Property tax deduction when purchasing an apartment. Rules for obtaining a tax deduction for an apartment: registration procedure and what documents are needed for this

A tax deduction for the purchase of an apartment in 2017/2018 involves a refund of funds in the amount of the deduction, the payment limit is limited to 260 thousand rubles, they can be carried out more than once, the balance goes over to the next year.

According to current legislation, a citizen with official employment has the right to a tax deduction if he purchases an apartment in 2017/18.

The ability to return part of the funds spent on purchasing housing has certain limitations that are worth understanding.

Refunds are made in two ways - through the tax office or through the management of your organization.

How is tax deduction determined?

Although changes have been made to the legislation, a deduction in the case of purchasing an apartment can still be received by a citizen who is officially employed and transfers a 13 percent personal income tax contribution to the budget.

Based on this article, when purchasing a new home, a citizen has the right to receive a deduction in the amount of 13% of the cost. These include:

purchase of living space ();
purchase of a plot of land for construction ();
private construction costs;
mortgage interest payment;
costs of repair work in purchased housing.

There are two cases when a refund is not made: when the limit is exhausted or when the property is purchased from close relatives.

These include spouses, parents, and siblings. These conditions are specified in Article 105.1 of the Tax Code.

How much is the payout limited?

When purchasing an apartment in 2017, you can return 13% of the maximum amount of 2 million rubles. It turns out that the maximum payment is limited to 260 thousand rubles.

Refunds are made gradually. During the year, a citizen has the right to receive only the amount that he paid for this reporting period as income tax.

The remainder of the total refund amount is transferred to the next year. This will be repeated until the payment is made in full.

Important: the return limit is 13% from two million rubles, namely 260 thousand rubles.

The procedure for processing a return depends on the year in which the property was purchased.

If the property was purchased before January 1, 2014, the individual is only entitled to one refund. In this case, the purchase amount does not matter. If living space was purchased for 1 million rubles, the refund will be 130 thousand. If transactions are subsequently made, this citizen will no longer be able to submit documents for a refund.
If the purchase was made after January 1, 2014, the tax deduction requirement may be multiple. In this case, the total limit will be the same 260 thousand per person.

Thus, if the property is transferred to ownership after January 1, 2014 and its value is less than 2 million rubles, you can receive an additional deduction specified by law in subsequent transactions.

Who can count on a refund

To apply for a deduction, the following conditions must be met:

official employment and regular deduction of 13 percent income tax;
the seller is not a close relative;
if the property was purchased before January 1, 2014, the deduction has not yet been applied;
if the transaction was made after January 1, 2014, the return limit has not been exhausted;
government programs (including ) were not involved in the acquisition;
the employer did not bear part of the costs of purchasing housing (sometimes the company where the buyer works can pay a certain part of the cost).

If all these requirements are met, a citizen has the right to expect that he will be provided with a 13 percent deduction in proportion to his contributions to the budget.

Ways to receive a tax deduction

There are two ways to receive a refund when purchasing real estate:

through the head of the organization where the applicant works;
through the tax office.

In the first case, the citizen is sent to the tax office and notifies of his right to receive a refund.

Then he receives confirmation, which he passes on to the manager.

As a result of these actions, the 13% tax will not be deducted from the employee when calculating wages.

To receive a tax deduction when purchasing an apartment, taking into account the changes in 2017, you should contact the tax office.

There you need to submit a package of documents, including the completed form 3-NDFL.

Then the citizen will be paid a part of the compensation commensurate with the taxes transferred to the budget.

Important: Whatever return method you choose, you must visit the tax office annually and submit a package of documents.

It is worth considering that when paying through the tax office, you can return the amount for the entire calendar year at once.

In the case where the deduction is paid through the manager, the funds will be received from the month the confirmation is submitted, and this document itself is valid only until the end of the calendar year.

This is not the most profitable way if the apartment was purchased in the middle of the year.

The situation will become more complicated in the second year of receiving the payment. Documents confirming the right to deduction can be submitted only from the beginning of the calendar year, and the notification itself is issued within 30 days.

For the first month, income tax will be withheld, since the employee simply will not have time to provide confirmation.

Pros and cons of payment methods

Receiving a refund through the leadership of your organization has some advantages. In particular, these are the timing of payments.

The tax office will issue a refund only when the calendar year ends.

And when received through the manager, the funds are paid a month after the transaction, but in separate parts.

