A property tax deduction for the purchase or construction of housing is understood as the opportunity to return in the future the tax paid by an individual (personal income tax) in the amount of money spent for the above purposes, but within the legally established limit.

Who can apply for a tax deduction when buying an apartment in 2019, what documents to collect and what nuances not to miss, taking into account the innovations of recent years?

Interestingly, in October 2017, the Ministry of Construction presented a bill that, if approved, would allow people to receive a deduction not only when buying an apartment, but also when renting it. It is assumed that the benefit will be available subject to a number of conditions:

• signing a long-term rental agreement (at least 11 months);
• unless a full deduction has previously been claimed for the purchase.

Legislators want the system to work in two directions: if the deduction for the purchase of housing is not received in full, then the remainder can be compensated for through rental expenses, and vice versa. However, this bill is still at the stage of an independent anti-corruption examination, and it is unknown when it will be considered.

Regulates the provision of all property tax deductions Tax code ( Art. 220) . There (specifically in pp. 3-4 part 1 of this article) contains information about the type of deduction we are considering. According to this norm, it can be obtained by:

• purchasing housing and a plot of land for it;
• its construction and decoration;
• applying for a mortgage.

Let us consider the design features of each of the listed benefit options in more detail.

You bought a home

The most popular of the above is property tax deduction for the purchase of an apartment, a house and a plot of land attached to it, a room, as well as their shares.

As mentioned above, the deduction is provided for the amount fixed in the text of the purchase and sale transaction.

However, there is a limit (maximum) amount of property deduction established at the legislative level. Currently, the maximum amount of property tax deduction when purchasing an apartment, home ownership, etc. amounts to 2 000 000 rubles Those. Every year you have the right to return the 13% income tax paid to the budget until you have repaid the entire benefit amount equal to 13% of the expenses incurred (but not more than 260,000 rubles, i.e. 13% of 2,000,000 rubles) .

At the same time, for housing purchased after 01/01/2014, the following rule applies: if it cost less than the above maximum amount, the right to the benefit becomes multiple. When subsequently purchasing another property, the balance of the property tax deduction transferred from the previous property is retained. Persons who became owners before 2014 are deprived of this privilege - in this case, the benefit does not apply to real estate purchased subsequently.

Are you building/renovating?

All of the above is also true for the second tax deduction option - during construction or finishing of residential premises . In this option, the following expenses are accepted for refund:

• purchase of finishing and building materials;
• development of working documentation;
• provision of services (performance of work) for construction or finishing;
• connection of electricity, gas and water supply, sewer system.

It is important!
The inclusion of costs for completion and finishing is permitted only when the text of the transaction directly indicates the fact of acquisition of unfinished goods.

You have taken out a mortgage

In modern conditions of a crisis economy, most compatriots do not have enough personal savings when purchasing housing. Increasingly, we have to resort to borrowed funds. In this situation, you can also take advantage of a deduction (in addition to the main one provided in case of purchase) for the amount of interest paid on the loan (loan), but not more than 3,000,000 rubles (i.e., the amount of such a benefit cannot exceed 390,000 rub., i.e. 13% of 3,000,000 rub.)

You should know!
For mortgage housing issued before 2014, the amount of the % deduction was not limited to the maximum threshold of 3 million rubles. Wherein Personal income tax refund for the % deduction is carried out only after a full refund of the tax amount for the main deduction(from 2 million rubles).

WHO IS NOT ALLOWED A DEDUCTION?

By default, almost every taxpayer has the opportunity to receive the benefits we are considering, with some exceptions. Below is a list of cases when The deduction is NOT provided to the citizen.

1. He NOT applies to tax residents of Russia, i.e. lives on its territory less than 183 days a year.
2. He NOT has income on which personal income tax is paid (he is unemployed or an individual entrepreneur applying a different taxation system from the general one, and at the same time has no other income).
3. Housing purchased or completely built at someone else's expense- for example, the employer or the state (various housing subsidies and government programs, including the maternity capital program). Moreover, if you purchase real estate partially at your own expense, a deduction is provided, but only in relation to personal funds invested in the purchase of housing.
4. The deal was finalized between related parties(tax legislation includes spouses, mother, father, children, siblings (including those with one common parent), guardians/trustees and wards).

