Every citizen who used personal savings when buying an apartment has the right to a partial refund. The amount of compensation is calculated based on income tax individuals thirteen%. Including provided tax deduction when buying an apartment for military personnel on a subsidy, which is calculated at the same rate as personal income tax.

Legislative regulation of the issue

The tax deduction when buying an apartment, or in other words, a partial refund, is regulated at the legislative level by a number of regulatory legal acts:

1. According to Art. 220 tax deduction when buying an apartment is due on a subsidy only if own funds were invested;
2. Government Russian Federation Decree of February 3, 2014 No. 76 "On approval of the rules for calculating a subsidy for the acquisition or construction of residential premises (residential premises) provided to military personnel - citizens of the Russian Federation and other persons in accordance with the Federal Law "On the Status of Military Personnel";
3. Order of the Ministry of Defense of the Russian Federation dated July 21, 2014 No. 510 “On Approval of the Procedure for Providing Subsidies for the Acquisition or Construction of Housing to Military Personnel-Citizens of the Russian Federation Undergoing military service under a contract in the Armed Forces of the Russian Federation, and to citizens of the Russian Federation dismissed from military service.

Refunds for the purchase of an apartment by a serviceman

All military personnel can apply for a partial refund from the purchase of an apartment. In this case, compensation is carried out only if personal savings are used for the purchase or construction of housing. If it was issued or, then this amount is not taken into account, since these funds do not belong to the military, but to the state.

When personal savings have been involved, they may be subject to a tax deduction. It should be noted that the amount of compensation is 13% and cannot be applied to expenses exceeding 2 million rubles. Accordingly, 13% of this amount is 260,000 rubles.

The deduction can be claimed by a wife and husband who are officially married and who have completed the purchase of real estate. When returning, only personal money is taken into account.

The right to return the tax when buying a home can every citizen of Russia only 1 time. If you have already used the opportunity to return 13 percent spent on the purchase of housing, then you will be refused again.

You can refuse in such cases:

• The Federal Tax Service will send a refusal to employees who are in military service;
• housing was purchased by the employer;
• the purchase was made from a relative;
• the house was donated;
• real estate was issued to an unemployed family member;
• The house was purchased for commercial purposes.

The deduction itself can be received at the place of employment. In this case, this amount is added monthly to the salary. Or payments are made directly to the tax authority. Such receipt of money is made one-time.

The right to a deduction for the purchase of housing on a subsidy of the Ministry of Defense

This preference is given to the military for the purchase or construction of housing. These funds are public, so you can not get additional in the form of a property tax deduction.

When selling an apartment owned for less than three years, is it possible to use the right to a tax refund in the amount of actual expenses incurred, taking into account the amount of the subsidy?

Tax legislation does not prohibit using the right to receive compensation when selling an apartment that has been your property for less than 3 years. It is also possible to include a subsidy in the amount of expenses.

What are the problems with the return of 13 percent on a military mortgage? But difficulties arise with the confirmation of income from investing money that is stored in the savings account of a serviceman. These funds are also considered personal, and they must also make a return of 13 percent. Apply in advance for a statement of the state of the account in order to separate public funds from your own. But even in this case, the tax office may simply refuse to refund without explaining the reason. Then the soldier needs to consult a lawyer specializing in military mortgages and file a lawsuit.

Forum of Legal Mutual Assistance for Military Personnel

Attention

Thanks to the tax refund, you can cover some of the funds paid for:

1. Construction of a new house.
2. Buying the land on which it stands.
3. Acquisition of residential real estate or a share in it.
4. Payment of interest on loans and credits taken for the purchase or construction of housing.

Important! A built (purchased) house or apartment, land must be located within the Russian Federation. How to calculate the amount of the deduction, taking into account the subsidy The deduction is calculated at the same rate as the personal income tax - 13%. The basis for its definition is:

• Housing cost.
• The cost of building materials, drawing up projects and estimates, connecting to all communications or creating your own (autonomous) energy sources used in modern life.
• Mortgage repayment costs (interest).

The amount of the tax deduction does not exceed two million rubles.

