How to submit documents for a tax deduction. Features of obtaining a tax deduction at the place of work. Number of requests to the tax office

And don’t go crazy: how to choose a developer, negotiate a discount, sign the contract correctly, accept the apartment and register ownership.

Today is the final article in the series: we tell you how to get a tax deduction for an apartment in a new building.

Nika Troitskaya

real estate marketer

Attention

Over the course of two years, this article has partially lost its relevance. We have a new detailed economist's advice there, full list documents and analysis of complex situations.

What is a tax deduction

A tax deduction is money that you can receive from the state for purchasing an apartment. You pay personal income tax - personal income tax - the state receives 13% of your salary. When you bought an apartment, you paid part of your income for it, but still paid personal income tax. The state will return you 13% of the amount you paid for the apartment, but not more than 260 thousand rubles. If an apartment in a new building is cheaper than 2 million rubles and without finishing, the cost of finishing can also be included in the deduction amount.

A housing deduction is also provided for a house, a room in a communal apartment or a share in an apartment.

For all apartments more expensive than two million, the deduction will be 260 thousand, and for cheaper ones - 13% of their cost. The state divides deduction payments by year and does not pay for last year more than the personal income tax received for you.

In 2015, Vasya received 50 thousand per month after deducting personal income tax; in a year he earned 600 thousand. Let's calculate the tax on his income that Vasya's employer paid for him:

600,000 R × 0.13 ÷ 0.87 = 89,600 R

This means that Vasya will receive 89.6 thousand rubles as a deduction for 2015, and the remaining 157.4 thousand rubles will be used for refunds in the following years.

The mortgage interest deduction works in a similar way. If you bought an apartment with a mortgage, you can also claim a deduction for mortgage interest - also 13% of the amount, but not more than 390 thousand rubles. If you paid interest to the bank in the amount of up to 3 million, then the state will return 13% of the amount, and if 3 million or more - 390 thousand.

If you took out a loan for an apartment before 2014, the “mortgage” deduction will include all the interest that you pay to the bank. The limit of 3 million rubles does not apply in this case - clause 4 of Art. 2 Federal Law dated July 23, 2013 No. 212-FZ.

The balance of the mortgage interest deduction cannot be transferred to another property - clause 8 of Art. 220 Tax Code of the Russian Federation.

When can you claim a deduction?

Claim a deduction for new apartment you can, if you bought it in Russia, you work according to employment contract or a contract, you have Russian registration and you have signed acceptance certificates with the developer. If you have an individual entrepreneur with common system taxation, then you receive a deduction in the same way as ordinary people.

Remember

The tax deduction is 13% of your income, which you can return from the state if you bought an apartment.
You can claim a deduction if you bought an apartment in Russia and work under a contract, or if you are an entrepreneur with a general taxation system.
They receive a tax deduction either through the employer - every month along with their salary, or through the tax office - once a year.
Payments will be spread over several years if the amount of the deduction is greater than the amount of income tax paid for the previous year.
You can get a deduction for several apartments, but the amount will still be no more than 260 thousand rubles.
The deduction is received by the one who paid for the apartment. If your parents paid for your apartment and this can be seen from the payment documents, then they are the ones who claim the deduction, not you. The tax office will calculate the deduction based on their tax contributions.
If you need additional information about the deduction, call your tax office: they will explain everything clearly and in detail.

You bought an apartment: with your own money or with a mortgage. Under certain conditions, the state is ready to return part of the money to you. In total, you can get 260 or even 520 thousand rubles from the budget.

Materiel: what is a deduction

If you work officially and receive a salary, then you pay personal income tax. Usually it is 13%. And although your employer retains this money and transfers it to the budget, the money itself is yours and it is you who pay it.

A tax deduction is an opportunity to get back part of the personal income tax paid from the budget. The principle is this: the state recognizes that you spent part of your income on something useful, and allows you to deduct this amount from your taxable income. In the end tax base becomes less and you either do not need to pay tax for some time, or an overpaid amount appears, which is returned to your account.

To receive deductions, you need to be a tax resident, pay personal income tax and have confirmation that you spent the money on something necessary in the opinion of the state: bought a home, paid for treatment or education, donated to charity. If you are an individual entrepreneur using the simplified tax system, then you do not pay personal income tax - there is a different income tax and it is not suitable for deduction. If you are a non-resident, you are not given a deduction.

There are several types of deductions. For example, there are social, property, professional, standard and investment. When purchasing an apartment, you receive the right to a property deduction. The rules that apply to property deductions do not work for other types.

In addition to the tax deduction when buying an apartment, there is a property deduction when selling - this is different, do not confuse it. They do not replace or cancel each other.

When it comes to deductions, two concepts are used: the amount of deduction and the amount of tax to be refunded. The deduction amount is how much the state allows you to reduce your income when buying an apartment. The amount of personal income tax to be refunded is how much money will actually be returned to you from the budget. To put it simply, the refund amount is 13% of the deduction amount.

When does the right to deduction arise when purchasing an apartment?

A deduction can only be claimed if several conditions are met.

You are a tax resident of the Russian Federation. You live in Russia for at least 183 calendar days during the year.

You paid for the apartment and can prove it with documents. Payment can be full or partial, but it must be required: the amount of the deduction depends on the actual expenses. You cannot receive a deduction for an inherited or donated apartment, because you did not spend anything, which means you did not reduce the tax base. Participants in military mortgages also cannot use the deduction on a general basis, because part of the amount for the apartment is given to them by the state.

There are legal documents. For a new building, this may be an apartment acceptance certificate. A share participation agreement will not work, even if you have paid the full amount - you will have to wait until the apartment is rented out.

For secondary housing, ownership must be confirmed with a certificate or an extract from the Unified State Register of Real Estate. Documents for the apartment must be issued in your or your spouse’s name. Mom’s apartment is not suitable for deduction, even if it is actually yours and you paid for it.

The seller is not a close relative of you. When purchasing an apartment from interdependent persons, deductions will not be given. You can buy an apartment from your mother or sister, but you cannot get a deduction for such a transaction. Even if you honestly gave your mother the money for the apartment, the deduction will definitely be denied. Good faith will not help here - this has already been tested in the Supreme Court.

It is impossible to hide a purchase from interdependent persons: the tax office will check the relationship by common databases. If there is interdependence not between relatives, but for other reasons, then they will sort it out and demand the money back.

For the tax authorities, a mother-in-law is not a mother. So you won’t get a deduction for a deal with your mother, but you can get a deduction for a deal with your mother-in-law. You cannot buy an apartment from your brother for deduction, but you can buy it from your wife’s brother. Then think for yourself.

