The procedure for issuing a tax deduction. What documents are needed for tax deduction

Welcome! With the help of a tax deduction, every citizen of Russia can partially compensate for the costs of acquiring their own housing. More about what is tax deduction who can expect to receive it, and what documents will be needed for a tax deduction on a mortgage - read on.

When talking about a tax deduction, it is important to understand that we are talking about a reduction tax base(all total taxpayer income subject to income tax) or receiving a refund of overpaid personal income tax from the budget. The right to a partial refund of the paid income tax have Russian citizens who are officially employed under a civil law or labor contract, and monthly deduct 13% to the state budget.

When buying an apartment or house with borrowed money The borrower can receive 2 tax deductions:

basic;
interest deduction.

The main tax deduction gives the mortgage borrower the right not to pay personal income tax from the amount established at the legislative level. In particular, article 220 of the Tax Code of the Russian Federation establishes that the maximum amount of tax deduction when buying a house, apartment or land plot is 2 million rubles (excluding the amount of repaid interest on the loan). That is, you can return 13% of this amount - no more than 260 thousand rubles.

The main deduction has the following features:

you can get the right to reimbursement of expenses for the purchase of residential real estate only after registering the right of ownership or receiving an act of acceptance and transfer of housing;
the loan must have a designated purpose, which is confirmed by the conclusion of a mortgage agreement;
the deduction may include both borrowed and own funds of the borrower spent on the purchase of housing.

Since the beginning of 2014, Russian citizens have the opportunity to receive a deduction for mortgage interest paid in accordance with the payment schedule. Interest deduction also has some nuances. Among them:

the maximum amount of the deduction is 3 million rubles, which allows you to return up to 390 thousand rubles;
You can only return the actually paid mortgage interest for previous years;
in case of real estate acquisition before 01/01/2014, a deduction can be received from the entire amount of the client's expenses for paying interest;
in the case of buying a home after 01/01/2014, only the maximum amount under the law (3 million rubles) will be available for return;

The tax deduction for mortgage interest begins to be processed after the main deduction is received - in the year when the last funds for the main deduction were transferred.

Who is entitled to deductions

Legislated right to receive a tax deduction for mortgage loan have only Russian citizens with official employment, for which their employer monthly deducts income tax in the amount of 13% to the budget.

You can receive financial compensation through the deduction in the following cases:

When buying residential real estate (houses, apartments) under a contract of sale.
In the case of building a private house.
When the taxpayer carries out any construction and repair work in the designated property (here, confirmation of all expenses using checks and other receipts will be required).
For the payment of accrued interest on a mortgage loan.

It will not be possible to return personal income tax for purchased housing and for interest if:

if the apartment was purchased before 01/01/2014 and the right to deduct has already been used;
if the property was purchased from a party dependent on the buyer (close relatives);
if employment is not formalized (that is, a person receives a gray or black salary and, accordingly, does not pay income tax);
if the direct employer of the taxpayer took part in the procedure for acquiring housing (for example, he contributed some share of the price of the property);
if residential real estate was purchased in addition to credit funds with the help of state support tools and measures (subsidies, as well as maternity capital funds);
if housing was purchased after 01/01/2014, but the deduction limit has been exhausted.

Non-residents living and employed in the Russian Federation, even in the case of buying an apartment or house here, do not have any rights to receive property tax deductions.

Documents for the deduction for the apartment

The right to receive a deduction is documented. The list of documents for the return of personal income tax includes:

PrEP for an apartment or DDU (copy).
Completed tax return Form 3-NDFL.
The act of acceptance and transfer of residential real estate to the taxpayer.
Russian passport (+copies of all pages).
Income tax refund application.
Certificate of accrued wages form 2-NDFL (if you apply for a personal income tax refund for 2016, then it is for this period that a certificate of income is required).
Certificate of ownership of the property (in the case of buying a home on the secondary market).
Copies of payment documents (receipts, cash receipts, bank statements confirming the transfer of money from the buyer's account to the seller's account, etc.).
TIN certificate (optional).
Loan / mortgage agreement, which contains all the information about the parameters of the loan.

