Tax deductions and home purchases before and after 2014

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Published: December 28, 2017

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Deduction and purchase of housing
Limitations and features of payments for deductions Tax refund on mortgage interest on housing purchased before 2014
Tax refund on mortgage interest on housing purchased after 2014.
Income tax refund until 01/01/01.

Tax deductions after 2014

Legal lawyer Alexander Menshikov answers:

Unfortunately, if you partially received a tax deduction for purchasing an apartment before 2014, you will not be able to receive the rest when purchasing a new home. The fact is that until January 1, 2014, the tax deduction could only be used for one residential property. Since January 1, 2014, changes have been made to the Tax Code of the Russian Federation, and from now on you can use the tax deduction for any number of real estate items until it is fully repaid.

However, the tax authority believes that the changes currently in force, giving the right to use a tax deduction, do not have retroactive effect. The courts adhere to the same position. The retroactive effect of tax law changes must be expressly stated in those changes to the Tax Code. The changes on the use of tax deductions for several real estate properties that came into force in 2014 do not contain such an indication. Therefore, you can no longer use the tax deduction when purchasing a home.

However, if you are married, for example, and your spouse did not use the tax deduction before 2014, she can claim it now.

Does selling an apartment prevent you from getting a tax deduction?

How can I get a mortgage so that both my husband and I receive a tax deduction?

Deduction and purchase of housing

on the. Thanks to current legislation, everyone can take advantage of the reduction in cost through a tax deduction. This right is enshrined in Article No. 220 of the Tax Code (Tax Code of Russia).

Previously, citizens could receive such a bonus only once. After the amendments that were adopted in 2014 came into force, Russians can repeatedly receive an income tax deduction when purchasing and/or constructing residential real estate until the total tax reaches the maximum amount of 2 million rubles.

To exercise the right to a tax refund, a person must be officially employed. This means having a white salary, for which the employer pays 13% tax to the state budget.

Ways to receive a tax deduction

Through the Federal Tax Service

The procedure for obtaining a property tax deduction through the tax service occurs in 3 stages:

The first stage is collecting the necessary documents

To receive a property deduction, you must collect the following documents:

Main documents:

Declaration 3-NDFL. Please note that the declaration form must be current for the year for which the deduction is claimed. That is, if a deduction is claimed for 2013, the declaration must be current for 2013.
Help 2-NDFL. It can be obtained from the accounting department at your place of work (if you worked in several places during the year, you must take a certificate from each of them).

Note

: certificate 2-NDFL is not included in the list of mandatory documents required to be submitted when applying for a deduction.

Application for a deduction.
Passport of a citizen of the Russian Federation.
An extract from the Unified State Register of Real Estate confirming ownership of a house, apartment, land, etc. (copy).
Purchase and sale agreement + act of transfer of residential real estate (copy).
Copies of payment documents
confirming expenses when purchasing property or its independent construction and finishing (receipts, cash receipts, payment orders, etc.).

Additional documents in case of purchasing a home with a mortgage

Loan agreement with the bank (copy).
An extract from the personal account or a certificate of interest paid (issued by the bank that issued the loan).
Copies of payment documents confirming the fact of payment of the loan (receipts, payment orders, etc.).

Additional documents in case of purchase of housing in joint ownership

A copy of the marriage certificate.
A copy of the child's birth certificate (in case of receiving a deduction for children).
An application for the distribution of shares of the property deduction between spouses (if the apartment was purchased before 2014) or an application for the distribution of expenses (if after 2014).

Note"

: the given list of documents is exhaustive and is not subject to broad interpretation. The refusal of the tax authority to accept documents for deduction due to the lack of a 2-NDFL certificate and other documents not specified above is unlawful (Letter of the Federal Tax Service dated November 22, 2012 N ED-4-3 / [email protected] ).

note

When submitting copies of documents to the tax service, it is recommended to have their originals with you.

The second stage is the transfer of collected documents to the tax authority

You can transfer the collected documents in the following ways:

By personally
contacting the territorial tax authority at your place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, immediately tell you which documents are missing or which need to be corrected.
Through a representative
with a notarized power of attorney (some tax services accept documents with a handwritten power of attorney).
By mail
- a valuable letter with a description of the attachment. To do this, you need to enclose the documents in an envelope (do not seal the envelope) and make 2 copies of the postal inventory listing all enclosed documents.
This method does not require a visit to the tax office, but if mistakes were made or the package of documents was not collected in full, you will find out about it only after 2-3 months (after checking the documents).
Using the taxpayer’s personal account (LKN)
, located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the LKN, you must contact any tax authority to create an account and receive a login and password to enter it. To do this, you need to take your TIN and passport with you. There is no fee for connecting LKN.

note

, the 3-NDFL declaration and the set of documents necessary to obtain a tax deduction can be submitted to the tax service
throughout the year
, but not earlier than the end of the period for which the deduction is claimed.

The third stage is checking documents and obtaining a tax deduction

The tax return and accompanying documents are verified within 3 months

from the date of their submission to the tax authority.

Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (grant or refusal to provide a tax deduction).

After receiving the notification, you must come to the tax authority and submit an application for a personal income tax refund if it was not previously attached to the main package of documents.

Funds must be transferred within 1 month

from the date of filing an application for a personal income tax refund, but not earlier than the end of the document verification (desk audit).

Application of property deduction in case of registration of housing solely for one of the spouses

Due to the fact that all property acquired during marriage is considered the common joint property of the spouses (Clause 1, Article 256 of the Civil Code of the Russian Federation, Articles 33, 34 of the RF IC), the deduction can be distributed even when the ownership right is registered only in one of the spouses. Letters of the Ministry of Finance of Russia dated 04/20/2015 No. 03-04-05/22246, dated 03/18/2015 No. 03-04-05/14480, dated 02/01/2013 No. 03-04-05/7-87.

Accordingly, if the apartment/house is registered in the name of only one of the spouses, then:

— The deduction can be received entirely by the spouse in whose name the housing is registered. In this case, an application for distribution of deductions is not required.

— The deduction can be distributed between the spouses by their agreement using an application for the distribution of the deduction. This was written in more detail in the section Property tax deduction for the purchase of housing by spouses as joint property.

Example: While the wife is officially married, Kraev O.S. and Kraeva E.V. purchased an apartment for 2,000,000 rubles, which was registered entirely in the name of E.V. Kraeva. Despite the fact that the apartment and all the documents are registered in the name of the wife, the couple decided that the husband would receive a tax deduction.

They submitted a corresponding application for the distribution of shares of the deduction (100% to the husband and 0% to the wife) to the tax office, and as a result, Kraev O.S. received a deduction in full (2 million rubles, that is, 260 thousand rubles to be returned).

Property deduction for a spouse for a mortgage issued before 2014

How much money the state will return to the spouses depends on the period of purchase of the apartment. In the last article, we figured out how to get a deduction for spouses when buying an apartment with a mortgage after 2014. Now let's find out: how can spouses get a deduction if they bought an apartment with a mortgage before 2014?

Changes in the main deduction: before 2014 and after 2014

The right to deduction arises from the moment of registration of ownership (for secondary housing) or from the signing of the acceptance certificate (for primary housing - according to the DDU).

If you bought an apartment before January 1, 2014 , you will get 130 thousand rubles back for each person , and 260 thousand rubles together . These are the maximum amounts. The spouses will not be given back more than what they are entitled to. Until 2014, the deduction is tied to the property, and the spouses divide the tax amount in proportion to the size of their shares.

If one of the spouses did not use the deduction in full, it will not be possible to transfer the balance to other objects. You can use the deduction once in your entire life.
If the spouses bought an apartment after January 1, 2014, then each will return 260 thousand rubles, and together - 520 thousand rubles.

What are the changes to the mortgage interest deduction: before 2014 and after 2014?

Until 2014, the mortgage interest deduction was tied to the main deduction. Only for one apartment you can receive a basic and “interest” deduction. If the main deduction was not used, then a deduction from the interest paid was not given.

There is no maximum limit on the amount of interest paid (Clause 2, Clause 1, Article 220 of the Tax Code of the Russian Federation as amended by Federal Law No. 202-FZ of July 19, 2009 - old version). The limit of 3 million rubles, as with the deduction after 2014, does not work. It doesn't matter how expensive the mortgage is. You will return 13% tax on both 4 million rubles and 10 million rubles.

If spouses bought an apartment with a mortgage after January 1, 2014, then each will return 390 thousand rubles, and together - 780 thousand rubles. After 2014, the mortgage interest deduction is considered an independent type of deduction.

How to get the full amount at once?

If the annual income of one of the spouses is 2 million rubles, then his employer will pay 13% of personal income tax - 260 thousand rubles. Only in this case will you be entitled to receive the deduction in full and at one time. The principle of deduction is that as much as personal income tax was paid this year, so much will be returned next year.

You don’t have to be a millionaire to return 260 thousand rubles in one fell swoop. Pay back the money gradually. As personal income tax is paid to the budget. See how it looks in the example.

Example:
In 2013, a family of two bought an apartment for 4 million rubles. The property was registered in the name of the husband (sole ownership). In 2021, we learned about the possibility of receiving a deduction and applied for it. Both spouses have the right to deduction in proportion to their shares (according to the application - 50% for each), but within the limit of 2 million rubles.
According to the law, the tax will be refunded only for the previous 3 years, i.e. for 2017,2018,2019.
For 2021 - 2021, the employer withheld and paid 100 thousand rubles of tax (personal income tax) from my husband. During the same period, the employer withheld and paid 85 thousand rubles in tax from his wife. The family can return 260 thousand rubles (13% * 2 million rubles - since the apartment was bought before 2014), but in 2021 they will return the tax only in the amount of personal income tax paid - 185 thousand rubles (100 thousand rubles 85 thousand . rubles). The remaining amount - 75 thousand rubles - will be returned next year.