Not only close relatives can be interdependent, but also other people who could influence the terms and outcome of the transaction. For example, common-law wife or father common child. But this is in theory - the tax authorities will still have to prove it.

It is possible to receive a deduction after buying an apartment from the son of his mother’s friend.

You have not previously exercised your right to deduction. The property deduction when buying an apartment has a limit, and each person is given one for life. The deduction above the limit cannot be used again. If you once received money from the tax office when buying an apartment and you don’t have a deduction balance, that’s it, you don’t have to read any further.

Apartment in Russia. Nothing to add here.

Documents for registration of deduction for an apartment

All documents can be provided in copies, and the tax office itself will check them against the database. If you have any questions, they will ask you for the originals - they will call you and bring them to you. But this doesn’t happen often - usually scans sent via personal account, or copies filed with the declaration.

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.
A copy of the contract for the purchase of real estate and the act of transfer.
Payment documents (receipts for receipt orders, bank statements about the transfer of money to the seller’s account, receipts, goods and cash receipts).
Certificate 2-NDFL, if you are filing a declaration.
Application for distribution of deductions between spouses if they bought an apartment while married.

What documents should I use to confirm expenses?

The deduction will not be given if you do not confirm that you spent money on the apartment. And since cash receipts are usually not issued for an apartment, you will have to take additional care of the necessary documents.

The Tax Code mentions several confirmation options: receipts, receipts, bank statements. This list is open - you can provide other documents.

There are several nuances with payment documents that neither the realtor nor the tax inspector will tell you about. They usually pop up when filing a deduction - then it is too late to correct anything.

Receipt. Payment can be confirmed with a receipt - and an ordinary one, not certified by a notary. The main thing is that it contains all the information about the apartment and the seller, his signature, amount and date of transfer of money.

The receipt must be written by hand: if the realtor gives you a printed one on the computer, it is better to refuse and ask the seller to write it in person. This is important not only for deductions.

Agreement. Payment for deduction can be confirmed by an agreement if it contains a clause stating that the seller received the money. The agreement must be certified by a notary - this is also proof of payment. It is not necessary to present a receipt.

The Ministry of Finance is not against confirming expenses even with an agreement not certified by a notary. It is enough to indicate in it that payments for the apartment have been made in full, the buyer has transferred, and the seller has received the entire amount.

But it’s better to take a receipt. It's not about the deduction: Supreme Court believes that the mention of settlements in the contract does not confirm the fact of payment. The seller will be able to demand the apartment back or ask for money again.

Bank documents. Receipts and account statements are suitable to confirm payment through a bank. Information letter from the bank will not work either. Keep receipts and payments.

Deduction limit and transfer of balance to other objects

The deduction when purchasing an apartment is equal to the amount of your expenses. But the state is not ready to return 13% of any amount of expenses for an apartment, so it has set a limit: since 2008 - 2 million rubles per person.

The property deduction limit means that, regardless of the region and the actual cost of the apartment, one person can receive a maximum of 13% of 2 million rubles - that is, 260 thousand.

An example of calculating deductions and personal income tax for refund per person

Apartment cost	Deduction amount	Personal income tax for refund
1 500 000 R	1 500 000 R	195 000 R
2 000 000 R	2 000 000 R	260 000 R
3 000 000 R	2 000 000 R	260 000 R
5 000 000 R	2 000 000 R	260 000 R

Until 2014. The property deduction limit was tied not only to the taxpayer, but also to the object. It was given once in a lifetime and only for one apartment. If the apartment cost less than 2 million rubles, the remainder of the deduction could not be transferred to another property - this money was “burned out” and 13% of the unused amount could never be received.

For example, in 2013 you bought an apartment for 1.5 million rubles. They claimed a deduction for the amount of actual expenses and received 13% of this amount in cash - a total of 195 thousand rubles. You didn’t use the entire deduction limit - there were still 500 thousand rubles left to reach 2 million. But you won’t get 65 thousand rubles of tax back, even if you buy another apartment in 2018. The right to deduction has been used, the balance cannot be transferred. And although the rules have changed, they do not apply to those who used their right to deduction before 2014.

From January 1, 2014 the deduction limit is not tied to the object, and the balance can be transferred to other objects.

If in 2015 you bought an apartment for 1.5 million rubles and returned the tax, then when you buy another apartment in 2018, you can use the rest of the deduction and take another 65 thousand from the state.

The limit and conditions of the deduction are determined by the year in which the right to deduction arose. Not according to the period when you paid for an apartment in a new building or filed a declaration, but when you received a deed or certificate of ownership.

For example, in 2007 the deduction limit was 1 million rubles. If your right to deduction arose in 2007, and you declared it only in 2018, then you will return a maximum of 130 thousand even if the price of the apartment is 2 million or more. The increase in the deduction limit in 2008 does not apply to you.

But you are not required to use the deduction for that particular apartment. You can not declare it for now, buy another apartment (even after selling the previous one) and only then use your right to deduction - with an increased limit and the ability to transfer the balance to other properties. If the tax has already been returned to you, you cannot refuse the deduction and claim it for another apartment in a larger amount.

Carry forward balance to next year

To use the entire deduction for a year, you need to earn about 170 thousand rubles per month. Then the annual income will exceed 2 million and it will be possible to immediately withdraw the maximum possible amount of tax - 260 thousand. But this doesn’t happen to everyone, so it’s usually not possible to use the entire deduction in a year.

The remainder of the deduction can be carried forward to subsequent years until the taxpayer is returned the entire amount of personal income tax paid.

For example, if an apartment costs 2 million rubles, and income is 1 million rubles per year, then the deduction will stretch for two years. And if, at the same price of an apartment, the annual income is 500 thousand rubles, then the personal income tax will have to be returned within four years. You can stretch the deduction for any period until the state returns 13% of the entire amount of expenses for the apartment.

Exception for pensioners. If you buy an apartment in retirement, you can get a tax refund for the year you bought the apartment and three years before that. In fact, the pensioner returns personal income tax for four years at once - no one else has such privileges. You can file four returns and get a lot of money at once. It does not matter whether the pensioner works or not. When you receive a pension, you collect personal income tax for four years at once.

This rule is needed so that the pensioner receives more money while he receives taxable income. Or I was able to return the tax for a longer period - while I was saving for an apartment. When he receives only a pension, he will stop paying personal income tax and will no longer be able to take anything from the budget.