In addition to the above documents tax authority may request other additional documents at its discretion (for example, an application for the distribution of a tax deduction between spouses who are officially married).

interest deduction documents

To apply for a tax deduction for mortgage interest, in addition to the standard package of documents, the taxpayer will need to provide a copy of the mortgage agreement and a certificate from the bank on the amount of repaid interest on the loan. Such a certificate should be ordered from the lender in advance, as some banks do not issue it immediately, but after several working days. You should also be prepared for the fact that such a service is provided for an additional fee.

In some cases, the tax office may additionally request documents confirming the payment of mortgage interest. In this case, the client will have to attach to the application copies of receipts, payment orders or a bank statement, certified by the seal and signature of an authorized person.

If it is impossible to provide payment documents, the taxpayer can refer to the Letter of the Federal Tax Service of the Russian Federation No. ED-4-3 / 19630 dated November 22, 2012, which indicates that it is not necessary to include certificates of payment of interest and receipts in the set of documents.

When refinancing a mortgage third party bank you can get a deduction for interest paid on both the original loan and the new one. At the same time, an important condition is the indication in the new mortgage agreement of the intended purpose of issuing borrowed funds - refinancing the previous loan.

How to fill out 3-personal income tax

You can learn how to fill out a 3 personal income tax declaration for a mortgage deduction from this video.

An obligatory step in the income tax refund procedure is the completion of the 3-NDFL declaration. This document compiled in such a way that even a person with an economic education may have questions and difficulties in the process of entering information. In addition to self-filling the declaration, the taxpayer has the right to use all available tools for these purposes. Fortunately, today there are many auxiliary programs, services, firms and private companies that are ready to take on this responsibility for a fee.

Filling out 3-NDFL for individuals has the following steps:

Filling in the title page.

Here information about the taxpayer is indicated (full name, date and place of birth, TIN, passport data, place of residence) and digital encodings are entered (codes: tax period, fiscal authority, payer category and adjustment number).

Completing Section 1.

The 1st section contains information on the amounts of tax to be returned to the declarant or paid. Additionally, the KBK and the code of the territory according to the all-Russian classifier are indicated.

Calculations in Section 2.

Here the taxpayer makes calculations of the tax base and tax amounts with different rates.

Filling Sheets.

You will need to enter the necessary data in the following sheets:

Sheet A (it records all income received in Russia, and fills in the value of the rate, information about the source of payments, the amount of income and tax);
Sheet B (this reflects the income received by the declarant outside the Russian Federation);
Sheet B (indicates income from doing business);
Sheet D (here the amount of income exempted from income tax is calculated);
Sheets D1, D2, E1, E2, F (information on all types of tax deductions is provided here);
Sheet 3 (it calculates the taxable base for income from operations with securities);
Sheet I (determines taxable income from participation in investment partnerships).

If a person does not understand the concepts given in the specified list at all, then in order to save time and effort, it is better to turn to professionals or use special program. the completed document can be easily found and downloaded on our resource.

In any case, it is important here not to rush and very carefully check the specified information for relevance and correctness, since if tax errors are detected by the authority, the declaration will be rejected. And this is fraught with delaying the timing of receiving the amount of compensation.

The reporting declaration can be submitted in paper or electronic form at the choice of the citizen.

The procedure for submitting documents

There are two main ways to make a tax refund:

by applying to the tax authority with the allocation of the total amount for the year for which the tax is refunded;
with the help of an employer who is presented with a notification from the Federal Tax Service Inspectorate of the right to receive a tax deduction, by exempting from the monthly payment of personal income tax.