Deduction when acquiring an apartment for a soldier

This document can also be completed and submitted online. A whole package of documents must be attached to the application: a loan agreement with a bank, ownership of an apartment, a certificate of personal funds in the amount of XXX rubles, payments for repairs and building materials, certificates of income and taxes. Now let's figure out what deduction is due when making own funds in addition to the money of the CHL (Targeted Housing Loan) for the purchase of housing.

Important

With partial and full early repayment of the loan using the borrower's personal funds, both the principal debt and interest on it are repaid. Therefore, a refund of a deduction of up to 3 million rubles is being considered. It is very easy to separate your own money from the state money, since the funds of the CJZ come to the bank from the account of the NIS participant.

Personal money is deposited separately after the application for early repayment.

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In this case, the specified property tax deduction is not applied, in particular, if the payment of expenses for the construction or purchase of a residential building, apartment, room or share (shares) in them for the taxpayer is made at the expense of payments provided from funds federal budget, budgets of subjects of the Russian Federation and local budgets. Thus, the property tax deduction when a military taxpayer acquires ownership of an apartment can only be applied to the amount of expenses paid by the taxpayer in accordance with the “Agreement on payment in excess of the rate for providing the area of ​​the provided residential premises”. However, to the amounts Money received by the taxpayer for the purchase of the specified apartment from the federal budget, the property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Code does not apply.

Belgorod region

Ministry of Defense of the Russian Federation. Bought a house in 2015. Am I eligible for a property tax credit? Thank you. The question refers to the city of the Republic of Mari El property deduction You do not have, because you spent the money for the purchase of housing not personal, but given by the state.

The meaning of the tax deduction is to compensate citizens from the purchase of housing with their personal funds. Sincerely Hello! When acquiring or constructing residential premises by military personnel using security within the framework of the federal law of May 27, 1998 N 76-FZ "On the status of military personnel" by obtaining residential premises in ownership free of charge or by receiving a subsidy, a property tax deduction is provided only for the amount of expenses paid at the expense of own funds, in excess of the provided collateral.

Tax deduction when using a subsidy

After submitting the original application to the DLC with a note of transfer, I received a decision to grant the living quarters to the property free of charge at the chosen permanent place of residence and an extract from it, and also accepted the living quarters under the act of acceptance and transfer of residential premises dated 06/04/2014. Later, in accordance with the established procedure, the state registration of my ownership of the residential premises was carried out, which, according to the certificate of state registration rights in one state register rights to real estate and transactions with it, a registration record was made on 07/01/2014. In accordance with Art. 34_2 of the Tax Code of the Russian Federation, I ask you to inform whether they are subject to accounting as part of the property tax deduction provided for in paragraphs.
2 p. 1 art.

Military mortgage property deduction

Saved time; Immediate receipt of money; Increase in income monthly by 13%; Documents are considered in the tax office up to 30 days Receipt of funds in installments; Preparation of more documents; Work during the year for more than one employer; The possibility of re-issuing a deduction if the entire amount is not returned for the year Deduction from the tax inspectorate Providing documents in person One-time receipt annual amount previously paid taxes Waiting for several months; Consideration of the submitted documents 3 months Via mail (regular or electronic) Use of communication means No need for personal presence at the tax Moroka with obtaining an enhanced electronic signature in a certification center; Probability of forgetting some document In order to really count on a partial tax refund, a person must pay for housing himself.
To qualify for the benefit, you must:

1. Passport.
2. Help 2-NDFL (from all employers, if there were several jobs).
3. Proof of purchase.
4. The act of acceptance and transfer to the owner of the house or apartment.
5. Certificate of registration of ownership.
6. Application for benefits.

When paying a deduction by the employer, it is additionally necessary to prepare:

• Leader notice.
• All details of the employer.

When submitting an application for a tax deduction, you need: In the case of buying a house or apartment in common property the following documents are required:

• Marriage certificate.
• Application for the need to distribute the deduction between the spouses.

When making a purchase for a person who has retired on a well-deserved rest, you will need a pension certificate.

