

Important: non-residents pay a 30% contribution to the budget and cannot qualify for relief.

Recipients of pensions for this type of privilege do not have any special privileges. They can receive a refund on a general basis:

• if they are residents;
• if they have the necessary documents on hand.

The relaxation is issued at the Federal Tax Service department. It is necessary to write a corresponding application and confirm the right with documents (described below).

Example. Selevanov received his pension in 2016. Due to poor health, he decided to get rid of the land plot with the house. It became difficult for the man to travel outside the city. He put the property up for auction and earned RUB 4,500,000.0. He inherited the land free of charge from his mother in 2015. He had no documents on investment in the land.

1. Selivanov can claim a reduction in the tax base by 1,000,000.0 rubles, since there are no other grounds. His payment to the budget will be: (RUB 4,500,000.0 - RUB 1,000,000.0) x 0.13 = RUB 455,000.0;
2. Without taking into account the relief, you would have to pay 585,000.0 rubles;
3. Saving RUB 130,000.0

Social benefits for pensioners

TO social deductions by law belong the following types citizens' costs:

• to receive services:
  • educational;
  • medical;
• for pension savings;
• for charity.

We discussed medicine above. A retired worker can apply for a social tax preference in the same manner. Non-working pension recipients are entitled to such a benefit only if they had taxable income in the reporting period (from rent or from the sale of real estate).

Hint: social preference is provided on a general basis.

Standard tax benefit for pensioners

A standard tax benefit is a reduction in the tax base at the place of duty on the grounds established by law. For example, if the applicant is raising a minor child. This is provided to pension recipients on a general basis.

For information: working pension recipients can apply for a standard relaxation.

Required documents

The list of papers required to obtain relief depends on its type. Registration of the privilege takes place at the Federal Tax Service office at the place of residence. The applicant must prepare the main package:

• statement;
• passport;
• declaration 3-personal income tax ();
• certificate of income received from work 2-NDFL ().

Additional papers are shown in the table:

Type of deduction	Required documents
Property	contract of sale; application (); an extract from the State Register of ownership; payment documents; ID card of the spouse (if he is registered as the owner); marriage certificate
Medical	agreement with the clinic; checks; statement (); confirming family ties (birth certificate of the applicant child and parent’s passport, for example)
When selling property	statement; contract of sale; information confirming costs; checks and other payment documents; certificate from Rosreestr confirming the absence of ownership rights to the object
Standard (papers are submitted to the enterprise accounting department)	birth certificates of children (all); certificate of disability of the pupil (if available)

Attention: Federal Tax Service employees may require a certificate from the real estate seller. They need to check whether the applicant has family ties with him.

Dear readers!

We describe typical methods solutions legal issues, but each case is unique and requires individual legal assistance.

To quickly resolve your problem, we recommend contacting qualified lawyers of our site.

Last changes

Since January 2018, another tax deduction has been applied to pensioners. It consists in not taxing a land plot (part of it) in the amount of 600 sq.m. If the plot does not exceed this parameter, then no tax is charged at all. If it exceeds, the tax fee is calculated from the remaining portion minus 6 acres from the tax base.

Our experts monitor all changes in legislation to provide you with reliable information.

Bookmark the site and subscribe to our updates!

Video about tax deductions for pensioners in 2019

March 21, 2018, 15:01 March 3, 2019 13:36

Not many people know that the legislative branch of the Russian Federation provides benefits for pensioners when purchasing an apartment, which can be obtained under certain circumstances. What is their essence and how to obtain them? Let's explore this issue in more detail.

