Tax deduction for purchasing an apartment and other housing in 2021

What is a tax deduction? What can you get a property deduction for? Amount of deduction when buying a home Amount of deduction for mortgage interest Who has the right to a property deduction Documents for applying for a deduction when buying a home Documents for applying for a deduction for a mortgage Documents for deductions for joint property of spouses Documents for obtaining a deduction for children How to certify documents

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The declaration is required if you plan to receive a tax deduction when purchasing an apartment, house or land. Read the article, watch the video - we tried to talk about all the nuances of the topic as simply as possible, we gave simple formulations, clear explanations and many examples.

Concept

Individuals have the right to count on a number of tax benefits. They relate to medical services, education, purchase or construction of real estate and a number of other cases. Benefits are available to citizens who belong to needy and socially vulnerable groups - parents of children under 18 years of age, low-income people, large families and other persons.

Tax deduction is the receipt of a previously paid amount transferred to the budget in the form of personal income tax. The service works according to the following algorithm:

An individual reports real profits and pays a 13 percent tax.
If a citizen incurs expenses that fall under the benefits, he has the right to expect a refund of previously paid tax.
The service is indicated after the application of the person entitled to the benefit.
The state returns only 13% of a certain amount.

Personal appeal

As noted above, grants can be used in the form of cash. In this case, the entire available amount is given to the citizen in full. To take advantage of the preferences, you need to submit the following package of papers to the local tax office:

completed application - original;
civil passport - a copy of all pages and present the original;
a copy of the TIN certificate;
a copy of the agreement on the basis of which ownership rights to real estate were obtained (this can also be an equity participation agreement);
income declaration, or a certificate in form 2NDFL on the basis of which the refund will be paid (taken for the period of time from which the worker wants to receive the refund);
number of the target bank account (bank details) where the tax deduction will be transferred.

This is the main list of papers, but depending on the circumstances, other documents may be required. For example, when applying for a refund for the purchase of housing for a joint minor child, parents must submit the child’s birth certificate, a certificate of family composition, a certificate from the passport office about the place of registration of each family member, you may also need a copy of the marriage certificate (or divorce), an application about concluding (or not concluding a marriage contract).

Who is not entitled to a tax deduction?

Tax benefits are not available to persons who do not fall within the above categories. This list includes:

Unemployed citizens.
Some individual entrepreneurs.
Non-residents of the country and others.

When it comes to spouses, the benefit is given only to the spouse. It does not matter who owns the property. The Family Code of the Russian Federation states that property acquired by a couple is considered joint property (except when other conditions are specified in the loan agreement).

Example. Ivanov E.I. works as an individual entrepreneur on the simplified tax system and pays the state 6% of the profit received. Despite the fact that he contributes money to the country's budget, he cannot count on a tax deduction.

The situation is opposite for E.I. Petrova, who works as a nurse in a hospital and earns 8,000 rubles and has four children. Petrova filed a deduction, so personal income tax is not taken from her (due to the fact that her income does not exceed the amount of the benefit). Petrova is not entitled to property relief for the reason that she is not a tax payer.

For which real estate can a tax deduction be issued?

The Tax Code of the Russian Federation contains a list of real estate, the costs of which allow you to demand the return of part of the money from the state. This category includes:

Apartments in a building under construction or being part of a finished building.
Individual housing construction - house (country house, garden), cottage, villa and other objects.
A plot of land intended for the construction of a house.
Shares in each of the types of property mentioned above.

The main criterion for whether an object is suitable for receiving a tax deduction or not is the ability to register in a house (apartment).

In what cases is relaxation possible?

The law specifies cases when a citizen has the right to count on compensation for investments. This category includes the cost of purchasing the property, obtaining a mortgage, principal payment, interest payment, or construction (in which case an agreement is required).

It is not allowed to include penalties, accrued penalties, repayment of penalties, or the purchase of an undeveloped plot of land in the amounts for reimbursement of expenses.

The costs of purchasing a plot of land may be included in the list of compensable items if a residential building is built on the plot.

Main changes

The tax deduction that is due when purchasing real estate was changed in 2013. The amendments have been in effect since the beginning of 2014, including in 2021. The following nuances are worth highlighting here:

The amount of the deduction in 2018 does not exceed 2 million rubles. This figure has not changed since 2008. Since the beginning of 2014, this limit applies not only to the object of the transaction (apartment, house, land plot or room), but also to the subjects. It turns out that two million are provided taking into account one taxpayer, who has the right to claim a deduction for a group of objects with a total price of up to 2 million rubles. Previously (before 2014), the deduction was available only for one purchase item with a limit of 2 million rubles. If a person makes the following purchases, there is no tax deduction.

For example, a citizen purchased a house and apartment at a price of two and one million rubles, respectively, in 2011. He has the right to receive a benefit for one object. In practice, house returns are recommended because they have a high price. Let's consider another situation, when a house and apartment worth 1.6 and 0.6 million (in national currency) were purchased in 2017. In this case, a tax deduction is taken from two objects, but in the amount of up to two million rubles.

The amount of mortgage interest deduction does not exceed three million rubles. Therefore, if previously a taxpayer received 13% of all mortgage interest costs, today there is a limit above which there is no deduction.

