The Russian legislator gave citizens the right to have tangible and relatively simple tax deductions. Such privileges apply to a wide range of areas. You can get a tax deduction for training, for the purchase of housing, for charity.
The Russians have been aware of the possibility of using such payments for many years, but so far much of the intricacies of the procedures for interacting with the structures of the Federal Tax Service are a matter of discussion. What is the reason for this? How to get tax deduction in full compliance with the law and with a minimum of bureaucracy?
The essence of the deduction
First, a small theoretical digression. We will determine what constitutes, in fact, the deduction in question. Most citizens of the Russian Federation work, receive income in the form of a salary and deduct taxes from it (PIT) to the budget. Many of the Russians also fulfill orders under civil law contracts, in accordance with the terms of which their work is also compensated in cash. A citizen is obliged, having received a salary, fee or other kind of cash proceeds for his work, to give the state 13% of the amount under personal income tax.
The deduction in question is the return of part of the personal income tax paid. The basis for calculating the amount of payments is determined on the basis of two criteria: values determined at the legislative level or personal expenses of a citizen. It all depends on the type of deduction (we will consider possible options). The actual amount of payments is 13% of the base.
A deduction is not a budget subsidy. If a person did not work, did not pay taxes, then the state will not return anything to him.
Types of Deductions
In accordance with Russian law, there are four main types of tax deductions. Namely:
- standard payments;
- deductions of a property nature;
- social type of payment;
- professional deductions.
What are they individually? How to get a tax deduction for each type?
Standard payouts
Deductions classified as standard are established by the state for certain categories of Russians. These may be those people who need additional help from the state: those who received disabilities in childhood, participants in the Second World War, prisoners of concentration camps, liquidators of the consequences of the Chernobyl disaster, and other groups of citizens. The amount of payments varies depending on the specific category of persons - from 500 to 3000 thousand rubles. Standard deductions also include payments to parents and adoptive parents of children under the age of 18 years (as well as full-time students under the age of 24). The amount of transfers from the Federal Tax Service - 1400-3000 rubles.
Social payments
This is a fairly large group of deductions. It includes compensation for the following types of expenses:
- for charity;
- for education;
- for treatment and purchase of medicines;
- for various types of deductions to NPFs.
The maximum amount of expenses, on the basis of which the amount of deductions is calculated, is 120 thousand rubles. in year. Moreover, you can get a tax deduction for treatment, charity, study and interaction with non-state pension funds only if 3 years have not passed since the moment of financial calculations.
Professional type deductions
Such payments can be received by Russians engaged in certain types of activities.Namely: entrepreneurs (working as private entrepreneurs), notaries, lawyers (leading private practice), scientists, artists, as well as those citizens whose work is paid in accordance with a civil law contract. The amount of payments on such deductions varies (depending on the factors prescribed by law) - 20-40% of the income received.
Property deduction
A deduction is called property because the basis for its payment is transactions (and related personal expenses) of the corresponding nature. The state guarantees the return of a part of personal income tax in proportion to the cost of acquiring property - property. Now the basis for receiving payments can be only one type of transaction - those associated with the sale of real estate.
The most important nuance: the cost of acquiring housing should be exclusively individual.
If a person used to pay an apartment (or compensate mortgage interest), say, a subsidy from a state, region or city, then this amount cannot be the basis for calculating the deduction.
Similarly, if the apartment was donated or, for example, won.
Refunds similar to other types of tax deductions are possible in the amount of 13% of the cost of buying a home.
This type of payment is one of the most popular in Russia. Most property purchasers seek tax deduction on an apartment. How big can the very part of the personal income tax referred to above be? How to get the maximum tax deduction? We’ll talk about this now.
Maximum property deduction
The limit value of property deductions is set by the state at the level of special laws. In accordance with those that operate today, we can focus on several numbers at once. That is, it will be correct to say that there are several subspecies of payments.
What tax deductions can I get? The first subtype of payments guaranteed to real estate buyers is based on the costs associated with acquiring an apartment. He has one quantity. The second is based on mortgage expenses (if any). It has a different value. The third is related to repair costs. What is its size? How to get a tax deduction for each type of payment? How to determine the maximum amount for them?
