When purchasing an apartment, you can get a tax deduction (as with training, although the procedure is slightly different here - you can learn more about it). To do this, you need to submit 3-NDFL declarations and other documents to the IFTS at the place of registration. The tax code provides for the features of obtaining a deduction not only upon purchase, but also after. It is these features that we will analyze further.
Documents for tax deduction when buying an apartment documents
A tax deduction for the purchase of an apartment is provided in the following cases:
- For a new building or the purchase of an apartment or a share in it in the country.
- To pay interest on a targeted loan received from lending authorities for the purchase of an apartment.
Deductions are provided in the amount of 13% of two million rubles and 13% of three million rubles to pay interest on the loan.
List of documents for registration of a tax deduction for the purchase of an apartment
If a citizen has not used the entire amount of compensation, then it can be received in the next tax periods when purchasing other property.
If the apartment was bought by the spouses, then it will be considered their joint property. Since 2014, the deduction between spouses is divided and everyone can claim it.
You can't claim a tax deduction in 2018 if:
— The purchase and sale transaction was carried out by interdependent persons. These include: spouses, parents, children, brothers, sisters, guardians and wards.
- If the purchase was paid for by maternity capital, from the employer or the budget.
When can I apply
Deadlines are not specified by law. You can apply for tax only in the period following the year after the purchase. For example, you bought an apartment in May 2015. In this case, you can receive a deduction no earlier than May of the next year. In this case, the return is issued for the entire year, that is, from January to December.
Let's look at one more example. The purchase of an apartment under a share agreement was made in 2014. The acceptance certificate was signed in 2016. The certificate was received only in 2017. In this case, you can apply for compensation as early as January 2018, because the act was signed two years ago and the right has already arisen.
What documents are needed for a tax deduction for the purchase of an apartment
To receive a tax deduction when buying an apartment in 2018, the following documents must be submitted:
- declaration 3-NDFL;
- the passport;
- certificate 2-NDFL;
- an application for a property deduction.
Additional information is required when buying or receiving:
- Real estate under a contract of sale;
– Housing under an equity participation or assignment agreement;
- land plot;
- Building your own house;
— Mortgage in a new building.
If the spouses acquire common property, then you need to write an application for the distribution of the deduction and a marriage certificate.
When receiving a deduction for a minor, you must provide a birth certificate and a certificate of ownership.
If registration is necessary for pensioners, then they should additionally present a pension certificate.
How to get: timing
You can also get a tax deduction through your employer. This can be done in two ways:
— At the tax office. It is necessary at the beginning of the year following the year of purchase to take a 2-NDFL certificate and fill out a 3-NDFL declaration based on the documents received for the apartment. Next, take all the documents to the tax office. After verification, you will be given a deduction, but only up to the withholding income tax from your salary. Supporting documents must also be submitted in the following year so that re-registration can take place and you can receive the rest of the deduction. Registration is possible only by a working person, even for a child.
— At the employer. To receive compensation at work, you must first obtain a certificate from the tax office stating that you are entitled to a property deduction. Thanks to this, income tax will not be charged from the month when the confirmation was received until the end of the year. It turns out that payments to you will be made monthly. For further re-submission of the balance, you need to receive a certificate again next year for confirmation. Submission of all documents is carried out by the employer himself without a statute of limitations.
If you are in equity participation, how to apply
Receiving a deduction when buying a home by concluding an equity participation agreement is a possible and even necessary procedure.
An important condition is the availability of an act of acceptance and transfer of the apartment or a certificate of ownership, which can be obtained when the house is put into operation.
According to the legislation, the payer can receive compensation only from the amount of actual expenses for the purchase of an apartment. However, they may include:
- the cost of acquiring housing in a house under construction;
- expenses for the purchase of finishing material;
- the cost of finishing and developing estimates, if the apartment was bought without finishing.
Correctly distribute your expenses, and also collect a single set of documents.
Return of personal income tax when buying an apartment in 2018 in a mortgage
To receive a tax deduction for mortgage housing, you need to collect and provide a set of documents:
- declaration 3-NDFL;
— certificate 2-NDFL;
- checks and receipts, as well as payment documents;
- contract for the purchase of housing;
- certificate of ownership;
- act of acceptance and transfer;
- loan agreement;
- a statement of the interest paid for the year.
It is necessary to hand over not original documents, but their copies. Legislation allows you to send a package of documents by mail (do not forget to attach an inventory) or online (instructions are presented on the official portal). For many, this is very convenient. If the list is insufficient or contains errors, then this can be found out after a long time, as the process may be delayed. Although the procedure for obtaining a deduction will be the same.