Distribution of deductions between spouses

The main deduction is distributed between spouses in proportion to their shares (common shared property) or by written agreement (common joint property). You will not be able to get a deduction for your spouse.

The mortgage interest deduction is distributed in the same proportion as the main deduction.

Using examples, we will look in detail at how to get a deduction for spouses when purchasing an apartment for sole ownership, common joint ownership, and common shared ownership.

Sole Proprietorship

According to the law, housing purchased during marriage is the joint property of the spouses (clause 2 of article 34 of the RF IC). When the apartment is registered in the name of only one of the spouses, you can also distribute the deduction by agreement or receive it to one person (letter of the Ministry of Finance of Russia dated 01.02.2013 No. 03-04-05/7-87). In the second case, there is no need to write an application for distribution of deductions.

Example 1:
In 2011, a family of two bought an apartment for 3 million rubles. They registered it as the property of the wife. The spouses wrote to the tax office about the distribution of the deduction - 50% for each. As a result, both spouses received a deduction of 1 million rubles (the maximum deduction amount for two is 2 million rubles). They returned 260 thousand rubles to their account (130 thousand rubles for each spouse).
However, a 50% to 50% distribution is extremely unprofitable. In this case, the second spouse loses the right to deduct the full amount in the future. If spouses distribute the deduction in proportion - 100% and 0%, then one spouse will receive a maximum deduction of 2 million rubles, and 260 thousand rubles will be returned to the account. And the second spouse will retain the right to the maximum deduction amount (2 million rubles) for the purchase of a second apartment.
Example 2:
In 2013, a family of two bought an apartment for 1.5 million rubles. The apartment was registered in the husband's name. The spouses wrote to the tax office about the distribution of the deduction: 100% - to the spouse and 0% - to the spouse. As a result, the spouse received a deduction in full - 1.5 million rubles (the tax was returned - 195 thousand rubles), and the spouse retained the right to receive a deduction in the future.

Joint ownership

When purchasing an apartment in joint ownership, spouses distribute the deduction by agreement. By default, the deduction is distributed at 50% per person. But the proportion can be changed at the request of the spouses, at least 100% for one and 0% for the other. The main thing is to inform the tax office about this in writing. An application for distribution of deductions can be submitted once. It will not be possible to change the ratio of shares or transfer the remainder of the deduction to another spouse (letters of the Ministry of Finance of Russia dated 09/07/2012 No. 03-04-05/7-1090, dated 08/28/2012 No. 03-04-05/7-1012, dated 07/20/2012 No. 03-04-05/9-890, dated 05/18/2012 No. 03-04-05/7-647).

For two, spouses will receive the main deduction (deduction for the purchase of an apartment) - 2 million rubles, and 260 thousand rubles will be returned to their account (letter of the Ministry of Finance of Russia dated 02/01/2013 No. 03-04-05/7-87).

The deduction for mortgage interest is tied to the main deduction - the same proportions (letter of the Ministry of Finance of the Russian Federation dated August 25, 2011 No. 03-04-05/7-597). But the amount of deduction has no restrictions. Get your taxes back on even the most expensive mortgage. But only after you receive the entire refund for the main deduction.

Example 1:
In 2013, a family of two bought an apartment for joint ownership for 5 million rubles. An application was submitted to the tax office for the distribution of the deduction - 50% to each. The maximum deduction amount for two is 2 million rubles. Each spouse will have 130 thousand rubles returned to their account (2 million rubles * 13% / 2).
Example 2:
In 2011, a family of two bought an apartment for joint ownership for 3 million rubles. Since the spouse is temporarily not working (on maternity leave), the spouse will receive the deduction. An application was submitted to the tax office for the distribution of the deduction: spouse - 100%, spouse - 0%. The spouse will receive a maximum deduction of 2 million rubles, and 260 thousand rubles will be returned to the account. At the same time, the spouse will retain the right to receive a deduction in the future.
Example 3:
In 2013, a family of two bought an apartment for joint ownership for 7 million rubles. Of these, 3 million rubles are own funds, 4 million rubles are mortgages. Mortgage for 20 years at 8% per annum. The amount of interest for 20 years is 4 million rubles. The mortgage was issued for the husband, but the wife will receive the main deduction and interest deduction (she has more income). In the application for the distribution of expenses for the main deduction and mortgage interest, the spouses indicated: spouse - 100%, spouse - 0%. Thus, the spouse will receive a deduction of 2 million rubles (the maximum deduction amount) for the purchase of an apartment, and 260 thousand rubles will be returned to the account. Once your spouse receives the full tax refund on the principal deduction, she will receive a mortgage interest deduction. On the interest paid, she will receive a tax refund - 520 thousand rubles (4 million rubles * 13%). The deduction for interest paid has no restrictions and is distributed in the same proportion as the main deduction.