On the other hand, changing jobs will not affect payments through the tax office.

But the funds will no longer be returned through the manager.

Confirmation of the right to receive a tax deduction when purchasing an apartment (even if you change your place of work) can be obtained only once during the 2017 calendar year.

Important: when choosing a deduction through a manager, you will not need to present a completed form 3-NDFL.

In some cases, you can combine both methods of receiving funds.

For example, when purchasing real estate in May, you can receive payments for the months from June to December through your employer.

All that remains is to submit a package of documents with a completed declaration to the tax office in order to make a refund for the period from January to May.

This method is preferable if the transaction was completed in the middle of the year.

Funds arrive within a month after purchase. At the same time, tax payments for the first half of the year are compensated.

The disadvantages of the combined method include the fact that you will have to prepare a package of documents twice.

Considering all that has been said, returning funds through the tax office requires less effort and allows you to receive the entire amount based on the results of the past reporting period.

However, you will have to wait until the end of the calendar year to submit your documents.

For those who want to receive payments within a month, it is better to issue a confirmation and present it to the manager.

If it is possible to submit a package of documents twice, it is worth combining these two methods.

Then you can receive a refund for the entire tax period and in a short time.

List of documents for filing an application

To apply for a tax deduction when purchasing an apartment in 2017, taking into account all the changes, you need to collect the following list of documents:

application in the approved form;
certificate in form 2-NDFL;

copy of the passport;
a copy of the purchase and sale agreement;
a copy of the document confirming ownership (a certificate of title can be presented if we are talking about a finished object);
copies of payment statements recording the payment;
copy of the certificate;
income statement for the previous calendar year in form 3-NDFL.

Important:if the applicant is married, the tax service may request an additional application for the distribution of the deduction between the spouses. An approved template is provided for this document.

How to fill out the declaration correctly

If a citizen plans to receive a refund when purchasing an apartment in 2017 through the tax office, he will need to prepare a tax return.

Considering the average salary, and without a calculator, the conclusion suggests itself that the deduction is divided over several years.

The declaration will need to be submitted annually, while entering data on the balance of funds into the form.

You will need to enter the following information into the document:

information about the individual submitting the declaration;
the amount of income received on Russian territory;
cost of purchased apartment (); if the form is filled out again, the deduction received and the remaining amount are entered.

The completed form can be submitted directly by the applicant himself or his authorized representative.

How are the conditions different for pensioners?

Unlike working citizens who have not reached retirement age, the remaining tax deduction for pensioners when purchasing an apartment can be transferred to previous reporting periods.

The limit is three tax periods preceding the year in which the balance appears.

Since 2014, adjustments have come into effect that change the procedure for paying tax deductions to pensioners when purchasing an apartment.

Both working and retired pensioners can now carry forward the balance to previous reporting periods.

Previously, such an opportunity did not exist for citizens continuing to work in retirement.

There is another option. Non-working pensioners are not given the opportunity to take advantage of tax deductions when purchasing real estate.

The fact is that state pensions are not subject to income tax. Therefore, a non-working pensioner has no opportunity to return it.

Changes regarding mortgage payments

Previously, there was no limit on mortgage interest from which a tax deduction was made when purchasing an apartment.

Now the limit is 3 million rubles. To receive a mortgage payment, the following conditions must be met:

Loan funds must be spent on purchasing property in the Russian Federation.
The issuance of funds must have a precise purpose - for example, developing a site, buying a house.
For property acquired before January 1, 2014, deductions are made only for part of the funds for housing.
When the property was transferred into ownership after January 1, 2014, a citizen can count on a personal income tax refund on credit interest.

In this case, only taxes paid within the last three years are refundable.

In general, the procedure for providing a tax deduction when purchasing an apartment in 2017/2018 has not undergone significant changes.

The rules introduced in 2014 remain in force. You can get a refund from two million rubles spent on purchasing property, and from three million interest on the mortgage.

Documents for tax refund when purchasing an apartment

As you know, when buying an apartment, the amount of tax deduction in 2017 has its own limit. Moreover, it depends not only on the restrictions established by law, but also on the circumstances of a particular person purchasing housing. In our consultation, we will pay attention to the main points related to the amount of deduction.

Total amount of deduction when purchasing an apartment

The right to claim tax deductions on property is established by Article 220 of the Tax Code of the Russian Federation. In fact, this is part of the actual costs incurred for the purchase of housing, which the state allows to be legally withdrawn from income tax.