How to get a deduction on your declaration

Next year or any other year after purchasing an apartment, you need to file a 3-NDFL tax return. The declaration form must correspond to the year for which you want to return the tax. Forms change, so you need to keep an eye on it. Although a formally incorrect form is not a reason to refuse a deduction, there may be other lines, codes, and even the structure of expenses.

The correct form of the 3-NDFL declaration can be found on the website nalog.ru. There is also a program for filling out the declaration. A package of documents can be sent through the taxpayer’s personal account. You don't even need to go anywhere. The tax office will check the declaration for up to three months, and then return the tax to the account.

The declaration cannot be submitted in the same year when you bought the apartment - only in the following periods. If you buy an apartment in April 2018 and decide to return your personal income tax according to your declaration, you will receive it only after a year. All this time, 13% will be deducted from your salary and transferred to the budget.

A deduction-only return can be submitted on any day: there are no deadlines during the year. But if income is declared, you must report before April 30 of the following year. You cannot submit multiple declarations for the same period: each subsequent one will be considered updated and will cancel the previous one.

How to apply for a deduction from an employer

To return personal income tax when buying an apartment, you do not have to wait until next year. You can immediately avoid paying tax and receive a salary increase. To do this, you need to receive a notice of the right to deduct.

Now it's clear. 18.07
In what order to receive deductions for apartments, treatment and training at work?

Submit a tax application - the form is in the taxpayer’s personal account, everything is filled out electronically. Attach copies of documents there and sign using your digital signature. The signature key is generated directly in your personal account.

Within a month, the tax office will issue you a notice - take it to work and immediately stop paying tax. You don’t have to wait a year and fill out incomprehensible sheets in the declaration: 3-NDFL does not need to be submitted.

In addition to the fact that personal income tax will not be withheld from you, you must also return the entire amount withheld from the beginning of the year. If you buy an apartment in September 2018 and receive a notice of the right to deduction, you will be refunded all personal income tax that was withheld for nine months - from January.

If you have several employers, you can take several notices and not pay tax everywhere. But it is important that an employment contract is concluded with each employer. According to civil law, it will not be possible to return personal income tax - you will have to file a declaration.

The notice of entitlement to deduction is valid until the end of the year. Then you need to get something new. If your place of work changes during the year, you also need to issue a new notification. But it’s still easier and faster than with a declaration. You will not have to submit copies of supporting documents a second time.

Instructions for returning personal income tax when purchasing an apartment

Check all conditions for deduction. A tax refund is only possible if all requirements are met. The list is in the article.
Understand the nuances of your situation. Maybe your family has the right to a double deduction, or maybe it’s better not to claim it for someone alone for this apartment. Distribute the deduction between the spouses, return the tax on expenses for children, write a power of attorney for the mother.
Choose the method of receiving the deduction: from the tax office or from your employer. These options can be alternated as desired until the deduction limit is exhausted.
Prepare the documents according to the list: make copies and scans, keep the originals at hand.
Fill out the 3-NDFL declaration or notification application.
Send the documents to the tax office. You can take them in person, send them by mail or through the taxpayer’s personal account.
Wait for the money to be credited to your account or pick up the notice and take it to work.
Keep track of the balance of the deduction so that next year you can quickly collect another part of your personal income tax.

In this article we will talk about how you can return 13% of expenses for education, medicine, buying a home and other purposes. The Tax Code provides ample opportunities for this, but you need to be able to take advantage of them.

There is a personal income tax (NDFL), which is 13%. It is charged, for example, from your official salary. An ordinary employee doesn’t even have to deal with this, since an accountant at your company handles the accruals and you usually receive your salary with tax deducted. These go to the state budget and then the money received is distributed for various needs, including the payment of child benefits, salaries for doctors, teachers, police officers, firefighters, deputies and other public sector employees.

In some cases, which will be discussed in this article, the state allows not to collect this tax, or to return the previously transferred personal income tax. Thus:

A tax deduction is a certain amount of income that is not taxed, or a refund of part of the personal income tax you previously paid in connection with expenses incurred under certain tax code categories, which include, for example, expenses for the purchase of residential property, education, treatment, purchase of medicines, etc.

Your company has awarded you 100,000 rubles in salary for the year. Personal income tax will be 13% of this amount. You will receive 100,000 – 13% = 87,000 rubles.

But now you have issued a deduction for your child’s education in the amount of, say, 50,000 rubles. We subtract this amount from total income: 100,000 – 50,000 = 50,000 rubles. This is your tax base after deductions.

And you receive a completely different amount in your hands: 100,000 – (50,000 * 0.13) = 93,500 rubles.

The difference between these totals in the amount of 6,500 rubles can be received at the beginning of the next year in one amount or in parts, starting from the next month. Read about two ways to apply for a deduction in the corresponding chapter below.

By providing deductions, the state encourages citizens to work officially, without any “salaries in envelopes,” and at the same time redirects additional funds from citizens to construction, education and healthcare. There are also deductions for all employees who have children or are involved in certain events. Read more about each type of benefit below.

A tax deduction is provided only if all conditions established by law are met. Each type of deduction has its own package of documents that must be provided to the tax authorities. There are also limitations.

Types of tax deductions

All deductions enshrined in Russian tax legislation are divided into four types:

Standard;
Social;
Property;
Investment;
Professional.

Let's take a closer look at each of the deductions:

Standard tax deduction

The essence of the standard deduction is that each month a certain amount of income is not subject to tax. It is provided either to the taxpayer himself for participation in certain events (military operations, liquidation of the Chernobyl accident, etc.), or to a child. Unlike other types of deductions, this one is usually issued by the employer, although it is also possible to declare it through the tax office. Regulated by Article 218 of the Tax Code of the Russian Federation.

1 Deduction of 3000 rubles monthly(the recipient's benefit is 13% of this amount - 390 rubles). The following have the right to it:

Liquidators of the accident at the Chernobyl nuclear power plant and victims of this accident (radiation sickness).
Liquidators of the consequences of nuclear tests and accidents.
Disabled people who received injuries, mutilations and illnesses due to military service
Disabled people of the Great Patriotic War.

2 Deduction of 500 rubles monthly(beneficiary benefit – 65 rubles). Provided:

Heroes of the USSR and Russian Federation
Participants in combat operations (having the appropriate certificate)
Disabled people (groups I, II, as well as disabled children)
To other persons (the full list is in clause 2 of Article 218 of the Tax Code of the Russian Federation)

If it turns out that a person is entitled to two deductions at once (for example, the liquidator of the Chernobyl accident subsequently became a Hero of Russia), then the largest of them is applied.

