Very many citizens of the Russian Federation know a mechanism that allows them to return part of the taxes paid against the cost of buying a home. Officially, this procedure is called property deduction. Realization of the right to a tax refund attracts Russians with the opportunity to reduce costs for a mortgage, the maintenance of an apartment, to compensate for the costs associated with repairs.
But not everyone knows how this mechanism really works. The lack of information on how to properly use the tax refund option is complemented by the fact that the laws governing the payment of deductions very often change.
How to return the tax on the purchase of an apartment in full compliance with legislative regulations? What nuances should be taken into account?
Who will refund my apartment purchase tax?
State. In accordance with the tax code, citizens of the Russian Federation are entitled to receive the so-called property deduction.
The amount equal to 13% of the funds spent on the purchase of housing (as well as its decoration and repair, land for construction) (in total - no more than 260 thousand rubles), as well as bank interest paid on the mortgage program, if involved (in aggregate no more than 390 thousand, from 01.01.2014), is subject to return due to deductions made by a citizen within the framework of personal income tax. In some cases, the base of the deduction calculation also includes the costs of repair (decoration) of new housing and the laying of communications.
Calculation of payment amounts
This question is one of the most controversial. How to return the tax on the purchase of an apartment in the maximum (what is allowed by the legislator) volume? How is the total amount of deduction payable as well as annual money transfers calculated?
The main difficulty in understanding the rules regarding the determination of the amount of tax refunded arises in connection with periodic changes in the legislation of the Russian Federation.
Above, we have a figure of 260 thousand rubles. This is the maximum amount in all cases that a citizen (as an independent individual) is entitled to receive from the state. Another thing is that its receipt in practice depends on when exactly the person bought the apartment: until January 1, 2014 or after. Why?
The fact is that until 01/01/2014 there was a norm: payments can be received only from one property. The cost of housing does not matter.
Example. Citizen Ivanov bought a country house worth 1 million rubles. In 2012, he applied to the tax office for personal income tax return in the amount of 13% of the amount spent on the acquisition of real estate.
All that citizen Ivanov can get from the state in this case is 130 thousand rubles. Even if he buys a new apartment, he is not entitled to return the “balance” in the amount of 130 thousand.
From 01/01/2014, citizens received the right to refund taxes upon the purchase of any number of real estate properties until the total amount of payments reaches 260 thousand rubles.
The most important nuance: the apartment must be purchased after 01/01/2014. If the housing was purchased earlier, then the rules that were in force before the amendments were adopted apply to it.
Another figure that appears at the beginning of the article is 390 thousand rubles. It is worth paying attention to those citizens who are interested in how to return the tax on buying an apartment in a mortgage.
The fact is that this amount reflects the maximum amount of payments on bank interest that an independent individual can receive. And again, in accordance with the amendments that entered into force on 01.01.2014Prior to this, this amount was unlimited. Accordingly, citizen Ivanov has the right to receive compensation 13% of the cost of mortgage interest until he settles with the bank.
Is it possible to get the entire deduction at once?
How to return the tax on the purchase of an apartment in the maximum amount allowed by the legislator? The only way: get salary, 13% from which for the year they will be more than or equal to 260 thousand rubles (in terms of receiving a deduction for expenses on an apartment) and 390 thousand (as a percentage). Or in the amount reflecting both numbers.
There are no other ways. And this is logical: the state makes tax refunds within the actual amounts that a citizen pays from the moment of buying an apartment.
More precisely, from the year the housing was purchased, and this, by the way, has some relief. Even if a person bought property at the end of December, then he can get a tax refund for him for all previous months of the year.
To receive the deduction “in advance” (in order to compensate for payments in subsequent years of work and deductions to the treasury of the amount of personal income tax) the laws do not yet allow. There are no options on how to return the tax on the purchase of an apartment at a time, otherwise how to do it due to an increase in salary.
Is personal income tax just a job?
Many citizens are concerned about the question: is it possible to return taxes paid not by the employer, but on other grounds? For example, when selling property or upon payment of 13% of any other kind of income (prizes, lottery winnings, etc.). Can. It’s just that in practice this phenomenon is not common - and many citizens do not suspect that they have the right to make these payments.
When is the deduction not due?
The right to refund part of the taxes paid when buying an apartment cannot be realized if:
- A person purchased housing from a close relative or work colleague with whom relationships are built according to a subordination scheme (boss, subordinate). In this case, the law defines the seller of real estate and the buyer as persons interdependent, and therefore, capable of conspiring to obtain privileges in the form of a tax deduction.
- A person received ownership of housing, but it was paid by other persons (or firms). A deduction is given if the taxpayer spent on the purchase of real estate personal (earned) funds. Subsidies from the employer, maternity capital, other payments from the state do not count.
