To make investments attractive, the authorities decided to introduce incentives for participants in the securities market. Since 2014, the program began to operate. tax deductions. From January 1, 2015, everyone can open an IIS (individual investment account) and save on personal income tax payments.
For whom
ISS allows you to invest and receive benefits in the form of a return of 13% of personal income tax on the amount of investments. For example, investing in government bonds that bring 10% per annum, you can get a total of 20% profit. Funds can only be invested in securities issued in the Russian Federation. Investment term - 3 years. If you withdraw funds earlier, then personal income tax will have to be paid.
A detailed explanation of the calculations should be presented in the tax return. The first refund will be made in the spring of 2016. Persons who already have agreements with brokerage companies will not be granted a benefit. You will have to open a separate individual investment account.
Amount
You can deposit up to 400 thousand in an individual investment account within 12 months. Only in this case tax refund will be calculated. The minimum amount is limited to 10 thousand rubles.
Example
The taxpayer has opened an individual investment account. The bank in which it is served annually transfers 400 thousand rubles to the broker. for 3 years. These funds are invested in bonds at 13% per annum. Received income in the amount of 400 x 0.13 = 52 thousand rubles. reinvested. After three years on the client’s account will be (thousand rubles):
| Year | Contributions | Amount at the beginning of the year | Portfolio return | Sum of the year | Outcome deduction corresponding year |
| 1 | 400 | 400 | 13 % | 452 | 52 |
| 2 | 400 | 400 + 400 + 52 = 852 | 13 % | 962 | 52 |
| 3 | 400 | 1362.760 | 13 % | 1539,919 | 52 |
| Total | 1200 | 1539.919 | 156 |
The income, taking into account the deduction, will be 495.919 thousand rubles.
Where to open an individual investment account?
Management and brokerage companies are engaged in the maintenance of IMS. You can open an account with a bank. All you need is a passport. Let us consider in more detail in which credit institution you can open an individual investment account:
- Sberbank
- AO IC FINAM.
- OTKRITIE DB OJSC.
- UK Alfa Capital.
- Gazprombank.
- Promsvyazbank.
- Raiffeisenbank
- LLC "RSHB UA".
Experienced investors who monitor the stock market can contact a broker. Fans and beginners who cannot make decisions on their own should contact the management company to issue an individual investment account.
Where is it better to open to get more profit? Management companies additionally provide the opportunity to place part of the funds on deposit. Since 2016, no more than 15% of the total amount of investments can be transferred to a deposit.
After the IMS (individual investment account) has been opened, Sberbank or a professional market participant notifies the Federal Tax Service about this within 3 days. The tax office will take this fact into account when considering the income statement.
Some companies place restrictions on depositing funds. It is recommended to invest even the smallest amounts as early as possible in order to quickly issue an individual investment account. Where it is better to open it, everyone chooses independently. But issuing multiple accounts is not recommended. Tax may refuse a deduction. Therefore, you need to decide on the company in advance. If the conditions of service are categorically not satisfied, you need to decide on a new broker, specify in the contract that the IIA is already open, and then transfer money to another account within a month.
Instruments
Money transferred to the IIS (individual investment account) can be invested in the Central Bank.The basis of the portfolio is recommended to be created from bonds. They have a limited circulation period and a coupon for which remuneration is paid. You can also buy stocks or make transactions with currency. Restrictions on such transactions are not specified in the legislation. But the tax may refuse a deduction if there has been income from operations on the Forex.
It is better to open an IIS (individual investment account) through a broker. User reviews confirm that, firstly, in this case, the client decides in which tools to invest. Secondly, a deposit can be opened in a regular bank. Another thing is that the management company usually offers several investment strategies: in stocks, bonds or both instruments at once.
Features
The term of ownership of the securities is calculated from the date of purchase. There are no restrictions on the exchange of securities, in addition, companies are loyal to the issue of changing the investment strategy. After a 3-year period, the UK itself calculates the term of ownership of the Central Bank, the deduction amount and transfers the data to the Federal Tax Service. On accounts in interval and closed funds the exemption does not apply. There are no restrictions on profitability from operations with the Central Bank.
Refund
To receive the deduction, you need to download the declaration form from the FTS website, indicate in it all types of income (salary, income from ISS, other sources) and submit it to the tax. After checking the documents, the funds will be transferred to the bank account.