3 Deduction for a child under 18 years of age(as well as for a full-time student, cadet, graduate student, resident or disabled person - up to 24 years old) monthly until the recipient reaches an income of 350,000 rubles (for example, with a monthly salary of 40,000 rubles, it will take 8 full months to reach the 350,000-ruble limit - During this time, you will not pay income tax on the amount of the deduction). It is provided to parents, guardians, and adoptive parents upon their application, which is usually written in the employer’s accounting department. The deduction amounts in 2019 are as follows:

For the first and second child - 1,400 rubles each (the recipient's monthly benefit is 13% of this amount - 195 rubles for each child).
For the third and subsequent children - 3000 rubles. (recipient's monthly benefit is 390 rubles).
For each disabled child under 18 years old and for a full-time student, graduate student, resident, intern, student - up to 24 years old, if he is a disabled person of group I or II - 12,000 rubles. for parents and adoptive parents (monthly benefit for the recipient is 1,560 rubles) and 6,000 rubles. for guardians and trustees (monthly benefit for the recipient is 780 rubles).

A single parent or adoptive parent is entitled to a double amount of any standard deduction for children (but if a single mother, for example, gets married again, the deduction again becomes single).

Also, one of the parents can receive a double deduction if the other renounces his right.

Sergei Biryukov has a 12-year-old son and is raising him alone. Biryukov’s monthly salary is 47,000 rubles. From this amount, he must pay 6,110 rubles in personal income tax every month. At the beginning of the year, the taxpayer wrote an application to the accounting department of his enterprise for a standard deduction. His income will reach 350,000 rubles in August. Accordingly, Sergey receives the right to deduction from January to July. During this period, his savings on personal income tax will be (1400 * 7 * 0.13) * 2 = 2548 rubles.

Social tax deduction

Deductions of this type are partial compensation of individuals’ expenses for education and medical care. All social deductions are annually entitled to 120,000 rubles of tax relief - that is, this amount of your income will not be taxed (and if personal income tax has already been transferred, it will be returned at the end of the year). It's just a matter of little things: you need to meet all the requirements of tax legislation, work officially and spend a certain amount on paid medical or educational services.

1 Deduction for paid medical services.

The following expenses can be reimbursed through your personal income tax refund:

Expenses for treatment of yourself or your children and parents. This includes paid medical care in a hospital, clinic, ambulance station, and paid medical center. Dental treatment and prosthetics (except cosmetic). Sanatorium-resort treatment (at your own expense, not from the trade union). The full list of services is contained in Russian Government Decree No. 201 of March 19, 2001.
Expenses for medications prescribed during treatment.
Costs for voluntary health insurance (if the policy is paid for by a citizen and not by an employer).

You can apply for a social deduction for the listed services if medical institutions have a state license and are registered on the territory of the Russian Federation. An agreement must be concluded for each medical service, and payment must be confirmed by receipts. When purchasing medicines, a prescription is required on forms in form N 107/u with a mark on submission to the tax office.

2 Deduction for paid educational services.

The Tax Code of the Russian Federation provides several grounds for issuing a deduction for training:

Own training. It can be higher, secondary, additional education, short-term courses in any form (full-time, correspondence, evening, distance learning). At the same time educational institution must have a license to educational activities. You can also receive a deduction when studying abroad.
Education of a child up to 24 years of age. But here only face-to-face training is allowed. A deduction can be obtained for a child’s education in a paid school, in a private kindergarten, in retraining courses, in additional education schools, and so on.
Education of the ward until he reaches the age of 24 years. The rule of full-time education also applies. Starting from the age of 18, the term “former ward” is used in the application and declaration.
Tutoring a brother or sister until they are 24 years old. A mandatory requirement is full-time study. A brother or sister can be either full-blooded (from the same mother and father) or half-blooded.

Unlike the medical deduction, there is no tax benefit for a spouse's education. You cannot receive a deduction for the education of aunts, uncles, grandparents, nephews, grandchildren and other not close relatives.

The amount of deduction for training is no more than 120,000 rubles, if we are talking about own education, as well as about the education of the brother/sister. For the education of children, as well as wards, the maximum deduction is 50,000 rubles.

All information about the education tax deduction with examples from real life– in our article: .

3 Deduction for financing a future pension. Regulated by clause 4 of Art. 219 of the Tax Code of the Russian Federation. Those who contribute the following contributions to the formation of pension payments are entitled to:

To non-state pension funds.
To insurance companies (voluntary pension insurance and life insurance for more than 5 years).

The maximum deduction amount is 120,000 rubles, but you need to take into account that this total figure for all social tax benefits. That is, if you have already issued a deduction for your child’s education for 50,000 rubles, then the most you can count on in the same year when applying for a deduction for voluntary pension insurance is 120,000 - 50,000 = 70,000 rubles (refundable - 13% from this amount – 9100 rubles).

It is not necessary to enter into agreements to finance a future pension in your favor; you can form pension contributions for your spouse, parents/adoptive parents or disabled children.

4 Deduction for charity. You can return 13% of your donations to the following organizations:

List item
List item
List item

To receive a deduction, you must submit an agreement with a charitable organization or NPO. The deduction should not exceed 25% of the income received during the tax period.

Ivanov M.M. transferred 300,000 rubles to the Open Heart Foundation (an NGO that finances operations for sick children). Ivanov’s official annual income is 480,000 rubles. Accordingly, the deduction cannot exceed 480,000: 4 = 120,000 rubles (refundable - 13% of this amount: 15,600 rubles).

There are cases in which the deduction is not provided:

Please note that charitable activities are regulated federal law No. 135-FZ dated 08/11/1995.

Property tax deduction

From the name of the benefit it is clear that it is provided for certain actions performed with property. Since most often we are talking about large sums personal income tax refund, such deductions are processed primarily through the tax office. Unlike social deductions, property deductions unused in the current year can be carried over to the next year.

You can return personal income tax (13% of the amount of expenses) for next steps:

1 Sale of property.

When selling residential real estate and shares in it, as well as land plots, the maximum tax deduction is 1,000,000 rubles. This amount will be deducted from the cost of the apartment you sold, and you will pay personal income tax only on the balance. That is, if you sold an apartment for 2.2 million rubles, without deductions you would pay 286,000 rubles in income tax (13% of the amount received from the buyer). And using the deduction, you will pay personal income tax only on 1.2 million rubles (2,200,000 – 1,000,000), that is, 156,000 rubles. That is why sellers often offer to include in the purchase and sale agreement not the real cost of the apartment, but precisely 1 million rubles - so that, taking into account the deduction, they do not have to pay personal income tax at all. But tax service I figured out this trick a long time ago, and there is now increased attention to such transactions.