Military housing subsidy tax refund

of the Code, the expenses incurred by me in connection with the acquisition of residential premises in the property free of charge at the chosen permanent place of residence and aimed at acquiring it in ownership and, accordingly, which amounted to 1394820 (one million three hundred ninety-four thousand eight hundred and twenty) rubles? Answer In accordance with paragraphs. 2 p. 1 art. 220 of the Code (as amended in relation to legal relations that arose before 01/01/2014) when determining the amount tax base the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for new construction or the acquisition in the territory of the Russian Federation of an apartment, room or share (s) in them.
This is true, but still you can return something, in particular:

• tax on own money, which was paid by the participant of the Military Mortgage program to pay for the purchase of an apartment;
• tax on the funds that were spent on the repair, decoration of the apartment, the purchase of materials and the payment of design estimates.

The refund also has limitations in the amount of: 2 million rubles for the repair and finishing of housing or new construction 3 million rubles The maximum amount of the deduction is applicable if personal funds were spent on early repayment of a loan with interest Refund of what tax deductions can a NIS participant make get a tax deduction when buying a home on a military mortgage In order to get his money back, a soldier must take it to tax office at the place of residence, a completed declaration in the form 3-NDFL.

Analysis below judicial practice on initiated cases on recovery from participants of NIS, excessively returned or illegally obtained, proves that the position of the courts on this issue is uniform.

Almost always, the conclusion of the courts is as follows: a NIS participant who illegally received a tax deduction or received an excessive tax deduction must return to the state the entire amount that was not due to him.

A practical example of the practice of collecting a tax deduction

The military prosecutor of the Tver garrison, acting as a person ensuring the protection of state interests, filed a lawsuit with the city court of the Tver region against a military citizen Sh. to recover from her an excessively returned tax deduction. According to available information, Sh. received 135,635 rubles as a tax deduction for the apartment purchased on 28 June 2013.

In the course of the prosecutor's check, it became known that Sh. used the funds of the CZhZ and credit money, which was provided to her by the creditor bank Tveruniversalbank, to purchase her own housing. In fact, it is clear that the repayment of the loan and the payment of interest for its use occurs at the expense of budget money- TsZhZ, which were provided to citizen Sh. as a participant in the NIS.

In the Tax Code of the Russian Federation, in p.p. 36-37 of Article 217 states that the amount of payments for the purchase or construction of residential premises at the expense of federal budget money and the total amount of income received from the investment of these contributions, aimed at the purchase of residential square meters- is not taken into account for tax purposes.

Related materials

The terms of the TsZhZ agreement indicate that the institution of the FGKU "Rosvoinipotek" provided funds to the participant of the NIS - a citizen of Sh. at the expense of her savings in a personal account for repayment down payment mortgage, as well as to cover mortgage debt.

Due to the fact that the source of funding in this case was money from the budget, the NIS participant, citizen Sh., did not have the right to demand and receive a tax deduction from the state. Therefore, the amount of 135,635 rubles paid to her must be returned to the state budget in full.

The position of the courts described above regarding NIS participants who illegally received a tax deduction was also repeatedly reflected in similar decisions of the courts of first instance, and it was also repeatedly confirmed by the courts of appeal. Similar cases were heard in the Kozelsky District Court of the Kaluga Region, in the Frunzensky District Court of Yaroslavl, and in the Sovetsky District Court of Bryansk. State interests were also defended by the Arkhangelsk Regional Court.

Summing up, it can be clearly said that the position of the courts of various instances on the issue of an illegally obtained tax deduction by NIS participants or an excessively returned tax deduction to a NIS participant is always unanimous, and it is aimed at protecting the interests of the state.

federal law N 284-FZ). But Federal Law N 284-FZ was published in the "Collection of Legislation of the Russian Federation" on December 3, 2007, and in " Russian newspaper"- December 4, 2007. Thus, the first version of clause 36 did not have time to enter into force on January 1, 2008 (only from January 4, 2008. For income for the 2007 calendar year, the amount of subsidies (payments) received by individuals for the acquisition and (or) the construction of residential premises, provided at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, are subject to taxation, and the amounts received by taxpayers at the expense of budget funds budget system RF for reimbursement of costs (part of costs) for the payment of interest on loans (credits) are not subject to taxation.

