Who is entitled to a tax deduction for an apartment? Personal income tax when purchasing residential premises. Having children in care

Every Russian citizen pays many taxes throughout his life. However, current legislation provides for situations where part of the expenses can be refunded. A tax deduction is provided subject to the citizen having income subject to income tax at a rate of 13% personal income tax. In Russia there are 4 categories of tax deductions: standard, social, property and professional. Within each of them, there are many situations that give the right to reimbursement of part of the expenses. Also, income tax refunds are due to certain categories of citizens defined by law. In this article you can get acquainted with the most popular and sought-after types of tax deductions in Russia.

Property tax deduction will help you save money on renovations

Citizens who have invested money in the construction or acquisition or purchase of a land plot can count on this type of tax deduction. You can also receive a property deduction for an apartment if it was purchased with a mortgage. In this case, the tax on interest on the loan will also be refunded.

Previously, you could take advantage of the opportunity to receive a deduction only once in your life and when purchasing a single object. From January 1, 2014, the deduction can be applied for more than once. The maximum amount from which a deduction is made cannot exceed 2 million rubles. In addition, a tax deduction can now be issued for children if their parents purchase real estate as their property.

Child tax credit - help for working parents

The child tax credit is a type of standard tax deduction. Their peculiarity is that the tax refund is not affected by the citizen’s expenses. Certain preferential categories of the population can count on standard tax deductions. The child deduction is provided to every taxpayer who is raising a minor child or children under the age of 24 who are in full-time education. In 2013, the amount of the deduction is:

• for the first child - 1400 rubles;
• for the second child - 1,400 rubles;
• for the third child - 3000 rubles;
• for a disabled child −3000 rubles.

As a rule, employers issue such deductions to their employees automatically. The main thing is to inform them in a timely manner about changes in the composition of your family. The payment stops when a citizen’s income in the current tax year reaches 280 thousand rubles.

Tax deduction for education - money for the smartest

This type of deduction is provided to all citizens who studied in educational institutions with official status on a paid basis. Its maximum size is 120 thousand rubles. In this case, we are talking not only about obtaining a higher education (which one does not matter), but also about various courses (for example, driving, foreign languages, etc.). When applying for a deduction, the tax base will be reduced by the amount you spent on training. In addition, a citizen who pays for the education of his children also has the right to return the taxes paid. True, in this case it is necessary for the child to receive education full-time.

Tax deduction for treatment: who will get money back for medicines?

One of the most unpleasant and often costly situations in life is illness. Therefore, it is worth remembering that if a person paid for medical services and medicines out of his own pocket for himself or his immediate family, then he has the right to apply for a tax deduction for treatment. To do this, it is necessary that paid medical care be provided in a Russian medical institution, and that the type of service is included in a special list of the Government of the Russian Federation. The maximum deduction amount cannot exceed 120 thousand rubles.

Professional tax deduction - funds for business development

In addition to those listed above, there is a group of tax deductions for persons engaged in certain types of activities. These include:

• individual entrepreneurs;
• notaries engaged in private practice;
• owners of law offices;
• other persons legally engaged in private professional activities.

The amount of the deduction is calculated on the basis of documented expenses of the entrepreneur related to his professional activities (for example, the purchase of goods, premises, etc.). If he cannot provide the necessary information about expenses, then a deduction is made in the amount of 20% of the total annual income.

To apply for most deductions (except for standard ones), you must submit to the tax authority an application on behalf of the taxpayer, a declaration, a certificate of income in Form 2-NDFL and a package of documents confirming the expenses incurred.

In addition, new types of tax deductions may appear in Russia in 2014. The list of income exempt from duties will also be expanded. They plan to include compensation for employees of hazardous industries, presidential grants for scientists and financial assistance for students.

Olga Fedosova, correspondent for GdeThisDom.RU

Sometimes the state not only suffocates us with taxes, but also gives us such pleasant gifts as a property tax deduction. That is, when purchasing real estate, you can reduce the amount of tax on the cost of the purchased apartment, as well as on the interest on the mortgage loan. The tax deduction is calculated from an amount not exceeding 2 million rubles. That is, even if you bought an apartment for 6 million, you are only owed 13% of 2 million rubles - that is, 260 thousand rubles. The amount is significant, but not everyone has the right to receive it.

Updated information can be found in the article

Sometimes the state not only suffocates us with taxes, but also gives us such pleasant gifts as a property tax deduction. That is, when purchasing real estate, you can reduce the amount of tax on the cost of the purchased apartment, as well as on the interest on the mortgage loan.