The first method is the most optimal, since the money will be transferred to the person in one whole amount, which can be spent at your discretion. In accordance with this option, the taxpayer collects the entire list of documents and certificates in advance, fills out a 3-NDFL declaration, an application for a deduction and applies to tax service. In case of a positive check, the applicant will receive the amount due to his bank account (according to the specified details).

The second method involves a mandatory appeal to the tax office for obtaining a confirming right to a deduction. To do this, you will need to fill out an application of the appropriate type and attach the entire package of documents. Within 30 days, the tax service will issue a notice of the right to receive a tax deduction to the citizen, which then must be transferred to the taxpayer's employer. After that, the accounting department of the organization in which the owner of the deduction works will accrue wages without any income tax.

The specific method of submitting documents for the deduction largely depends on the taxpayer's free time and the nature of the relationship with the employer.

Every Russian citizen who officially works in the Russian Federation and who has bought residential real estate using mortgage funds, is legally entitled to a mortgage tax deduction. At the same time, you can return part of the amount spent on the purchase of housing, as well as the cost of paying interest on the mortgage. The maximum amount of compensation is 260 thousand rubles in the first case and 390 thousand rubles for interest. Obtaining such assistance can be a major help in planning family budget, especially in a situation with an active mortgage loan and a significant credit burden.

You can learn more about how to do it in the next post. The post contains an example of the calculation and the principles by which taxation takes place.

If you need help filling out or have difficult questions. Which require individual consideration, you can ask our mortgage lawyer in a special form.

Today you learned what documents for a tax refund for a mortgage must be submitted to the IFTS. We are waiting for your questions in the comments and we will be grateful for the evaluation of the article.

In order to issue a property deduction when buying an apartment, house or plot through tax office You will need the following documents:

If the purchase of an apartment was made with mortgage(or home loan) and produced refund of interest paid, then additionally presented:

In the event of a property purchase spouses in joint property

. Submitted to the IFTS original statements. You can download a sample application here: Application for determining shares in joint ownership;
Copy marriage certificates.

for a child additionally provided:

Copy birth certificates;
Application for determination of shares(if in equity participation have both parents).

In the case of independent construction:

If you receive a tax deduction finishing/repair:

You will also need:

TIN number(should be specified in the declaration). You can find it in your "Certificate of registration with the tax authority" or on the website of the federal tax service (http://service.nalog.ru/inn-my.do).
Account details, to which the money will be transferred (should be indicated in the tax refund application).

It should be noted that in order to avoid delays and refusals, you should contact the tax service with the most complete package of documents.

Preparation of documents using the service "Tax Refund"

The Tax Refund service will help you quickly and easily prepare a 3-personal income tax return, an application for a tax refund and an application for the distribution of the deduction. We will instruct you in detail on the submission of documents to the tax authorities and answer all questions.

How to certify copies of documents?

By law, all copies of documents must be notarized or independently certified by the taxpayer.

In order to certify yourself, you must sign every page(not each document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date. In this case, notarization is not required.

What documents are needed to receive a tax deduction for an apartment in 2020 - in the general case, these are 3-personal income tax, 2-personal income tax, an agreement and an act of sale, payment documents, a TIN and a passport. But in special cases, other papers will be required.

Acquiring a new home is a difficult stage in life, because in addition to financial costs, you need to go through a lot of instances and get a bunch of papers before becoming the legal owner of a new house or apartment. In the hustle and bustle, many citizens forget about their right to reduce the cost of buying a home. We'll tell you how to do it. You will see that there is nothing complicated in this. And getting 260,000 rubles from the state is an excellent and legal opportunity!

What is it about

Before rushing to collect documents for a tax deduction for an apartment, let's figure out what it is, who has the right to claim and in what time frame.