Tax deduction when using a subsidy

Attention

The housing was purchased by the employer In the case of investing non-own funds in real estate, the deduction is not possible Use when making a purchase of a certificate, military mortgage, maternity capital, subsidies When determining benefits, the amounts received from the state are not taken into account. For own invested funds, if they were used as an additional payment, the deduction applies Separate categories citizens The deduction will be denied:

• students;
• military personnel;
• orphans under 24;
• non-residents of the Russian Federation who do not pay personal income tax to the country's treasury

The apartment was donated It was received without investing own funds, so the deduction is inappropriate The property was bought for commercial purposes The purpose of the purchase is to generate income, not improve living conditions The house or apartment is registered for an unemployed Citizen does not pay personal income tax.

Forum of Legal Mutual Assistance for Military Personnel

Info

Question: August 18, 2016, Ksenia when the cost of the apartment (part of the cost) was paid by subsidies such as the “young family program”, “ military mortgage”, “maternal capital" etc. (Check in advance with the tax office). But the deduction can be received from the amount of own funds for the purchase of an apartment.; Answer: Anna Yarotskaya, individual tax specialist

rub. (to return 260 thousand rubles) (clause 1, clause 3, article 220 of the Tax Code of the Russian Federation). Really, budget resources(for example, a subsidy, maternity capital) that went to pay for an apartment cannot be included in the deduction (clause 5 of article 220 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated March 15, 2013 No. 03-04-05 / 9-235, Federal Tax Service of Russia for Moscow dated December 24, 2008 No. 18-14/4/120477).

Buying a home with subsidies

• Decree of the Government of the Russian Federation of 03.02.2014 No. No. 76 “On Approval of the Rules for Calculating Subsidies for the Acquisition or Construction of Housing Provided to Military Personnel – Citizens of the Russian Federation and Other Persons in accordance with the Federal Law “On the Status of Military Personnel”;
• Order of the Ministry of Defense of the Russian Federation dated July 21, 2014 No. 510 “On Approval of the Procedure for Granting a Subsidy for the Acquisition or Construction of Housing to Military Citizens of the Russian Federation Under Contract in the Armed Forces of the Russian Federation and to Citizens of the Russian Federation Discharged from Military Service”.
Refunds when purchasing an apartment by a serviceman All servicemen can apply for a partial refund from the purchase of an apartment.

Refund of income tax when buying an apartment with a subsidy from the state

Thanks to the tax refund, you can cover some of the funds paid for:

1. Construction of a new house.
2. Buying the land on which it stands.
3. Acquisition of residential real estate or a share in it.
4. Payment of interest on loans and credits taken for the purchase or construction of housing.

Important! A built (purchased) house or apartment, land must be located within the Russian Federation. How to calculate the amount of the deduction, taking into account the subsidy The deduction is calculated at the same rate as the personal income tax - 13%.
The basis for its definition is:

• Housing cost.
• The cost of building materials, drawing up projects and estimates, connecting to all communications or creating your own (autonomous) energy sources used in modern life.
• Mortgage repayment costs (interest).

The amount of the tax deduction does not exceed two million rubles.

Housing Consultant

Important

When selling an apartment owned for less than three years, is it possible to use the right to a tax refund in the amount of actual expenses incurred, taking into account the amount of the subsidy? Tax legislation does not prohibit using the right to receive compensation when selling an apartment that has been owned by you for less than 3 years. It is also possible to include a subsidy in the amount of expenses.

Regulations governing the issue

• Decree of the Government of the Russian Federation of October 24, 2013 N 942 “On approval of the Rules for payment by military personnel in need of improvement living conditions, additional total area of ​​the dwelling, exceeding the norm for the provision of the area of ​​the dwelling"
• Article 15 of the Federal Law of May 27, 1998 N 76-FZ “On the Status of Military Personnel” paragraph 5 of Art. 220 Tax Code of the Russian Federation
• Order of the Minister of Defense of the Russian Federation No.