A nice bonus for mortgage buyers

The tax deduction is calculated from an amount not exceeding 2 million rubles. That is, even if you are over 6 million, you are only due 13% of 2 million rubles - that is, 260 thousand rubles. The amount is significant, but not everyone has the right to receive it.

For example, those who receive money “in an envelope”, that is, do not pay income tax to the state, cannot count on a tax deduction. Only employees of companies that pay “white” wages will be able to apply for such a benefit. In addition, it is not available to the unemployed, disabled people, persons receiving child care benefits, as well as individual entrepreneurs, to whom a special tax regime is applicable. Deduction for a purchase and sale transaction concluded by related persons - parents and children, husband and wife, etc. - for some reason it is also not provided.

Those whose housing is purchased by their employer company, as well as persons who use federal budget funds when purchasing an apartment are also deprived of the opportunity to return part of the property tax. For example, participants in the Military Mortgage program. However, you can get a deduction from your own funds that are used as additional payments.

Until recently, the veto on receiving a property deduction also applied to non-working pensioners. However, changes to Federal Law No. 330-FZ dated November 21, 2011 eliminated this injustice, and from January 1, 2012, this category of citizens also has the right to a tax deduction when purchasing an apartment, but only if they were paid official income before retirement. salary.

The people who buy apartments using mortgage loans are in the most advantageous position. The law gives them not only the opportunity to take advantage of a tax deduction on the cost of the apartment itself, but also on the amount of interest paid on a mortgage loan or targeted loan spent on the purchase of housing. And they, as you know, can account for half the cost of the purchased property. And in this regard, the state has seriously sweetened the pill for mortgage buyers. The fact is that, unlike the housing deduction, the amount of which cannot exceed 2 million rubles, the interest benefit does not have an upper limit. It can be claimed for the entire amount of interest paid. “Suppose you buy an apartment for 6 million rubles, and the amount of interest on a mortgage loan granted for 10 years is 3 million rubles. Thus, you will receive 260 thousand rubles as tax compensation from the cost of the apartment, and another 390 thousand rubles will be received as a deduction from interest,” explains Dmitry Titov, general director of the World of Apartments Academy.

However, there is also bad news. Buyers who were denied a mortgage, as a result of which they had to take out a consumer loan or a loan “for urgent needs” to purchase real estate, do not have the right to a property deduction for the amount of interest paid on such loans.

Should I rush or not?

Another not very pleasant point is that you can take advantage of the tax deduction when purchasing real estate only once in your life. This is worth remembering for those who do not intend to limit themselves to one transaction for the purchase or sale of real estate, but plan to carry out a whole chain of operations to improve their living conditions. Experts believe that the amendments made to Russian tax legislation are so far quite positive for real estate buyers, so sometimes it may be worth delaying the return of these funds.

For example, in 2008, the maximum tax deduction was increased by 1 million rubles and now amounts to 2 million rubles. “You can immediately declare your right to this benefit,” says Maxim Ermolaev, lawyer at the Ermolaev and Partners legal center. “But can you imagine how insulting it is for those people who in 2008 received a deduction of 1 million rubles, then bought some more real estate, but were no longer able to exercise their right to a tax benefit, which a year later had doubled. But the legislation is changing, and it is possible that in the future the amount of tax deduction will become even higher.”

So there is no need to rush, especially since the law allows it. The time limit for applying to the tax authority to receive a property tax deduction is not limited by the Code. Even if the apartment was purchased five years ago, but the buyer forgot or did not know about his right to a property deduction, he can use it now or after some time. True, the maximum deduction amount will be calculated based on 1 million rubles, since the right to the benefit arose before January 1, 2008.

Having reached the age of majority, a refund of 13% of the property tax can also be realized by a child for whom either the entire apartment or some part of it was registered. However, their parents can also receive a property tax deduction for their minor children. At the same time, the child does not lose the right to a tax deduction in the future. So in this case, it is wiser for the parents themselves to take advantage of the benefits provided by the state.

Lawyers said that sometimes spouses who bought an apartment in common ownership have a desire to divide the property deduction. However, such a step cannot be called far-sighted. It is better to issue a benefit to one of the owners so that the other retains the right to receive it in the future.