Return to mortgage
If an apartment bought on a mortgage is issued to all family members, that is, everyone has their share, then any adult citizen who works and pays personal income tax has the right to submit documents. It is worth saying that if the apartment is registered for a minor child, then the parents can still receive compensation.
To receive compensation, you need the same documents as when buying a regular home.
In addition, you also need to confirm that you really have a mortgage loan, and also present a certificate from the bank with the calculation of interest paid. You will also have to prove that you own the apartment. And when registering an apartment for a child, the documents provided for reimbursement must also contain those that will confirm the degree of kinship.
How long will you have to wait
The tax inspectorate at the place of registration is engaged in the collection of documentation. To do this, collect all the documentation and submit it for verification. You can apply within three years. For an earlier period, you can return the funds only through the court. Samples of how to fill out declarations and applications can be found directly in the inspection, as well as forms. Moreover, they can be downloaded from the official website of the tax. Please note that when applying for a tax refund, documents are submitted for the entire year. And if you need to report also for the sale, then the documents are submitted before the 30th of April.
If you have questions, consult a lawyer
You can ask your question in the form below, in the online consultant window at the bottom right of the screen or call the numbers (24 hours a day, seven days a week):
Everyone knows that income tax affects every citizen of the country. Its size has a direct impact on the income of individuals. The question of how to issue an income tax refund is relevant for the vast majority of Russians.
According to the current legislation, in 2015 the state (subject to the payment of personal income tax by a citizen) can return to him 13% of the cost of voluntary pension insurance, utility costs, the cost of education and treatment. Also, a tax deduction is issued for other serious expenses.
The return of income tax during construction, for treatment, for education, for an apartment, for children, for a working pensioner is carried out according to an identical scheme. To receive a social deduction, it is necessary to collect and submit a package of documents to the regional tax office. The list of documents may vary. It directly depends on the basis for receiving the deduction.
So, for what you can return the money from the state?
- for medical services, treatment and prosthetics of teeth, medicines;
- training and insurance, including voluntary pension;
- education of children up to the age of 24;
- for property (purchase and construction of housing, repairs).
Principles of processing documents for the return of personal income tax
The main thing that is required from the applicant is to confirm the transfer of the requested amount of tax to the state budget.
To do this, a certificate of form 2-NDFL is issued. It can be obtained from the accounting department at the place of work.
Form 3-NDFL (declaration of income) is also filled out.
In addition, you will need to prove the expenses incurred. As supporting documents, checks, other fiscal forms, contracts concluded in the name of the applicant are used.
The deduction can also be obtained by making expenses in the interests of the child. In this case, checks, contracts (for example, for the provision of educational services), etc. can be supporting documents.
The mandatory package of documents for submission to the tax office also includes copies of the TIN, identity cards and details of the bank, savings account of the applicant, to which the amount of the deduction (personal income tax return) will be credited.
Tax refund deadlines
The deadline for the return of income tax is determined by law. The procedure includes several stages. After submitting a package of documents to the tax service, within 3 months, they conduct a desk audit of the submitted papers. Subsequently, a decision is made on the accrual of a tax deduction, of which the applicant is notified in writing.
Upon positive consideration of the appeal, the applicant draws up a document on the return of the established amount to a bank or savings account. The accrual is made within 30 calendar days.
Income tax refund for treatment and medicines
You can return part of the funds spent on treatment or medicines. Even if you have performed any procedures for the treatment or implantation of teeth, any kind of medical examinations, surgeries, bought expensive medicines, you can get 13 percent back for everything.
Of the documents you need to provide:
- certificate 2-NDFL for the past year;
- declaration 3-NDFL;
- a written statement of the desire to receive a tax deduction;
- the original and a copy of the contract for the provision of medical services, checks or other supporting documents;
- a certificate of payment for medical services to be submitted to the tax service, filled out in a special form;
- a copy of the license of the medical institution (if there are no details in the contract);
- if the taxpayer wants to return the tax for the treatment of his child, wife or parents, then you need to provide a copy of the birth certificate or marriage certificate;
- bank details to which money should be transferred.
If you plan to receive a tax deduction for medical services and medicines, immediately after the procedures or the purchase of drugs, ask for an agreement, a copy of the license, standard prescriptions, a sales receipt and other papers.
What is the maximum tax deduction you can receive for treatment?
- as a general rule, the amount of taxes that must be returned should not exceed 120,000 rubles of the total amount spent on all types of treatment over the past year;
- however, in the event that you had to pay for expensive treatment, the amount of income tax refunded is not limited.
How long can I get a tax deduction?
- Income tax refund is issued at the end of the tax period, which corresponds to one calendar year;
- There are times when a person did not have time to submit documents on time or simply did not know about such a possibility. Then the application period is extended to three years.
At the same time, if you are going to submit documents for a tax refund for three years at once, you will need to collect a package of documents for each year separately, for example, for training or long-term treatment.