Who is entitled to a subsidy for an apartment to pay utility bills

Including, a tax deduction is provided when buying an apartment for military personnel on a subsidy, which is calculated at the same rate as personal income tax. Advertising Legislative regulation of the issue Contents

• 1 Legislative regulation of the issue
• 2 Refunds when purchasing an apartment for a military man
  • 2.1 Eligibility for a Department of Defense Home Purchase Deduction
  • 2.2 When selling an apartment that has been owned for less than three years, is it possible to use the right to a tax refund in the amount of actual expenses incurred, taking into account the amount of the subsidy?
• 3 Regulations governing the issue

The tax deduction when buying an apartment, or in other words, a partial refund, is regulated at the legislative level by a number of regulatory legal acts:

1. According to Art.

Subsidies for the purchase or construction of housing for citizens of the Russian Federation are provided under a number of subprograms of the Federal target program"Housing", as well as in accordance with the programs of the constituent entities of the Russian Federation and local governments. Until 2008 and the entry into force of the Federal Law of July 24, 2007 N 216-FZ, Article 217 of the Tax Code of the Russian Federation “Income not subject to taxation (exempt from taxation)” did not contain indications that the amounts of housing subsidies received by citizens of the Russian Federation are not taxed income tax(personal income tax).

This was the reason that some citizens could not pay the amount of personal income tax to the budget at a rate of 13% of the amount of this subsidy. For most recipients of subsidies, this was an unpleasant surprise.

If you have already used the opportunity to return 13 percent spent on the purchase of housing, then you will be refused again. You can refuse in such cases:

• The NSF will send a refusal to employees who are in military service;
• housing was purchased by the employer;
• the purchase was made from a relative;
• the house was donated;
• real estate was issued to an unemployed family member;
• The house was purchased for commercial purposes.

The deduction itself can be received at the place of employment.

In this case, this amount is added monthly to the salary. Or payments are made directly to the tax authority. Such receipt of money is made one-time. The right to a deduction for the purchase of housing for a subsidy of the Ministry of Defense This preference is given to the military for the purchase or construction of housing.

Tax refund when buying a home on a subsidy

In this case, compensation is carried out only if personal savings are used for the purchase or construction of housing. If a subsidy was issued, then this amount is not taken into account, since these funds do not belong to the military, but to the state.

When personal savings have been involved, they may be subject to a tax deduction. It should be noted that the amount of compensation is 13% and cannot be applied to expenses exceeding 2 million rubles.

Accordingly, 13% of this amount is 260,000 rubles. The deduction can be claimed by a wife and husband who are officially married and who have completed the purchase of real estate.
When returning, only personal money is taken into account. The right to return the tax when buying a home can every citizen of Russia only 1 time.

Question number 4. The apartment is owned by two people. Who is eligible to receive a tax deduction? All owners who bought a share for personal funds can draw up a deduction.

Its value depends on the amount of money invested. Question number 5. New building apartment purchased in 2016. What year do I need to file a tax return? Form 3-NDFL is always provided based on the results of the past year.

In this situation, it should be submitted at the beginning of 2017. The deduction, regardless of which month the purchase was made in, will be provided for the entire year. Modern residential real estate prices are in the seven figures. Compared to them, the tax deduction of 260 thousand does not seem significant.

But it is enough to partially pay for the repair. In addition, the tax authorities will pay the money to the citizen. Usually, they just take away. Rate the quality of the article.

MOSCOW CITY COURT

F/judge Nevzorova M.V.

Judicial Collegium for Civil Cases of the Moscow City Court
as part of the presiding Rastorgueva N.S.
and judges Pashkevich A.M., Leonova C.The.
with secretary P.,
having heard in open court on the report of the judge Pashkevich A.M.
civil case on T.'s appeal against the decision of the Babushkinsky District Court of Moscow dated June 29, 2016, which ruled:
Recognize as illegal the provision of a military unit *** T. property tax deduction in terms of the amount constituting the federal budget, namely *** RUB. *** cop.
Collect from T. in favor of the Russian Federation represented by the Interdistrict IFTS of Russia N 2 for Krasnodar Territory damage in the amount of *** RUB. *** kop.,

installed:

The military prosecutor of the 60th Military Prosecutor's Office of the garrison appealed to the court in the interests of the Russian Federation, represented by the Interdistrict IFTS of Russia N 2 for the Krasnodar Territory, to T. to recognize as illegal the granting of a property tax deduction in terms of the amount constituting the federal budget, namely *** rubles. *** cop., recovery of damage caused to the state in the amount of *** RUB. *** cop. In support of the claims, the plaintiff pointed to the unlawful receipt of a property tax deduction by military personnel T. in the amount of *** RUB. *** cop. when purchasing an apartment and incomplete compensation for the damage caused.