It is worth noting that the changes apply to those persons who did not receive a deduction for objects for which the rights to deduction appeared:

Until January 2014. Let's consider the situation. A man purchased an apartment for half a million rubles under contract in 2012 and immediately registered ownership. Three years later, housing was purchased for 1.8 million rubles. If a person received a tax deduction for an apartment purchased in 2012, he will not be able to use the right to a tax deduction for a new purchase made in 2015.
Since the beginning of 2014. For example, a citizen purchased an apartment in 2011 for a million rubles according to the DDU, and the acceptance certificate was signed two years later. The deduction was issued in 2017. If the registration is successful, the deduction is no longer provided for the subsequent purchase of a house (apartment).

Ways to receive a deduction

1. Refund through the tax office. The inspectorate will return the amount of deduction limited to the income tax withheld for the calendar year to the current account specified in the application.

2,200,000 rubles - R.L. Ipatov spent 840,000 rubles on the purchase of an apartment in 2015 - his income for 2015 was 109,200 rubles - income tax (840,000 * 13%) R.L. Ipatov will be able to return 260,000 rubles. (2,000,000*13%), but for 2015 he will receive 109,200 rubles, the balance of 150,800 rubles is transferred to 2021.

2. Refund through employer. After purchasing an apartment, without waiting for the start of the new year, you need to contact the tax office to receive a notification addressed to the employer. The document will be in your hands in 30 days. Take the notice to the accounting department and they will no longer withhold 13% income tax from your salary. List of required documents

Since 2014, you have the right to receive a deduction from several employers; for this, the notification must indicate the name of the employer and the amount of the deduction that can be received. Until 2014, the deduction was provided only to one employer.

What should the tax deduction amount be?

The amount of tax deduction in 2018 depends on the following aspects:

The legal right has appeared since the beginning of 2014 - 13% of the housing price when purchasing property under a contract, but not more than 260 thousand rubles. Before 2014, this amount was two times less.
Every year you can return no more than 13% of the annual profit, on which 13% personal income tax is charged. The restrictions specified in the previous paragraph remain in force. For example, the annual salary is one million rubles, and the price of housing is 1.3 million. For the year, 13% of the salary is returned, namely 130 thousand rubles. Next year, you need to register the balance to receive the funds that were not received in the current year.

It is worth noting here that it will not be possible to apply for a tax deduction on dividends, despite the collection of 13% tax on this amount.

Condition for one-time deduction

Tax legislation does not allow multiple use of property deductions. Since 2014, new conditions have been introduced:

the deduction is issued once if the property was purchased before 01/01/2014 (clause 1 of Article 220 of the Tax Code of the Russian Federation), the restriction applies regardless of the value of the property;
It is allowed to use the deduction multiple times if the housing was purchased or put into operation after 01/01/2014. The maximum amount of tax to be refunded is 260,000 . (excluding interest on housing loan).

Tax deduction for mortgage

Let's take a look at the rules that apply in 2021 regarding mortgage lending and tax deductions. Here, a lot depends on the time when the right to tax relief was received:

From the beginning of 2014 - up to 3 million rubles.
Until the beginning of 2014 - up to 13% of mortgage costs.

It is worth noting that the amount of the deduction depends on the annual profit, so the total amount of payments is limited to the personal income tax paid. This means that in relation to a mortgage it is logical to receive a deduction in the year of registration of the remaining amount. There is no need to prepare paperwork for a financial institution every year, because it will take a lot of time. This is not relevant if the annual profit does not exceed the basic tax deduction. The best way is to prepare the papers from the beginning of the mortgage to the end of last year in the year when the balance is due, and then bring them together.

So, if a citizen has an annual income in 2021 equal to 2.6 million rubles, and the personal income tax amounted to 338 thousand rubles. The price of the apartment is 2.6 million, which allows you to return 260 thousand. Therefore, in 2018 it is allowed to submit an application for a deduction in relation to the balance.

When does the right to deduction arise?

There is a stereotype that the right to deduction appears in the year when the contract was drawn up and signed by the parties, the mortgage was paid, or the buyer made payment under the executed agreement. But according to the law, such a right appears in the following cases:

In relation to the year when the acceptance certificate is completed and signed, if a DDU, an agreement on the assignment of rights to the DDU or a housing cooperative agreement was drawn up.
When an entry is made in the register of rights to a house (apartment). The exact number is indicated in the paper confirming ownership, as well as in extracts from the Unified State Register of Real Estate and the Unified State Register of Real Estate.

For which years is the deduction applicable when purchasing a home in 2018?

You can determine the possibility of obtaining a tax deduction in case of purchasing a house (apartment) in 2021 based on the following aspects:

The moment when such a right appears (this nuance was discussed above). As for the loss of the right to such a benefit, it is always relevant, regardless of the year the property was acquired (even if it was acquired in 2002, and the person applied for payment in 2018). The right to receive a deduction remains, but subject to limits specific to the year of purchase.
The possibility of obtaining a tax deduction appears from the year of obtaining the right to do so. It is not possible to issue payments for previous years that were before the year of entitlement. The category of exceptions includes pensioners who have access to payment of deductions for four years. For example, in 2021 they have the right to receive a deduction for profits for the previous four years, if such a right arose before the beginning of 2021.