Shared ownership

When purchasing an apartment in common shared ownership, the shares of the spouses are indicated in the certificate of registration of ownership (from July 15, 2021 - in an extract from the Unified State Register of Real Estate). The tax deduction for the purchase and the tax deduction for interest paid are distributed in proportion to the shares. It will not be possible to receive a deduction for the other spouse. If one of the spouses previously received a deduction, the other will still receive a deduction in the amount of his share (Letters of the Federal Tax Service of Russia dated July 11, 2013 No. ED-4-3 / [email protected] , Ministry of Finance of Russia dated February 27, 2013 No. 03-04-05 /9-148).

Example 1:
In 2012, a family of two bought an apartment for 5 million rubles. Registered as common shared ownership - ? shares for each spouse. The deduction is distributed between spouses in proportion to their shares. Since both spouses work, their annual income allows them to return the entire tax amount in one go. As a result, each spouse received a refund of 1 million rubles (the maximum deduction amount for two is 2 million rubles), and 130 thousand rubles were returned to each person’s account.
Example 2:
In 2013, a family of two bought an apartment for common shared ownership for 5 million rubles (? shares for each spouse). Of these, 1 million rubles are own funds, 4 million rubles are mortgages. Mortgage for 15 years at 7% per annum. The amount of interest for 15 years is 3.5 million rubles. The deduction is distributed between spouses in proportion to their shares. Thus, the spouse will receive a deduction of 1 million rubles (the maximum deduction amount for two is 2 million rubles) for the purchase of an apartment, and 130 thousand rubles will be returned to the account. The spouse will also receive a deduction from 1 million rubles, and 130 thousand rubles will be returned to the account. Once the couple pays back the full tax amount on the principal deduction, they will receive a mortgage interest deduction. On the interest paid, everyone will receive a tax refund - 227.5 thousand rubles (3.5 million rubles * 13% / 2). Since the deduction for interest paid is distributed in the same proportion as the main deduction.

Shared property with children

If parents have registered ownership together with minor children or only for children, then you can receive a deduction for their share and the child’s share (letters of the Ministry of Finance of the Russian Federation dated August 20, 2013 N 03-04-05/33942, February 17, 2012 N 03-04-05 /7-194).

If parents increase their deduction by the child’s share, then they need to submit a tax application for the distribution of shares between parents and children.

Example 1:
A mother and her minor daughter bought an apartment for 2 million rubles. We registered the apartment as common shared ownership - for ? shares for each. Even though half of the apartment is registered for the daughter, the mother will receive a deduction for her share - 1 million rubles, and for her daughter's share - 1 million rubles. 260 thousand rubles (2 million rubles * 13%) will be returned to the account. At the same time, the daughter will retain the right to deduct in the future.
Example 2:
A family of four (parents and two minor children) bought an apartment for 4 million rubles. We registered the apartment as common shared ownership - for ? for each family member. The parents decided that each of them would receive a share for one of the children. So the mother will receive a deduction from ? shares - 1 million rubles (maximum deduction amount - 2 million rubles), and the father with ? shares - 1 million rubles. The tax office will return tax to the family in the total amount of 260 thousand rubles (130 thousand rubles for each spouse).

Documents for registration of deduction for an apartment

You can submit documents for a tax deduction either in person to the tax office - department for working with taxpayers, or send them through the taxpayer’s personal account.

List of documents for registration of deduction:

A copy of the certificate of ownership or an extract from the Unified State Register of Real Estate (from 2021).
A copy of the apartment purchase and sale agreement or the share participation agreement.
The act of acceptance and transfer of the apartment.
Payment documents (receipt, bank statements about the transfer of funds from the buyer's account to the seller's account, cash receipts).
Mortgage agreement and bank certificate of interest paid
A copy of the marriage certificate (if the apartment is common joint property).
Application for distribution of the amount of property tax deduction between spouses.
Certificate in form 2-NDFL (when filing a declaration).
Completed tax return in form 3-NDFL.

How to quickly and inexpensively issue a deduction

In the process of collecting documents for the tax office, you will more than once regret taking on this matter. What will definitely plunge you into deep despair is filling out a tax return. And in this difficult situation, the specialists of the Return.tax company will help you get your money back as soon as possible.

In less than 24 hours, you will be advised on deductions, filled out a declaration, prepared and submitted documents to the tax office. Minimal participation is required from you. The cost of filing a deduction for one calendar year under the “Standard” package is 1,690 rubles.

If, during a desk audit, the tax office undercounts your taxes or delays their return (a frequent occurrence), specialists will quickly and competently resolve this issue. The Premium package offers full verification support from the moment of submission until the money is received in your account. The cost of filing a deduction for one calendar year under the Premium package is 3,190 rubles.

Deduction before 2001

Some citizens were using it even before 2001. A different law was in effect then. However, it became invalid in 2001. Therefore, if compensation was received during that period of time, it is considered that it was not used.

Situation No. 7

Sedov R.T. purchased the property in 1999. And for the deduction, I applied to the Federal Tax Service both in 2000 and in 2001 and 2002. Then I bought another one, in 2021, and filed a declaration again. However, he was refused, since the right before 2014 and after 2001 had already been used. But if he took out a loan, he could count on interest reimbursement.