Based on paragraph 3 of Article 220 of the Tax Code of the Russian Federation, the maximum deduction when purchasing an apartment without a mortgage is 2 million rubles.

This means that when purchasing an apartment, the amount of tax refund in 2017 cannot exceed 260,000 rubles. It is calculated using a general unified formula:

2,000,000 rub. × 13% = 260,000 rub.

Inspectors usually track what amount of tax deduction when purchasing an apartment is declared in the 3-NDFL declaration - 2 million rubles or less. They compare it with the attached copy of the purchase and sale agreement, which indicates the price of housing agreed upon by the parties (they may also request the original).

Therefore, in practice, the buyer usually strives for the price of the residential property in the contract to be at least 2 million rubles. This makes it possible to fully use the tax deduction. How much is returned when buying an apartment is the second question, which naturally fades into the background.

The deduction amount is slightly larger when purchasing an apartment with a mortgage. It amounts to 3 million rubles from the repaid interest on the loan (clause 4 of Article 220 of the Tax Code of the Russian Federation).

That is, the maximum amount of personal income tax refund when purchasing an apartment using a mortgage loan (loan) can be 390,000 rubles.

Right to deduction

Take advantage of the right to a housing deduction and. Accordingly, each tax resident of the Russian Federation has the right to receive the maximum amount of personal income tax refund when purchasing an apartment only once. Moreover, this right is not tied to:

to the year in which the housing issue was resolved;
the date of registration by Rosreestr of the ownership of the residential property for the buyer.

In regions of Russia, where housing costs an average of 2 million rubles, individuals have every chance of receiving the maximum deduction amount for 2016 when purchasing an apartment.

And vice versa: when the cost of housing is up to 2,000,000 rubles, the amount of the tax deduction when purchasing apartment No. 1 cannot be used in full, so it automatically goes to the possible purchase of the next home in the future.

Please note that you can take advantage of the tax deduction amount when purchasing an apartment in 2016, even if it was your second home purchased. Provided that the first one cost less than 2 million rubles. But until 2014, the deduction could be claimed for only one object of your choice.

Now you know from what amount of an apartment purchase the tax is refunded. However, this is not enough: you need to receive an official (white) salary.

Many people are interested in how much personal income tax is reimbursed when purchasing an apartment under a preliminary purchase and sale agreement? Not at all! Even if there is an apartment acceptance certificate and payment documents for expenses under this agreement. The fact is that the housing is not yet owned (letter of the Federal Tax Service of Russia dated August 29, 2013 No. BS-4-11/15716).

If the price of housing in the contract is understated (beneficial to the seller, who owned it for less than 3 (5) years), how much personal income tax is returned when purchasing an apartment in this case? It depends only on the price of the apartment specified in the contract. Otherwise, be prepared to prove in court that the transaction price is too low and you actually incurred more significant costs to purchase this property.

Real and virtual money

The home buyer has the right to choose the procedure for returning personal income tax when purchasing an apartment:

Through the territorial inspection of the Federal Tax Service at your place of residence.
Through the employer's accounting department.

Despite the fact that the investment attractiveness of residential real estate was clearly declining in 2015 and at the beginning of this year, the second half of this year in Moscow itself set a record for the number of transactions with primary housing – almost 4 thousand. And this is only in the capital. Moreover, the cost of housing in large cities is incomparably higher than in small towns and villages. The reason for such a sharp jump, as realtors say, was pent-up demand. And the fact that the construction of square meters due to the current crisis will probably be reduced. It is also important that the provision of tax deductions for the purchase of an apartment in 2017 will continue. Let's look at the procedure for providing compensation.

To whom

To everyone officially employed;
To a home buyer for whom the employer paid a 13% tax rate during the reporting period;
An owner who has not previously legally used the right to an INV.

For what

Home construction;
Purchase of residential real estate of any format, acquired using your savings or mortgage;
Expenses for arrangement or repair (documented);
The interest paid on a mortgage loan.

It will not be possible to reimburse part of the costs to those citizens who:

purchasing real estate before 2014 and using the deduction (option I);
after this period, they invested in several residential properties and also exhausted the limit (option II);
the apartment was bought from parents or children;
do not work according to a work book;
housing was purchased using any type of government assistance;
received real estate from the employer, or to whom the employer paid for part of it.