Observer GdeEtoDom.RU Tatyana Elekoeva

After purchasing an apartment, owners are entitled to a property deduction. The deduction itself is when citizens are returned the personal income tax that was withheld from their salary/income. It follows that they have the right to receive it:

• Citizens of the Russian Federation, from whom 13% personal income tax is withheld from wages/income;

  Everything is simple here - you earn and pay 13% personal income tax, which means that after purchasing an apartment you have the right to a deduction (clause 3, clause 1, article 220 and article 19 of the Tax Code of the Russian Federation). After all, a deduction is the return of personal income tax paid.

• Non-working spouse;

  Although it is written above that only those who pay personal income tax on salary/income are entitled to a personal income tax refund (deduction), spouses are an exception. Spouses have the right to distribute the deduction among themselves, but only if the apartment purchased during marriage is jointly owned or owned by one of them -. By default, everyone is entitled to a 50/50 deduction, but it can be distributed in ANY proportion by agreement (clause 3, clause 2, article 220 of the Tax Code of the Russian Federation). For example, 60 to 40, 65 to 35. Up to 100% for one spouse, and 0% for the second. That is, one spouse will receive his part of the deduction for the other.

  Therefore, you can distribute the entire deduction to one of the spouses even when the second spouse: 1) Does not work or is on maternity leave, i.e. does not pay personal income tax. 2) Works unofficially (has a completely “gray” salary/income), i.e. personal income tax is not withheld from his salary/income; 3) I have previously received a deduction for other real estate, i.e. I've already spent my right.

• Minor children.

  It’s the same here with spouses. Parents can receive a deduction for the shares of their minor children-owners. More precisely, they can increase the size of their deduction due to the share of children if they distribute the entire deduction to themselves -. This can only be done if the apartment was purchased after January 2014. And don’t forget the first main point: the parent must earn and pay personal income tax.

There are cases when a deduction is not due

Owners cannot receive a deduction if they bought an apartment from a related party. These include: close relatives; employee and employer; subordinate and boss, etc. For example, a brother and his wife bought an apartment from his sister. Even if he pays personal income tax, he does not have the right to a deduction, because the purchase and sale of an apartment was between close relatives, and close relatives are interdependent persons. If the spouse works and pays personal income tax, then she has the right to a deduction for her share in the apartment. The list of interdependent persons is listed in Article 20 of the Tax Code of the Russian Federation.

→ We will help you obtain deductions Specialists will understand your situation, calculate the amount of deductions for you, prepare documents and accompany the entire process of receiving deductions until you receive the money.

Many of us have probably heard that when buying an apartment, you not only spend money, but also have the right to receive 13% of the cost of the apartment back from the state.

We will try to understand all the nuances in this article.

What is a property tax deduction when buying an apartment?

Property tax deduction in accordance with clause 3, part 1, article 220 of the Tax Code of the Russian Federation is provided for amounts spent on new construction or the purchase of housing and land plots for individual housing construction in Russia, as well as for the payment of interest on relevant loans. Thus, the deduction can be considered as a kind of tax benefit provided by the state when purchasing housing, which represents a phased refund of the personal income tax you previously paid in the amount of 13% of the cost of the apartment. The size of such a deduction cannot exceed 2 million rubles, excluding amounts aimed at repaying interest on targeted loans (credits). Consequently, at such a cost of the apartment, you are required to return 260,000 rubles. Loans must be received from credit and other organizations of the Russian Federation and actually spent by the taxpayer on new construction or the purchase of housing and/or land. When acquiring property in common shared or common joint ownership (for example, by spouses), the amount of the deduction is distributed among the co-owners in accordance with their share(s) of property or with their written application (in the case of purchasing a residential house, apartment, room in common joint property). But in the case of purchasing two or more apartments (sequentially or simultaneously), you have the right to take advantage of the deduction for only one of them of your choice, and the order in which you purchase such real estate does not matter. A distinctive feature of this deduction is that if in a tax period the property tax deduction cannot be used in full, its balance can be carried forward to subsequent years until it is fully used.

Where to apply for a tax deduction

Property deductions when purchasing an apartment can be obtained in two ways:

1. By contacting the tax authority directly when filing a tax return in Form 3-NDFL, submitted before April 30 (you can fill it out yourself by hand, using a special program, or by contacting the appropriate specialists). In this case, the funds must be transferred to you no later than 3 months from the date of filing the declaration.
2. By contacting the tax authority through a tax agent, i.e. your employer. In this case, a tax deduction can be provided from the employer before the end of the tax period, and provided that the tax authority confirms your right to such a deduction.