Tax benefits when purchasing an apartment for different categories of pensioners

It must be said that tax benefits When buying an apartment, there are two groups of pensioners - working and non-working. In the first case, the situation is the easiest to understand: if a person works and receives income, he must pay income tax (NDFL) on it. As for a working person who is not of retirement age, for this category of citizens the tax rate is 13%. Since it is possible to obtain a tax deduction on property, each individual who bought an apartment can return up to 260,000 rubles. Working pensioners are no exception, and therefore they can return this amount starting from the year of purchase of the property, subject to their official employment

In the second case, a pensioner on well-deserved retirement receives a state pension, which, in accordance with clause 2 of Article 217 of the Tax Code of the Russian Federation, is not subject to personal income tax. This means that he does not pay tax, and therefore (until 2012) was not entitled to a property deduction. After the official adoption of Federal Law No. 330-FZ on amendments to the Tax Code of the Russian Federation, the legislation on this issue changed, namely, even a non-working pensioner has the absolute right to receive benefits when purchasing real estate, only its procedure is the opposite scheme.

Thus, a person of this category of citizens can take advantage of the benefit during the last three years, the countdown of which begins from the moment of the acquisition. At the same time, it is legally established that the benefit can only be received if the individual received any official income during the specified period. For example, if a person retired on December 31, 2013 and purchased housing in 2014, then he can take advantage of the deduction for 2013, 2012 and 2011. If the employee retired earlier, that is, for example, 12/31/2012, then the period for which he will receive the benefit is 2012 and 2011.

This procedure for receiving benefits is called transferring the balance of unused benefits to other periods. If a pensioner stopped receiving income not from the beginning of the tax period (year), then he has the right to receive benefits starting from this year. In other words, if the taxpayer retired in mid-2014 and bought an apartment during the same period, then the first year of using the benefit will be 2014.

Mechanism for receiving benefits when purchasing an apartment

The procedure for applying for benefits when buying an apartment at retirement age is no different from non-retirement age, since it is a mechanism for refunding taxes paid to the budget. In this case, the person is obliged to submit to the tax service at the place of residence a declaration in the prescribed form 3-NDFL indicating all items affecting income received, tax paid and the cost of housing (See How to fill out a declaration (NDFL3) when buying an apartment?). In addition, it must be accompanied by documents confirming the right to receive these benefits, which include:

• application in the prescribed form;
• copy of the passport;
• title package of documents for the apartment (certificate of ownership, purchase and sale agreement, receipt of funds);
• certificates of income received in Form 2-NDFL for the period of use of the benefit.

Tax authorities check the submitted documents for the correctness of their preparation and execution, as well as the person’s right to receive benefits, within three months. If everything is in in perfect order, then the amount indicated in these declarations is transferred to the taxpayer’s bank account from the budget. Moreover, if tax authorities find any inaccuracies or missing documents, they make an official request with the provision of an updated declaration or missing documents.

To receive funds, a pensioner must have a current account in any Russian bank, the details of which he indicates in the documents. It should be clarified that money cannot be received in cash under any circumstances.

Features of receiving benefits

The use of benefits for pensioners has a number of specific features that must be taken into account when preparing documents.

Firstly, benefits for non-working pensioners are provided for the last three years. If you do the paperwork not in the year of purchasing the apartment, but in the subsequent tax period, you may miss out on material benefits. For example, if a person retired on January 1, 2014 and bought a home in the same year, he can receive benefits for 2011, 2012 and 2013, provided that he immediately starts processing the documents. If he turns his attention to this issue only in 2015, he will be able to receive benefits for 2012 and 2013, but will not receive benefits for 2014, since income was not earned this year and, accordingly, was not paid tax.

Secondly, if the property was acquired as shared ownership, for example, by a pensioner and his son or daughter, then the taxpayer also has an unconditional right to receive a benefit commensurate with the amount of expenses he incurred when purchasing housing.

Thirdly, a working pensioner, like a taxpayer who is not of retirement age, has the right to receive benefits, both through the tax authorities and directly through his employer. Moreover, if an individual combines several jobs, he can receive a property deduction at his request from one or several tax agents at once. Tax officials independently determine the order of employers from whom the benefit will be received. IN in this case a working pensioner needs to receive a notification from the tax authorities that he is entitled to this benefit or deduction, and then provide it to the tax agents.