You can receive a property tax deduction when purchasing an apartment in 2017:

One time. If, according to the Tax Code of the Russian Federation, square meters were purchased according to option I. The amount spent per square footage does not matter;

Repeatedly. When housing was purchased after this date, the total deduction should be no more than 260 thousand rubles for each owner for their entire life.

Maximum

Almost all owners of real estate purchased under option 1 have already filed deductions. Therefore, it would be natural to consider the second option.

260 thousand rubles. we obtain based on the fact that the maximum return of the 13% MT cannot exceed 2 million rubles. The exception is interest paid on a mortgage loan. Here the maximum threshold is 3 million rubles. and the return borders on the amount of 390 thousand rubles.

Payment period

Individuals can receive a tax deduction when purchasing an apartment in 2017 starting in 2018. And until completely exhausted.

This is due to the fact that the INV for the purchase of an apartment cannot be greater than the amount of pension for the reporting year. The higher the salary, the faster you can receive all the compensation due.

Documentation

You can submit the necessary documents on any day of the year following the year of purchase of the property. Although many owners try to do this at the beginning of the year, the state does not limit this period only to the first quarter. To the question: “When can I get a tax deduction when buying an apartment in 2017? “It’s best to answer that the sooner the documents for compensation of expenses are sent, the faster the funds will arrive.

Documents – a copy of the passport, an application for a refund of the deduction; declaration 3-NDFL; standard salary certificates; documents confirming payment for the purchase and costs of updating it.

Additionally required:
DCT of square meters and its copy;
If it is not yet possible to register housing ownership, then you need a DDU and a transfer acceptance certificate;
If the property is already registered, then a certificate of ownership. After July 15, 2016, an extract from the Unified State Register is issued instead;

If an apartment or room was purchased with a loan, then such an agreement is additionally provided with its repayment schedules and the interest paid on it.

There is an option to obtain an INV faster by contacting your employer. Having received the right to do so from the tax office. After submitting the application, a month later you need to go back to the same place to get the signed form and return it to the employer.

Bottom line The INV may be larger if, for example, an apartment costs 4 million rubles. and more and is registered as the property of both spouses. And even if formally there is only one owner.

By knowing your rights, you can significantly increase compensation payments and reduce your costs.

Tax legislation allows taxpayers to use property deductions for acquired real estate. To do this, you need to collect a package of documents and submit it to the tax service.

Documents required to obtain a property tax deduction at the place of work through an employer

In order to receive a deduction using this method, you need to collect a package of documents similar to the above list in the previous section, with the exception of the 3-personal income tax declaration and application.

Statement, attached to the package of documents, will also be of a different form; it must indicate a request to issue a notification to the employer about the existence of the right to a deduction.
When receiving a deduction from an employer, this can be done not only at the main place of work, but also at all tax agents.
The deadlines for submitting documents to receive a property deduction when purchasing an apartment at your place of work are not regulated, but since the deduction can only be received from the moment you receive the relevant notification from the tax authorities until the end of the calendar year, it is advisable to do this as early as possible.
You can use both methods to receive a deduction. Only documents confirming receipt of tax deductions for the past period must be submitted earlier or simultaneously with documents for deductions from the employer.

When can you take advantage of the tax benefit?

The Tax Code provides a list of property for the purchase of which a tax deduction can be used. It includes:

ownership of apartments, rooms or houses, both in full and in shares;
plots of land that have the status of land intended for individual housing construction. It is also possible to purchase shared ownership here;
plots of land where residential premises already exist. Here it is also possible to purchase only a share of the specified plot.

This list is given in Article 220 of the Tax Code of the Russian Federation, paragraphs. 3 p. 1.

All of the above property must be located on the territory of the Russian Federation.

Property deduction in 2017 can be applied for when purchasing real estate acquired before 2017, and not during it. At the same time, a property deduction for 2017 can be issued through the tax office at the end of the year, over the next three years: 2018-201.

How to calculate property deduction?

Property deduction is calculated as 13% of:

housing costs;
expenses for:
- purchase of housing (cost of housing under contract);
- construction and finishing materials (for apartments and rooms only finishing materials);
- payment for construction and finishing services;
- development of design and estimate documentation;
- connection to networks or creation of autonomous sources of electricity, water, gas supply and sewerage (only for a residential building).
expenses for repaying interest on a target loan (expenses actually incurred by the end of the accounting year are taken into account).