Tax deduction when buying an apartment in 2015
Most of our fellow citizens know that 13% of real estate income tax can be returned back, but the tax deduction is limited to 2 million rubles. This amount refers to the tax base. With the existing 13% personal income tax rate, the payer can return at most 260 thousand rubles.
In order to receive this payment, a person must work officially and pay taxes to the treasury. Based on the amount of taxes paid for the calendar year, a person for several years will be able to return the tax deduction for an apartment or plot.
It was possible to use the right to receive a tax deduction for the purchase of an apartment only once in a lifetime, and this applies to those citizens who bought real estate before 2014.
Currently, since 2014, the right to a tax deduction is limited not by a single payment, but by the amount (2 million deductions / 260 thousand refunds). For example, if you bought an apartment for 1 million rubles, then the income tax refund in 2015 will be no more than 130 thousand rubles. Another 130 thousand rubles you can use later. In fact, you can return these 13% from 2 million rubles in total several times from several objects.
Documents to be provided:
- certificate 2-NDFL;
- declaration 3-NDFL;
- application for the return of personal income tax;
- certificate of ownership (copy);
- a contract of sale or share ownership;
- document confirming payment;
- if repairs were made, then provide cash and sales receipts, invoices, acts of work performed and purchases of materials, account statements, etc.);
- loan agreement, if there is a loan;
- when buying real estate in the name of the child, his birth certificate.
You can file a declaration every year until the amount of the payment ends. This happens if the amount of taxes you paid to the treasury does not cover for one calendar period the amount of the payment that the tax authorities owe you.
We think that many have heard about the existence of a tax deduction for the purchase of their own housing, but it is not always clear what nuances exist in the law and how to use this deduction correctly. Let's look at this topic in more detail. How to get a tax deduction for the purchase of real estate, what documents will be required to return 13 percent from the purchase of an apartment in 2020.
What are tax deductions
A tax deduction is the amount by which the taxable base is reduced due to certain circumstances. When we talk about the tax on your income, the taxable base will be the money you earn, from which you must pay personal income tax to the treasury - personal income tax.
Thus, if, relatively speaking, we are talking about a tax deduction of one million rubles, this means that you are allowed not to pay personal income tax on one million rubles of your income, which in Russia is 13 percent. In this example, it is 130 thousand rubles. Therefore, the deduction will be equal to one million, and the money actually saved on taxes will be 130 thousand. These concepts should not be confused.
In Russia, there are various types of tax deductions, when the state helps citizens a little in a given situation. The list of such deductions in Russia, in particular, includes:
- housing allowances,
- deductions for children - they can be issued by both parents up to the 18th birthday of the child (sometimes even up to 24 years old),
- medical bills,
- deductions for education (including additional - up to a driving school),
- donations to charity,
- deductions for voluntary life insurance, etc.
Which real estate can be deducted
Purchasing an apartment is a special case of the real estate situation. You are entitled to a tax deduction if:
- buying a room, apartment or house,
- buying a share in a room, apartment or house,
- buying a plot of land under a residential building,
- buying a share in such a plot,
- servicing a loan taken to purchase any of the above objects - in simple terms, we are talking about mortgage interest.
How much is deducted from the purchase of an apartment or house
Does it make sense to make a deduction
It does, if your official earnings are high enough. If your employer does not pay you a salary “in an envelope”, while your official earnings are the minimum allowable amount, then most likely you will be able to take advantage of the deduction in full for the foreseeable future.
Of course, if you officially receive the minimum wage, you will need to return taxes from it for a long time. And given that every year you need to confirm your desire to use the deduction, you will quickly get tired of it.
Above, we gave an example with a fairly average salary of 30 thousand rubles before tax (on hand this is 26,100 rubles). Even to receive the maximum deduction, with such a salary, it would take only six years. And in some cases, people can get higher salaries, receiving a maximum deduction for two or three years.
This money will not be superfluous for buyers of an apartment in a mortgage. Since the deduction for mortgage interest is even higher than the deduction for the home itself, it makes sense to use it for as long as necessary. It is obvious that people who buy housing on credit are not rich enough to squander the opportunity that the state gives them in this case.
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If you have become a happy owner of real estate, then sooner or later the question will arise: what documents are needed to return 13 percent from the purchase of an apartment and what to do next after you have bought an apartment?
In fact, the list of documents is not that big. But without knowing this list, filing a declaration for the return of personal income tax will be difficult. But let's talk about everything in order.
In order to exercise the legal right to receive a property deduction, you need to prepare documents for a tax refund when buying an apartment.
In each specific situation, the list may change, and we will consider the most popular options for obtaining a tax deduction when purchasing real estate.