If one of the spouses has already received a deduction before

Even if one of the spouses has already received a deduction before, the spouses can distribute the deduction entirely in favor of the other spouse (100%/0%), and he will be able to receive the deduction in the maximum amount.

See letters from the Federal Tax Service of Russia dated 04/04/2013 N ED-3-3/ [email protected] , dated 03/11/2013 N ED-3-3/ [email protected] , dated 03/05/2013 N ED-3-3/ [email protected ] . _ _ _

Note: Previously, regulatory authorities were inclined to take the position that the spouse who had already received the deduction could not participate in the distribution of the deduction, and, accordingly, the second spouse could count on a deduction of only 50% of the cost of housing.

Example: Spouses Sokolov V.G. and Sokolova O.B. We bought an apartment in common joint ownership for 2 million rubles. At the same time, the husband had already received a deduction earlier for another apartment.

They wrote a statement on the distribution of shares, according to which Sokolov V.G. will receive a 0% deduction, Sokolova O.B. - 100%. Thus, Sokolova O.B. will be able to receive a deduction in full in the amount of 2 million rubles (for a refund of 260 thousand rubles).

Is it possible to return income tax on the purchase of an apartment a second time?

Yes . The income tax refund when purchasing an apartment again is no different from the initially submitted application .

First of all, you need to choose the method by which the money will be credited to your account.

We wrote about ways to return tax deductions in this article.

Through the employer

Let's first find out whether it is possible to return the tax on the purchase of an apartment a second time through the employer and what will be needed for this.

To calculate the amount required by law for housing expenses, you need to subtract from 260,000 the deduction that you have already received for the first time or must receive additionally if the process has not yet been completed. At the same time, you can apply for a tax refund when buying an apartment a second time for the next property.

The question is often asked: “Can I get a tax deduction for buying an apartment for the second time using a mortgage?” In cases of mortgage purchases, a choice is possible . Since funds for an overpayment on a loan can be returned only once, and in both cases a loan was used, it is more profitable to repay the loan where the overpayment is greater.

Where to contact?

To receive a property deduction when purchasing an apartment for the second time, you must:

Submit an application to the tax office and all necessary documents.
Having received a notification from the tax office about the result of consideration of the application, take it to the accounting department of the organization of which you are an employee. You must also submit an application there.

What is needed for this?

Let's look at the documents that need to be collected in order to apply for tax deductions when purchasing a second apartment:

original certificate 2-NDFL , prepared by the accounting department;
the basis document by which the right was acquired (purchase and sale agreement, act of transfer of housing), in the original and a copy;
extract from the Unified State Register or certificate , original and copy;
receipts for payment of the entire cost of housing , in the original and copies;
receipts for additional expenses for property development, if we are talking about a new building, in the original and a copy;
mortgage agreement , if the property was purchased with borrowed funds, in the original and a copy;
a certificate from the bank about the interest paid on the mortgage, if any (also in two versions).

Certificate of income of an individual 2-NDFL: form, sample.

Filling out an application

As a rule, they have a sample, and it’s very easy to fill out an application for a deduction. Indicate the amount you are owed and the year.

Please enter your account details below. Tax is not issued in cash.

Download an application for a deduction when purchasing an apartment:

for the tax office: form, sample filling;
for the employer: form, sample filling.

Features of filling out a declaration for pensioners

You must submit your application no earlier than the end of the calendar year in which the purchase was made. That is, for a transaction from 2021, funds can be returned in 2021 for the 3 previous years.
It is not possible to issue a refund for more than the last 4 years.
If the pensioner had no income during the current period, then there are no funds to be returned. For example, a citizen retired 6 years ago and has not been employed since then, which means he has no right to apply for a deduction.

It is written here about whether it is possible for a non-working pensioner to receive a deduction and how to do it.

Deadlines and state fees

The choice of receiving a tax deduction for the purchase of an apartment through an employer is characterized by more lenient terms than through the tax office. Your documents are studied for 1 month before the notification is issued , the rest is in the account of your accounting department.

There is no state duty when receiving a property tax deduction for the purchase of housing.

Now 13% will not be taken from your salary for the entire period until the profit for the purchase of 2 apartments or shares in them reaches the maximum allowable amount.

When re-deducting for subsequent real estate (if not all 260,000 were returned the first time), a set of documents is collected again. If we are talking about submitting an application for the next year for the same property, then it is enough to submit only a certificate from the accounting department and a declaration.

Through the tax office

Now we’ll find out whether it’s possible to get a tax deduction when buying an apartment a second time through the Federal Tax Service.

In the same way as in the first case, the amount of tax is calculated. In this case, you will receive a lump sum amount of income tax for the period .

The documents required for the deduction are the same, only a 3-NDFL declaration . Only copies are submitted to the tax office, except for the 2-NDFL certificate, originals are presented.

Tax return in form 3-NDFL: form, example of filling.

The declaration must indicate information about previously received deductions and the amount transferred from the previous tax period.

