Can a pensioner receive a tax deduction in Russia? What can be useful for translating this idea into reality? How much are deductions for pensioners and what do they provide? The answers to all these questions will be found below. In fact, everything is much easier to understand than it might seem at first glance.
The concept
What is a deduction? Every taxpayer should know the answer to this question. After all, the bulk of citizens is faced with this concept.
Deduction - the process of refunding funds for certain operations at the expense of taxes paid by a citizen. Simply put, for certain transactions, a part of the money will be returned to a person. Can a pensioner receive a tax deduction?
Types of Deductions
To answer this question, you need to understand why refunds are generally allowed. In Russia there is a clear list of operations providing for the process under study.
Allocate the following deductions:
- property;
- social (for treatment, training, medicines);
- mortgage;
- professional.
Citizens most often face the first three deductions. Professional returns are found among entrepreneurs.
Recipients
Can I get a tax deduction for a pensioner? The answer to this question is not as simple as it seems. After all, much depends on the specific situation.
In general, in Russia, the right to receive the studied returns is granted to all adult taxpayers. But for this they must have a regular income taxed by personal income tax at a rate of 13%. If a citizen pays more or less, then the right to deduction from him is lost.
The recipient of funds can be both an entrepreneur and an ordinary individual. The main criterion here is tax transfer. At his expense returns are issued.
What can I get
It is clear what deductions take place in Russia. But what do they mean? What operations are allowed to issue a refund?
To date, the following transactions on the territory of the Russian Federation bring the idea to life:
- home purchase;
- acquisition of real estate by mortgage;
- the provision of medical services;
- purchase of medicines;
- educational services.
Can a pensioner receive a tax deduction for one category or another? What does modern Russian legislation say about this?
For working
As we have already found out, the main determining factor in this matter is the fact of the transfer of personal income tax to the state treasury. Can a working pensioner receive a tax deduction?
Yes. The elderly who work after retirement do not have any problems with processing a refund for certain transactions. They can fully demand reimbursement from the state. For example, for your treatment or for medical assistance to your spouse.
No work - no deduction?
Can a non-working pensioner receive a tax deduction? After all, such citizens do not have any income providing for the payment of personal income tax. A pension is not subject to such payments.
This means that non-working elderly people cannot apply for tax deductions. According to the law, they are not supposed to return money for the operations listed above. And this fact must be taken into account.
There are exceptions everywhere
But these are not all the features worthy of attention. Under certain conditions, even a non-working elderly person has the right to receive deductions for certain operations. When is this possible?
If more than three years have not passed since the dismissal.Pensioners can claim deductions for the last 36 months of work that have elapsed since they left for a well-deserved rest. Otherwise, the studied law is lost forever. It will be possible to restore it only if you begin to transfer personal income tax in the amount of 13%.
Dimensions
Can a pensioner receive a property tax deduction? Easy! Only with certain restrictions. They apply to all taxpayers.
To date, the reimbursement of expenses for certain operations include the following limits:
- you can not demand from the state more than the amount of tax paid;
- property deduction is calculated from the maximum amount equal to 2,000,000 rubles;
- mortgage repayments provide for the registration of housing worth up to 3,000,000 rubles;
- social deductions in the amount may not exceed 120 thousand rubles;
- for the education of each child, brother or sister can not be returned more than 50,000;
- per year, social deductions allow you to return no more than 15,600 rubles;
- the interest rate for tax-type returns is 13%;
- expensive treatment can be returned without restrictions on social deductions (that is, the full 13% of the amount spent).
Such restrictions apply in Russia in 2017. This information will help you understand exactly how much the taxpayer has the right to regain for the transaction.
How often to apply for the exercise of law
Can a working pensioner receive a tax deduction? Yes, this right is fixed by the state. Even unemployed elderly people in certain circumstances are able to recover part of the costs incurred. This is quite normal.
Some wonder how often you can apply for deductions. No restrictions, except for the limits indicated earlier, are provided for in Russia. What does it mean?
A pensioner, like any other taxpayer, can claim deductions infinitely many times. But only until the statutory limits are exhausted. Further, the right to reimbursement of expenses in a particular category is lost.
It should be remembered that a citizen can apply for deduction only for the next year after the conclusion of the transaction. If you do this earlier, the Federal Tax Service has the right to refuse the service.
Instructions for applying less
Does a pensioner who buys an apartment receive a tax deduction? Yes, if he registered the property for himself or his spouse. Only in certain circumstances can an elderly person not claim 13% of the transaction costs incurred by him.
How to make a deduction? Without understanding this topic, it will not be possible to successfully implement the task. Indeed, the Federal Tax Service may refuse in case of violation of certain rules.
To date, you must adhere to the following instructions in order to properly draw up a deduction:
- Prepare a package of securities requested by the tax authorities in a particular case.
- Submit a deduction. Attach prepared documents with copies of it.
- Wait some time. The Federal Tax Service will consider the submitted materials, after which it will make a decision on the issue of money.
Got permission to return? Then you can just wait for the moment the money is transferred to the taxpayer account. Otherwise, you have to put up with the refusal.
Waiting time
Can a non-working pensioner receive a tax deduction? Of course, but only if more than three years have not passed since the dismissal. Such rules are valid throughout the Russian Federation today.
How long to wait for a decision from the tax authorities? How fast will the money be transferred to the taxpayer?
The fact that refund of deductions is a long operation should be taken into account. It takes from 2 to 6 months. Most of the time is devoted to checking documents. Do not think that the process under study is fast. Money can’t be returned instantly.
Property returns
Now consider the lists of documents that may be useful to pensioners when processing returns. They are not very different from those brought by ordinary taxpayers.
Let's start with the most common deduction - property. To get it, you will need:
- pensioner's identity card;
- pensioner's ID;
- income statements;
- tax returns;
- employment history;
- contract of sale;
- marriage certificate (if any);
- TIN (if available);
- bank account details;
- mortgage agreement (if the apartment was bought on a mortgage);
- mortgage payment schedule (for mortgage repayments);
- checks and statements indicating the transfer of funds for transactions;
- certificates of ownership of the apartment (from 2017 - extracts from the Unified State Register of Enterprises).
Also, a citizen will need to confirm his place of residence. To do this, you will have to take a special certificate in the passport office. It is not needed if a citizen presents a passport as an identity card.
Treatment
Do retirees receive a tax deduction for treatment? Of course! If all the conditions listed above are met, the citizen has the right to do so.
What documents will be useful to a taxpayer when applying for a deduction for treatment? Among these papers are:
- passport;
- pensioner's ID;
- receipts for payment for services;
- contract with a medical institution;
- the organization’s license to provide certain services;
- documents indicating the registration of the taxpayer;
- income statements;
- 3-personal income tax;
- prescriptions from doctors (if funds are reimbursed for medicines);
- marriage certificate (when returning funds for the treatment of a spouse);
- taxpayer work book;
- a statement in which the details for the transfer of funds will be indicated.
As in the past case, all documents are provided not only in the originals, but also with copies. There is nothing special or incomprehensible in the process of processing a refund.
Summarizing
It is now clear whether a pensioner can receive a tax deduction. All working citizens have such a right. Unemployed older people can also hope for reimbursement, but only under certain conditions. They have already been mentioned.
In fact, filing tax deductions is a fairly simple operation, which requires mainly careful attention to the preparation of documents for submitting a request. The proposed instruction is suitable not only for senior citizens, but also for other categories of taxpayers. Following it, you can as quickly as possible draw up a tax type deduction.