For other property (cars, garages, non-residential premises) a deduction of 250,000 rubles is established. These amounts apply to all properties sold during the past year combined. Having sold three cars for a total amount of 600,000 rubles, you will still only receive a deduction for 250,000 rubles. When selling property that was in shared or joint ownership (for example, between a husband and wife), the deduction is divided into two parts - in proportions that the owners set themselves.

Please note: property that you have owned for more than 3 years is not subject to personal income tax upon sale. The exception is residential real estate. From May 1, 2018, it is not subject to income tax upon sale if it has been your property for more than 5 years (except for those received under a gift agreement, under a maintenance agreement with a dependent, or just privatized - in these cases the three-year period still applies).

2 Purchase of an apartment, isolated room, house, dacha, land plot (or a share in any of these objects).

The deduction can be obtained for both finished and under construction objects. Until 2014, it was possible to return personal income tax for only one purchased object, now - for as many as you like, until the deduction amount reaches 2 million rubles. However, those who exercised their right under the old rules will not be able to re-issue the deduction.

Repair and finishing of housing purchased in a rough finishing state (both materials and work are deductible). Organization of electricity, water, gas supply and sewerage. Development project documentation. The main condition is the presence of all supporting documents: contracts, checks, receipts. Read more about this type of deduction using the link below:

3 Interest on the mortgage loan taken for the purchase of the above properties, as well as interest on the loan for refinancing the mortgage.

The maximum deduction for mortgage interest paid is RUB 3,000,000. It can be provided only after filing a deduction for the purchase of housing (maximum - 2,000,000 rubles), so in fact the deduction limit for purchasing an apartment with a mortgage is 5,000,000 rubles. This means that the state can theoretically return your personal income tax in the amount of 690,000 rubles.

A property deduction can be issued only if the property is located on the territory of Russia and is intended for human habitation.

More details about the property deduction for the purchase of housing with a mortgage real examples read here:

Investment tax deduction

An investment tax deduction can be obtained in three cases:

Deduction for income from the sale of securities held for more than three years. This type of deduction does not include transactions made on an individual investment account (hereinafter referred to as IIA);
Deduction from the amount of funds deposited into an IIS within three years. The deduction is limited to the amount of 400,000 rubles. per year, or 1.2 million rubles. in three years. In one year you can return 13% of 400,000 rubles, or 52,000 rubles. This type of deduction is only suitable for employed individuals with an official “white” wages;
Deduction from income received from transactions in securities carried out on an individual investment account within three years. This type of deduction is not tied to salary and can be used by everyone, including individual entrepreneurs, as well as non-working people (for example, a family of two, where the husband works and the wife does not work, who can open an IIS in her name, but credit there the husband's salary, or any other cash, including child subsidies and benefits).

Which securities you can buy:

Professional tax deduction

This type of deduction stands somewhat apart. In fact, we are talking about a benefit not so much for personal income tax, but for the income tax of an entrepreneur. However, since this entrepreneur is an individual and formally pays income tax, the deduction falls into the general category of others provided for individuals.

Professional tax deduction is provided for the following types of income:

Income individual entrepreneurs under the general tax regime (OSNO).
Income of privately practicing notaries, lawyers and representatives of other professions who earn money in private practice.
Income from civil contracts (contracts, services, etc.).
Royalties, as well as remunerations for the performance or other use of works of science, literature and art. In this case, authors and inventors must be personal income tax payers.

A professional deduction is provided for the full amount of expenses (confirmed by contracts and receipts). If an individual entrepreneur is unable to confirm expenses, he can claim a deduction in the amount of 20% of the income received. For some types of remuneration (author's fees, for the performance of works, etc.), in the absence of documents confirming expenses, a cost standard has been established (the full list is in paragraph 3 of Article 221 of the Tax Code of the Russian Federation). For example, video creators - feature films or music videos - can claim a deduction in the amount of 30% of their income, and the authors of music for these films - in the amount of 40% of their income.

Only those who paid it can return personal income tax. According to the Tax Code of the Russian Federation, the following are entitled to receive an income tax deduction:

citizens of the Russian Federation working under an employment or civil contract and paying personal income tax;
pensioners who continue to work or worked during the reporting tax period;
foreigners who spend more than 180 days a year in Russia and pay personal income tax to the budget of the Russian Federation;
citizens of the Russian Federation and foreign residents of the Russian Federation who sold property that was owned for less than three or five years (see above in the chapter “Property tax deduction”).

Where to go to get a deduction

In Russian legislation, there are two ways to return personal income tax: through the tax office or through the employer. Each of these methods has its own order of execution.

Method #1. Tax refund through the Federal Tax Service

It is more convenient to receive a deduction from the tax office at your place of registration if you need the entire annual deduction amount at once. The benefit can be applied for at any time after the end of the reporting year. For example, if you bought an apartment in 2018, you can declare your desire to receive a deduction starting from January 1, 2019.

Income tax will be refunded for the reporting year in full in the amount of personal income tax you paid, but not more than 13% of actual expenses.

The procedure for applying for a deduction is simple. Its order is as follows:

Collection of documents. Some of the paperwork is common to all deductions, while some is specific to each type of benefit. A detailed list is provided below in the relevant chapter.
Submission of documents to the Federal Tax Service at the place of registration. You can do this in person by post, through a trusted person or via electronic communication channels through the website nalog.ru. If you do not know the actual address of your inspection, the easiest way to find it is at special services– for example, here: https://service.nalog.ru/addrno.do.
Desk check. Over the course of several months, your documents are checked to ensure they meet formal requirements. All data in the provided papers must match the information in other documents.
Income tax refund to your bank account.

Method #2. Tax refund through employer

In this case, you receive a deduction in parts: personal income tax is not withheld from your salary, the entire amount accrued by the accounting department is receivable. Another feature of this method is that you do not need to wait until the end of the year; you can receive money already in the current one. And in January of the next year, you have the right to file the remaining deduction through the Federal Tax Service and receive the entire remaining amount of personal income tax paid in the previous year at once.