Types
According to the reviews, the investor can choose one of two investment schemes: with or without tax. Let's consider them in more detail.
Benefit for a contribution
The client has opened an individual investment account. Sberbank or another lending institution in which the person is served transferred 400 thousand rubles to the broker. The investor can count on the deduction of personal income tax in the amount of 13% of the deposit amount, that is, 52 thousand rubles. To get a benefit, you need to provide a statement from the broker to the Federal Tax Service, indicating the amount of investment in it. At the end of the tax period, funds will be transferred to the account. Such a return can only be received by a taxpayer who previously paid personal income tax during the first year of investment. Therefore, the maximum amount of compensation corresponds to the already transferred to the budget. When closing IIS ahead of time, you will have to pay tax. This option is suitable for conservative investors.
Example
In January 2015, the client opened an individual investment account and deposited 400 thousand rubles into it. A bond with a coupon yield of 7% was purchased for these funds. According to the results of the year, profit is 52 + 28 = 80 thousand rubles. These funds can be reinvested or withdrawn from the account.
Income without tax
This type of account assumes that the depositor does not receive a benefit, but personal income tax is not paid on all income from operations with the Central Bank after 3 years at the time of closing the account. This option is suitable for more active investors. The only restriction that is valid today is a ban on operations with currencies.
Statistics
An individual investment account is designed for active representatives with a monthly income of 35-40 thousand rubles. Long-term investment is only taking root in the Russian Federation. The population has a high level of distrust in financial and state structures. IMS is a supplement to the existing system of pension savings, and benefits increase the profitability of investments. The main difference between these tools is the ability to choose an investment object. The tasks of the IIS administration are to provide a full range of services and services to account holders. The most important of them is a service to improve financial literacy.
IIS Benefits
According to experts, the main plus of the innovation is the equalization of tax regimes. The yield of IMS is close to bank deposits, while the latter have recently tended to decrease. However, the new tool is considered risky and is primarily intended to increase capital.
Those who are wary of the new tool, experts advise looking at countries where voluntary savings are the foundation of a reliable pension system: USA, Australia, Hong Kong, Japan, Sweden, etc.
The profitability of transactions will largely depend on whether professional market participants can attract customers. In practice, even during telephone conversations, not all brokers can provide complete information about investment conditions and benefits.
It is important
Operations with IMS must comply with the general rules of brokerage, but taking into account such features:
- Account management can be carried out by professional participants included in the register of the Federal Financial Markets Service.
- IIS assets cannot be used as collateral.
- You can open an account in the interests of a third party.
- The Federal Financial Markets Service establishes requirements for values that UK companies can acquire at the expense of borrowed funds.
- In the event of the liquidation of a professional market participant, the assets are transferred to another broker.
- The decision on the type of account is taken closer to the end of the year or before the withdrawal of funds. Until this time, IIS operates as a regular account of a broker (BC) or trustee. If the client wants to exit the transaction ahead of schedule, nothing can stop him.
Individual Investment Account (Sberbank): reviews
The first big advantage, according to customer reviews, is that service fees in a credit institution do not differ from the cost of brokers. There are only two of them in Sberbank: “Independent” and “Active”. The first is suitable for customers who perform more operations through QUIK. They have a lower commission. Persons who prefer to make applications via telephone should choose the “Active” tariff.
From a security point of view, using QUIK is more convenient. Firstly, when making telephone applications, you need to specify the secret code from the plastic card. Secondly, all applications must be duplicated in writing at a bank branch within 30 days. When working with QUIK, such problems, judging by the reviews, do not arise. The client receives a flash drive key (1900 rubles) with an electronic digital signature. For an additional 850 rubles. You can order the "mobile version" of the program and view through it the Central Bank quotes and account balances.
Opening an account with Sberbank is possible only by appointment and by no means in all branches of the city. For example, in Moscow there are only four of them. In addition to IIS, a universal account is opened. For Sberbank cardholders, the registration process is automated. It is enough to insert plastic into the card reader so that the device automatically reads the data. Entering a PIN code is an analogue of an electronic signature. According to customers, such a scheme significantly saves time on paperwork. An invoice is charged in the amount of 10 rubles.
To open an IIS, you need a passport and data of a “universal account”. Further, IIS and BC are issued separately. So the bank is insured against attempts by customers to transfer over 400 thousand rubles to the account.