At the hearing, the representative of the plaintiff, the military prosecutor, by proxy K., supported the stated claims.
Defendant T. did not appear at the hearing, was notified of the day and time of the hearing, did not submit any objections to the claim.
The representative of the third party FGKU "Rosvoenipoteka" did not appear at the court session, he was notified of the day and time of the hearing.
The court ruled the above decision, the cancellation of which, on the basis of the arguments of the appeal, is requested by the defendant T., referring to the inconsistency of the court's conclusions with the circumstances of the case and the incorrect application by the court of the norms of substantive and procedural law.
Representatives of the plaintiffs, a third party, did not appear at the meeting of the judicial board, they were duly notified of the day and time of the hearing, in accordance with Art. Art. 167, 327 Code of Civil Procedure of the Russian Federation, the case was considered in their absence.
After checking the case file, after listening to the explanations of the defendant T., having discussed the arguments of the appeal, the judicial board does not find legal grounds for canceling the court decision, which was decided in accordance with the requirements of substantive and procedural law.
In resolving the dispute, the court of first instance correctly established legally significant circumstances, was guided by the rules of law applicable to the disputed legal relations - Art. 220 tax code Russian Federation, Federal Law "On the Prosecutor's Office of the Russian Federation", assessed the evidence presented in the aggregate and came to a reasonable conclusion about the satisfaction of the stated claims.

In accordance with paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation when determining the size of the tax base in accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, the taxpayer has the right to receive property tax deductions, in particular, in the amount of expenses actually incurred by the taxpayer: for new construction or acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (s) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings, or shares (shares) in them; to repay interest on targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or acquisition on the territory of the Russian Federation of a residential house, apartment, room or share (shares) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (shares) ) in them; for the repayment of interest on loans received from banks located in the territory of the Russian Federation for the purpose of refinancing (on-lending) loans for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or shares (shares) in them.

By virtue of paragraph 26 para. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, the property tax deduction provided for by this subparagraph does not apply in cases where the payment of expenses for the construction or purchase of a residential building, apartment, room or share (shares) in them for the taxpayer is made at the expense of the employer or other persons, the funds of the mother ( family) capital allocated to ensure the implementation of additional measures of state support for families with children, at the expense of payments provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, as well as in cases where a transaction for the sale of a residential building, apartment, rooms or shares (shares) in them is committed between individuals who are interdependent in accordance with Art. 105.1 of this Code.
Thus, federal legislation provides for cases where the right to a property tax deduction for personal income tax does not apply. These include cases where the improvement of the taxpayer's living conditions was made at the expense of the federal budget.

As established by the court of first instance and confirmed by the materials of the case, the defendant T., being a military serviceman under contract in the military unit ***, on August 22, 2011, acquired an apartment at the address: *** under a contract for the sale of -mortgage system of housing provision for military personnel on the basis of the Federal Law "On the accumulative mortgage system of housing provision for military personnel" at the expense of a targeted housing loan in the amount of *** RUB. *** kop., provided by the Ministry of Defense of the Russian Federation, loan funds battery " Russian capital"in the amount of *** rub. and own funds in the amount of *** rub. *** kop.
After the conclusion of the contract for the sale of the apartment, T. applied to the tax authority in order to receive a property tax deduction in the amount of expenses transferred by the authorized state body of FGKU "Rosvoinipotek" from the federal budget, providing tax returns, as a result of which T. from the budget was returned tax on personal income in the amount of *** RUB. *** cop. When applying for a property tax deduction, T. indicated not his own funds in the amount of *** rubles. *** kop., and the amount taking into account the federal budget, but no more size limit property tax deduction, provided for in paragraphs. 1 p. 3 art. 220 of the Tax Code of the Russian Federation, i.e. *** rub. (of which own funds - *** rubles *** kopecks, federal budget funds - *** rubles *** kopecks).
After inspections carried out by the military prosecutor, T. was partially returned to the budget of the Russian Federation sum of money in the amount of *** rubles.
According to paragraph 1.3 of the loan agreement dated August 01, 2011 N 04-006 / VI-11, the repayment of the loan and the payment of interest for the use of the loan are carried out by T. at the expense of the targeted housing loan provided by T. as a participant in the accumulative mortgage system of housing for military personnel under a targeted housing loan agreement, i.е. at the expense of federal budget funds, which are not his income, and therefore the defendant T. did not have the right to provide a property tax deduction.