As a rule, this method is extended for 3 months, after checking the documentation, funds are transferred to the account you specified. It is possible that the tax office will require clarification of some details if contradictions are discovered.

Transfer of deductions by working pensioners

The Tax Code provides for the possibility of transferring deductions for pensioners to the previous three years (clause 10 of Article 220 of the Tax Code of the Russian Federation). However, according to the rules in force before 2014, such a transfer was not possible for working pensioners.

Since 2014, all pensioners can take advantage of the right to transfer property deductions, including those who continue to work and receive income subject to income tax at a rate of 13%.

See paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated 04/17/2014 No. 03-04-07/17776, dated 08/08/2013 N 03-04-05/32020, Letter of the Federal Tax Service of Russia dated 04/28/2014 No. BS-4-11/ [email protected ] ).

If you have not yet purchased a home, we recommend our partner’s site-guide, APARTMENT-Bez-AGENTA.ru. This is an educational site for those who want to understand the rules for buying and selling apartments.

Restrictions on property deduction

There are few such restrictions. But they exist.

First , a property deduction is not provided if the property was purchased from a related party. Those persons listed in Article 105.1 of the Tax Code are recognized as interdependent. For example, these are your close relatives. Therefore, if you bought an apartment from your wife/husband (parents, brother, sister), then you will be denied the deduction.

Secondly , property deductions are not provided if the property was paid for by other persons for you and you have no obligations to them. For example, you were so liked at work that your employer bought you an apartment. There is an apartment - there are no obligations. Your deduction will be denied. However, if the same employer gave you money to buy an apartment on credit, then you will receive a deduction. You will also retain the right to it if you buy an apartment using a bank loan. After all, you still have the obligation to return the money in both the first and second cases.

Third , the property deduction cannot include expenses for the purchase of an apartment (other real estate) that were paid from maternal (family) capital or through payments from the federal, regional or local budget. Accordingly, if, for example, an apartment costs 1,800,000 rubles. and an amount of 250,000 rubles. paid from maternity capital, the deduction will be only 1,550,000 rubles. (1,800,000 - 250,000).

Receiving deductions from several employers

According to the previous edition of the Tax Code , if a citizen worked simultaneously in several jobs (part-time), he could receive a tax deduction from the employer only at one place of work (of his choice).

Since 2014, you can receive a property deduction from several employers at the same time (paragraph 4, paragraph 8, article 220 of the Tax Code of the Russian Federation). To do this, you must indicate in the application for deduction how you want to distribute the tax deduction between employers, and the tax authority will issue notifications to your employers with the specified amounts.

Example: Fet A.A. I bought an apartment in January 2021 for 2,000,000 rubles. At the same time, Fet A.A. worked two part-time jobs. He decided not to wait until the end of 2021 to receive the deduction through the tax authority, but instead receive the deduction through his employers.

Fet A.A. applied to the tax office at his place of residence with a corresponding application, where he indicated that he wanted to receive a deduction from both employers (1,000,000 rubles from the first and 1,000,000 rubles from the second). A month later, the tax office sent him a notice confirming his right to the deduction.

Fet A.A. sent notifications of receipt of the deduction to his employers. From that moment on, he began to receive wages from both jobs without deducting the 13% personal income tax.

For more information on receiving a deduction through an employer, see our articles:

Obtaining a property tax deduction when purchasing an apartment/house through an employer
What is the best way to get a tax deduction when buying an apartment: through the tax authority or through an employer?

For residential properties purchased in 2013 and earlier, the deduction for interest on the loan is not limited

There are also advantages to the fact that the new provisions of Article 220 of the Tax Code of the Russian Federation do not apply to legal relations for the provision of property deductions that arose before the entry into force of Law No. 212-FZ. They may be felt by mortgage borrowers who purchased homes before 2014. The fact is that now the amount of deduction for interest on a loan is not limited: no matter how much the borrower pays to the bank, he can return 13 percent of personal income tax. Starting next year, the deduction for paying interest on a loan will be limited - it can be received in an amount of no more than 3 million rubles. (clause 4 of article 220 of the Tax Code of the Russian Federation). However, this deduction will be provided only in relation to one piece of real estate. It will not be possible to receive the remaining deduction when paying interest on a loan for another home.

How much deduction is provided in a situation where the bank’s interest on a loan for an apartment purchased in 2012 amounts to 5 million rubles? Will it be possible to receive a deduction in the amount of interest expenses actually incurred after 2014, or will it be limited to 3 million rubles? These issues are discussed in the letter of the Ministry of Finance dated 08/09/13 No. 03-04-05/32336. The officials responded that in the situation under consideration, the restrictions established by paragraph 4 of Article 220 of the Tax Code of the Russian Federation (as amended) do not apply. That is, a deduction for interest on the loan can be claimed in the amount of 5 million rubles. In this case, repeated provision of a property deduction for interest is not allowed.

What expenses are taken into account when providing a property deduction?

Such expenses can be divided into three groups. The first is for construction or purchase:

residential building (shares in it);
apartments (shares in it);
rooms (shares in it);
a plot of land provided for housing construction or a plot on which a residential building is located (share in it).