- If the deduction has already been received (from 01.01.2014 this norm should be understood as “payment in full”).
- If a person did not have for the period from the date of purchase of a home to the submission of an application for deduction by the Federal Tax Service of income taxed by personal income tax. This is quite logical. How to return the tax on the purchase of an apartment if you did not pay it to the state?
Deduction for shared and joint ownership
How is the deduction calculated in cases when the apartment is in shared or joint ownership? In the first case, it is very simple. The proportion is calculated in relation to the shares of ownership of the apartment.
Example. Citizens Ivanov, Petrov, Sidorov and Larionov bought an apartment. Each of them has the same share in housing ownership: 25%. The apartment costs 2 million rubles. 13% of its value - 260 thousand. Accordingly, each of the co-owners of real estate has the right to claim a deduction in the amount of 25% of 260 thousand, that is, 65 thousand rubles.
With bank interest a little more complicated. But, nevertheless, it is logical. There are two main options here. First, our four friends can be co-sponsors and be jointly and severally responsible for mortgage payments. Accordingly, the calculation of tax deductions will be proportional to the amounts paid in the mortgage.
Secondly, each of the co-owners can arrange a separate loan for the apartment. Amounts may also be different. How to return the tax on buying an apartment in a mortgage in this case? Very simple: commensurate with the actual payments to the bank.
Once again, we note the nuance reflecting the above amendments to the laws.If our four friends bought an apartment before 01.01.2014, then in case one of them applies for a deduction, then 65 thousand rubles. - that’s all he can get. At the same time, it does not matter whether other co-owners did this.
With joint ownership, everything is more complicated. There are no shares in it, so the proportion cannot be calculated. In this case, there is one way out: to negotiate. And if it doesn’t work out, decide the matter in court.
How to return taxes for an apartment to a pensioner?
It is known that when receiving a pension, citizens of the Russian Federation do not pay personal income tax in the amount of 13%. Accordingly, there is no reason to return something from the budget. Therefore, in the general case, pensioners do not have the right to receive a deduction. But, of course, exceptions are possible.
How to return the tax from buying an apartment to a pensioner, based on the mechanisms provided for by the legislation of the Russian Federation?
First, a pensioner can work while retired. In this case, he can fully exercise his right to receive a deduction.
Secondly, the lawmaker allows pensioners to count personal income tax payments three years before filing an application for a tax refund (if any).
Thirdly, a pensioner may well be a taxpayer not as a hired employee, but for other reasons (we have already called them above - other incomes, gifts, winnings, etc.).
There are options. It is worth noting that for each of the three scenarios listed there will also be no problems with how to return the tax on buying an apartment on a mortgage.
How to return taxes on an apartment to a woman on maternity leave?
As in the case of retirement benefits, women on maternity leave do not pay taxes to the state budget. And therefore, they have no formal grounds for receiving payments. But here, exceptions are possible. How to return the tax on buying an apartment on maternity leave? There are options.
The fact is that for women on the decree, the legislator allows you to fully account for personal income tax paid for the period between the time of purchase of the home and the decree. It can be a year, two, three or more years. It is possible that while payments for those periods go, a woman will have time to raise a child to kindergarten and again go to work. In order to receive tax deductions from the moment on the same basis with other citizens.
If the apartment was bought by a taxpayer before going on maternity leave, then you can apply for a tax deduction on income received between the time you purchase a home and the start of maternity leave. The remaining part of the payments is quite possible to transfer to the income received by the woman after she begins to work.
Tax Refund Documents
A citizen will have to collect, solving the question of how to return the tax on the purchase of an apartment, a list of documents for the Federal Tax Service.
Papers that need to be submitted to the department should be presented in the following kit.
Firstly, it is necessary to fill out an application (the form will be given in the department of the Federal Tax Service). It will indicate the essence of the request to the department, as well as the details of the bank where to transfer the deduction.
Secondly, an income declaration (form 3-PIT) should be provided. It is usually issued by the employer. Less often - a citizen fills himself (this is relevant when the question is how to return the tax on buying an apartment if you do not work).
Thirdly, these are financial documents for a real estate transaction: a contract of sale, bank statements on the flow of funds, receipts, etc. This also includes paper related to a mortgage. They are provided by the bank.
How soon will the tax be returned?
The maximum period within which tax authorities inspect securities is 3 months. During this period, the citizen must receive payment to the bank account indicated in the application. As a rule, the regional branches of the Federal Tax Service meet these deadlines.
How to return taxes online?
Many Russians are concerned about the question of how to return the tax on the purchase of an apartment through the State Service, an electronic portal for the interaction of citizens and authorities.There are no mechanisms that would fully replace the “offline” process.
Only a declaration (3-personal income tax) can be submitted in a “virtual” format. At the same time, as some experts note, you still have to go to the tax office to sign this document.