Alexander D. completed public procurement training courses in August-September 2017, spending 43,000 rubles on them and performed dental prosthetics in the amount of 214,000 rubles. Immediately after completing the courses, he filed a deduction with his employer and from October began to receive his salary in full, without withholding personal income tax (the amount of official non-taxable income was 24,800 rubles/month). Thus, for October, November and December, the deduction used amounted to 74,400 rubles. The maximum amount of social deduction is 120,000 rubles. At the end of 2017, Alexander D. exercised the right to return through the Federal Tax Service the balance of the income tax he paid in 2017 (January-September). D.’s income for 9 months of 2017 amounted to 24,800 *9 = 223,900 rubles, but personal income tax was returned to him only from 45,600 rubles (120,000 - 74,400 rubles already used in 2017)

To return personal income tax through an employer, you must do the following:

Prepare a package of documents. The list differs from the similar one when registering a deduction through the Federal Tax Service. A detailed list is in the chapter “Documents required for tax deduction.”
Submit documents to the tax office. This is done in the same way as when filing a deduction through the Federal Tax Service: in person, by mail, electronically through your personal account on nalog.ru or through a proxy. Within 30 days, the Federal Tax Service is obliged to issue you a notice to your employer that you have the right to a tax deduction.
Next you need to transfer what you received to tax notice to the employer. An application for a deduction must be attached to the tax paper (sample is on the website nalog.ru). You will receive your salary without personal income tax withholding from the month the notice is submitted until the deduction is exhausted or the year ends. Next year you must go to the Federal Tax Service again to receive a notification for the employer.

There is a common set of documents for all deductions and a list required in each specific case.

General list of documents:

Copy of Russian passport
Tax return according to form 3-NDFL, filled out by the taxpayer. Examples, templates and samples here: https://www.nalog.ru/rn77/taxation/taxes/ndfl/nalog_vichet/primer_3ndfl/#t1 (not presented when receiving a deduction from the employer)
Certificate of income from the main place of work (form 2-NDFL, not presented when receiving a deduction from the employer)
Certificates of part-time income (if any)
An application to the Federal Tax Service with the details (on bank letterhead with a stamp) to which the tax will be refunded.

List of documents for receiving deductions for relatives (children/parents/brothers/sisters/spouses):

copies of birth certificates for yourself, children, brothers and sisters (confirmation of relationship);
copy of marriage certificate

List of documents for deduction for treatment/purchase of medicines

Treatment in a medical institution (hospital, clinic, ambulance station, paid medical center):

Agreement with a medical institution - original and copy. The contract must indicate the cost of services.
A certificate confirming payment under the contract (must contain the number of the patient’s medical card and his medical record, as well as the treatment category code: “1” - ordinary, “2” - expensive).
A copy of the license of the medical institution.

Purchase of medicines:

Original prescription in form 107-1/у with the stamp “For tax authorities.
Checks, receipts, payment orders (to confirm payment)
A certificate confirming the absence of an expensive drug in a medical institution (prepared in case the patient independently pays for expensive drugs prescribed by a doctor).

Conclusion of a voluntary agreement health insurance:

A copy of the voluntary insurance agreement
Copy of insurance company license
Receipt or check for payment of insurance premium

List of documents for obtaining a deduction for education:

A copy of the training agreement issued in the name of the payer.
A copy of the license of the educational organization, certified by the seal of this organization.
Copies of receipts, checks or other payment documents confirming payment for educational services.

List of documents for obtaining a property deduction:

Documents confirming the sale or acquisition of real estate: purchase and sale agreement, transfer and acceptance certificate, receipt, bank payment order.
Documents confirming ownership of the purchased housing (extract from the Unified State Register or certificate of ownership. If the property was purchased at the stage of shared construction - a copy of the shared participation agreement.
Loan agreement confirming the targeted nature of the loan (original and copy of each page).
A certificate from the bank about the interest paid on the loan in the reporting year.

List of documents for deduction of mortgage interest:

A certificate from the bank about the interest paid on the loan in the reporting year. Usually it is given either immediately, but for money, or free of charge, but after a month.

The timing of tax refunds depends on the method of registration.

When registering through the Federal Tax Service

You can receive a deduction through the tax office in about 4 months, starting from January 1 of the next year. That is, if, for example, you completed training at a driving school in 2018, then from January 1, 2019, you have the right to submit documents for a personal income tax refund. It takes three months for a desk audit of the 3-NDFL declaration. If everything is in order, you have another 30 days to transfer the refunded tax. If you apply for a deduction for the purchase of real estate, the four-month period is valid only in the first year. When the unused balance is transferred to the next tax period, the desk check of documents for deductions takes place much faster - if you submit a declaration in early January, you can receive the money already in February.

When applying through an employer

You can receive a deduction (in the form of a salary without personal income tax withholding) starting from the next month after submitting to the accounting department of your organization a notification from the tax office about the right to a deduction, as well as an application for the provision of this deduction. If we are talking about property deductions that carry over to the next year in case of incomplete use, then they can be issued from the employer in the future, but it is more logical to return the balance of personal income tax in one amount by submitting documents to the Federal Tax Service.

Frequently Asked Questions

– How does the amount of deduction compare with the amount of personal income tax returned? I'm confused about the calculations.

- If you explain in simple words, then the deduction is the amount of your income from which personal income tax will be returned to you when buying an apartment, training, treatment, etc. (this amount of income is deducted from the taxable income, hence the name - deduction). Since income tax in the Russian Federation is 13%, this percentage of the deduction amount declared in the 3-NDFL declaration will be returned to you. The deduction amount is equal to your expenses for education, treatment, purchase of housing, and so on. In this case, the deduction cannot be more than the maximum established by the Tax Code. For example, the limit for property deduction when purchasing a home is 2 million rubles. This means that even with a much more expensive purchase, they will return to you, at most, 13% of 2 million, that is, 260,000 rubles. And if the purchase cost less than 2 million, then they will return 13% of its full cost (this cost will be considered a tax deduction).

– Do the bank and type of account matter when applying for a personal income tax refund? Are there any restrictions?

– The Federal Tax Service works only with Russian banks (or Russian “subsidiaries” of foreign banks registered in the Russian Federation). The account must be in rubles. Otherwise, there are no restrictions: money will be transferred to both card and . Account details must be certified by the bank and submitted to the Federal Tax Service along with the tax refund application.

– Last year I bought an apartment and attended a driving school. Do I need to fill out two declarations or is one enough?

– One declaration is submitted for each year, in which you can indicate all your expenses for this period. You can claim a deduction for both the purchase of housing and education. Please note: only the personal income tax paid can be returned to you, so if the deduction exceeds income, then it is better to declare the social deduction first - it cannot be carried over to the next tax period.

