Property tax deduction when buying an apartment in 2021 - SKB contour

The right to tax deduction appears in the case when you implemented certain property operations (Art. 220 of the Tax Code of the Russian Federation). It can be:

  • Buying housing - houses, apartments, rooms, etc.;
  • property sale;
  • Building housing or purchase of a land plot for these purposes.

To obtain a tax deduction, you will need either a certificate of registration and purchase agreement, or the act of acceptance and transfer and the contract of equity participation.

In this article, consider the situation with the acquisition of the apartment.

Who can get a property tax deduction

First, only citizens of the Russian Federation who purchased an apartment on the territory of Russia can be calculated on benefit. It is important that their money is paid for housing or mortgage framed.

Secondly, the deduction is provided to those taxpayers who have taxable income at a rate of 13%. To do this, you need to receive an official salary and pay ndfl from it.

For example, if IP applies a simplified tax system, it will not be able to receive a tax deduction, since "simplities" are exempt from paying NDFL. On the same basis, this benefits are deprived of self-employed (tax payers for professional income).

However, IP on the USN, and self-employed can receive additional income taxable income. For example, they can earn money on their own activities and in parallel to work officially in the company. In this case, they will have the right to receive property tax deductions in that tax period in which income taxed at a rate of 13% were obtained.

If the taxpayer bought an apartment in 2019, and the registration certificate was received in 2020, since 2020 he has the right to deduct. Therefore, as soon as you p Olchili Documents confirming your real estate rights, start collecting the necessary paper to obtain property tax deductions.

What documents are needed to receive deduction

This kit includes:

  • passport;
  • certificate of income in the form of a 2-NDFL, which indicates income and paid taxes for the relevant year;
  • Declaration of 3-NDFL, from which it is clear that the property was acquired, taxes were paid and that the definite amount of property tax deduction is assumed.

The apartment will take:

  • Treaty on the purchase of an apartment;
  • The act of transferring an apartment taxpayer or a certificate of state registration of the right to an apartment.

If the apartment is bought through the contract of equity participation:

  • contract of equity participation in construction or a concession contract of the right of claim;
  • act acceptance or other document confirming the transfer of an object from the developer to the participant;
  • Copies of payment documents (for example, payment orders, bank statements about transferring money from the buyer's account to the seller's account).

If the apartment purchased in the secondary market:

  • Agreement on the acquisition of an apartment (for example, a sale agreement);
  • copies of payment documents (for example, payment orders, bank statements about transferring money from the buyer's account to the seller's account);
  • Documents confirming the ownership of an apartment (for example, a certificate of state registration of law).

If the house is bought and land:

  • Agreement of land plot with residential house;
  • copies of payment documents (for example, payment orders, bank statements about transferring money from the buyer's account to the seller's account);
  • Documents confirming the ownership of a residential building (for example, a certificate of state registration of law);
  • Documents confirming the ownership of land plot (for example, a certificate of state registration of law).

Until 2014, the property tax deduction was drawn up only on one object of real estate, and now it can be obtained from several apartments. The limit for the amount remains premature - no more than 2 million rubles. For example, if the apartment costs 1.5 million rubles, you can get a deduction for another 500,000 rubles. with a subsequent apartment.

Until 2014 there were no restrictions on percentage of mortgage. For example, with overpayment 10 million rubles. It was possible to get a deduction for all 10 million rubles. Starting from 2014, a restriction was introduced on a deduction of mortgage percentages, in size than 3 million rubles.

Tax deduction can be obtained not only for real estate, but also per mortgage percentages.

This requires the following documents:

  • credit agreement with applications and additional agreements to it;
  • Documents confirming the payment of interest on mortgage (for example, a certificate from the bank).

The deduction is drawn up on the percentage actually paid. For example, if the mortgage agreement was issued 10 years 3 years ago, the tax deduction is issued for the amount of interest paid for 3 years. For interest paid in the next year, the tax deduction can be obtained next year.

Size of deduction and maximum costs

There are some nuances with decomposition of deduction depending on the type of property.

  • Sole ownership . When buying an apartment, you can return the property tax deduction, but not more than 2 million rubles. Return is subject to 13% of the amount of expenses. By purchasing an apartment for 2 million rubles, you can return 260,000 rubles. The taxes paid earlier, and for 1 million rubles. 130 000 rub. If the purchase price is more expensive, the return amount will not change.
  • Total share ownership . For example, when buying ½ stake in the apartment for 3 million rubles. You can make a deduction no more than 1.5 million rubles.
  • General joint ownership . Until 2014, the spouses for two could get a deduction no more than 2 million rubles. Therefore, it was more profitable to make a deduction deduction only on one of the spouses, and the other could get another tax deduction in the future.

Since 2014, limitations of 2 million rubles. Installed not on the object of real estate, but per person. For example, if the value of the apartment is 5 million rubles, then each of the spouses can get a deduction of 2 million. If the apartment costs 3 million rubles, you can agree on making a deduction of 1.5 million rubles, and then everyone It remains 500,000 rubles, which can be used for the following objects.

How to calculate the size of deduction

The maximum deduction amount is: 2,000,000 x 13% = 260,000 rubles. This amount can be applied to several purchased residential facilities, if their total cost is less than 2 million rubles. (paragraph 3 of Art. 220 Tax Code of the Russian Federation).

If the real estate acquire spouses, then each of them has the right to the maximum amount of deduction from 2 million rubles.

If a loan was taken to buy property, percentages can be deducted not more than 3 million rubles. The maximum amount of deduction is: 3 000 000 x 13% = 390 000 rubles.

What is taken into account as expenses when calculating deduction

  • If you acquire an apartment, then expenses are taken into account:
  • Property purchase itself;
  • Acquisition of rights to the apartment in the house under construction;
  • Costs for finishing materials;

Works on the decoration of the apartment, the development of project and estimated documentation.