A person buying an apartment transfers the funds to the seller in the amount fixed in the contract.
Its value, as a rule, is determined by market patterns and agreements between the parties to the transaction.
Formally, there are no restrictions. Many real estate buyers would be happy if the government took a similar position in determining the amount of deduction for real estate transactions.
For example, if an apartment was bought for 10 million rubles, it would be great to return the required 13%, that is, 1.3 million, from the transaction for its acquisition. However, the legislator probably has different priorities. He set a much smaller amount with which you can get 13% - 2 million rubles. The maximum amount of actual payments, therefore, is 260 thousand. This, of course, can be considered a step forward in comparison with previous years: once the amount with which the deduction could be obtained was 1 million rubles, earlier - and that less. So, according to the first subspecies of payments, the maximum amount is 260 thousand rubles.
It should be noted right away: repair costs are included in the base size limit for calculating the deduction. If, for example, an apartment was worth 1.8 million, and repairs cost 200 thousand, then these amounts can be safely added up. True, if housing cost 2 million and more, then the amount of repair costs does not matter - the maximum base size has already been reached.
Very often apartments are bought in a mortgage. The other side of the transaction, not counting the buyer, is the bank. In his favor interest is paid for using a loan. These transfers are also the basis for the deduction. With them you can return the same 13%.What is the maximum amount for a mortgage tax deduction? The answer will be ambiguous - the whole point is that now in Russia there are simultaneously two legislative norms governing this aspect (and not only it, but also many others related to property deduction).
The fact is that since 2014, amendments to the Tax Code of the Russian Federation entered into force. According to them, the maximum amount of payments on bank interest with which you can get a deduction is 3 million rubles. That is, the actual return is up to 390 thousand rubles. But for those loans that were issued before the amendments entered into force, the previous norm is in force, according to which the amount on bank interest was unlimited.
Thus, we can receive the tax deduction for an apartment in three types:
- based on the cost of purchasing the property itself (up to 260 thousand rubles);
- based on repair costs (in addition to the previous paragraph);
- on the basis of payments on bank interest (up to 390 thousand rubles if you got a loan in 2014, unlimited - if earlier).
The next most important nuance that we will study is related to the number of possible applications to the Federal Tax Service for payment. Let’s find out how many times the Russians receive a tax deduction.
How many property deductions will the state pay?
With the quantitative aspect, reflecting the different sides of the deduction procedure, there is a lot of confusion. It only intensifies due to changes in legislation (we recall the example above, and below we will reveal a number of additional nuances). So, first of all, we will decide on the conceptual apparatus. What do we mean when talking about how many tax deductions can I get?
We agree that we mean the following: how many times do we have the right to apply for the return of part of personal income tax based on one transaction for the purchase of real estate. Answer: once. Having bought an apartment or house at a specific address, we can request a deduction, based on the fact of the acquisition of this property, only once.
Now let’s agree that we mean the following question: “Is it possible to get a tax deduction several times on the basis of not one, but two or more transactions with different real estate?”
The answer depends on the model of legislation that we will be guided by. Once again, we return to the above that on January 1, 2014, amendments were made to the Tax Code of the Russian Federation.
If we applied for a deduction before amending the law, the answer is no. Until 2014, apartment buyers had the right to apply for payment to the Federal Tax Service under a transaction related to the purchase of only one property, 1 time.
Surprisingly, if we applied for a deduction after January 1, 2014, the answer is yes. The fact is that from the moment of amendments, it became possible to apply for payment to the Federal Tax Service for any number of transactions with various real estate objects.
The most interesting thing begins if we read the details of the wording in the law. It says: if a person applied for a deduction already in 2014, but he bought the apartment in previous years, this will be his only opportunity to receive payment from the Federal Tax Service. If a person is wondering when it is possible to receive a tax deduction, then it makes sense to remember the amendments to the Tax Code of the Russian Federation in question. It may well be that submitting an application for payment at this particular moment is unprofitable if the property was purchased before 2014.
Another interpretation of our question: "How many times can I spend the amount of 260 thousand rubles as the maximum for property tax deductions?"