In the Russian Federation, a number of benefits are provided for citizens who have reached retirement age, which covers various areas. We will not delve into the listing of all kinds of “indulgences,” since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. Our article will answer these and other questions, so let’s get to the point.

Not every citizen of our country leaves work when they reach retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.

Read about all tax benefits for pensioners in the appropriate section.

Property tax deduction for working pensioners

For a working pensioner, the situation with receiving benefits is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, while at official work, pays personal income tax (NDFL). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on purchasing an apartment, but not more than 2,000,000 rubles. Therefore, through simple mathematical calculations we find that you can return 260,000 rubles. This refund is subject to the property tax deduction law.

But please note that since 2015, working pensioners, just like non-working ones, can apply to the tax office for a credit for previously paid tax for the period of 3 years before the right to a property tax deduction arises. We will look at this tax benefit for pensioners in more detail in the next chapter. Read about all the benefits for working pensioners in the corresponding article.

Let's take a closer look at the 13% return. Tax legislation regulates the procedure for individuals to receive property tax deductions. What do you need to do to get your 13% back, procedure:

1. Actually buy an apartment and prepare all the documents confirming that you are the owner.
2. Contact the accounting department at your place of work to obtain a certificate stating that you actually paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
3. Fill out the tax return form 3-NDFL on a special form at the tax office at your place of residence.

It is important to know, that when applying for a 13% refund, the amount spent on the purchase of an apartment includes not only the actual costs of purchase, but also the costs of finishing work inside the apartment itself. At the same time, one condition is important: the purchase and sale agreement must indicate that you accept the apartment with imperfections, that is, not “turnkey”. Only with this option is it possible to include the funds spent on finishing work in the total amount, from which a 13% refund will be calculated.

In addition, if your actual income for the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for a return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.

Property tax deduction for non-working pensioners

Now let’s deal with a more complex situation, when a pensioner retires and is not officially employed anywhere. The 13% refund comes from taxes already paid, but the pensioner receives a state pension, which is tax-free. Previously, until 2012 inclusive, the legislation established that those who do not pay personal income tax do not have the right to a property deduction when purchasing an apartment. But after 2012, there was a change in legislation and the adoption of Federal Law No. 330-FZ, which introduced changes to the Tax Code. According to the new amendments, now even a pensioner who does not work in an official job and does not pay personal income tax has the same right to a property deduction as other citizens of the Russian Federation. But a small nuance is important here; receiving a deduction has a slightly different scheme - the opposite.

The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.

Let's look at it with an example. Let's say you became a pensioner at the end of 2016, and bought an apartment already in 2017, this means that in 2018 you need to submit a certificate to the tax office about the taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and also purchased a home in 2017, then the deduction will be provided only for 2014 and 2015.

This scheme for obtaining a property deduction for non-working pensioners implies the transfer of unused benefits to earlier periods (but not more than 3 years), thereby allowing them to use it (the benefit) to the fullest. The most important factor is the presence of official income, otherwise you will not be able to take advantage of the right to benefits.

If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which a 13% refund will be issued, the countdown will begin precisely from this year, and not from the previous one.

If you purchase real estate in 2018, you can get a refund of previously paid taxes in 2019.

The procedure for obtaining benefits from the tax authority

The procedure for both yours and the tax service is no different, even if you are 30 years old or 60. The property tax refund mechanism, as well as the legislation, are the same for all categories of citizens. As was described just above, you need to provide the tax office with an income declaration in the prescribed form (3-NDFL); a statement written in your own hand; a certificate (or certificates, for non-working pensioners) about payment of personal income tax; documents for the purchased apartment confirming your ownership; as well as receipts for the purchase of finishing materials (this case was discussed above).

Next, nothing is required of you except wait. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough check of the authenticity and reliability of the data you provided. If no problems arise, you will receive a notification stating that your application has been approved. Next, you will need to go to the tax authority at your place of residence and indicate the current account number on a special form, where the funds that make up the property tax deduction will be transferred to you. It is important to have a current account in a branch of any Russian bank, since funds cannot be transferred to an account in a foreign country. In addition, cash is also not issued.