  • If you buy a house or build it, then the costs turn on:
  • development of project and estimate documentation;
  • the acquisition of building materials, as well as materials for finishing;
  • Purchase itself, including at the stage of unfinished construction;
  • work on the construction and finishing of the house;

Conducting electrical, water and gas supply and sewage.

Stages of obtaining property tax deduction

While the process consists of four stages. But most likely in 2021 the bill will be adopted, which makes changes to the Tax Code in terms of introducing a simplified procedure for obtaining tax deductions on personal income tax. The term of submission of amendments - February 24, 2021.

Stage 1. Collect copies of all necessary documents.

  • Copies of documents confirming the right to housing: During the construction or acquisition of a residential building - a certificate of state registration of the right to a residential building or Extract ;
  • from egrp
  • When purchasing an apartment - a sale agreement, the act on the transfer of the taxpayer of an apartment, the certificate of state registration of ownership or an extract from the USRP;
  • when acquiring a land plot for construction or under the finished housing - a certificate of state registration of ownership of land and certificate of state registration of ownership of a residential building;

When paying out percentage of mortgage - a mortgage agreement, a schedule for repaying a loan and paying interest for using borrowed funds.

Until 2017, it was enough to submit a certificate of state registration of law to obtain a deduction. But in 2017 there were changes in confirmation of the right to property deduction when purchasing real estate (federal law of 07/03/2016 No. 360-ФЗ). If you have acquired real estate after July 15, 2016, the right to property will have to confirm the extract from the USRP.

  • Copies of payment documents:
  • confirming the costs of acquiring property (receipt for receipt orders, bank statements on the transfer of funds);

Testimating interest on the mortgage agreement (certificate of interest paid for the use of the loan).

Stage 2. Take at work Help 2-NDFL

Just contact the accounting department - they will prepare.

Stage 3. Fill out the 3-NDFL Declaration

You will need data from the passport, 2-NDFL and other documents.

Please note that the form of 3-NDFL is updated annually, but you must use exactly the one that corresponds to the year for which NDFL is returned.

On its website FTS provides an example of completing the tax return on the form of 3-NDFL.

  • If the property was bought in general collaborative ownership, it is necessary to provide:
  • a copy of the marriage certificate;

Written statement about the agreement of the spouses on the distribution of the size of the property tax deduction.

Please note: as part of a new form 3-NDFL there is a statement on the return of the amount of overlaid tax. It is also necessary to fill out that the amount could list the amount.

Until 2021, the statement was necessary to fill separately on a special approved form (order of the Federal Tax Service of the Russian Federation dated February 14, 2017 No. MMB-7-8 / 182 @).

  • In the application, specify:
  • Name of the bank;

Details of the bank account, which should be transferred to the amount (the amount in the application should coincide with the amount specified in the Declaration).

Stage 4. Send a set of documents to the tax inspection Package of documents is submitted either to the tax at the place of residence in person or Through your personal account on the FTS website. Specialists

Check documents for 3 months. In the event of any questions, you will be contacted and the originals of documents will be contacted. If everything is in order, then the money will go to your account. In general, the procedure for obtaining property tax deductions takes a maximum of 4 months.

Obtaining property tax deduction through the employer

When accessing the employer, the property tax deduction can be obtained until the end of the tax period. Feeding a 3-NDFL declaration in this case is not required.

  • What do you need:
  • Write a statement (in arbitrary form) to receive notifications from the tax authority on the right to property deduction. You can use the form that FTS recommends in a letter from 06.10.2016 N BS-4-11 / 18925 @. But it is much easier to submit a statement through the personal account of the taxpayer, since there is already a special form.
  • Make copies of documents confirming the right to receive deduction. Load them into the personal account of the taxpayer and sign them with an electronic signature (it is not necessary to separate it, it is formed automatically).
  • Provide a tax authority to receive a notice of the right to property deduction with the application of copies of documents confirming this right.
  • After 30 days, notification from the tax authority is notified of the right to deduct and transfer it to the employer.
Provide a notification issued by the tax authority, which will be the basis for the irritation of NDFL from the amount of income paid to the physical person by the end of the year. The notification from the IFTS is the basis of not to hold the NDFL from the salary paid by the employee in the current tax period, and the main document confirming the right to deduct, so when receiving a notification must be checked if all your data and details are specified correctly. Julia Rybalko

Leading specialist in paying salary in the law company "Priority"

  • note
  • The limitation period for obtaining property tax deductions is not installed. For example, you can get a tax deduction even 10 years after buying an apartment.
  • If you make out deduction yourself, then in the tax, after the end of the tax period, you can count on a one-time complete amount of 13% from your income earned during the year. If deduction is drawn up through the employer, the return of NDFL will occur until the end of the tax period, if the tax confirms the right to deduct. This will allow you to get a salary without holding personal income tax, starting from the month in which you brought a notice from the tax.

According to paragraph 9 of Art. 220 Tax Code of the Russian Federation, if property tax deductions cannot be used in the tax period completely, their residue can be transferred to subsequent tax periods to their full use. Depending on the income of the taxpayer, the indemnity of NDFL can stretch for several years.

In 2021, it will be possible to receive a tax deduction without a declaration.

In the spring of 2021, the process of obtaining deduction can be automated, which means simplified. On January 26, the State Duma took in the first reading the bill on the provision of deductions on personal income on online.