IF THERE ARE SEVERAL OWNERS

In a situation where housing is purchased as common property, the amount of deduction due to each co-owner is determined according to his share.

It is also necessary to take into account that when a married citizen purchases housing, this property automatically becomes the joint property of the spouses. Accordingly, they can distribute the amount of the deduction at their discretion, incl. in favor of only one of them (usually in favor of the officially employed spouse, or if both are officially employed - in favor of the one whose salary is higher).

Read more about this in the articles:

• "Property tax deduction for spouses: how to increase"

STEP-BY-STEP DESIGN ALGORITHM

As before, you can receive a tax deduction for purchasing an apartment in 2019 in one of two ways.

Important! You need to prepare copies of documents, but when contacting the Federal Tax Service you should have the originals on hand for verification.

Option No. 1 - contact directly the tax office at your place of residence (hereinafter referred to as the IFTS).

To do this you should:

1. Fill out a tax return for property deduction (3-NDFL).
2. Order a 2-NDFL certificate from your employer (in the accounting department) about the amount of accrued and withheld taxes.
3. Make a photocopy of the legal document. As a rule, such a document is a certificate of state registration of property rights. When purchasing housing using borrowed funds, additional relevant agreements (loan, credit) will be required, plus a debt repayment schedule.
4. Make photocopies of payment documents (receipts for PKOs, bank statements indicating the transfer of money under a transaction, certificates of interest paid, etc.).
5. If housing is purchased by a married couple as joint property, the following will additionally be required:
   • photocopy of marriage certificate;
   • application for redistribution of the amount of deduction by mutual agreement.
6. Submit an application for deduction and the above documents to the Federal Tax Service. A sample application for property deduction to the tax office is freely available; you can download it from us or from the official website. The department’s website nalog.ru in the “Tax Deductions” section.

Something to remember!
The above photocopies of documents should be presented along with the originals for verification by an inspection employee.

Option number 2 - through the employer.

The main advantage in this case is the possibility of receiving a deduction for the current year without waiting for its end. When choosing this option you need:

1. Write an application to receive a notification from the Federal Tax Service regarding the right to deduction.
2. Make photocopies of documents confirming your right to receive a deduction.
3. Submit the above application and documents to the Federal Tax Service (see paragraphs 1-2).
4. After a month, receive a notification from the tax office about the right to deduction.
5. Present it to your employer. From now until the end of the current year, personal income tax will not be withheld from your salary.

For reference:
If you have several places of work, you have the right to apply for benefits from each employer.

You will need a lot of documents, and for clarity, we present a list of them depending on the specific situation in the table:

Construction/purchase of a house	Extract from Rosreestr
Buying an apartment/room/shares	Contract of sale; Transfer certificate/state registration certificate
Purchase of land/share for individual housing construction	Extract from Rosreestr; State registration certificate
Repayment of interest on targeted loans	Loan (mortgage) agreement; Schedule of payments and payments by %
Payment documents	Receipts, bank statements, sales receipts and other documents confirming the expenditure of money in cash or non-cash; Bank statements, cash receipts, certificates of repayment of interest on the loan
Acquisition of joint property (real estate purchased by spouses or one of them, subject to an official marriage)	Married; Statement of consent of the parties on the distribution of property return between spouses

EXAMPLE OF CALCULATING THE SIZE OF DEDUCTION

Kondratyev I.A. (single) in April 2018 purchased a home worth RUB 4,600,000.

In this case, borrowed funds (credit) in the amount of 2,300,000 rubles were used.

The term of loan obligations is 15 years.

The final amount of the percentage is 4,100,000 rubles.

Let's do a simple calculation.

Max deduction amount – RUB 5,000,000. (2,000,000 rubles for the purchase of home ownership + 3,000,000 rubles for paying interest).