When exercising the right to purchase a dwelling, the defendant used the measures of the state social support(accumulative mortgage system), provided for by the Federal Law "On the accumulative mortgage system of housing for military personnel", the source of financing for which was the federal budget.
Thus it is the court came to the correct conclusion that the cost of paying the mortgage at the expense of the defendant's own funds amounted to *** RUB. *** cop., and the defendant had the right to receive a tax deduction only in the amount of *** RUB. *** kop., because the law directly connects such a right with the costs of the taxpayer.
Since the accumulative-mortgage system of housing for servicemen is implemented at the expense of the federal budget, the conclusion of the court on the validity of the stated requirements in terms of recovering unjust enrichment from the defendant in the amount of *** RUB. *** kop., taking into account when determining the amount of unjust enrichment, the amount of voluntarily returned tax in the amount of *** rubles (*** rubles - *** rubles = *** rubles), is legitimate.

The panel of judges agrees with these conclusions of the court, since they are fully consistent with the above substantive law, including the provisions of Art. Art. 3, 4 of the Federal Law "On the accumulative mortgage system of housing for military personnel" are based on a proper assessment of evidence with the correct establishment and comprehensive study of legally significant circumstances for resolving the stated requirements.
By virtue of h. 1 Article. 327.1 of the Code of Civil Procedure of the Russian Federation, the court of appeal considers the case within the limits of the arguments set forth in the appeal and objections to the complaint.
The argument of the appellate complaint of the defendant T. that he was not properly notified of the place and time of the case, in connection with which he was deprived of the opportunity to raise objections when considering the dispute on the merits, does not entail the cancellation of the court decision, since it follows from the materials of the case, that the requirements of Art. 113 of the Code of Civil Procedure of the Russian Federation was not violated by the court of first instance, all the measures provided for by civil procedural legislation were taken to notify the defendant of the place and time of the case: T. .d. 99).
In accordance with Art. 113 Code of Civil Procedure of the Russian Federation, persons participating in the case, as well as witnesses, experts, specialists and translators, are notified or summoned to court by registered mail with a return receipt, a court summons with a return receipt, a telephone message or a telegram, by facsimile or using other means of communication and delivery, ensuring the fixation of a court notice or summons and its delivery to the addressee.