The FNS promises that it will be enough to fill out an electronic statement formed in the PNC website to return the NDFL. It is not necessary to suffer with a declaration and help. And information about the right to deduct tax authorities will be able to receive without the participation of taxpayers. For example, if the purchase of an apartment is carried out with the participation of the bank, the information needed for the tax deduction will be received in the tax authority from the bank. The law will simplify the lives of many. A pandemic showed us how important it is to develop digital technologies, to make access to public services remote to take advantage of them a person could in any situation. Vyacheslav Volodin

Chairman of the State Duma

Earlier, the press service of the FTS explained the Russian Gazette that improved procedure would reduce the timing of receptions - from 3 to 1.5 months.

November 02 2020.

55November 02 2020.

Documents for tax return

Documents for tax return

Irina Eremin

Tax consultant

Tax Consultant Topic Irina Eremin43207.

Articles

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Calculate tax deductions to which you can qualify

  1. Declaration, Help 2-NDFL and application
  2. Filled tax declaration in form 3-NDFL (original). It can be filled on our website in the section "Declaration 3-NDFL" / "Fill out online."
  3. Application for the return of tax with the details of the bank account, which you will be listed for money (original). The correct statement will form our website with the Declaration: "Declaration 3-NDFL" / "Fill online".
  4. Help (s) 2-PBC about income for that year for which you want to return taxes issued by the employer (original). The accounting of your employer will know what form 2-ndfl.

  5. In the amount paid for housing
  6. Accessory agreement (copy).
  7. In the case of buying or building housing, a document confirming the date of registration of the right to property. This is a certificate of state registration of law, if the property was registered until July 15, 2016, or an extract from the USRP, if the property was registered from July 15, 2016. In the case of investing in an apartment under construction under DDU (shall participation contract) - an act of transferring an apartment.
  8. Documents confirming payment: Cash checks, receipts, payment orders, bank statements, seller's receipt (not necessarily certified), and the like (copies).

  9. By percentage of mortgage loan
  10. Credit (Mortgage) contract (copy).
  11. The repayment schedule of the loan and paying interest on the loan (mortgage) contract (copy). Such a chart can be a paragraph or an application of the contract, and may be some separate document. The repayment schedule can be described in words.
  12. Bank certificate about the percentage actually paid for the year (original). Bank employees usually know what it is about. Each bank gives a certificate in its form. The main thing is that the certificate is the amount of interest paid over the year in rubles and was specified the year.
  13. Documents confirming payment (cash checks, receipts, payment orders, bank statements, and the like) (originals or copies). Despite the fact that you provide a certificate of paid percentages, we highly recommend attaching documents confirming payment. This is a formal inspection requirement. If such documents have not been preserved, then in the bank you can take (together with a certificate of interest paid) an extract on the account, from which the repayment of interest is seen. Such an extract will replace payment documents.

  14. For finishing (repair) housing
  15. Documents confirming the cost of purchasing finishing materials and finishing.

  16. In case of joint ownership or return for a spouse
  17. Application (it is also sometimes called the "Agreement") on the distribution of deduction (original) if the cost of housing is less than 4 million rubles. Neither the notarization of this document is not required, nor the presence in submitting this document of the second owner (the owner that does not submit a declaration). Here you can download a sample application for a situation without deducting in percentage of mortgage, and here for a situation with a deduction of percentage of mortgage.

  18. Note. According to the old rules (if you have the right to deduct until 2014), such an agreement is necessarily done in the case of overall joint ownership. According to the new rules (if you have the right to deduct you have come since 2014, including 2014) such an agreement is usually done only if the cost of housing is less than 4 million rubles. If the cost of housing is 4 million rubles or more, in any case, everyone led to 2 million rubles of deductions, so nothing needs to be distributed. And the agreement is not necessary.
  19. Marriage certificate (copy).

  20. In the case of equity ownership with a child or refund for a child
  21. Certificate of birth of a child (copy). How to get the maximum deduction quickly and just?

    The easiest way to quickly prepare the right documents for the maximum refund and submit these documents with taxing. With the taxing inspection approves documents and they do not have to redo. You will receive the right documents and expert advice. And then you can choose - attribute documents to the inspection yourself or submit online.

  22. Pensioners who carry deduction for past years
  23. Pension certificate (copy). Such a document is needed if you use the right to receive a deduction over past periods, filling the declaration over the years before the year of housing. Pensioners, unlike others, have the right to receive deduction over the years before the year of the right to deduct.

  24. In case of a court decision
  25. If the certificate of registration of the right to housing is issued by a court decision and you do not have an investment in the apartment under construction, then you need to make a court decision (copy). In the case of investing in an apartment under construction, an act of transfer of an apartment is important, and not a certificate of registration of law, therefore, even if the certificate of registration of the right is issued by the court decision, the court decision is not necessary.

  26. In case of submission of documents for another person

Power of attorney (copy).

How to prepare and assure documents

The 3-NDFL declaration and the application are submitted in the original. We also recommend submitting the original Help 2-NDFL, the Bank's references on the percentage and discharge from the bank paid for the year. As for the rest of the documents, it is necessary to submit either the original document or a notarized copy or a copy, certified independently. In the latter case, we recommend submitting a declaration personally (not by mail) and take the original documents to the tax inspectorate. Inspection officers can check the correspondence of copies of the originals and put on copies confirming marks. Submitted documents are not returned, so we recommend submitting copies of documents in the case when it is allowed to keep yourself.

When the copies are assigned independently, such a certification must include a "copy of the right" phrase, your signature, signature decoding (better last name, name, patronymic full), date of assurance.

Fill out the tax declaration

To proceed to filling out the Tax Declaration of 3-NDFL on our website, click, please click the Next button below.

If you are going to receive a deduction for 2020

If you want to return taxes in 2020, you need to wait for the end of 2020. Documents on deduction can be submitted from the first working day of 2021. In addition, the 3-NDFL training program for 2020, which will be needed, will appear on our website in January 2019. This is due to the fact that the declaration for 2020 is usually supplied at the end of 2020.