The amount that I.A. Kondratiev will receive. after a full refund – 650,000 rubles. (13% of RUB 5,000,000).

If Kondratyev I.A. purchased the house before 01/01/2014, the calculation would have been different.

Max deduction amount – RUB 6,100,000. (2,000,000 rubles for the purchase of home ownership + 4,100,000 rubles – the full amount of interest paid, without a limit).
The amount that V.A. Ivanov would have received. after a full refund – 793,000 rubles. (13% of RUB 6,100,000).

In both cases, the return of personal income tax from interest can be carried out only as they are paid to the bank (or other credit institution), i.e. gradually over 15 years of lending.

What kind of property will the money be returned for?

Based on Resolution No. 311 of the Supreme Court, citizens have the right to independently decide at what time and for which particular property it is more profitable for them to receive compensation.

You can get a portion of your expenses back if you purchase the following items:

• apartments in an old building or a new building;
• apartments at the stage of unfinished construction under a shared participation agreement (the opportunity will last for several more years, until the DDU has not yet been completely cancelled);
• houses within the city or outside it;
• land acquired for housing construction.

Important! The property must be residential, and this status requires registration in it - temporary or permanent.

In addition, a refund of part of the funds is provided for the construction of housing, as well as its purchase or construction, paid for with a loan. In the latter case, all expenses of the taxpayer are taken into account - both on the principal debt and on bank interest, but payment of penalties and fines accrued for late payments is excluded from the calculation.

It is important that when purchasing all the rooms in a communal apartment, including at different times, the deduction can also be returned, but under two conditions:

• if compensation was not previously received for each of the purchased rooms;
• if the rooms are designed as a single piece of real estate.

When does the benefit not apply?

Based on paragraph 5 of Article 220 of the Tax Code, it will not be possible to partially compensate expenses if housing was purchased or under construction:

• at the expense of the employer's money;
• from the budget of any level (regional, federal);
• with the involvement of maternal capital (from the calculation of 453 thousand rubles are excluded, but other expenses of an individual are included).

They also do not compensate for funds spent on a plot of land on which it is not planned to build a residential building (with opportunities to register).

Features of obtaining a deduction for spouses and pensioners

In formalized relationships, only one of the spouses receives the right to deduction, since we are talking about the purchase of joint property. The person applying for compensation must necessarily work officially, but the second spouse may or may not work.

If a pensioner receives only an old-age pension, then before 2012 he could not claim a refund of part of the money, since he did not have income subject to a 13% tax. After the introduction in 2012 of a special procedure for transferring deductions for previous years (FZ-330), such an opportunity became available to pensioners. Regardless of when the apartment was purchased, it is possible to compensate for part of the expenses in 2019 if taxes were paid between 2015 and 2018.

It is important to consider several nuances:

• since you can submit documents only after the end of the tax period, you will be able to receive money for an apartment purchased in 2019 only in 2020, provided that taxes were paid in 2016-2019;
• The deduction can only be obtained for the last 3 years, so in 2019 you will not be able to take advantage of the benefit if wage taxes were deducted up to 2014 inclusive.

On a note! If the pensioner continues to officially work, then he can receive a deduction without any reservations on a general basis.

Innovations in recent years

Since 2017, Federal Law-212 came into force, which affected the text of Article 220 of the Tax Code of the Russian Federation. Due to this:

• The maximum tax deduction amount when purchasing an apartment in 2019 is 260 thousand rubles. (this means that the object costs no more than 2 million rubles) and 390 thousand rubles. by % when purchasing using a credit/loan;
• Regardless of the date of purchase of the property, compensation is calculated for the last 3 years of tax payments preceding the submission of documents.

When applying for a tax deduction when purchasing an apartment in 2019, you should remember the following documents:

• Since 2016, the issuance of certificates of ownership (FZ-360) has been discontinued for real estate acquired after July 15, 2016. Instead of the saint, they receive an extract from Rosreestr. Since 2017, it is precisely this that confirms the right of ownership, and all government agencies must accept it;
• Previously, the application for confirmation of the right to deduction was written in free form, since 2017 - according to the established form (you can download the sample on our portal);
• The sample 3NDFL declaration can be adjusted at any time, so it is best to take it from the tax office at your place of residence.

