​​How many times can you take advantage of the tax deduction?

Housing purchased before 01/01/2014 Housing purchased after 01/01/2014 Transfer of the balance of the main deduction to new housing Basic and interest deduction for different apartments Deduction received before January 1, 2001

In order to properly process a deduction when purchasing an apartment and other residential real estate, you need to know about a number of restrictions that apply to this type of tax benefit.

We are talking about the maximum amount and how many times in your life you can receive a property deduction for the purchase of housing. More details about the deduction, registration procedure and documents in the article “ Tax deduction when purchasing an apartment, house, plot of land .”

Watch the video in which we talk in detail about what a tax deduction is when buying an apartment, who is entitled to the deduction, what documents need to be prepared and how they can be submitted to the tax office.

How to calculate the property deduction and how much personal income tax will be returned to the account - in examples and explanations from experts of the online service NDFLka.ru.

When registering a deduction, the date of registration of ownership plays a key role:

If you bought an apartment, house or land before January 1, 2014 , then you can receive a property tax benefit once in your life and only for one object.

It doesn’t matter how much money you spent on purchasing real estate or how much tax deduction you received for it.

If the cost of the purchased apartment did not allow you to take the maximum property deduction, the balance will not be transferred to other objects and to another period.

If housing or land was purchased after 01/01/2014 , and before this date you did not receive a deduction, you have the right to use it for several objects. But even in this case, the total amount of the main deduction per person cannot be more than 2 million rubles.

This division into “before” and “after” gave rise to a large number of additional questions.

If the deduction has already been received previously, how can I get it for another property?

Are the principal and mortgage deductions related?

Can these deductions be divided between different properties? In the article below we will provide answers to these questions.

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Key Aspects

Any citizen has the right to return part of the expenses incurred to pay for services or a property transaction.

What it is

A tax deduction is understood as a reduction in the tax burden by a certain amount.
The money is returned not by direct transfers, but by reducing the amount of tax (clause 3 of Article 210 of the Tax Code of the Russian Federation). It is this method of return that taxpayers are most often pushed to by the Federal Tax Service. However, the option of transferring the required amount to a card or bank account is available. The payer must receive profit in the Russian Federation and deduct a 13% tax on it, with the exception of income from equity participation in organizations, winnings in lotteries and gambling. Officially unemployed citizens do not pay it, and therefore are not subject to the deduction.

Important! Those businessmen who work under special tax regimes cannot claim compensation.

What expenses are eligible for compensation?

The Tax Code provides for several types of compensation:

• property (when selling real estate that was owned for less than the minimum period of ownership specified in Article 217.1 of the Tax Code of the Russian Federation; when selling other property (except securities) that was owned for less than three years; when purchasing housing (shares in it), a land plot intended for housing construction or on which housing has already been built; deduction when withdrawing a land plot and (or) other real estate located on it for state or municipal needs);
• professional (individual entrepreneurs; notaries, lawyers and other persons engaged in private practice; taxpayers performing work (providing services) under civil contracts; taxpayers receiving royalties);
• standard (“for themselves” to certain categories of individuals; for children, parents and their spouses, adoptive parents, foster parents and their spouses, guardians and trustees);
• social (charity expenses, training, treatment, voluntary personal insurance, voluntary contributions to pension provision (insurance), voluntary life insurance, additional contributions to the funded part of the pension, undergoing an independent assessment of one’s qualifications, expensive treatment, education of one’s children);
• refunds for unprofitable manipulations with securities, damage from membership in investment unions and concluded transactions;
• investment (deductions for profits received in the tax period from the sale (redemption) of securities traded on the securities market that were owned for more than three years; deductions for an individual investment account are provided either in the amount of funds actually deposited into this account in the tax period).

The refund is made through a reduction in income tax.