With the help of tax deductions, you can significantly save and correct the family budget.

You can already apply the Declaration to the Tax Inspectorate and return the tax paid last year. At the same time, many people have the right at once a few deductions, but it is difficult to figure out what documents need and how to issue everything.

In this article I made a selection of the main types of deductions: to whom are put in what amount and how to confirm them.

What are deductions

  1. Almost all of us pay NDFL - from salaries and other income. If you have spent on treatment, study, bought an apartment or replenished an individual investment account (IIS), you have the right to deduct - the refund of the part of the paid NDFL. Deduction can be obtained in two ways:
  2. The state will return part of the taxes that you paid before. To do this, it will be necessary to submit to the tax inspectorate of the Declaration and documents confirming the right to deduct.

Through the employer. It is necessary to provide a notification to deduct from the tax, and on this basis the employer will cease to hold the tax when paying wages for a while.

Only those who have official income from which NDFL is paid at a rate of 13% are paid. You still need to be a resident of the Russian Federation - to live in Russia at least 183 days in the calendar year. In 2020, it was possible to become a resident if you live in the country of 90 days. To do this, apply for the inspection until April 30, 2021. Non-residents can not take advantage.

The earlier to file a declaration at the end of the year, the faster the money will be returned from the budget. The deadline for submission of the declaration - until April 30 of the next year. This applies only to those who are obliged to declare their income:

For example, if a person leased property or sold an apartment that was owned by a less minimal tenure of ten or five years, depending on the situation.

And those who want to simply take advantage of tax deduction, for example, to return 13% of the amounts for training or treatment, can submit a declaration for three years from that year, as expenses paid. And by deduction to buy housing, you can use it three years later, and ten years after the purchase - there are no restrictions on time for this deduction.

What are the types of deductions

  1. For income for 2020, you can use the following types of deductions:
  2. Standard - deductions for children and those that are disabled and individual categories of people.
  3. Social - for training, treatment, charity and others.
  4. Investment - on income from securities and IIS operations.
  5. Property - deductions when buying housing and selling property.

Professional - deductions for IP, physicals working in civil law agreements, and people who are engaged in private practice, such as notaries.

By income that received from 2021, it will also be possible to take advantage of new types of deductions. We will tell about them in separate articles.

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What has changed in deductions in 2021

On January 26, 2021, the first reading in the State Duma passed the bill, which simplifies the procedure for obtaining some deductions: to use the deduction will be "in one click". This innovation will most likely affect the deductions for treatment and training, property deduction when buying housing, expenses for payment of interest on mortgage, as well as investment deductions for IIS operations. But so far this law is not accepted, the old order continues to operate.

  1. Until 2021, it was possible to use deductions to all incomes that are raised at a rate of 13% other than dividends. Since 2021, individuals incomes are divided into tax bases - non-core and main: The non-core tax base includes the income listed in the sub. 1-8 p. 2.1 and sub. 1-7
  2. p. 2.2 Art. 210 NK RF. For example, this is a profit from the sale of securities or winning the lottery.

The main tax base is all other income that are subject to at a rate of 13 or 15%. For example, salary or interest on deposits.

  1. To revenue from the main tax base, deductions can be used freely, from non-mining - only three deductions:
  2. Deduct on long-term securities. If the action or bond was in the property of the investor for more than three years, then with income from its sale, it does not pay personal income tax. Deduction on income from iis Type B.
  3. : When buying and selling securities on this account, the resident is exempt from the payment of tax from profit.

Deduction when transferring losses for future periods. It applies to income on operations with securities and derivative financial instruments, if an investor received a loss on them on the brokerage account. But these innovations will need to be taken into account when a declaration of deductions on the costs that were in 2021, that is, when submitting a declaration in early 2022. Yet

Reported before the tax for 2020 in the old order - only on the income that are subject to 13%.

Property tax deductions

  1. Property deductions can get a person who performed real estate operations. In particular:
  2. sold property;
  3. I bought accommodation: houses, apartments, rooms, etc.;

He built accommodation, including the purchase of a land plot for this purpose.

A complete list of operations by which you can get a property deduction, as well as the procedure for their provision is registered in Article 220 of the Tax Code of the Russian Federation.

I will consider deductions that cause major issues. Р

Property deduction Tax deduction when buying an apartment - to return to 650,000

When buying an apartment in a new building or on the secondary market, you can use the deduction of housing costs.

If the apartment will be purchased into a mortgage, then the state will return even more: in addition to the deduction of housing, you can use and deduct percent. Who are laid.

The deduction can get a person who acquired an apartment and paid for it completely or partially. The amount of deduction will depend on expenses. In the apartments that are inherited or donated, it is impossible to get a deduction: the acquirer did not pay anything for them.

It is possible to get a deduction only after the privileged document is decorated.

In the case of a new building - when the house was delivered and signed an act of acceptance.

In the secondary market - certificate of ownership or extract from EGRN.

If the apartment is purchased in marriage, it is considered joint property. It does not matter who the apartment has been framed, who paid it for her - both spouses can get deduction. The size of a deduction for the purchase of an apartment. РDeduction can be obtained on the amount of expenses for an apartment, but not more than 2,000,000 Р. Suppose the apartment costs 3,000,000 Р, deduction will be provided in the amount of 2,000,000 . That is, you can return from the budget: Р ×2,000,000 Р.

13% = 260 000 РUnused deduction balance can be transferred to another object. For example, a person purchased an apartment for 1,500,000 and took advantage of Same Р.

sum When buying another apartment, he has the right to deduct 500,000

If the apartment acquired spouses, then deductions can be distributed between them according to the application in any proportions, regardless of which the apartment was framed and who paid for it. Р.