If during the audit the tax service discovers any inaccuracies or lack of information, you will also be notified and will require clarifications and clarifications.

“Pitfalls” in the process of obtaining a property deduction

It is important for pensioners not to neglect a number of features in the preparation of tax deduction documents.

1. It is important to remember that a non-working pensioner receives a deduction for the last three years preceding the purchase of a home. This means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year, which will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total deduction amount will be much less.
2. When buying an apartment by contribution, that is, when you are a shareholder, for example with your daughter or son, you are also entitled to a tax deduction, but it is proportional to your expenses.
3. A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. To do this, you need to contact the tax service with a corresponding application. Moreover, if you work part-time in several jobs (again, the important factor is “officially”), then the tax office, at its discretion, will determine the order of employers from whom you will receive benefits.

Prepared by "Personal Prava.ru"

Last updated March 2019

By general rule A property tax deduction when purchasing a home can only be received by those taxpayers whose income is taxed (personal income tax) at a rate of 13%.

Since the tax on income from pensions is not withheld (clause 2 of Article 217 of the Tax Code of the Russian Federation), pensioners who have only a pension as their source of income, in most cases cannot receive a property deduction when purchasing housing (letter of the Federal Tax Service of Russia dated May 15, 2013 No. ED- 4-3/8721@, Letters of the Ministry of Finance dated June 29, 2011 No. 03-04-05/5-455, dated September 24, 2013 No. 03-04-05/39618). The exception is the ability, under certain conditions, to transfer deductions to previous years provided to pensioners Federal Law No. 330-FZ of November 1, 2011.

It is also worth immediately noting that if a pensioner does not officially work, but has other additional income on which he pays personal income tax at a rate of 13% (for example, income from renting out real estate or from the sale of property), then he has the right to take advantage of the property deduction and return (reduce) taxes on this income.

Transfer of property deductions by pensioners

Before 2012, if a pensioner did not have additional income, he could not receive a deduction. However, from January 1, 2012, a special procedure for transferring the balance of deductions for persons receiving pensions was added to the Tax Code. Now, in accordance with paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, a pensioner has the right to transfer the balance of property tax deductions “to previous tax periods, but not more than three, immediately preceding the tax period in which the transferred balance of property tax deductions was formed.” The wording of the transfer of deductions in the Tax Code and letters from regulatory authorities is quite complex and confusing. If we talk in simple language, then, regardless of when the apartment was purchased, a pensioner can in most cases receive a deduction (return the tax paid) for the last 4 calendar years (accordingly, in 2019 he can return the tax for 2018, 2017, 2016 and 2015).

The only thing important to remember:

• You can submit documents for the deduction no earlier than the end of the calendar year in which the housing was purchased. For example, if an apartment was purchased in 2018, then you can submit documents for the deduction only in 2019 (accordingly, you can return the tax for 2018-2015);
• You cannot receive a deduction for more than the last 4 calendar years. For example, in 2019, under no circumstances can you return taxes for 2014 (“Carryover of Property Deduction for Pensioners”).
• if a pensioner had no income in a calendar year, then there is nothing to return to him. For example, if a pensioner retired 5 years ago and has not worked since then, then he will not be able to return anything.

Example: In 2017, Filatov M.V. retired, and in 2018 he bought an apartment. To take advantage of the right to a property deduction, Filatov needs to wait until the end of the calendar year, and in 2019 he will be able to submit documents for a tax refund to the tax office. Since Filatov was already retired in 2018 (and did not receive taxable income), he will be able to receive a deduction for 2017 (that part of the year when he was still working), 2016 and 2015.