1. Certificate of the established form 2-personal income tax. It is compiled by the accounting department in the place where you work and receive official income. It reflects the amount of taxes that have been accrued and deducted from the employee's salary. It is here that the amount of personal income tax that can be returned from the state is indicated.
2. Tax return 3-personal income tax. This document must be filled out on your own or use the services of special services.
The easiest and fastest way to file a 3NDFL tax return is to leave it, after which within a few hours you will receive a ready-made form by e-mail, with which you can safely go to the tax office.
3. Certificate of registration or TIN.
4. The passport.
5. Statement for income tax refund, which contains the details of your bank account (not the card number!). As a rule, this registration of this document takes place directly at the tax office, when the inspector accepts your package of documents for tax deductions.
The 2-NDFL certificate and the 3-NDFL declaration are submitted in the original. Passport and TIN, usually, it is enough just to show at the time of delivery, but it is better if you have copies of these documents with you. Just in case…
Documents for the apartment
Here the set may be different.
You bought a ready-made property
In this case, photocopies of documents for the acquired housing will be required (they do not need to be certified):
- Certificate of registration of ownership or share in the purchased object.
- Contract for the sale and purchase of residential space. It must indicate the amount for which the property is purchased.
- Act of acceptance and transfer of housing.
If housing is purchased at the construction stage
If the purchase of real estate took place on (for example, under an equity participation agreement - DDU), then in this case the main document that you became the owner of the residential premises is the Transfer and Acceptance Certificate, and not the Certificate of Registration of Property, which, as a rule, is issued a lot later.
Here is a list of required papers:
- The act of acceptance and transfer of real estate.
- Agreement of equity participation in the construction of housing.
- Receipts and checks for payment of the amounts specified in the contract.
- If the apartment is rented without finishing and this is stated in the contract, then collect all checks and receipts for payment for building and finishing materials, as well as housing repairs.
mortgage documents
If real estate is bought using, then you need to add a few more important papers. They will significantly increase the amount of income tax refund.
- Agreement on obtaining targeted funds for the purchase of a property.
- Schedule of the required repayment (indicating the loan funds and interest on them).
- Certificate from the bank on the interest paid during the year on the mortgage. It is issued on a special form for submission to the tax authorities. Therefore, we need original!
- Photocopies for payment. As a rule, this is optional. But, as they say, the more papers, the better.
Owners - several people
If housing is purchased in a common, then additional documents will be required.
Spouses property
If housing is acquired by spouses in joint ownership, in this case it will be required:
- A photocopy of the marriage certificate.
- A written application for the distribution between the spouses of the entire amount of the property tax deduction, in accordance with their decision. It is drawn up at the first filing of the 3-NDFL declaration and signed by both parties.
If the apartment was acquired in joint ownership before January 1, 2014, in this case such an agreement was always drawn up.
But starting from 2014, this is done if the cost of the purchased apartment is less than 4 million rubles. If the purchase amount is more than this amount, then each of the spouses can receive their maximum deduction in the amount of 2 million rubles, so there is no point in such a statement.
child property
If the property was purchased for a minor child, then in this case the parent has the opportunity to claim a tax deduction. The only condition is that the parent has not previously exercised his right to return the property deduction.
In this case, you must provide:
- Child's birth certificate.
- Certificate of ownership of the acquired property, issued to the child.
Owner - retired
If you still have questions, then ask them below in the comments. We respond quickly and with pleasure!
In order to issue a property deduction when buying an apartment, house or land through the tax office, you will need the following documents:
If the purchase of an apartment was made with mortgage(or home loan) and produced refund of interest paid, then additionally presented:
In the event of a property purchase spouses in joint ownership
- . Submitted to the IFTS original statements. You can download a sample application here: Application for determining shares in joint ownership;
- Copy marriage certificates.
for a child additionally provided:
- Copy birth certificates;
- Application for determination of shares(if there are both parents in the equity participation);
In the case of independent construction:
If you receive a tax deduction finishing/repair:
You will also need:
- TIN number(should be specified in the declaration). You can find it in your "Certificate of registration with the tax authority" or on the website of the federal tax service (http://service.nalog.ru/inn-my.do).
- Account details, to which the money will be transferred (should be indicated in the tax refund application).
It should be noted that in order to avoid delays and refusals, you should contact the tax service with the most complete package of documents.
Preparation of documents using the service "Tax Refund"
The Tax Refund service will help you quickly and easily prepare a 3-personal income tax return, an application for a tax refund and an application for the distribution of the deduction. We will instruct you in detail on the submission of documents to the tax authorities and answer all questions.
How to certify copies of documents?
By law, all copies of documents must be notarized or independently certified by the taxpayer.
In order to certify yourself, you must sign every page(not each document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date. In this case, notarization is not required.