For example, in a statement about the distribution of deduction, it is possible to indicate that the wife accounts for 80% of the deduction, and the husband is 20%. An application for the distribution of deduction can be submitted in the inspection only once - before the spouses begin to receive deduction. Change the proportion is then impossible. Each of the spouses can take advantage of the maximum deduction of 2,000,000 РDistribute deduction makes sense only when the apartment price is below 4,000,000 Р. If it is more expensive, everyone will give deduction from 2,000,000 Р, that is, the amount to return - 260,000

per person.

In addition, it is necessary to distribute the deduction, only if the second spouse also wants to get a deduction on this apartment. If this desire of the second spouse does not express, then only one spouse will receive the deduction, without a statement about the distribution of deduction. Р.

When buying an apartment in a new building to deduction, you can include the amount of costs for finishing: they will not increase the total amount of deduction, and will enter the limit - 2,000,000 The amount of deduction percentage paid by the Bank. РIf a mortgage loan was taken to buy an apartment, you can get a deduction and percentages paid by the Bank. The maximum amount of deduction percentage - 3,000,000 . That is, you can return from the budget: Р ×3 000 000 Р.

13% = 390 000

An unused percentage residue cannot be transferred to other objects. It is given only for one object. That is, the unused deduction balance will simply burn. РFor example, when purchasing an apartment in a mortgage, a bank has paid interest in the amount of 1,800,000 Р. This amount was declared to deduct. When buying in a mortgage, another apartment is used by the residue of deduction - 1,200,000

- no longer succeed.

The percentage will also be deducted between spouses by their application. At the same time, it does not matter to whom the loan agreement is issued and who pays the bank. Unlike the deduction for the purchase of an apartment, the application can be written every year and redistribute interest.

Check how long you will be returned when buying an apartment, in our calculator: Documentation.

  1. Use the deduction in two ways:
  2. Provide the tax inspection Declaration and supporting documents. The declaration cannot be submitted in the year of buying an apartment - only in the next. After checking the declaration and confirm the deduction, the inspection will return the tax. Decal deduction from the employer. In this case, you can declare deduction in same

The year when the apartment was purchased. But that the employer stopped holding the tax, it is necessary to obtain a tax notice of the right to deduct. To receive notice to the inspection, it is necessary to submit a statement and package of documents.

  1. If the apartment is in the new building, then documents must be submitted to the inspection:
  2. A copy of the transfer of the apartment.
  3. A copy of the contract for the acquisition of an apartment or rights to it.

Copies of payment documents: receipts, payments from the bank, receipts and others.

  1. If the apartment is purchased in the secondary market, then you can confirm the right to deduct such documents:
  2. A copy of the certificate of registration of the right or a copy of the discharge from EGRN.
  3. A copy of the Apartment acquisition agreement.
  4. A copy of the reception-transmission act if this moment is not recorded in the contract.

Copies of payment documents.

  1. To obtain a deduction to interest paid by the Bank, such documents are submitted:
  2. Copy of the loan agreement.
  3. Bank reference on the amount of interest paid on the loan.

Copies of payment documents.

If the deduction is declared spouses, then it is necessary to submit an application for the distribution of deduction.

The nuances we wrote about in T⁠-⁠zh:

Property deduction Tax deduction when selling apartments

If the apartment was owned for five years, and in certain cases - three years, it does not need to pay tax and file a declaration.

If the apartment will be purchased into a mortgage, then the state will return even more: in addition to the deduction of housing, you can use and deduct percent. If you sell an apartment before this period, you will have to report before the tax inspection. As for the tax, or it can be reduced, or it may not be at all - if you use the property deduction.

Sellers can take advantage of apartments. They can also be used when selling shares, residential buildings, rooms, including privatized residential premises, garden houses or land or shares in this property. Deduction in the amount of income received from the sale of the apartment, Рbut not more than 1,000,000

. The deduction can be applied if there are no costs about expenses. РFor example, a person bought an apartment in 2020, and in 2021 sold it for 3,000,000 Р. Documents confirming the cost of buying an apartment have not been preserved. If you take advantage of 1 000 000 , then the tax amount will be: Р − (3 000 000 Р1,000,000 2,000,000 Р) × (3 000 000 Р ×. Savings will be: Р.

13% = 130 000 РWhen selling an apartment, which is in total equity or joint ownership, deduction in 1,000,000

It is distributed between co-owners of the apartment in proportion to their share. Either this is done by agreement between co-owners of the shares not allocated in nature. РIf during the year a person sold several apartments, then the total amount of deduction will be 1,000,000 Р, not 1,000,000

For each apartment.

Defect the sale of the apartment, in contrast to the deduction of the purchase of an apartment, you can use an unlimited number of times. That is, it can be used at least every year. Deduction in the amount of documented expenses for the purchase of an apartment.

When all documents are on hand, it is better to apply this deduction. РSuppose the apartment was bought in 2020 for 2,000,000 РAnd there are documents confirming costs. And in 2021, the apartment was sold for 3,000,000 , then the tax amount will be: Р − . That is, you can return from the budget: Р1,000,000 . Savings will be: Р.

. In this case, the tax amount will be:

Check how long you will be returned when buying an apartment, in our calculator: To calculate what tax is needed when selling apartments, use our calculator: РFor the use of deduction 1 000 000 You need to submit to the inspection a declaration and attach a copy of the contract to it

Purchase.

  1. If the income from the sale of the apartment is reduced to the costs that were when buying this apartment, then additionally you need to submit copies of documents on the previous transaction: Contracts for which the apartment was purchased is Purchase sale
  2. or participation in equity construction.
  3. Receipt.
  4. Receipts from the bank.
  5. Other expense documents.

Act-receiving transmission if the apartment was purchased on DDU.

