As a general rule, only those taxpayers whose income is taxed (personal income tax) at a rate of 13% can receive a property tax deduction when purchasing a home.
Since tax on income from pensions is not withheld (clause 2 of Article 217 of the Tax Code of the Russian Federation), pensioners who have only a pension as their source of income, in most cases cannot receive a property deduction when purchasing housing (letter of the Federal Tax Service of Russia dated May 15, 2013 No. ED- 4-3/ [email protected] , Letters of the Ministry of Finance dated June 29, 2011 No. 03-04-05/5-455, dated September 24, 2013 No. 03-04-05/39618).
An exception is the opportunity, under certain conditions, to transfer deductions to previous years , provided to pensioners by Federal Law No. 330-FZ of November 1, 2011.
If a pensioner does not officially work, but has other additional income on which he pays personal income tax at a rate of 13% (for example, income from renting out real estate or from the sale of property), then he has the right to take advantage of a property deduction and return (reduce) taxes on these income.
Transferring property deductions to previous years for a pensioner
Let us remind you: the right to a tax deduction comes after obtaining ownership of housing. This is either the moment of transfer of the apartment according to the Transfer and Acceptance Certificate (for DDU), or the moment of state registration of property rights.
Until 2012, these rules applied to everyone, including pensioners. From 01/01/2012, after the entry into force of Federal Law No. 330-FZ of November 21, 2011, Part 2 of Art. 220 of the Tax Code of the Russian Federation, and preferential conditions have been introduced for pensioners.
Now pensioners can receive a property deduction for the previous three years, regardless of when they received the right to own their home. This means that the pensioner’s deduction will include those years when he was still working.
This is what clause 10 of Art. sounds like. 220 Tax Code of the Russian Federation:
“For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three, immediately preceding the tax period in which the carried forward balance was formed property tax deductions."
In fact, a retiree can receive a principal and mortgage deduction for four years, including the year in which the non-carryover balance was incurred. Below we will tell you in more detail and show examples.
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The apartment was purchased in retirement
If you bought an apartment when you were already a pensioner, then the year of purchase is the same “tax period in which the carryover balance of property tax deductions was formed.” It doesn’t matter whether you bought a home with your own funds or took out a mortgage loan.
The next year you submit documents to the Federal Tax Service and receive a property deduction for three years plus for the year you bought the home.
Reason: letters of the Ministry of Finance of the Russian Federation dated February 12, 2015 N 03-04-05/6179, April 28, 2012 N 03-04-05/7-577, Federal Tax Service of Russia dated August 29, 2012 N ED-4-3/ [email protected]
Example:
In 2021 you became a pensioner, and in 2021 you bought an apartment. In 2020, you are eligible to receive the deduction for 2021, 2021, 2021 and 2016.
But since in 2021 you were already retired and did not pay personal income tax, you are not entitled to a deduction for 2021.
For 2021, you will receive a deduction for the months you were still working before you retired, and 2021 and 2021 will be counted in full.
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What papers to prepare
The list of papers is quite small, which will not be difficult to collect:
- Passport.
- Extract from the real estate register for the apartment.
- Pensioner's ID.
- SNILS.
- Declaration 3-NDFL (not to be confused with VAT reporting).
- Home purchase agreement (contract).
- Help 2-NDFL.
If the housing came into common ownership of the spouses (purchased during a legally registered marriage), you will also need a certificate of its registration. If you took out a loan for the purchase, you will definitely need a copy of the mortgage agreement with the bank.
Documents will be needed in originals and photocopies. At the reception, the inspector will compare the copies and make sure there are no corrections.
Based on the collected documents, you can fill out an application.
The apartment was purchased before retirement
If you bought an apartment or house before you retired, then, according to Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/40681 dated July 12, 2021, you do not have to wait for next year and file a declaration in the year of retirement for the previous four years.
In this case, the requirement to submit documents to the Federal Tax Service is also retained no earlier than the next year after receiving ownership of the housing.
Please note that if, before retirement, you have already received a tax deduction for the years for which you now have the right to carry forward, a repeated payment or shift to other periods is not provided for by law.
Example:
In 2021, you purchased a home. In 2021, we received a tax deduction for 2021. You retired in 2021.
Now you can take advantage of the legislative benefit and return tax in 2020 for previous periods: 2021, 2021, 2021 and 2016.
You already received a deduction for 2021 when you were not yet a pensioner, which means the deduction remains for 2021, 2021 and 2021.
In 2021, you can take a 2021 deduction for the months you were still working.
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Registration procedure
The amount of deduction is based on the personal income tax indicator. The benefit is issued at the tax office at the place of registration of the person (temporary or permanent). It is convenient to use the taxpayer’s personal account by sending a declaration and other documents via the Internet.
IMPORTANT! Even when staying in another locality, documents are submitted exclusively to the Federal Tax Service at the place of registration. You can send them by mail (registered mail with an inventory) or via the Internet.