How to apply for a property deduction?

The taxpayer must:

Collect documents confirming the right to housing according to the list below;
Complete a tax return in form 3-NDFL (order preparation by a specialist);
Submit all documents to the tax office;
Wait for funds to arrive in your personal account.

List of documents for obtaining a property deduction

General documents:

Additional documents:

purchase and sale agreement;
When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
When purchasing a plot of land;
When purchasing real estate with a mortgage.

When must real estate be purchased to receive the deduction for 2017?

Property deduction for 2017 can be issued during 2018-2020, while the right to deduction could arise in 2017 or earlier:

In order to receive a deduction for 2017 when purchasing real estate at purchase and sale agreement, ownership must be obtained before January 1, 2018.
If it was concluded agreement on shared participation in construction or agreement on the assignment of rights under a share participation agreement in construction or housing cooperative agreement, then it is necessary that the housing acceptance certificate be received before January 1, 2018. In this case, the date of registration of ownership does not affect the deduction.

Exception: persons receiving a pension. They can apply for a deduction for 2017 during 2018-2021, and their right to a deduction may arise both before 2017 and after, but no later than 2020. If the right to deduction arises in 2021, deduction for 2017 will not be possible.

When can you apply for a property deduction for 2017?

The deduction can be applied for at the end of the year, during 2018-2020 (for pensioners: 2018-2021). There are no deadlines for filing during the year.

Many people believe that the 3-NDFL declaration for 2017 must be submitted by April 30, 2018, but this is not so.
Until April 30, 2018, 3-NDFL is submitted only by those who need to declare income received for 2017, for example, property was sold whose tenure was less than 3 years.

Thus, you can apply for a property deduction on any day during the year. When submitting in person to the tax office, it is necessary to take into account the days and hours of operation of the tax office.

For which years is registration possible in 2017?

In 2017, a property tax deduction can be issued based on the income of the past 3 years (and for pensioners - on the income of the past 4 years), while real estate can be purchased more than 3 years ago. But do you have grounds for registration for all 3 years (and for pensioners for 4 years):

If less than 3 years have passed since the year of obtaining rights to real estate, then you can apply for a deduction starting from the year in which you received the rights to real estate (this exception does not apply to pensioners - for them registration is possible based on the income of the past 4 years). For example: real estate was purchased under a sales contract in 2014, and the rights were registered in 2015 (the certificate of ownership indicates 2015 - the date of entry in the register of real estate rights). You can apply for income in 2015 and 2016 (and for pensioners - 2013-2016).
If more than 3 years have passed since the year the rights to real estate were obtained, then you can apply for a deduction based on the income of the past 3 years, and for pensioners - on the income of the past 4 years. For example: an apartment was purchased in 2010 under a DDU agreement, the transfer and acceptance certificate was signed in 2011. 3-NDFL in 2017 will be issued for 2014, 2015 and 2016. The deduction for income 2011-2013 in 2017 can no longer be issued.

The amount of property deduction in 2017

There were no changes to the property deduction in 2017. The latest changes are valid from January 1, 2014 to the current time:

The maximum deduction per taxpayer is 13% of the value of the property (share), but not more than 260,000 rubles.
If real estate costs more than 2 million rubles, and was purchased during marriage, then the second spouse can apply for a deduction, since according to the Family Code of the Russian Federation, family expenses are common expenses. It does not matter in whose name the real estate documents are issued. The maximum deduction for a spouse is also no more than 260,000 rubles. Thus, if the cost of housing is more than 4 million rubles, a family (husband and wife) can receive 520,000 rubles.

Mortgage deduction in 2017

The latest changes regarding the mortgage interest deduction were made in 2014.

According to these changes, the interest deduction is limited to 390,000 rubles per taxpayer (when receiving a mortgage after January 1, 2014).
Moreover, if the property was purchased by spouses (registered for two or one of the spouses), then the interest deduction can be distributed between the spouses annually upon application for distribution.

3-NDFL for 2017

There are a number of conditions for processing 3-NDFL for 2017:

3-NDFL for 2017 can be issued based on 2017 income. You cannot combine income from several years into one declaration.
For each calendar year there is a separate declaration form, separate 3-NDFL forms.
It is not possible to submit a 3-NDFL declaration for 2017. Form 3-NDFL for 2017 is available for registration only from the beginning of 2018 to the end of 2020 (for persons receiving a pension - until the end of 2021).