Nuances:

If the apartment will be purchased into a mortgage, then the state will return even more: in addition to the deduction of housing, you can use and deduct percent. Standard tax deductions

Standard tax deductions are divided into two categories: deductions for themselves and children. Deductions for yourself.

The deduction is provided to certain categories of physical. For example, disabled from childhood, disabled people of the first and second groups, "Chernobyls", parents and spouses of military personnel who died in the performance of military duties, and others. The list of persons who can qualify for a standard tax deduction is in law. Deduction for a child (for children).

These deductions are provided to both parents. Advanceders, guardians, trustees, adoptive parents may also be claimed. It is important that the child is on their provision.

The deduction is provided since the month in which the child was born, and until the end of the year in which he reached 18 or 24 years, if he continues to learn in person. The size Р- 500. Рor 3000. РFor every month of the year. The size of the deduction depends on the category of the taxpayer. For example, people who received disability due to the accident at the Chernobyl nuclear power plant, each month is deduction 3000 Р. Disabled since childhood may claim to deduct 500

monthly. Р.

If a person has the right to take advantage of several deductions for himself, he will be given the maximum of them. So, if the disabled "Chernobylts" also disabled since childhood, then he will be given a deduction of 3000

Size deductions for children Child in account
The amount of deduction per month First Р
1400. First Р
Second Third and subsequent Р

Size deductions for children

Child in account

Second

Third and subsequent Р

3000. First РThe more children in the family, the greater the amount of deduction from the parents. For example, if in the family four children, then every parent has the right to deduct monthly: Р+ 1400. Р ++ 3000. Р3000. Р.

= 8800.

For children with disabilities, deductions more: Р12,000

- for parents and adoptive parents; Р6000.

- For guardians, trustees and adoptive parents. Third and subsequent Р + For children with disabilities, deductions more: РThis deduction is summed up with ordinary child deduction. So, if the third child in the family is a disabled person, then every parent can be deducted for him: Р.

= 15,000 РLonely parents deductions are provided in double size. That is, a lonely parent for the third child disabled will receive 30,000

. If in the future it will marry, then the deductions in the double size will stop from the next after the marriage of the month. РThe deductions for children are provided until the parent's income from the beginning of the year will exceed 350,000

. From the month of exceeding the use of deductions for children will not. But in the next calendar year, the deduction can be received again.

Check how long you will be returned when buying an apartment, in our calculator: To find out how much you can save with deductions for children, use our calculator:

For standard deductions, it is necessary to submit an application to the employer accounting and confirming documents that depend on the category of the taxpayer. For example, a certificate of disability, a certificate of a veteran of hostilities and so on.

  1. For deductions for children, it is also necessary to submit a statement in the accounting department and attach documents to it:
  2. A copy of the marriage registration certificate or a copy of the passport with a marriage registration mark.
  3. Copies of children's birth certificates.
  4. Help of the university or a dust that the child is studying at the day office, if he is a student. This certificate must be submitted annually.

A copy of the disability certificate, if a child is a disabled.

  1. If the parent declares deduction on a child on which he pays for alimony, then additionally represent:
  2. A copy of the executive list, the court order to recover an alimony or a notarized agreement on the payment of alimony.

Copies of documents on the payment of alimony.

  1. For a deduction of a double size, in addition to the birth certificate, a lone parent must submit:
  2. Help on the birth of a child in form 2 if the father's information was made to the birth certificate from the words of the mother. If in the certificate in the column "Father" stands, then the help is not needed.
  3. A copy of the passport page of a marital status.

A copy of the death certificate of a second parent or an extract from the court decision on recognition of the parent is missingly missing if the second parent died or disappeared.

Guardians and trustees represent documents confirming their right to raise the child.

Act-receiving transmission if the apartment was purchased on DDU.

You do not need to write an application for the provision of deduction every year. But it will be required if the life circumstances change: the child will appear on the provision of a spouse from another marriage, another child will be born and so on.

Social tax deductions Who are laid.

  1. There are 6 social tax deductions. They can take advantage of those who had the costs of the following species:
  2. For charity, such as donations to charitable and religious organizations.
  3. For training: your children, as well as brothers and sisters.
  4. For treatment and medicine: for yourself, spouse, parents or children.
  5. For non-state pension provision, voluntary pension insurance and voluntary life insurance.
  6. On the accumulative part of the pension.

On an independent qualification assessment. The size. РMaximum amount of social tax deduction - 120,000

  1. . This amount does not include costs for charity, children's training and expensive treatment. These cases apply their rules:
  2. According to the cost of charity, annual income can be reduced by no more than 25%. РFor children, you can get the deductions of 50,000
  3. For each child.

Expenses for expensive treatment can be taken to deduct without restrictions. РIf the amount of expenses exceeds 120,000

, then the taxpayer must choose which of the expenses incurred expenses will declare. РFor example, Ivan in 2020 paid 50,000 Рfor their studies, another 30,000 РHe spent on DMS and 70,000 Р- on prescription drugs. In the declaration in 2020, Ivan declared the deduction expenses for training and drugs - 50,000 Рand 70,000

- Applying documents to the Declaration that confirm these expenses.

Check how long you will be returned when buying an apartment, in our calculator: To find out how much the state should you, if you have spent on treatment and education, you can in our social deduction calculator:

There are two ways to use a deduction: wait for the end of the year or get a deduction through the employer. In the first case, you need to submit to the tax declaration when the calendar year will end, and attach the costs of expenses.

In the second case, you must first get a notice in the tax inspection. Tax issues it on the basis of a copy of the contract and payment documents confirming the right to deduct. You can get a deduction through the employer by expenses for treatment, training and voluntary life insurance. Exception - deduction from charity costs.

I will talk in detail about the deductions for treatment and training.