According to Art. 165.1 of the Civil Code of the Russian Federation, statements, notices, notices, demands or other legally significant messages with which the law or transaction associates civil legal consequences for another person, entail such consequences for this person from the moment the corresponding message is delivered to him or his representative. A message is also considered delivered if it was received by the person to whom it was sent (addressee), but due to circumstances depending on him, was not handed to him or the addressee did not familiarize himself with it.
Evidence testifying to the presence of valid reasons that deprived the defendant of the opportunity to appear for judicial notices at the post office is not presented. Under such circumstances, the failure to appear for receiving a registered letter and a court notice should be considered a refusal to receive a court notice, and the adverse consequences due to the failure to receive court notices, by virtue of Part 1 of Art. 165.1 of the Civil Code of the Russian Federation must be borne by the person himself.
Considering the tasks of legal proceedings, the distribution general rule, enshrined in Part 3 of Art. 167 Code of Civil Procedure of the Russian Federation, the adjournment of the trial in the event of non-appearance at the court session of any of the persons participating in the case, when the court takes the measures provided for by law to notify them and in the absence of information about the reasons for the non-appearance at the court session, would not correspond to the constitutional goals of civil proceedings, which , in turn, will not allow considering the judicial procedure as an effective remedy in the sense that is laid down in Art. 6 Convention for the Protection of Human Rights and Fundamental Freedoms, art. Art. 7, 8, 10 of the Universal Declaration of Human Rights and Art. 14 of the International Covenant on Civil and Political Rights. In the conditions of granting by law an equal volume of procedural rights, the failure to appear of persons notified by the court in the manner prescribed by law is their will, indicating a refusal to exercise their right to directly participate in the trial of the case and other procedural rights.
Under such circumstances, the reference in the appeal of the defendant T. to the violation of his procedural rights was not confirmed.
In the appeal, T. refers to the fact that the court incorrectly identified the proper defendant, believing that the tax authority should be the defendant in the case.
This argument of the defendant's complaint is untenable, since it is based on an erroneous interpretation of the norms of substantive and procedural law.
By virtue of h. 1 Article. 45 of the Code of Civil Procedure of the Russian Federation, the prosecutor has the right to apply to the court with a statement in defense of the rights, freedoms and legitimate interests of citizens, an indefinite circle of persons or the interests of the Russian Federation, constituent entities of the Russian Federation, municipalities.
The right of the prosecutor to apply to the court with a statement in accordance with the procedural legislation of the Russian Federation, if this is required by the protection of the rights of citizens and the legally protected interests of society or the state, is also enshrined in paragraph 3 of Art. 35 of the Federal Law "On the Prosecutor's Office of the Russian Federation".
At the same time, the protection of the interests of the Russian Federation includes the issues of the safety of federal property and compensation for damage caused to federal property; non-return of funds that are federal property violates the established Part 1 of Art. 209 of the Civil Code of the Russian Federation of the right of the Russian Federation to own, use and dispose of these funds.
Since the prosecutor's audit established the fact of a violation of the right of the Russian Federation to dispose of budgetary funds, namely: T.'s unjustified receipt of funds in the form of a tax deduction in the amount of *** rubles. *** kop., this circumstance served as the basis for the prosecutor’s appeal to the court in the interests of the Russian Federation represented by the MIFTS of Russia N 2 for the Krasnodar Territory, and the duty to pay taxes by the current legislation is assigned to the taxpayer, which in this case is T.
The arguments of the appeal about the inadmissibility of applying civil law to tax relations are also untenable, the subject of the dispute is the unjustified receipt by the defendant of a property tax deduction, as a result of which he received unjust enrichment at the expense of the state and which, by virtue of Art. 1102 of the Civil Code of the Russian Federation is subject to return.
The argument of the appeal about the plaintiff's non-compliance with the pre-trial procedure for resolving the dispute is also subject to rejection, since the defendant T. was notified of the receipt of a tax deduction in violation of the requirements of the current legislation and the need to return the illegally received amount to the budget of the Russian Federation, which is confirmed by the case materials, namely, the message of the acting commander of the military part *** dated 10/22/2014, written explanations by T. (case file 91), notification of MIFTS N 2 for the Krasnodar Territory dated 10/23/2014, in addition, the return of a part of the tax deduction in the amount of *** rubles according to the check -order dated 06/23/2014 (case sheet 92).
The argument of the defendant's appeal that the plaintiff missed the limitation period for tax deductions for 2011 - 2013 is not a basis for canceling the decision, since there were no statements from the defendant before the decision of the court of first instance that the plaintiff missed the limitation period, but within the meaning of Part 2 Art. 199 of the Civil Code of the Russian Federation limitation of actions applied by the court only at the request of the party to the dispute, made before the court decision. In addition, the plaintiff became aware of the illegality of providing the defendant with a property tax deduction in 2014.
Link of the defendant in the complaint about the existence of non-repealed decisions tax authority on granting a property tax deduction does not refute the conclusions of the trial court, since the legal value by virtue of Art. 1102 of the Civil Code of the Russian Federation has legal grounds for receiving money from T., while the court established and declared it illegal to provide the defendant with a tax deduction, and, accordingly, to receive a property tax deduction in the specified amount.
The arguments of the appeal do not contain legal grounds for canceling the court decision, in essence they are reduced to a statement of the circumstances that were the subject of the study and assessment of the court of first instance, and to the expression of disagreement with the actions of the court related to the establishment of factual circumstances relevant to the case, and the assessment of the presented in the case of evidence. Grounds for canceling or changing the decision of the court on appeal, under Art. 330 Code of Civil Procedure of the Russian Federation, not available.
Based on the above, guided by art. Art. 328, 329 Code of Civil Procedure of the Russian Federation, judicial board

determined:

The decision of the Babushkinsky District Court of Moscow dated June 29, 2016 is left unchanged, the appeal of T. is not satisfied.