- passport (original and copy);
- the application may be drawn up according to a sample under the control of an inspector or in free form;
- information on income (form 2-NDFL) - it is provided by the employer. If there are several places of work, the paper is drawn up at each enterprise;
- Declaration 3-NDFL. The form and sample can be downloaded from the official website of the tax office. The pensioner will need to prepare 3 declarations for each reporting period;
- housing payment papers;
- proof of ownership;
- pensioner's ID;
- confirmation of the purchase (payment or receipt);
- information about the transfer of money - it is important to indicate the current account or savings book where payments should be sent (it is recommended to make photocopies of the bank agreement or book);
- marriage document - when sharing or registering a return for a spouse;
- for a mortgage - an agreement with the bank.
When confirming their right to a deduction, employed pensioners can send an application and documents to the employer. In this case, the tax will not be deducted from them until the maximum certain amount is fully calculated.
The apartment was purchased in the year of retirement
If you bought an apartment or house in the year of retirement, then you must submit documents for personal income tax refund no earlier than next year.
At the same time, you have the right to a property tax deduction, including a mortgage deduction, for four years: for the year you bought a home and retired, and for the three previous years.
Example:
You became a retiree in 2021 and bought a house that same year.
You have the right to receive a tax deduction in 2021:
for 2021 (“the tax period in which the carryover balance of property tax deductions was formed” from clause 10 of Article 220 of the Tax Code of the Russian Federation),
for 2021, 2021 and 2021 (“preceding tax periods, but not more than three”).
Let's highlight the main points:
Documents for a tax deduction are submitted the next year after purchasing a home or later - there is no time limit.
If you bought an apartment in 2021, then 3-NDFL declarations and an application for deduction are submitted to the Federal Tax Service in 2021. In this case, you will receive a deduction for 2021, 2021, 2021 and 2021.
The main deduction and the mortgage deduction for a pensioner are due only for the last four years. If you file returns in 2021, you cannot receive a property deduction for 2015.
You can return income tax only for those years when you worked and paid 13% personal income tax. Or they had other income for which they paid tax.
If the carryover period falls in a year when you were already retired and had no taxable income, the tax deduction for that year is not provided and is not carried forward to another year.
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Problems with document transfer
It is better to submit documents “live”. Upon delivery, a Federal Tax Service specialist will first check the documentation. Defects can be corrected on the spot. If the mistake is serious, then reschedule the delivery to another nearest appointment day, after putting the documents in order.
The deadlines for approval and payment of property deductions may be violated. Therefore, it is necessary to record the moment of submission of documentation to the inspection and the composition of the documents (so that the Federal Tax Service cannot deny the fact of submission). The inspector must be required to mark the submission of documentation. It is placed on the copy of the declaration. But it is better to prepare a cover letter that reflects the entire list of documents. You should write a separate cover letter for each package (annual). Recently, specialists have been handing over a receipt for accepting documents, which completely simplifies this procedure.
Tax authorities have few reasons for refusing to accept a package of documents (submission of documentation by an unauthorized person, lack of signature in 3-NDFL, etc.), but if questions arise, then you should not zealously insist on accepting the documentation, since the very fact of delivery and acceptance is not means approval of the deduction itself. A decision on the merits is made after studying the documentation and conducting a desk audit.
Tax deduction for a working pensioner
Until 2014, working pensioners did not have the right to transfer the property deduction - both the main one and the return of mortgage interest. Changes to the Tax Code that came into force on January 1, 2014, abolished this condition.
Now, any category of pensioners - both those with additional income and those who receive only a pension - are allowed to transfer the tax deduction for housing to the previous three years.
Grounds: clause 10 of Art. 17 _ _ April 2014 No. 03-04-07/17776.
Example:
In 2021, you retired but continued to work. We bought a house in 2019.
In 2021, you are eligible to file property deductions for 2021, 2021, 2021 and 2021.
If the personal income tax paid by you during these years does not cover the tax deduction due to you, you will receive the rest in the future. To do this, in 2021 you will submit a declaration for 2021, in 2022 - for 2021, and so on, until the deduction is completely exhausted.
Find out what documents need to be submitted in your case!
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The company also provides a deduction service. Specialists will prepare documents and submit them to the tax office. The entire procedure will take less than 24 hours. These services are included in the Standard package. The cost of filing a deduction for one calendar year under the “Standard” package is 1,690 rubles.
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If you have questions, you can consult for free. To do this, you can use the form below, the online consultant window and telephone numbers (24 hours a day, seven days a week): 8 Moscow and region; 8 St. Petersburg and region; all regions of the Russian Federation.
If the pensioner has additional income
In order to take advantage of the tax deduction, a pensioner can take into account any taxable income.