Attention! The possibility of receiving compensation is provided for in the Tax Code in Art. 219-222. Money for expenses is reimbursed only if the citizen is officially employed. Download for viewing and printing:

Article 219 of the Tax Code of the Russian Federation “Social tax deductions”

Article 220 of the Tax Code of the Russian Federation “Property tax deductions”

Article 221 of the Tax Code of the Russian Federation “Professional tax deductions”

Article 222 of the Tax Code of the Russian Federation “Powers of legislative (representative) bodies of the constituent entities of the Russian Federation to establish social and property deductions”

Receipt procedure

In order to receive part of the money, you need to provide documentation to the tax authorities or to the enterprise where you work. Checks and receipts can be used as justification. Without them, the deduction cannot be issued.

If all conditions are met and the required package of documents is provided, the citizen will be able to receive part of the money spent. It is important to fill out all the paperwork carefully.

Package of documents

In order to receive a deduction, you must provide the following documents:

• identification document;
• certificate 2-NDFL;
• documents confirming the fact of spending funds;
• agreements and contracts;
• documents confirming the citizen’s special status (social and medical).

You need to provide a package of documents

Statement

The application is submitted to the Federal Tax Service. The application contains the following information:

• destination;
• applicant's name;
• item;
• list of documents that are attached;
• date of;
• personal signature.

It is important to complete the application correctly

The application is provided in two copies. The citizen’s application is stamped and dated, and the employee signs.

Who can claim the deduction

Legal entities and individuals who:

• are residents of the Russian Federation;
• stay within the country for at least 183 days a year.

The exception is those individuals whose work is forced to be carried out on the territory of other states (for example, the military).

Conditions and procedure for receiving a deduction

The procedure consists of the following stages (according to Art. Tax Code):

1. The payer collects all the necessary documents, draws up an application and submits it to the tax office;
2. If the Federal Tax Service approves the request for compensation, you need to choose a method for transferring funds.

The basic list of documents consists of:

• statements;
• forms 3-NDFL and 2-NDFL;
• payment receipts (receipts for purchases, bank statements, etc.);

The list of additional papers is determined based on the reason for the return.
In real estate transactions you need:

• purchase and sale agreement;
• act of acceptance and transfer;
• loan agreement.

In the case of tuition fees, the following is required:

• agreement with an educational institution;
• certificate of receipt of accreditation by the organization;
• certificate of completion of studies (taken from the dean’s office).

Attention!
A doctor's diagnosis will be required for treatment deduction. Download for viewing and printing: Article 78 of the Tax Code of the Russian Federation “Credit or refund of amounts of overpaid taxes, fees, insurance contributions, penalties, fines”

For how many years can you get a tax deduction?

Applications for some deductions can be submitted not only during the reporting period, but also later.
You can request compensation no later than three years from the date the purchase or payment for services was made. The amount of monthly payments provided after registration of the deduction should not exceed 13% of the monthly salary. Moreover, if the income tax levied per year on a citizen’s earnings is less than the amount to be refunded, then the period of exemption from the fee will be extended over several years.

Let's sum it up

Obtaining a tax deduction is a serious help for taxpayers who make expenses and pay contributions to the state treasury. It is important that every resident of the country has a full understanding of how to receive it and in what cases one can claim the right to compensation for expenses. This can greatly ease your financial burden and make life much easier. Please read this article carefully and decide how you will exercise your legal right to receive royalties. We wish you good luck!

How many times can you use compensation?

There is no specific limit on the number of applications submitted to receive the deduction.
Instead, tax authorities use the maximum limits for expenses incurred on transactions or services from which funds can be returned. Attention! A request for a deduction with a subsequent reduction in the tax base should be submitted during the reporting period. To apply for this type of deduction, you should contact your current employer, who will submit all documents to the Federal Tax Service. In the future, it is the employer who will stop withdrawing 13% to pay tax for a certain period, transferring this amount to the employee.

In the case of transferring funds to a card or account, then the request for deduction must be submitted after the end of the calendar year. You can submit an application along with documents not only at the tax office, but also on the official portal of the government agency. To do this, you must have access to the payer’s personal account.

When can you get rejected?