Let’s say a person bought a home under the DDU in 2013, but the deed was drawn up and signed by the parties only four years later. As a result, receiving a deduction is possible only for 2021. Let's consider another situation. The contract was concluded in 2016. In the same year, the person received the right to own the object. This means that in 2018, the deduction is available for the past two years.

In 2021, tax deductions are available for three previous years. If we are talking about pensioners, this period is extended to 2014. If it was not possible to receive the entire payment, you can continue to apply for it every year.

If a person purchased an apartment under the DCT in 2006 and has owned it since 2007, but applied for the deduction only in 2018, he receives a tax refund for the period from 2015 to 2021. It will no longer be possible to return funds for previous years (this time is irretrievably lost).

Who can take advantage of the benefit?

A property tax deduction for an apartment can be provided for the following types of buyer expenses:

Direct payment of the cost of the apartment (its share).
Expenses that are directly related to the repair or finishing of the purchased housing, provided that it was purchased from the developer without performing the specified types of work.
The buyer's costs for paying bank interest (provided that the apartment was purchased using targeted lending (mortgage from Sberbank, for example)).

Important: the tax cannot be returned provided that the apartment was purchased using government assistance programs (maternity capital, benefits, lump sum payments, state support for military personnel and former military personnel, young families, pensioners, etc.).

The current legislation in the Russian Federation provides for two tax refund options:

Option one: through the employer.
Option two: through the tax office.

Return a tax deduction through your place of work: refund procedure for purchasing an apartment

Employers are entrusted with the functions of tax agents. The state imposes the duties of the latter with the withholding of personal income tax from hired employees with the subsequent payment of these funds to the budget. It should also be noted that since 2016, a rule has been in force according to which the buyer is given the right to a refund of tax paid from several employers at the same time. Establishing the size of the benefit is the responsibility of the tax authorities.

To be able to exercise his right to a benefit, the buyer of real estate must perform the following sequence of actions:

Submit a corresponding application to your territorial tax authority.
Along with the application, a package of documents is submitted (see below “option of returning the deduction through the tax office”), with the exception of the declaration in Form 3-NDFLL.
After receiving a response (notification) from the tax office, transfer the document to the employer (accounting department), attaching an application.

Further, all calculations are carried out by the employer, and personal income tax in the amount of 13% will not be withheld from the buyer’s wages (until the amount of deductions reaches the tax deduction value).

The procedure for returning property deductions through the tax office (FTS)

In addition to the option with the employer, you can apply for a refund of the deduction directly to your territorial tax authority. To do this, you must submit the appropriate package of documents (originals or copies).

Taxpayer's application.
Declaration (F. 3-NDFL).
Help (2-NDFL).
Copies of: a document identifying the applicant, a certificate of assignment of a TIN, birth of children and marriage, documentation of the fact of a transaction for the purchase and sale of housing, a mortgage loan agreement.

A sample of filling out an application for compensation based on clause 6 of Article 76 of the Tax Code of the Russian Federation, indicating a transfer to the recipient’s bank account to which the payment will be made.
Typically, the registration procedure with the territorial tax authority takes no more than 3 months. Such a long period is explained by the need for tax authorities to verify the submitted documentation. If it is necessary to clarify the presented data or the absence of any document, fiscal officials may require clarification of certain points, delivery of missing papers, etc.

Important:

There are no strict deadlines for submitting a declaration (F. 3-NDFL) for using the deduction. However, it can be submitted no earlier than the end of the tax period (calendar year) in which the purchase was made. Thus, it will be possible to return the withheld amounts through the tax authority only in the future (from the date of purchase) year.
Tax that was withheld from the payer three (or more) years ago is not refundable.

When to apply for a tax deduction?

Submission of documents for a tax refund is possible throughout 2018. If the transfer of papers is carried out in person to the Federal Tax Service, you should pay attention to the working hours of the tax service. Citizens planning to apply for a deduction must, by the end of April 2021, transfer papers on profits on which tax was not levied. In addition, you need to enter information into the declaration, attach a package of papers confirming the possibility of receiving a deduction, and then transfer it to the Federal Tax Service at your place of registration.

Next, the information is verified within 3 months. If a positive decision is made, the funds are transferred to the applicant’s account within a month. It is worth remembering that the countdown of these 30 days begins from the day the application is submitted.

How to get a?

The provision of subsidies can take place in several forms, and they choose independently how it is more convenient for people to receive help. Thus, the following financial return algorithms are available this year:

exemption from taxation for a long period of time;
receiving cash from the local tax office;
cashless payment to a bank card.

There are also several ways to initiate the provision of financial support:

contact the management at the place of official employment;
write a handwritten application to the Federal Tax Service;
use the services of multifunctional centers (MFC);
submit an online application through State Services or on the official website of the Federal Tax Service.

Regardless of the option chosen, the period for consideration of the application cannot exceed one calendar month. The citizen is notified personally of the decision made by an official letter.