– I work three jobs. When submitting a declaration, am I required to attach three 2-NDFL certificates?

– How many certificates to submit is your decision. If the income from one job is enough to exhaust the deduction, other income does not need to be declared. But most often you have to indicate all income and submit to the Federal Tax Service all certificates in form 2-NDFL.

Conclusion

Tax deductions are a benefit that the state encourages recipients of paid medical and educational services, home buyers, philanthropists and representatives of certain professions.

Each of them has the right to compensate 13% of their expenses in the form of returned personal income tax. At the same time, the Tax Code establishes restrictions on various types of deductions in order to avoid abuse and excessive budget expenses.

The Tax Code of the Russian Federation provides for the following types of deductions:

Standard
Social
Property
Professional

You can get any of them in two ways: through the tax office at the place of registration or through your employer.

To apply for a deduction, you need to submit a package of documents, and there is a basic set (for all types of benefits), and there is a specific set for each type of deduction.

In general, it takes up to four months to return personal income tax through the tax office, and you can start receiving a deduction through your employer the very next month after the employer receives a notification from the Federal Tax Service about your right to a deduction.

Tax deduction is the right of a citizen (a tax resident of the Russian Federation and a personal income tax payer at a rate of 13%) to reduce the tax burden by filing a refund of the tax once transferred to the treasury, non-payment of tax on legal grounds. In this article we will talk about tax deductions through the employer, and consider the stages of completing the receipt procedure.

Tax deduction from the employer: what is it?

For an employee of an enterprise, the tax agent (employer) makes monthly deductions from his earnings to meet tax obligations. If the employee has the right to a tax deduction, the employer’s accounting department does not withhold personal income tax from his wages, and he receives the entire amount in his hands.

The main advantage of filing a tax deduction through your employer is the ability to spend more of your salary before inflation rises and the money loses some of its purchasing power. However, this is where the risk lies: if a citizen demands a return of funds from the country’s budget, the money will be credited to his account at the end of the year, when the money has had time to partially depreciate.

Which deduction is better: through the employer or through the tax office?

It is worth immediately noting that the size of the property tax deduction if it is issued through the Federal Tax Service or through the employer will be the same. As soon as the employee submits an application for deduction to the employer with notification from the Federal Tax Service, 13% of personal income tax will no longer be withheld from the salary.

Comparative characteristics	Through the tax office	At the place of work
Document submission deadline	From the next year, which follows the year of signing the acceptance certificate or registration	Any day after registration of ownership of housing or signing of the acceptance certificate
Set of documents	Full, including 2-NDFL, 3-NDFL	Incomplete, 2-NDFL and 3-NDFL are not needed
Methods for sending documents	In person, by mail (with an inventory), online	Personally
Review time	Desk audit 90 days	Desk inspection 30 days
Time to receive money	Refund 30 days after verification	The nearest payday from which the deduction will begin to apply
Pay	The entire amount of previously transferred personal income tax for the last 3 years	In parts, every month in the amount of personal income tax from the salary until it reaches the maximum possible amount
Confirmation of the right to deduction	Not required	At the beginning of each year

Features of obtaining a tax deduction at the place of work

Personal income tax refund:

The peculiarity of receiving a deduction at the place of work is that an employee of the company has the right to use the funds as soon as he completes the documents and takes them to the employer. In the case of the Federal Tax Service, the employee will need to wait 2-3 months, only then receive the funds. But the Federal Tax Service transfers the entire amount, and the employer – in parts, every month.

The procedure for obtaining a tax deduction through an employer

Stage 1. Collection of documents:

A set of papers for various types of deductions:

Property: documents proving that the purchase and sale transaction took place (payment, paper on the right of ownership).
For the child: birth certificate.
For treatment: bills, certificates issued to the employee who submitted the application.
For training: payment document, certificates.

Stage 2. Submission of documents to the Federal Tax Service:

The verification of the papers will last a month, then permission to return the funds will be issued.

Stage 3. Submission of papers at the place of work:

From this day on, 13% will no longer be withheld from income, for now the maximum possible amount will not be transferred back to the employee. He can receive a deduction from the month in which he brought all the papers. For example, if they are issued in May, there will be no refund for April and March.

Stage 4. We arrange the balances:

Documents for applying for a deduction when purchasing housing from an employer

When buying a home:

application to the Federal Tax Service in the approved form;
certificate of ownership (or transfer and acceptance certificate);
purchase and sale agreement;
payment document proving the fact of payment.

When housing is purchased using a mortgage program:

mortgage agreement;
a certificate from the bank about the amount of interest paid. Read also the article: → "".

An example of calculating a deduction from an employer

Employee Ptichkina purchased a room in January 2016 for 1,550 thousand rubles; no borrowed funds were used. In October, she applies for a property deduction through the company where she works. Wages Ptichkina’s salary is 230 thousand rubles per month.

Personal income tax amount for the month:

230,000 * 13% = 29,900 rub.

Amount of property deduction:

1,550,000 * 13% = 201,500 rub.

In 2016, Ptichkina’s deduction will be taken into account until the end of the calendar year, the amount of personal income tax will be equal to:

29,900 * 3 months = 89,700 rubles - this is less than the 201,500 rubles allotted to her.

She will have to apply for a deduction for another new calendar year, the procedure will take a month. And after February, March and April 2017, the employee will have to receive another 22,100 rubles. As a result, the deduction is provided:

from October to December 2016,
from February to April 2017

Deduction from the employer when changing jobs

A change of workplace means:

leaving a previous job,
company reorganization.

Currently, there are no restrictions on receiving a tax deduction when changing jobs during the year. The deduction is processed by the employer as usual, and in case of dismissal, documents for the deduction are sent to the accounting department of the new employer. The only thing is that you will have to contact the Federal Tax Service again and ask to draw up a notification about the existence of the right to deduction.

A repeated application in the same calendar year cannot be left with the Federal Tax Service; you must wait until next year.

Deduction for part-time work

Until 2014 It was impossible to receive a tax deduction from two employers at the same time, but today such a possibility is provided for by law, and in relation to any type of deduction. The main condition is that the employee must be officially employed, and he must be a personal income tax payer at a rate of 13%.

To apply for a property deduction for two places of work, you need to make a note when drawing up the application about the proportions in which to distribute the deduction amount between employers.