When the tax inspectorate considers an application for the return of a property deduction, a refusal is possible in the following cases:

• purchase (sale) is carried out between people who are closely related;
• the residential property is purchased by the employer;
• incorrectly filled out form 2-NDFL;
• when a military mortgage is issued, where the financing of the transaction comes from government subsidies or maternity capital.

If an apartment or other residential property was purchased after a change in legislation, then a resident of the Russian Federation has the right to deduct as many times as the limit of the permissible amount allows - 260 thousand rubles.

Number of income taxes

You can claim compensation annually. An exception to the rule is the deduction for the purchase of real estate. A refund for such expenses can be requested only once in a lifetime, and only within the established amount of 2,000,000 rubles.

Since expenses on education and training are classified as 120,000 rubles, the total of all social deductions should not exceed this level. This part includes the costs of training and treatment.

Tuition payment

You can get a refund for paying tuition at a university for a citizen under 24 years of age.
The money will be refunded to the person who pays for the studies. Also, in addition to payments for higher education, the payer can return funds spent on payment for:

• kindergartens;
• private schools, etc.

The tuition deduction is up to 50,000 rubles per child and 13% of 120,000 rubles for the payer himself.

Important! You can also receive compensation for completing advanced training courses.

For treatment

The list of expenses for medical services includes not only procedures and medications, but also examinations and tests. The main thing is to comply with 2 conditions:

• money should only be spent on procedures and medications that are prescribed by the attending physician;
• pay for the treatment of a spouse or children under 18 years of age.

Deduction when buying an apartment

You can return part of the funds for all main types of residential properties:

• apartments;
• country house;
• rooms, etc.

This also includes the lands on which construction work will be carried out.

The law does not establish a specific number of times when compensation can be received. However, there is a limit on the transaction value for which a refund can be made.

The purchase size is limited to 2,000,000 rubles. If the transaction exceeds this amount, the deduction will not increase. However, this bar applies to one purchase - that is, the deduction will be available later if the first object was purchased for less than 2,000,000 rubles.

The maximum refund amount is also limited. Since the income tax rate is 13%, you can return a maximum of 260,000 rubles from 2,000,000 rubles.

But this bar applies when living space is purchased without borrowing funds. If real estate is purchased under a mortgage program, the maximum amount increases to 3,000,000 rubles. Compensation is also calculated based on the income tax rate.

The sales deduction when selling a home, unlike the deduction when buying, is provided during your life in unlimited quantities, but only once a year. That is, you can sell as many real estate properties as you like in a year, but the resulting deduction amount cannot be more than 1 million rubles for one transaction or all transactions.

Attention! The deduction will not be approved if the transaction was made between persons closely related to each other - spouses, children, parents, brothers or sisters, etc.

Note that in the case of a joint purchase of real estate (for example, by a married couple), each of the buyers has the right to receive a payment.

How many times can you repay mortgage interest?

Since 2014, amendments to the deduction for interest on loans have also come into force.
Such a refund was separated from the main deduction for expenses for the purchase of real estate (established in Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/8666). Thanks to the innovations, you can receive compensation both for the purchase and for the interest paid (according to Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/24331). The maximum amount that can be returned for payment of accrued interest is 390,000 rubles, i.e. 13% of 3,000,000 rubles. To receive compensation, you will need an extract from your credit history that shows interest payments.

Download for viewing and printing:

Letter of the Federal Tax Service of Russia dated May 21, 2015 No. BS-4-11/8666 “On the provision of property tax deductions”

Letter of the Ministry of Finance of Russia No. 03-04-05/24331 dated April 27, 2016

Receipt procedure

A partial refund is provided for citizens of the Russian Federation and persons permanently residing on the territory of the Russian Federation. Many nuances are determined based on the type of refund.

Thus, a payment of social significance is prescribed:

• persons who are entitled to benefits due to deteriorating health conditions, but this applies to persons who are recipients of benefits at the federal level;
• persons who have children.

The amount of funds is determined based on the category to which the citizen belongs. It is worth taking into account that if the salary for one period exceeds the amount of 289 thousand, then the deduction process stops.