Here are the conditions regulated by the current legislation () for receiving a deduction:

A citizen has acquired an apartment or any other residential area (a house, a room, a share in an apartment, etc.). Note that country house cannot be classified as residential property.
The buyer of habitation in the accounting period received the official income. And from this income withheld in the prescribed manner in the amount of 13%. Exception: it is impossible to refund personal income tax from dividends. The key document for a tax deduction when buying an apartment, confirming income, is a 2-NDFL certificate.
The purchased property is located on the territory Russian Federation. For real estate purchased abroad, you cannot receive a tax refund.
A citizen paid for the purchase with his own funds or at the expense of borrowed capital: at the expense of a mortgage or consumer lending individuals, which is confirmed by documents.
There must be no family ties between the buyer and seller of residential real estate. That is, if the participants in the transaction are husband and wife, brothers, sisters, parents and children, or other family ties are established, then the state will not return the money for such a purchase.

Note that the list of documents for a tax deduction for an apartment, as well as the procedure for granting this benefit, has not changed since 2014.

How much money will be returned

The legislation fixes the maximum tax deduction for the purchase of housing - 260,000 rubles. That is, out of the total value of the property, 2,000,000 rubles are not subject to taxation. Based on the tax rate of 13%: 2,000,000 rubles. × 13% = 260,000 rubles.

In addition to the basic cost of the dwelling, it is allowed to present for the return of personal income tax:

costs for design and estimate documentation;
expenses for the purchase of building and other materials that were used to decorate the home;
spending on payment for works and services for the construction and decoration of new housing;
other expenses, for example, the cost of a land plot on which a residential building stands, or interest on mortgage lending.

The Tax Code of the Russian Federation provides an additional opportunity in the amount of 1,000,000 rubles. That is, it will be possible to return another 130,000 rubles.

Features of providing personal income tax refund:

It is given once in a lifetime. That is, if a citizen has already reimbursed personal income tax in full (already received 260,000 rubles in full) for the purchased housing, then he is not entitled to a benefit for buying a second home.
The allowance may be increased. If the living space is acquired in joint ownership, then the return is due to each owner. In this case, each new owner is obliged to collect and submit documents for a tax deduction for the purchase of an apartment in the Federal Tax Service.
The benefit applies to all properties. Example: a citizen bought a room in a hostel for 500,000 rubles and received a tax refund. The remaining 1.5 million non-taxable base (2,000,000 - 500,000 rubles) he has the right to use with the next purchase of residential real estate.

There are two ways to reimburse taxes: directly through the employer or through the IFTS.

Each method of personal income tax refund has its own package of documents for deducting tax when buying an apartment, we will talk about them below.

How to apply for a tax refund

To receive a personal income tax exemption for purchased housing, submit to the Federal Tax Service the documents necessary for a tax deduction for an apartment - this should be done only in the new reporting period ( reporting period= calendar year). For example, if you purchased a home in 2019, then you should contact the IFTS only in 2020.

What documents to collect

For reimbursement through the tax authority, the following list of documents will be required to receive a tax deduction for an apartment in 2019:

A copy of the buyer's passport (the main page with a photo plus pages with registration).
Original . If a citizen worked in several places, provide certificates from all employers.
Purchase and sale agreement or shareholding agreement.
Originals of payment documents or duly certified copies: cash receipts, payment receipts.
Extract from the USRN on making an entry on state registration of ownership of the dwelling (not the original, but a certified copy).
The act of acceptance and transfer of living space.

Additional documents for a tax deduction when buying an apartment in 2019 (for special cases):

Mortgage agreement, certificate of retained interest and certificate of payment of the loan (issued by the bank).
Contracts, checks and receipts confirming the expenses related to the purchase of housing (purchase of building materials, finishing services, etc.).
A copy of the certificate of and application for determining the shares, if the property was acquired in joint ownership.
A copy of the child's birth certificate and a similar statement of shares if the property is registered in the name of a child under the age of majority.

The application is drawn up in the form of KND 1150074 (Letter of the Federal Tax Service of Russia dated 06.10.2016 No. BS-4-11 / [email protected] You can download this form and the 3-NDFL declaration under this article.