The second is to pay interest on loans and credits that were provided for the construction and purchase of the above-mentioned objects (residential building, apartment, room, etc.). The third is interest on bank loans received for on-lending of the mentioned loans and credits.

The costs of constructing or purchasing a residential building (share in it) include your costs:

for the purchase of the residential building itself (including unfinished construction);
for the development of design and estimate documentation;
for the purchase of construction and finishing materials;
for construction work or services (completion of a house that has not been completed) and finishing;
for connection to electricity, water, gas supply and sewerage networks or the creation of autonomous sources of electricity, water, gas supply and sewerage.

The costs of purchasing an apartment or room (share in them) include your costs:

to purchase the apartment, room or share itself, or the rights to them in a house under construction;
for the purchase of finishing materials;
for work related to the finishing of this property
for the development of design and estimate documentation for finishing work.

Attention! As you can see, these expenses include not only the direct cost of the house or apartment itself, but also the costs of completing or finishing them. So, such costs can be included in the deduction provided that you are purchasing, for example, a house that has not been completed with capital construction (that is, unfinished). And for such objects they issue a special certificate of state registration. Therefore, if you bought a house that has been completed, you will be prohibited from including these expenses in the deduction.

Regarding the apartment, it must be purchased in a new building (preferably under an agreement of shared participation in construction). If the apartment was purchased on the secondary housing market, then it will not be possible to include the costs of finishing it in the deduction (see letter of the Federal Tax Service of Russia dated August 15, 2013 No. AS-4-11/14910). One more requirement. If you are buying a house or apartment that needs finishing, this should be clearly stated in the purchase and sale agreement or DDU. At the same time, we remind you once again that regardless of the amount of such expenses, the deduction cannot exceed 2,000,000 rubles.

Example A person purchases an apartment and applies for a property deduction.

Situation 1 The apartment costs 2,400,000 rubles. It needs finishing. Finishing costs amounted to 340,000 rubles. In this case, the deduction will be provided in the maximum amount - 2,000,000 rubles. Moreover, finishing costs do not need to be documented. They will not be included in the deduction amount anyway.

Situation 2 The apartment costs 1,800,000 rubles. It needs finishing. Finishing costs amounted to 560,000 rubles. In this case, the deduction will be provided again in the maximum amount - 2,000,000 rubles. Finishing costs must be documented in a minimum amount of 200,000 rubles.

Situation 3 The apartment costs 1,250,000 rubles. It needs finishing. Finishing costs amounted to 480,000 rubles. In this case, the deduction will be provided in the amount of: 1,250,000 + 480,000 = 1,730,000 rubles.

Finishing costs must be documented for the full amount included in the deduction in the amount of 480,000 rubles.

Attention! Interest on the mortgage loan taken out to purchase this apartment will increase the amount of the property deduction.

What documents are needed to obtain a property deduction?

To receive a property deduction when purchasing an apartment (other real estate), you must provide the tax authorities with a declaration of Form 3-NDFL and a special application for the deduction. You can view the application form for property deduction by following the link. All expenses that you include in the property deduction amount must be supported by documents. The Form 3-NDFL declaration is accompanied by all documents that confirm the costs of paying for real estate (or interest on a mortgage loan) and your right to a tax refund. For more information on how the 3-NDFL declaration should be submitted, see the link.

Such documents include copies of:

— property deduction when purchasing an apartment or room on the secondary market:

agreement for the purchase of an apartment (room) with all additional agreements and annexes to it;
documents confirming the fact of payment for an apartment or room (for example, a receipt from the seller for receiving money from you, payment orders, etc.);
certificates of ownership of the apartment (room);
agreements on the distribution of deductions if an apartment or room was purchased as joint property (original!).

— property deduction when purchasing an apartment or room in a new building under an agreement on shared participation in construction or an agreement on the assignment of rights:

an agreement for shared participation in construction (investment) or an agreement for the assignment of the right of claim with all additional agreements and appendices thereto;
a document confirming the fact of transfer of an apartment or room (for example, an acceptance certificate);
documents confirming the fact of payment for an apartment or room (for example, a receipt from the seller for receiving money from you, payment orders, etc.);
agreements on the distribution of deductions if an apartment or room was purchased as joint property (original!).

— property deduction when purchasing a residential building and land plot:

agreement for the purchase of a residential building and land plot with all additional agreements and annexes thereto;
documents confirming the fact of payment for a residential building and land plot (for example, a receipt from the seller for receiving money from you, payment orders, etc.);
certificates of ownership of a residential building and land plot;
agreements on the distribution of deductions if a residential building and a land plot were purchased as joint property (original!).

- property deduction when paying interest on a mortgage loan spent on purchasing real estate:

loan agreement with all additional agreements and appendices thereto;
documents confirming the fact of payment of interest on the loan (for example, a bank certificate, account statement, etc.).

Attention! The specified list of documents is given in the letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3/19630. It is comprehensive. This means that tax authorities have no right to demand documents not named in this list. This letter is mandatory for use by all Russian tax inspectorates.