Social deduction tax deduction for treatment Who is laid.

  1. Social deduction for treatment can receive a person who had medical expenses for themselves, spouse, parents or children under 18, including adopted. Medical expenses may be the following:
  2. The cost of drugs that the doctor appointed.
  3. Medical services: techniques of doctors, surveys, analyzes, procedures.
  4. Expensive treatment.

Contributions under the contract of DMS.

On an independent qualification assessment. It is important that the clinic that provides medical services, as well as an insurance company, with which the DMSA is a license. You can check their availability by incorporation.

  1. The size of the deduction depends on the type of treatment:
  2. For expensive treatment, expenses are accepted for deduction without restrictions. In the certificate of payment for medical services, a service code 2 is consistent with expensive treatment. РIf the treatment does not fall under expensive, that is, the certificate has mastered code 1, then the amount of deduction is limited to 120,000

Check how long you will be returned when buying an apartment, in our calculator: . This amount includes expenses not only for treatment, but also the others on which the social tax deduction is provided, in addition to the cost of charity, to teach children and for expensive treatment.

  1. You can get a deduction for treatment:
  2. Submitting to the tax inspectorate confirming the documents and the declaration of the year in which the costs paid.

Without waiting for the end of the year, an employer who has previously received a notice of the right to deduct it in the inspection.

  1. The right to deduct must be confirmed:
  2. A copy of the contract with the clinic for the provision of medical services.
  3. Certificate of payment for medical services.
  4. A copy of the recipe for a medicine, written on the form of the installed form.

Copies of payment documents: CCT checks, receipt and cash orders, payment orders and others.

Act-receiving transmission if the apartment was purchased on DDU.

If expenses were carried out for a family member, they will need related documents: a copy of the birth certificate, marriage certificate and others.

Social rating deduction for training Who is laid.

  1. Deduction for training can get a person who paid:
  2. His training on any form: day, evening, correspondence, etc.
  3. Training your child under the age of 24, who studies in part.
  4. Training of the child under the age of 18, who studies in person.
  5. Training former crucial (after the cessation of custody) under the age of 24 years old, which is studied.

Learning brother or sisters (full or non-fear) under the age of 24, which learn in person.

The organization or IP, which lead educational activities should be a license for education. Then the deduction can be obtained not only for tuition at the university, but also for training in other public or private educational institutions: for example, in kindergartens, schools, institutions of additional education.

No deduction is not provided if the training was paid for maternity capital. Р Size of deduction 50 000

- The maximum deduction amount of expenses for the training of own or ward children. This amount is provided for each child in the family, but only one of the parents, guardians or trustees can be applied. РSuppose in the family of Petrov two students: Ivan is studying in college, and Sasha is at the university. In 2020, 40,000 paid for Ivan's training Р, and for study Sasha - 120,000 Р. Mom or dad can take advantage of 40,000 РAccording to expenses for studying Ivan and 50,000

By expenses for Sasha. Р Size of deduction 120 000

- The maximum amount of deduction from expenses for their training, as well as to teach brother or sister.

This maximum also includes other expenses for which a social deduction may be provided. For example, the cost of treatment, DMS and others. The exception is the cost of charity, for the training of children and for expensive treatment.

Check how long you will be returned when buying an apartment, in our calculator: Defined for training is provided only for the year in which the costs of training were paid. If the deduction was not fully used, then its balance is not transferred to the next year.

  1. The right to deduction on training spending can be confirmed:
  2. A copy of the contract with an educational institution.
  3. A copy of the child's birth certificate.
  4. Copies of documents confirming relationship with brother or sister, - the birth certificates of brother and sister.
  5. Copies of documents confirming guardianship or guardianship.
  6. Help from the educational institution that the child studied in that year, for which the deduction is provided.

Act-receiving transmission if the apartment was purchased on DDU.

Copies of payment documents: checks, receipt and cash orders, payment orders and others.

If the apartment will be purchased into a mortgage, then the state will return even more: in addition to the deduction of housing, you can use and deduct percent. Investment tax deductions

  1. Residents are eligible for investment deduction, which:
  2. Received income from operations with securities addressed on the organized securities market;
  3. made money on IIS;

Received income on operations taken into account on IIS.

Investment deduction Tax deduction from securities transactions The deduction is provided when selling securities that appeal on the organized market. Their list is specified in sub. 1 and 2.

p. 3 art. 214.1 NK RF. Securities must be purchased on a brokerage account after 01.01.2014. On IIS, this deduction is not applicable. To use deduction, securities must be owned for more than three years. because of

On an independent qualification assessment. This condition is often confused with exemption from paying NDFL for the limitation of possession. But the latter does not apply to income from the sale of securities. Р.

The limit amount of deduction = the number of years of finding securities owned × 3 000 000

How many valuable paper is owned, they consider according to the principle: the first part of the paper that was bought first was sold. If securities were implemented that were owned equal to the number of years, then the number of full years of their property is taken to calculate the deduction. If securities have been implemented with different periods of service in the property, the number of years of finding securities in the property is determined by the formula given in paragraph 2 of Article 219.1 of the Tax Code of the Russian Federation РFor example, Nikolai in December 2016 acquired securities in the Moscow Stock Exchange in the amount of 30,000,000 Р. In January 2020, after three full years, he sold them for 40,000,000 Р.

. Profit - 10 000 000 Nikolai can take advantage of investment deduction. The amount of deduction will be: 3 years × Р3 000 000 Р= 9 000 000 . NDFL will need to pay the amount: Р −10 000 000 Р9,000,000 Р= 1 000 000 (3 000 000 Р ×. Savings will be: Р. NDFL sum: Р. If Nikolai does not take advantage of the right to investment deduction, he will have to pay 1,300,000 to the budget . NDFL will need to pay the amount: Р ×NDFL:

Check how long you will be returned when buying an apartment, in our calculator: 13%.