If the home buyer does not want to wait until next year and wants to receive reimbursement through the employer, then he should first contact the IFTS for a special notice. To receive this notice, a similar package of documentation must be prepared. That is, to collect the same documents for deducting tax when buying an apartment, which we have indicated above, only without the 3-personal income tax declaration.

Transfer the received notification from the Federal Tax Service to the accounting department at the place of work. If an individual is employed in several places, an appropriate number of copies of the document should be ordered from the Federal Tax Service Inspectorate.

When an apartment is bought, the owner has a question: can the state return part of the amount paid for real estate, and which authorities can compensate for such costs. It should be borne in mind that the IFTS (Inspectorate of the Federal Tax Service) and the employer deal with such compensation, and therefore it is important to know what official papers should be on hand to process a fiscal refund (for receiving a property deduction) when buying an apartment.

What is a property tax deduction

To receive a property deduction, it should be taken into account that it is a claim from the state of a part of income tax to the new owner. To exercise the right to receive such state compensation for the costs incurred allows the current tax code in subparagraph 3 of paragraph 1 of Article 220.

Important changes in legislation have reoriented the focus of the object of deduction. Previously, its size was determined by the cost of housing and was taken into account only within one apartment. After the changes were made, the main landmark turned to the owner. The owner has the right to apply for a refund of the paid personal income tax amounts subject to the purchase of a new property. This rule applies when the amount to be returned from the original purchase is less than 2,000,000 rubles.

ATTENTION! The main condition for applying for this public service is the availability of a stable and confirmed by the employer earnings.

Documents for a tax deduction for the purchase of an apartment

The collection of documents for obtaining a tax deduction when buying an apartment is considered a primary problem. If an incomplete set of documents or incorrectly completed declarations are submitted, the application and all attachments can be returned after three months to eliminate deficiencies. This will delay the issue of providing compensation due to the repeated procedure of a desk audit, which under no circumstances can be reduced in time.

The list of documents that are needed to make a return of overpaid money to the treasury can be found on the website of any inspection. However, it should be understood that only 2 conditions are confirmed, and the following undeniable facts are provided:

income;
the cost of your own home.

Registration of documents for a tax deduction when buying an apartment should be done in such a way that the cameral service employees are sure that there is no forgery. You can use the services of a realtor or personally certify each attached sheet.

ATTENTION! Do not forget to put down the date of certification when confirming authenticity.

It should be borne in mind that the documents for a tax deduction for the purchase of a mortgaged apartment are somewhat different, since the premises may be available financial institution if the owner fails to fulfill his obligations. The tax deduction when buying an apartment on credit documents is supplemented by collateral and mortgage agreements.

When can I apply

The right to claim the return of tax from wages due to the purchase of an apartment arises in the next calendar year after the end of all manipulations with housing.

If the date of payment of ordinary taxes (on property, car, land) to the treasury is fixed, then the moment indicating a property deduction when buying an apartment is open. That is, the owner can apply for a tax deduction immediately after the end of the New Year holidays.

IMPORTANT! The deadline for filing a declaration for receiving a deduction is tied to the date of issue at the place of employment of 2-NDFL. The income statement reflects all the necessary information for the entire previous period.

After the employer has performed all reporting actions in the tax, FIU ( Pension Fund Russian Federation) and the department of social protection, a certificate of income can be obtained by an employee. At the same time, it should be borne in mind that the inspection should have a sufficient amount of time:

for verification (3 months);
to confirm the right to receive a deduction (compliance with the rule of filing a certificate of income within three years);
for the purpose of transferring funds to the current account of the taxpayer (1 month).

From the foregoing, it follows that the deadline for submitting documentation of overpaid income tax is August 1 of the year following the purchase.

Required list of documents

Reference information about income is the first thing that begins the list of documents for issuing a deduction. Thanks to this paper, it is possible to determine the size Money to be returned.