Reason: Letter of the Ministry of Finance of the Russian Federation dated March 6, 2013 N 03-04-05/7-181, December 21, 2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of the Russian Federation dated April 6, 2011 N KE-4-3/ [email protected]
What could be such income:
- sale of real estate - apartments, cottages, garden plots, etc.;
- renting out an apartment;
- car rental;
- additional non-state pension;
- salary for a working pensioner.
Example:
You are a pensioner and rent out an apartment. You officially declare your rental income and pay 13% personal income tax.
In 2021 you are buying a house. Starting from 2021, you will enter into your 3-NDFL declaration not only rental income, but also information for property deductions for the house.
As a result, until you completely exhaust the tax deduction, you will not have to pay taxes on renting out the apartment.
Example:
You are a pensioner and in 2021 you decided to sell the apartment that you bought in 2018 under a sales contract.
Since you have owned the apartment for less than three years, you must pay 13% on the income received from the sale. Don't forget to take into account the standard deduction of 1 million rubles, which will reduce your tax base.
Let's assume that you are selling an apartment for 2 million rubles. Then, having applied the deduction, you will have to pay tax not on the entire amount, but minus 1 million rubles of the standard deduction. The amount of mandatory tax will be 130 thousand rubles.
In the same 2021, you buy a house for 4 million rubles. The maximum allowable amount of property deduction is 2 million rubles. This means you can return 260 thousand to your account.
Since both transactions took place in the same year, it is possible to offset the tax and deduction. From 260 thousand rubles of tax refund we subtract 130 thousand rubles of tax, we get 130 thousand rubles of the difference due to you.
Thus, you not only do not pay tax on the sold apartment, but also have the right to receive a tax refund in the amount of 130 thousand rubles if you have taxable income. If there is no income, the balance of the deduction does not expire and can be received in the future when such income appears.
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How much can you return and the maximum amount
The deduction is equal to 13% of the amount of expenses for purchasing an apartment (its cost) - paragraphs. 3 p. 1 art. 220 Tax Code of the Russian Federation. The price is specified in the purchase and sale agreement. If there are several owners in the apartment (shared ownership), the total deduction amount is divided between them according to the size of their shares.
If an apartment was purchased by spouses and registered as joint ownership, each person will have a deduction of 13% of half the cost of the apartment. The same thing applies when the purchased apartment is registered in the name of only one of the spouses. The second spouse can still receive 13% for half the cost of the apartment. Any real estate that was purchased during marriage is considered joint property of both spouses, even if it is registered in the name of only one of them - clause 2 of Art. 34 RF IC. The exception is when the spouses signed a marriage contract, in which they indicated a different property regime - clause 1 of Art. 42 IC RF.
A small digression - if you need free legal advice, write online to the lawyer on the right, order a call using the button on the left, or call (24 hours a day, 7 days a week) (Moscow and the region); (St. Petersburg and region); 8 (all regions of the Russian Federation).
There is a maximum amount - 260 thousand rubles. for each owner , i.e. 13% of 2 million. More than 260 thousand rubles. cannot be obtained - pp. 1 clause 3 art. 220 Tax Code of the Russian Federation. This does not mean that you can always count on the maximum amount. Don't forget about the amount of the deduction. It's easier to understand with examples.
EXAMPLE No. 1: In 2021, Oleg bought an apartment for 3 million rubles. He is the sole owner. I bought an apartment outside of marriage. Even though 13% * 3 million = 390 thousand rubles, Oleg can only return the maximum 260 thousand rubles.
EXAMPLE No. 2: In 2021, Olga, while not married, bought an apartment for 1.5 million rubles. Her deduction amount is 13% * 1.5 million = 195 thousand rubles.
EXAMPLE No. 3: Spouses Anton and Svetlana bought an apartment for 3.7 million rubles. It was registered as joint ownership. This means that each spouse can count on a deduction from half the cost of the apartment, i.e. 13% each * (3.7 million / 2) = 240.5 thousand rubles.
EXAMPLE No. 4: Olga and Pavel bought an apartment for 4.7 million rubles. Pavel has a 2/3 share, Olga has a 1/3 share. Although Pavel gets 13% * (4.7 million * 2/3) = 407.3 thousand rubles, he can only return the maximum 260 thousand rubles. Olga will have a deduction of 13% * (4.7 million * 1/3) = 203.6 thousand rubles.
EXAMPLE No. 5: Spouses Dmitry and Daria bought an apartment for 6.5 million rubles. They registered it as property only in Dmitry's name. The spouse also has the right to a deduction from half the cost of the apartment. Although each will have 13% * (6.5 million / 2) = 422.5 thousand rubles, each of them can only return the maximum 260 thousand rubles.
Receiving a property deduction for a retired spouse
If a pensioner has no income, then his working spouse can receive a tax deduction when purchasing an apartment or other housing. To do this you must be officially married. We covered this topic in detail in the article “How to distribute property deductions between spouses.”
If you have not yet purchased a home, we recommend our partner’s site-guide APARTMENT-Bez-AGENTA.ru
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