A tax deduction can be received by a citizen of the Russian Federation or a person permanently residing in the territory of the Russian Federation

Note! Property deductions are classified into two more subcategories. The procedure for their provision is similar to the above, only the restrictions differ.

Mandatory requirements for recipients:

• residence on the territory of the Russian Federation for at least 183 days in one year;
• receiving an official salary that is subject to taxes.

Payments are also available to persons of retirement age and children under eighteen years of age.

It is important that a person receives a “white” salary

Is it possible to get an additional deduction if you use it earlier?

Yes, you can, if the maximum refund amount has not been reached. Therefore, the calculation should be carried out precisely on the basis of the amount of compensation.

Example

The payer purchased a studio in 2021 for 1,000,000 rubles, and then issued a deduction in the amount of 130,000 rubles (i.e. 13% of the purchase amount). In 2021, a 2-room apartment was already purchased for 2,000,000 rubles, and compensation for this transaction will already amount to 260,000 rubles (13% of the acquisition costs).

But when calculating, you should take into account the costs for the previous purchase, remembering that you can return the money if both purchases fell within the limit of 2,000,000 rubles. As a result, the formula is:

2,000,000 rubles - 1,000,000 rubles (remaining amount with which you can request a refund) X 13% = 130,000 rubles.

Size

The current legislation defines certain groups that separate tax rates.

All of them are shown in the table below.

Tax deductions are provided for those expenses that have a tax rate of 13 percent.

Legislation

What a tax deduction is and how many times you can use it depends on the specific type. The main regulatory legal act is the Tax Code of the Russian Federation.

Details about the types of deductions and the rules for receiving them are set out in Art. 219 of the Tax Code of the Russian Federation. She determines all the nuances.

According to Art. 78 of the Tax Code of the Russian Federation, the procedure for the return algorithm is determined. Clause 7 of Article 78 of the Tax Code of the Russian Federation specifies the deadline for submitting documents.

In accordance with Federal Law-85, step-by-step actions are determined. With regards to tax agents, the procedure for interaction with them is also prescribed in this law.

Costs that are taken into account

It is not the entire amount of expenses within the framework of the declared compensation that is subject to refund, but the corresponding amount of previously paid tax. Not all expenses associated with the purchase of housing are included in the property deduction.

When purchasing an apartment or share, the following expenses are taken into account:

• commensurate with the market value of an apartment, share, room in a finished house or one under construction;
• for the purchase of materials for home decoration;
• for work related to the improvement of real estate and for the preparation of design documentation for the implementation of finishing works along with estimates.

Other expenses not related to those indicated above are not subject to a thirteen percent refund. That is, the purchase and installation of plumbing fixtures, legal paperwork are not taken into account for the calculation.

It should be noted that funds for finishing the property will be taken into account in the tax authorities only if the contract on the basis of which an apartment in an unfinished building was purchased specifies a purchase without finishing.

Delivery deadlines

If you bought an apartment in 2021, then you can submit documents for a refund of part of the funds until 2021. Regarding other types of deductions, everything is determined depending on the case.

The tax office has 3 months to consider the application. During this time, the FNM will check who owned the purchased property and how it was acquired. If these are other types of returns, then the authenticity of payment documents, statements from doctors, social services, and so on will be checked. Tax payment information will also be verified. Further, if the result is positive, funds will be transferred within 1 month.

Standard

Provided:

1. Categories of citizens who were associated with the accident at the Chernobyl nuclear power plant and Mayak PA. These include liquidators, children who were in the contaminated zone, military and medical personnel who participated in these events. The amount of deduction is provided in the amount of 3000 thousand rubles. per month. More details about this are provided in the Tax Code.
2. Heroes of the Union and Russia, participants of the Second World War, the siege of Leningrad, prisoners of concentration camps, as well as disabled people of groups I and II. The deduction amount will be 500 rubles per month.
3. Parents (guardians) - 1,400 rubles for each up to two children, 3,000 for the third and subsequent ones.

The last point concerns many, so let’s look at it in more detail.