Legislative acts on the topic

You should study the following documents:

Document	Name
clause 3 and clause 4 of Art. 80 Tax Code of the Russian Federation	About submitting documents for a tax deduction to the Federal Tax Service at the place of registration
clause 2 art. 88 Tax Code of the Russian Federation	About the 3-month period for desk audit of documents submitted to the Federal Tax Service for tax deduction
clause 6 art. 78 Tax Code of the Russian Federation	About the refund period (1 month) of funds previously paid towards tax
Letter of the Ministry of Finance dated May 18, 2015 No. BS-4-11/8256	About the period (month) of a desk audit of documents for tax deductions from an employer
Letter of the Ministry of Finance of the Russian Federation dated March 21, 2016 No. 03-04-06/15541	The fact that personal income tax will no longer be withheld from wages immediately upon submission of an application and notification from the Federal Tax Service
clause 8 art. 220 Tax Code of the Russian Federation	On the right of an employee to receive a tax deduction for any place of work or several at once
Letter of the Ministry of Finance of the Russian Federation dated October 6, 2016 No. BS-4-11/18925	Approval of an application form for a property deduction for two employers
Letter of the Federal Tax Service for Moscow dated August 09, 2006 No. 28-10/71501,	The fact that it will be possible to re-apply for a tax deduction to the Federal Tax Service when changing jobs only from the new calendar year

Typical design mistakes

Mistake #1. Waiting until the end of the tax period to apply for a property deduction.

The notification can be submitted at any time, and you will not have to wait until the end of the period for the money to be transferred to your account.

Mistake #2. You cannot fill out an application for a deduction when purchasing a home in the middle of the year.

You can apply for a deduction in the middle of the year; the balance of the amount due to the taxpayer for previous months will be received in the new year through the Federal Tax Service.

Answers to common questions

Question No. 1. I work not under an employment contract, but under a civil law agreement, can I claim a tax deduction from the head of my company?

No, the employee must be employed under an employment contract in order to be able to exercise his right to any deduction.

Question No. 2. I work part-time, can I ask my employer to issue me a tax deduction?

Yes, the length of the working day does not play a role in this matter.

One click call

According to the legislation of the Russian Federation, when purchasing an apartment, house or land, you can get back part of the money in the amount of the income tax you paid. This tax deduction is prescribed in the Tax Code of the Russian Federation (Article 220 of the Tax Code of the Russian Federation) and is aimed at providing citizens with the opportunity to purchase or improve their housing.

That is, if you officially work and pay income tax (all hired workers transfer it to the budget), and purchased an apartment or house, then you can return the income tax paid in the amount of up to 13% of the cost of the apartment/house (in addition, you can also return 13% of mortgage interest and some other expenses).

In what cases can you get a property deduction?

By taking advantage of the property deduction, you can return part of the expenses for:

direct purchase and construction of housing(apartment, private house, room, their shares);
acquisition of land with located on it residential building or for the construction of a residential building;
expenses for paying interest on targeted loans ( mortgage loans) for the construction or purchase of housing;
expenses associated with finishing/repair housing (if it was purchased from the developer without finishing).

Deduction NOT provided:

Tax deduction amount

The amount of tax you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

Example 1: In 2016, Ivanov A.A. I bought an apartment for 2.5 million rubles. At the same time, in 2016 he earned 500 thousand rubles and paid income tax of 65 thousand rubles. In this case, the maximum amount that Ivanov A.A. will be able to return it is 2 million x 13% = 260 thousand rubles. But for 2016 directly, he will be able to receive only 65 thousand rubles (and 195 thousand will remain for return in the following years).

Example 2: In 2016, Vasiliev V.G. bought an apartment for 1 million rubles. In 2018 Vasiliev V.G. I learned about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can return 1 million rubles. x 13% = 130 thousand rubles. Considering that Vasiliev earned 400 thousand rubles in 2016-2018. annually and paid 52 thousand rubles. income tax, then in 2019 he will be able to return: 52 thousand rubles. for 2016, 52 thousand rubles. for 2017 and 26 thousand rubles. (balance of 130 thousand) for 2018.

One-time right to deduction

Currently the restrictions apply as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in your life (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of a deduction of 10 thousand rubles, you will never be able to receive a larger property deduction when purchasing a home.

Example: in 2013 Sakharov A.T. purchased an apartment for 1,500,000 rubles and took advantage of the tax deduction after the purchase. In 2018, Sakharov A.T. bought an apartment again for 2,000,000 rubles. He will not be able to receive a deduction of 500,000 rubles up to 2,000,000.

When purchasing a home after January 1, 2014(if you have not used the deduction earlier), the property deduction can be used several times, but maximum size The deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2,000,000 rubles. (260 thousand rubles to be returned).

Example: at the beginning of 2018 Gusev A.K. bought an apartment for 1,700,000 rubles. In September 2018, he also purchased a room for 500,000 rubles. At the end of 2018 (in 2019) Gusev A.K. will be able to apply for a deduction of 2,000,000 rubles: 1,700,000 for an apartment and get 300,000 rubles for a room.

Please note: If you received only a basic deduction for housing purchased before January 1, 2014, then you can receive a tax deduction on interest when purchasing a new home with a mortgage. You can read more about this opportunity in our article - Repeated property deduction for mortgage interest

You can learn more about the restrictions on receiving a property deduction in the article: One-time property deduction when purchasing an apartment/house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you prepare the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions for submitting documents to the tax authorities. If you have any questions while working with the service, professional lawyers will be happy to advise you.

What documents are needed?

To apply for a tax deduction you will need:

identification document;
declaration 3-NDFL and application for tax refund;
documents confirming your expenses;
documents confirming the paid income tax (certificate 2-NDFL).

When do I need to submit documents and for what period can I get a tax refund?

You can return the money under the property deduction starting from the year in which you have in your hands:

payment documents, confirming the expenses incurred for the purchase of an apartment/house/plot;
documents, proof of ownership of housing: an extract from the Unified State Register of Real Estate (certificate of registration of ownership) when purchasing an apartment under a sale and purchase agreement or an acceptance certificate when purchasing housing under an equity participation agreement.

If you bought an apartment in the past and did not apply for the deduction immediately, then you can do it now (there are no restrictions on the timing of receiving the deduction). The only thing is that you can return your income tax in no more than three last year. For example, if you bought an apartment in 2016, and decided to apply for a deduction in 2019, then you will be able to get your tax back for 2018, 2017 and 2016 ( detailed information You can find information about when and for which years you can return the tax in our article: When and for which years should you apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return income taxes over several years until you “exhaust the entire amount” (see).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time is spent checking your documents by the tax office).