Example: In 2017 Kireeva L.L. I bought an apartment. At the end of 2017 and 2018, she submitted documents to the tax office and received part of the property deduction (she returned the tax paid for 2017 and 2018). In 2019, Kireeva retired. Accordingly, after retirement in 2019, Kireeva can exercise the right to transfer the deduction and return the tax paid for four last year(2018, 2017, 2016, 2015). Since she has already received a deduction for 2017 and 2018, she will only be able to submit documents for the deduction for 2015 and 2016. Also, at the end of 2019 (in 2020), she will be able to return the tax for 2019 (the period when she worked).

note: in case of transfer of deductions, declarations are filled out in the reverse order. For example, when transferring a deduction to 2017-2015, declarations will be filled out in the following sequence: 2017, 2016 (remaining deductions from 2017 will be transferred to it), 2015 (remaining deductions from 2016 will be transferred to it).

Working pensioner

Previously, the Tax Code contained a restriction according to which working (income-earning) pensioners could not transfer a property deduction. However, on January 1, 2014, changes were made to the Tax Code of the Russian Federation that removed this absurd restriction. Accordingly, since 2014, not only pensioners who have no income, but also those who continue their working activities can take advantage of the right to transfer the property deduction to the previous three years. (Letter of the Federal Tax Service of Russia dated 04/28/2014 No. BS-4-11/8296@, Letters of the Ministry of Finance of Russia dated 05/15/2015 No. 03-04-05/27966 and dated 04/17/2014 No. 03-04-07/17776).

Example: In 2017, Zhuravlev A.K. reached retirement age, but continued to work. In 2018, he purchased an apartment worth 3 million rubles. At the end of 2018 (in 2019) Zhuravlev A.K. will be able to submit documents to the tax office at the place of registration to receive a property deduction for 2018, 2017, 2016, 2015 (since he is a pensioner and has the right to transfer the deduction). If the tax he paid for 2015-2018 is not enough to completely exhaust the deduction, he will be able to continue to receive it in subsequent years.

Obtaining a property deduction for additional income

First of all, I would like to note that if a pensioner has any income that is subject to income tax at a rate of 13% (NDFL), then he can apply to it a property deduction for the purchase of housing (Letters of the Ministry of Finance of Russia dated March 6, 2013 N 03- 04-05/7-181, dated 12/21/2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of Russia dated 04/06/2011 N KE-4-3/5392@)

Examples of such income could be:

• income from renting an apartment;
• income from the sale of property (for example, an apartment);
• additional non-state pension;
• wages (if the pensioner continues to work in retirement);

Example: pensioner Yablokova O.V. receives a state pension, and she also officially rents out the apartment. Cash that she receives from renting out an apartment are subject to income tax (Yablokova O.V. submits a 3-NDFL declaration every year, where she declares income from renting out an apartment and pays tax). In 2018, Yablokova O.V. I bought myself another apartment. Starting from 2019 Yablokova O.V. has the right to apply a property deduction from the purchase of an apartment to the tax from the rental of the apartment. Accordingly, Yablokova will not pay tax on renting out an apartment until the property deduction is completely exhausted.

Example: Vasiliev V.V. retired in 2009. In 2018, Vasiliev V.V. sold an apartment that he owned for less than 3 years for 2 million rubles. and bought a house for 5 million rubles. Since Vasiliev owned the apartment for less than 3 years, when selling it he must pay income tax (13%) in the amount of 130 thousand rubles. (assuming he used standard deduction when selling property in order to reduce the taxable amount by 1 million rubles).

When buying a house from Vasilyev V.V. the right to use a property tax deduction when purchasing housing has also appeared in the amount of the maximum deduction amount - 2 million rubles. (260 thousand rubles to be returned). Since the purchase of a house and the sale of an apartment were carried out in the same calendar year, the taxpayer has the right to offset the tax. Accordingly, Vasiliev V.V. will not have to pay tax on income from the sale of the apartment, and he will also have an unused balance of property deduction in the amount of 1 million rubles. (130 thousand rubles to be returned). He will be able to use the remainder of the property deduction if he has other taxable income in the future. income tax at a rate of 13%.

Don't forget about your spouse

In conclusion, we note that if a pensioner is officially married and his spouse has income subject to income tax (NDFL), then in some cases a deduction can be obtained through him.