In Russia, the population is strongly supported by the state. For example, law-abiding taxpayers may recover some of the costs incurred. They are invited to the so-called tax deduction. It is made out only at the personal request of the applicant. But for what period can I get a tax deduction? How does it even take shape? What happens? The answers to all these questions will be discovered later. In fact, to understand all this is not so difficult.
The deduction is ...
What is called a tax deduction? This is a kind of opportunity to register a refund of a portion of funds against taxes paid. It's about income tax. That is, the operation to reimburse money for certain actions. You can count on 13% of the amounts paid.
First you need to remember that only certain people have the right to apply for it. Refunds in the country are provided under specific conditions. Therefore, it is far from always possible to bring an idea to life.
Recipients
Who can claim tax deductions? Recipients are individuals and legal entities. It is important to observe some conditions.
What is this about? So that a citizen can apply for reimbursement of money for certain operations, he must:
- Officially work and pay personal income tax equal to 13% of income. Entrepreneurs working on patents or STS cannot receive deductions.
- Be a resident of the country. For this, it is necessary to spend at least 183 days per year on the territory of the Russian Federation. The calendar period is taken into account.
- Perform a deduction operation. This will be discussed later.
In addition, it is necessary to comply with the deadlines for applying for a refund. Otherwise, they will not be returned.
Types of Deductions
It should be noted that the tax authorities in Russia provide for a variety of deductions. Depending on the reason for the request, the list of securities requested by one or another authority will change.
The following deductions are possible today:
- standard;
- property;
- social;
- professional (at a rate of 20%).
Most often, one has to turn to social and property deductions. The standard ones provide for a reduction in the tax base in the presence of minor children (if a person earns no more than 350 thousand rubles a year) and payments to beneficiaries (500 rubles). A professional variety of the operation being studied is extremely rare. Usually it is executed by entrepreneurs and legal entities.
Social deductions are:
- for charity;
- for education;
- for treatment (including teeth);
- on pension expenses (extremely rare type of deduction).
For what period can I get a tax deduction? To correctly answer this question, you need to decide what type of return is taking place.
Limitations
But that is not all. The thing is that all tax type deductions (especially social and property) have their own limitations. An infinite number of returns for certain expenses in Russia can not be issued.
What does it mean? Deductions include payments:
- property - 260,000 rubles (ordinary purchase of real estate) and 390,000 rubles (with a mortgage);
- treatment and education - 120,000 rubles (and not more than 50 thousand rubles for the study of 1 person);
- expensive treatment - the full amount of expenses.
Why be aware of these limitations? To answer the question posed as accurately as possible.
Action algorithm
Before this, it is necessary to familiarize yourself with the procedure for obtaining money for certain expenses. This is necessary because some documents presented to the tax authorities have a limited validity period.
So, to request a tax deduction, you will need:
- Prepare a package of documents. It will depend on the reason for applying, minus.
- Draw up a written request and attach pre-prepared papers to it.
- Submit a written request to the deduction organization. For example, you can do this at the MFC or at the tax office.
- Wait for a response from the appropriate authority. In the case of a positive response, you can wait for the money to be transferred to a pre-specified account.
When and for what period can I get a tax deduction? Actually, answering this question is not as difficult as it seems. Especially if you carefully study the Tax Code of the Russian Federation.
Limitation of actions
All deductions have their limitation period. This is an extremely important component. It indicates the period for which a tax deduction can be obtained.
You can apply for money the next year after certain expenses. The statute of limitations for tax deductions in Russia is 3 years. This means that a declaration must be submitted for a given period. Accordingly, funds can only be returned in the last 3 years.
To make it clear, consider a good example. A citizen bought an apartment in 2000. He can apply for a deduction only in 2001. In this case, it would be possible to return the money for 1998, 1999 and 2000. The deduction for property for the purchase of an apartment cannot be received after 2003, since it will be more than the specified period from the time the funds were spent. These are the rules that are relevant today.
Limit expense
For what period can I get a tax deduction? For training, for example. As already mentioned, a citizen receives the right to issue a corresponding return within 36 months after the costs incurred. So, a student studying on a contract basis, after graduation (4 years) can apply for a deduction for 2-4 courses, for example.
Another feature of the topic under study relates to established restrictions on payments. The thing is that there are no restrictions on the period for which a tax deduction can be obtained. When buying an apartment, during treatment or for training - this is not so important. A person is able to apply for appropriate payments to the tax service until the limits are exhausted.
If not working
But this is not all the features of the provision of deductions in Russia. Sometimes citizens make certain transactions without having a job. In this case, claiming a refund will not work. But the right appears from the moment of employment.
For what period can I get a tax deduction for dental treatment or in any other circumstances? In this case, money can be claimed only for the years in which the applicant officially worked and paid personal income tax.
findings
Now it’s clear for what period you can get a tax deduction in a particular case. Bringing an idea to life is not as difficult as it seems. According to the Tax Code of the Russian Federation, in case of property deductions, the applicant has the right to apply to the tax at any time. By law, no restrictions on the use of property deduction are provided.
All that a citizen should remember - the lack of official income taxed by personal income tax of 13%, is a reason for refusing to provide any deductions.