Answer: only once. As soon as the Federal Tax Service transfers the last tranche to compensate for the cost of purchasing one or several apartments, after which there will be an amount equal to 260 thousand rubles on the balance sheet, receiving any other payments in the future will become impossible. At least if the legislation does not change.
Of course, the Federal Tax Service will retain the obligation to compensate 13% of the costs of paying mortgage interest until the amount of the returns reaches 390 thousand rubles. (for housing transactions completed after January 1, 2014), or until a person settles with the bank ahead of schedule or according to the established schedule.
Property deduction for seniors
We said above that only those people who receive taxable income at a rate of 13% can count on a deduction. That is, as a rule, working citizens. Do retirees receive a tax deduction for an apartment? The law says: only if they work or have the same income, taxed at a rate of 13%. Pension does not apply to this.
Are there really no options with how to get a tax deduction for a pensioner who does not work and does not receive unearned legal income? Still, there are, although they are quite limited. If a pensioner bought an apartment in 2011 or later, then he has the right to file a tax application in which he will reflect his income for previous years of work. But the maximum number of years in this case is 3. In turn, working pensioners are entitled to a deduction on an equal basis with other categories of citizens who have official income, but in proportion to the salary received (more precisely, the personal income tax paid from it).
What is the deadline for applying for a deduction?
When can I get a tax deduction of one kind or another? The right to a practical application for payments to the Federal Tax Service of a person arises in the year following the time when certain expenses are committed. You can make a request to the tax office any day. There is a version that this must be done before April 30th. This is not true. April 30 is the date by which the tax return should be in the form of a 3-NDFL (it is usually provided by the employer). After receiving an application for deduction, the Federal Tax Service has 3 months to review it and pay everything that a citizen relies on to the current account specified by him. If there are errors in the citizen’s application or related documents, the tax authorities must notify them within 5 days.
The frequency of appeals to the tax service is once a year. That is, the calculation of a specific amount of deduction is based on tax revenues made by a citizen in the previous 12 months. Summation of personal income tax deductions for the previous several years is allowed (if for some reason there were no applications during these periods, despite the citizen's full right to file them).
It is very important, hoping to receive a tax deduction for treatment, upon the fact of expenses for charity or study, to do this within three years. But for property payments, this rule does not apply. You can apply for "apartment" deductions at any time after the purchase of real estate.
Documents
In order to receive a tax deduction for treatment, for studies, for charity, for the fact of buying an apartment and for other reasons, appropriate sets of documents will be required. They can vary significantly. But at the same time, there are several common for all types of payment of securities, namely:
- 3-NDFL declaration (issued at work);
- Certificate 2-NDFL (also can be requested in bookkeeping);
- application for deduction (filled out in the form - they will be issued by the Federal Tax Service);
- payment documents (checks, contracts, etc.);
Various additional information may be required. For example, if you are talking about getting a tax deduction for tuition, you may need contracts with a university or other educational institution.
A typical set of documents for registering a property deduction looks like this: a declaration, title documents for property (certificate of state registration, an act of acceptance of transfer of housing, an agreement with the seller), bank payment statements, a 2-personal income tax certificate.
Experts recommend submitting documents to the tax through personal attendance, despite the fact that it is possible to use the resources of the public services portal.
The fact is that so far only a declaration can be submitted in electronic form (but it often happens that specific territorial structures of the Federal Tax Service simultaneously require a paper copy of it). You should contact the tax office at the place of registration (or temporary registration).
It is worth noting that there is another way to apply for a property (or other type) deduction - through the employer. This procedure is carried out as follows. First, a citizen in the territorial structure of the Federal Tax Service needs to take a notice that will indicate that he has the right to make a deduction. Having received this document, a person should go to his accounting department. Documents will be drawn up there that will give the employer the right not to withhold personal income tax on a citizen's income in the amount of 13% within the amount calculated on the basis of the cost of housing and mortgage expenses (charity, treatment, training, etc.).
Where to get a tax deduction? As a rule, this place is a bank in which the applicant has a current account. When a person applies for a deduction to the Federal Tax Service, he must indicate the payment details. Payments are not subject to commissions and taxes. How much is accrued, so much will be received by a citizen.