The list of documents for obtaining a tax deduction that must be submitted includes:

A paper confirming the relationship to the property (previously issued State Registration Certificates, but later they were replaced by extracts, the same as those legal entities, only indicating the right of ownership, encumbrances and the owner).
Payments fixing the fulfillment by the buyer of his obligations. If a deposit was transferred, then a copy of the receipt should be attached.
Marriage certificate. This document for a tax deduction for the purchase of an apartment is relevant if one family member delegates his right to receive a fiscal refund for housing originally purchased for spouses. Under this condition, it is also necessary to issue an application for the transfer of the right to a second able-bodied family member. This item is relevant if the spouse for whom the property is registered does not work at the time of submission of documents and does not receive a stable income.
An application for a personal income tax refund is a fundamental document for a tax deduction when buying an apartment.

Statement

An appeal, as well as documents for a tax refund to the owner, can be issued both at the time of declaring the right, and after the approval of the Federal Tax Service Inspectorate of the amount of documents for obtaining a tax deduction when buying an apartment. Two identical copies of the application should be made, on the second copy of which the inspector must stamp with the date of acceptance and the name of the employee who took the document into production.

The appeal should indicate the period for which the money is required to be returned, the amount confirmed by a desk audit, and the details of the taxpayer's account, indicating the name of the bank.

Declaration

For registration of the declaration, specialists are usually involved. But a citizen has the right to independently, when studying the relevant instructions contained in the letters of the Federal Tax Service Inspectorate, fill out a form based on the list of documents for obtaining a deduction. It is not forbidden to focus on samples (for obtaining a property deduction) that are posted on the Internet or use a service located in personal account taxpayer.

How can you arrange

Today, you can use several methods for all objects of taxation, including when making a property deduction:

personally;
by a notarized power of attorney;
through personal account taxpayer.

In the first case, getting a tax deduction through a visit to the inspection can be replaced by sending a registered letter with a registered notice and drawing up an inventory of a valuable letter.

In the second case, a trustee will go to the tax authorities to exercise the right to a refund and register the application.

In the third case, you should get a login (TIN) and password (randomly generated key) or go to the closed service of the IFTS website through a verified account of the State Service portal.

ADVICE! A declaration for a property tax deduction when buying an apartment can be sent through the electronic service of the tax authorities. It will also be convenient to track the progress of the application.

Compliance with the form of deduction for an apartment and the completeness of the set of documents allows citizens to compensate for some of the costs associated with financial losses when square meters expand or their own housing appears. If the requirements for documents are met both in terms of content for, and in terms of composition, then the whole procedure will not take much time and effort. If the documents for deduction have some features related to the object of the right of ownership, then the list of documents for receipt will be expanded or narrowed.

Everyone knows that income tax affects every citizen of the country. Its size has a direct impact on the income of individuals. The question of how to issue an income tax refund is relevant for the vast majority of Russians.
According to the current legislation, in 2015 the state (subject to the payment of personal income tax by a citizen) can return to him 13% of the cost of voluntary pension insurance, utility costs, the cost of education and treatment. Also, a tax deduction is issued for other serious expenses.
The return of income tax during construction, for treatment, for education, for an apartment, for children, for a working pensioner is carried out according to an identical scheme. For getting social deduction it is necessary to collect and submit a package of documents to the regional tax office. The list of documents may vary. It directly depends on the basis for obtaining a deduction.

So, for what you can return the money from the state?

per medical services, treatment and prosthetics of teeth, medicines;
training and insurance, including voluntary pension;
education of children up to the age of 24;
for property (purchase and construction of housing, repairs).

Principles of processing documents for the return of personal income tax

The main thing that is required from the applicant is to confirm the transfer of the requested amount of tax to the state budget.

To do this, a certificate of form 2-NDFL is issued. It can be obtained from the accounting department at the place of work.