In this case, within 30 days the tax office is obliged to check the documents and issue a notification or refuse it. Such a notice is submitted to the accounting department at the place of work, which must transfer funds to you (in the same manner as wages are transferred). It must be remembered that currently you are entitled to receive a deduction from only one employer.

What documents must be provided to receive a deduction?

When purchasing (constructing) an apartment or residential building, you must submit the following documents to the tax office:

1. A written application for a property deduction for the purchase (construction) of an apartment or residential building.
2. A completed personal income tax return for the past (previous) year.
3. Documents confirming ownership of the purchased apartment or house, which are a certificate of state registration of ownership from the Registration Chamber (FRS), an agreement for their acquisition, an act of acceptance and transfer of residential premises. In addition, it is necessary to submit payment documents confirming the payment of funds (receipt from the seller on receipt of funds, receipts for receipt orders, bank statements on the transfer of funds from the buyer’s account to the seller’s account, sales and cash receipts, acts on the purchase of materials from individuals for construction, etc.).
4. A certificate from the accounting department at your place of work on the amounts of accrued income and withheld taxes for the past year in form 2-NDFL.
5. It is mandatory to indicate the number of your bank account (deposit) in the application for deduction in order to transfer funds (they are not issued in cash).

Who is not entitled to a tax deduction when buying a home?

1. Such a deduction is not available to those citizens who do not have income taxed at the rate of 13% (personal income tax). These categories include individual entrepreneurs and other self-employed citizens, or simply unemployed citizens. For example, individual entrepreneurs, although they pay taxes to the budget, i.e. apply the simplified tax system, UTII, pay the unified agricultural tax, etc., but are not employees according to the labor legislation of the Russian Federation. However, if an entrepreneur at the same time works under an employment contract (for example, at 0.5 rates), he has the right to such a deduction. It should be noted that pensioners receiving a pension in accordance with the legislation of the Russian Federation (including those receiving a pension from a non-state pension fund) also have the right to such a deduction.
2. The property tax deduction does not apply if the expenses were paid by the employer or another person, i.e. not you yourself.
3. The deduction does not apply if the payment was made from maternal (family) capital, as well as from payments provided from the federal budget, budgets of constituent entities of the Russian Federation and local budgets.
4. The deduction is not allowed if the purchase and sale of an apartment was concluded between interdependent persons (defined in accordance with the tax legislation of the Russian Federation), for example, between parents and children.
5. The deduction is not allowed under preliminary agreements, since it connects the deduction not only with the fact that the taxpayer has incurred expenses, but also with the acquisition of housing ownership, that is, with the presence of a document confirming the registration of the taxpayer’s ownership of the finished apartment (see letter of the Federal Tax Service of the Russian Federation dated August 29, 2013 No. BS-4-11/15716)

This letter states that “under the preliminary agreement concluded for the purpose of purchasing an apartment, the parties undertake to conclude in the future a main agreement on the transfer of the apartment on the terms provided for in the preliminary agreement. In this case, the taxpayer does not acquire the right to claim the apartment and the apartment is not transferred to his ownership; therefore, the preliminary agreement concluded for the purpose of purchasing an apartment in the future, the acceptance certificate of the apartment and payment documents confirming the taxpayer’s expenses in accordance with the terms of such an agreement are not are documents confirming the taxpayer’s right to receive a property deduction.”

Changes to the rules for providing deductions when purchasing a home from January 1, 2014

It should be noted that Federal Law No. 212-FZ of July 23, 2013 introduced significant changes to Article 220 of the Tax Code of the Russian Federation. This law slightly changed the procedure for providing property deductions for personal income tax, namely:

1. A limit has been established on deductions in the amount of expenses for repaying interest on targeted loans (credits) for the construction and purchase of housing (land for it). It is expressly provided that it can be provided only for 1 property and in an amount of no more than 3 million rubles. These changes will not affect loans (credits) issued before the amendments to the Tax Code of the Russian Federation entered into force.
2. Previously, the deduction in connection with the purchase of housing could be used only in relation to 1 piece of real estate, but from 01/01/2014 this restriction is lifted and the remainder of the deduction can be used again for new construction or the purchase of housing. At the same time, the total amount of deduction (for all objects) has not changed and amounts to 2 million rubles.
3. Another innovation is the opportunity to receive a deduction from one or several tax agents (employers) of your choice. It must be taken into account that Federal Law No. 212-FZ will come into force only on January 1, 2014, and, in addition, it does not apply to legal relations for the provision of deductions that arose before the day it entered into force.