The deduction can be provided as a broker, which is a tax agent and when submitting a declaration in the tax inspection. In this case, the declaration requires documents confirming the duration of the ownership of securities, such as a copy of the broker's report.

Act-receiving transmission if the apartment was purchased on DDU.

The broker provides deduction according to the taxpayer, while the broker independently determines the amount of tax deduction. Р

On an independent qualification assessment. Investment deduction tax deduction on IIS type A - to return to 52,000 РThe deduction is provided for the amount made for the calendar year on the IIS, but not more than 400,000 Р. For example, if an investor put 1 million rubles for IIS during a year, then it will only be able to receive a deduction only in the amount of 400,000 Р, that is, returns 52,000

NDFL.

Check how long you will be returned when buying an apartment, in our calculator: It is also worth noting that if the investor uses deductions to IIS type A, it cannot count on an investment deduction on profits from operations. In other words, the tax of profits from the sale of assets will be kept even if they were owned by the investor for more than three years.

  1. To obtain deductions, it is necessary to submit to the Inspectorate a declaration and confirmation documents. Here they are:
  2. Copy of an Agreement for IIS.
  3. A copy of the Brokerage Service Agreement or Trust Agreement.
  4. A copy of the statement (notifications, notifications) on joining the Rules (Contract) of brokerage services or trust management.

Act-receiving transmission if the apartment was purchased on DDU.

Copies of documents confirming the enrollment of money on IIS: payment orders, receipt and cash orders and others.

To find out how much the state should you, if you discovered IIS, you can in our calculator of investment deductions: Investment deduction tax deduction on iis

On an independent qualification assessment. Type B.

The deduction is provided in the full amount of the profits that IIS received operations. The deduction can be obtained only when the contract will end and only in the event that no less than three years have passed from the date of its opening. Deduction on income from iis .

Check how long you will be returned when buying an apartment, in our calculator: If a person during the term of the contract for the maintenance of IIS at least once took advantage of the type A, he will not be able to take advantage

The deduction can be used through a broker or when submitting a declaration in the tax.

In the first case, the broker must provide a certificate from the tax inspection that you did not use the deduction by type A during the term of the Treaty for the maintenance of IIS and did not open in parallel other IIS. This certificate is issued by the Inspectorate on the taxpayer.

Act-receiving transmission if the apartment was purchased on DDU.

In the second case, at the end of the year, a citizen submits to the tax declaration and makes copies of broker reports that confirm the operations on the IIS.

If the apartment will be purchased into a mortgage, then the state will return even more: in addition to the deduction of housing, you can use and deduct percent. Professional tax deductions

  1. The right to professional deduction have:
  2. IP on the general tax system, that is, those who pay NDFL at a rate of 13%;
  3. notaries;
  4. lawyers;
  5. People who are engaged in private practice: guards, detectives and others;
  6. individuals, not registered as an IP, which work in civil law agreements;

Authors who receive rewards. Deduction over the amount of costs related to receipt of income.

To receive deductions, costs must be confirmed documented.

For example, IP trades retail: buying a product wholesale and sells it through its outlets. It is also spent on the delivery of goods, rental of premises, salary to workers, advertising, etc. All these costs are associated with income extraction. If he confirms the costs of documents, then it can reduce income from trading activities on them. Expenditures that are not related to income, it is impossible to include. For example, it is impossible to take into account the cost of gasoline for personal purposes.

It can still take into account the costs and physicals, which works on civil-legal contracts.

Suppose, Anna from time to time, when not occupied on the main job, sews to order. If the patterns of dresses it takes out of magazines, it will collect their checks on the purchase of magazines with patterns and the amount of these expenses will be able to reduce income. Paying Ndfl at a rate of 13% it will only be from the difference between income and documented expenses. Deduction in the amount of 20%.

If IP cannot confirm the costs of documents, then you can reduce income by 20%.

It is beneficial to apply such a deduction not only if there are problems with the confirmation of costs by documents, but also when costs are less than 20%.

This type of deduction is available only by SP. Physicians who do not have an IP status, use professional deduction 20% cannot. Deductions from 20 to 40%.

Check how long you will be returned when buying an apartment, in our calculator: The authors who receive income from works and cannot confirm the costs of documents, it is possible to take advantage of from 20 to 40%. The percentage depends on the type of income. For example, the authors of literary works can reduce income by 20%, and the creators of sculptures are 40%.

To take advantage of the deduction, next year it is necessary to submit a declaration to the inspection and attach documents on incurred costs.

If a person without an IP status performs work or provides services for a company or IP, the latter are recognized as tax agents - they hold Ndfl from the income of the individuality and transfer money to the budget.

A person can write a tax agent a statement in an arbitrary form about providing professional deduction and attach documents confirming the costs. In the case when the author claims a fixed deduction, it is not necessary to confirm the costs. If the deduction provides a tax agent, then the declaration in the inspection can not be submitted. But if the tax agent, when calculating the tax, did not take into account the costs, then the physicals can take advantage of the deduction, submitting the declaration and confirmation of documents next year to the inspection. In cases when a tax agent on Some kind

Act-receiving transmission if the apartment was purchased on DDU.

The reason did not hold the tax, the person is obliged to submit a declaration and pay the tax on his own.

  1. How to get tax deductions
  2. To take advantage of the deductions, you need to receive income taxable NDFL at a rate of 13%.
  3. The right to deduct is only in tax residents.
  4. Most deductions can be obtained not only by submitting a declaration, but also through the employer. If you get standard deductions, you can immediately contact the employer. In other cases, it will be needed to first take a notice in the inspection.

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