Form 3-NDFL (declaration of income) is also filled out.
In addition, you will need to prove the expenses incurred. As supporting documents, checks, other fiscal forms, contracts concluded in the name of the applicant are used.
The deduction can also be obtained by making expenses in the interests of the child. In this case, checks, contracts (for example, for the provision of educational services), etc. can be supporting documents.
The mandatory package of documents for submission to the tax office also includes copies of the TIN, identity cards and details of the bank, savings account of the applicant, to which the amount of the deduction (personal income tax return) will be credited.

Tax refund deadlines

The deadline for the return of income tax is determined by law. The procedure includes several stages. After submitting a package of documents to tax staff services within 3 months conduct a desk audit of the submitted papers. Subsequently, a decision is made on the accrual of a tax deduction, of which the applicant is notified in writing.

Upon positive consideration of the appeal, the applicant draws up a document on the return of the established amount to a bank or savings account. The accrual is made within 30 calendar days.

Income tax refund for treatment and medicines

You can return part of the funds spent on treatment or medicines. Even if you have performed any procedures for the treatment or implantation of teeth, any kind of medical examinations, surgeries, bought expensive medicines, you can get 13 percent back for everything.

Of the documents you need to provide:

certificate 2-NDFL for the past year;
declaration 3-NDFL;
a written statement of the desire to receive a tax deduction;
the original and a copy of the contract for the provision of medical services, checks or other supporting documents;
a certificate of payment for medical services to be submitted to the tax service, filled out in a special form;
a copy of the license medical institution(if there are no details in the contract);
if the taxpayer wants to return the tax for the treatment of his child, wife or parents, then you need to provide a copy of the birth certificate or marriage certificate;
bank details to which money should be transferred.

If you plan to receive a tax deduction for medical services and medicines, immediately after the procedures or the purchase of drugs, ask for an agreement, a copy of the license, standard prescriptions, a sales receipt and other papers.

What is the maximum tax deduction you can receive for treatment?

in general order, the amount of taxes to be refunded must not exceed 120,000 rubles from total amount spent on all types of treatment over the past year;
however, in the event that you had to pay for expensive treatment, the amount of income tax refunded is not limited.

How long can I get a tax deduction?

Income tax refund is issued at the end of the tax period, which corresponds to one calendar year;
There are times when a person did not have time to submit documents on time or simply did not know about such a possibility. Then the application period is extended to three years.

At the same time, if you are going to submit documents for a tax refund for three years at once, you will need to collect a package of documents for each year separately, for example, for training or long-term treatment.

Tax deduction when buying an apartment in 2015

Most of our fellow citizens know that 13% of real estate income tax can be returned back, but the tax deduction is limited to 2 million rubles. This amount refers to the tax base. With the existing 13% personal income tax rate, the payer can return at most 260 thousand rubles.

In order to receive this payment, a person must work officially and pay taxes to the treasury. Based on the amount of taxes paid for the calendar year, a person for several years will be able to return the tax deduction for an apartment or plot.

It was possible to use the right to receive a tax deduction for the purchase of an apartment only once in a lifetime, and this applies to those citizens who bought real estate before 2014.

Currently, since 2014, the right to a tax deduction is limited not by a single payment, but by the amount (2 million deductions / 260 thousand refunds). For example, if you bought an apartment for 1 million rubles, then the income tax refund in 2015 will be no more than 130 thousand rubles. Another 130 thousand rubles you can use later. In fact, you can return these 13% from 2 million rubles in total several times from several objects.

Documents to be provided:

certificate 2-NDFL;
declaration 3-NDFL;
application for the return of personal income tax;
certificate of ownership (copy);
a contract of sale or share ownership;
document confirming payment;
if repairs were made, then provide cash and sales receipts, invoices, acts of work performed and purchases of materials, account statements, etc.);
loan agreement, if there is a loan;
when buying real estate in the name of the child, his birth certificate.

You can file a declaration every year until the amount of the payment ends. This happens if the amount of taxes you paid to the treasury does not cover for one calendar period the amount of the payment that the tax authorities owe you.