If, in addition to the costs of purchasing the apartment or house itself, you include in the deduction the costs of finishing it (completing the house), then you will also need documents that confirm them. These may be contract agreements with builders for finishing work, cash register receipts confirming payment for these works, sales receipts for the purchase of building materials and cash register receipts confirming their payment. If there are no documents, then the amount of such expenses cannot be included in the deduction.

After 2014

In connection with the adopted changes, citizens have the opportunity to receive additional unused part of the compensation when purchasing other objects. The right arose if the size of the first apartment was less than the established limit.

Situation No. 3

Volodina Zh.K. in 2014 she became the owner of the room, paying 500,000 rubles for it. And in 2021 she plans to purchase real estate for RUR 4,000,000. Then she has the right to count on compensation in the amount of the remaining amount of one and a half million, that is, 195 thousand rubles.

Mortgage

In addition, new opportunities have emerged for real estate, the acquisition of which was carried out using a mortgage loan. The deductions were divided:

a separate type began to apply for interest in the loan agreement;
the maximum amount has already begun to apply: 3 million rubles, at which the amount of compensation was equal to 390 thousand rubles;
however, this option is used once, unlike the purchase cost types.

Situation No. 4

The purchased property in 2021 cost Efimov D.K. in 1,000,000 rubles. For this purpose, he took out a mortgage loan. For the property he received interest and purchase benefits. But in 2021 he is going to buy another apartment, the cost of which is 6,000,000 rubles. Since the deduction for the purchase was not used in full by him, the remainder will be paid to him. But compensation based on interest is Efimov D.K. won't receive it anymore.

Without intermediaries, prices for rental housing will increase by 20%!

Intermediaries (real estate agency

) today are an important factor influencing pricing in the rental housing market. If intermediaries suddenly disappear, prices for rental housing will increase by an average of 20%. Our experts came to this conclusion after conducting a quick survey among clients.

Property owners and tenants are sporadic participants in the market, since they only have to study its market conditions when their lease agreements expire. In the case of long-term contracts, the periods between their appearance on the market may exceed several years. Over this period of time, the market changes beyond recognition. When conducting marketing research, they have to rely on dubious sources of information, such as newspapers and the Internet, where so-called “wish lists” are mainly published ,

those. “I want to rent out real estate for so many rubles...”, or “I want to rent for so many rubles...”.

Undoubtedly, as a result of a meeting between the landlord and the tenant, if they are mutually interested, an agreement will be reached and a mutually acceptable price will be developed, but the process of agreeing on it will take some time, and it will be the average value between the “wants”. The pricing process will become chaotic.

Realtors, as regular participants in the market, have a keen sense of market conditions and, considering this or that offer from property owners or tenants, regulate prices. At the same time, they act in the same way as brokers on stock exchanges, recommending that clients reduce or increase the cost of their offer. If the owner’s “wants” are clearly inflated and he does not want to “drown down” to the real price, his offer will hang somewhere in the databases for a long time. It’s the same with demand; if the price is too low, supply won’t see the light of day.

Realtors charge a certain fee for their services, which slightly increases the cost of rent. The size of the increase depends on the rental period; the larger it is, the less the impact of commissions on the total cost. For some tenants, the cost of agency services is a inhibitory factor, and if suddenly there are no intermediaries, the demand for housing will increase. The growth in demand, of course, will not be an avalanche, but its increase in any case will cause an increase in prices.

But the main pricing condition will be a general decrease in the number of offers on the market. It's no secret that many property owners, especially residential ones, are afraid of being deceived by unscrupulous tenants. The memory of the “troubled” nineties, when fraud flourished especially rapidly in the real estate field, is still alive. Many owners have lost their apartments by simply renting them out to scammers. Therefore, today, many people see real estate agencies as guarantors of the legal purity of the transaction. According to our surveys, about a third of homeowners would never decide to rent out their apartments directly.

Now let’s imagine that there are no more agencies. Those who, no matter what, continue to rent out apartments, will be forced to demand advance payment several months in advance, thereby trying to somehow guarantee their income and protect themselves from deception. At the same time, the total number of proposals, as we have already noted, will decrease. The result is an increase in price.

By conducting surveys among our landlord clients, we tried to determine the price threshold at which the owners would still agree to rent out the apartment directly, without an agency. Most expect to increase it by 50%-100%. Interpolating general survey statistics and taking into account the purchasing power of tenants, our experts came to the conclusion that real growth will be approximately 20%.

Of course, this is just a guesstimate result. The final decision will be made by the market, but the upward trend in prices will prevail. The only question is the magnitude of the growth. It is naive to assume that prices have no room to rise. Remember how 10-15 years ago no one believed that the cost of a square meter of housing could exceed a thousand dollars...

And finally, something calming. Almost all respondents to the question: “What will happen if real estate agencies disappear?” answered: “They will immediately appear again!”

For detailed information, you can contact the manager by phone:

73-04-95, 94-47-20