Having figured out how to apply for a tax deduction when buying an apartment in 2019 and what minor changes in laws have occurred in recent years, Russians have the right to claim a refund of a significant amount.

Tax deduction when buying an apartment can be obtained after submitting the 3-NDFL declaration and all necessary documents to the Federal Tax Service at the place of registration. The Tax Code provides for the specifics of obtaining a property deduction both when buying and selling an apartment. It is these features that we will talk about in our article.

Property deduction to buy an apartment

Considering the question of how to apply for a tax deduction when buying an apartment, first of all, it must be said that such a deduction is provided in the following cases:

Size tax deduction when buying an apartment in 2015-2016 years is 13% of 2,000,000 rubles; the amount of deduction for repayment of interest on loans is 13% of 3,000,000 rubles.

If a citizen has not taken advantage of the entire amount of the tax deduction, then he can receive it in additional tax periods when purchasing other property.

If the apartment was purchased by spouses during marriage, then it becomes their joint property. Since 2014, property deductions have not been distributed between spouses; each spouse can claim a tax deduction.

Receiving a tax deduction when purchasing an apartment in 2015-2016 years is not allowed if:

• The sale and purchase transaction was concluded between related parties. Interdependent persons include: spouses, parents, children, brothers/sisters (full/half), guardians and wards.
• If payment for the purchase was made at the expense of maternity capital, at the expense of the employer or at the expense of the budget.

Changes in obtaining tax deductions when purchasing real estate in 2015-2016

Since 2014, a new procedure for providing a tax deduction for the purchase of real estate has come into force. A deduction under the new rules can be obtained if 2 conditions are simultaneously met:

• If the housing was purchased after 01/01/2014 (the deduction for housing purchased before this date is issued according to the previously valid rules).
• If the applicant has not previously received a tax deduction.

Let's talk about this in more detail.

1. The deduction has become multi-use since 2014. This means that you can receive it not only from one purchased apartment, but also from other real estate properties, provided that you meet the limit established by law.
2. The limit is calculated per person, not per property; limit size - 2,000,000 rubles. To make it more clear, let's give an example:

• A. buys 2 apartments worth RUB 1,300,000. and 2,500,000 rub. According to the old rules, he could return the overpaid tax only from the first purchase, based on the cost of the apartment - 169,000 rubles. (13% of RUB 1,300,000). Now the unused part of the property deduction (RUB 700,000), which was previously burned, can be used when purchasing the next apartment. Thus, A. will be able to receive a tax refund from the maximum possible amount of property deduction - 2,000,000 rubles. Based on the results of the purchase of two apartments, A. will receive 13% of this amount - 260,000 rubles.
• Spouses A. purchased an apartment worth 6,000,000 rubles. According to the new rules, they receive a tax refund on RUB 4,000,000. (2,000,000 per person).

The tax deduction limit is also set for interest paid on mortgage lending - 3,000,000 rubles. Previously, there was no such limit at all.

And one more nuance: even if you purchased several apartments with a mortgage, the tax deduction will still be provided only for one apartment.

Note that the considered changes tax deduction when buying an apartment in 2015-2016 years continue to operate.

Tax deduction for an apartment in 2015-2016 they will receive in the amount of 4,000,000 rubles. (2,000,000 rubles per person), plus a property deduction in the amount of up to 3,000,000 rubles. on the interest they pay on the mortgage.

Thus, the total property deduction for two will be 10,000,000 rubles, and they will be able to return an amount of up to 1,300,000 rubles.

Thus, we can conclude that for spouses who are going to purchase housing, and even with a mortgage, the situation is most favorable. Tax deduction for an apartment in 2015 they will receive 4 million rubles. (2 million rubles per person), plus a property deduction in the amount of up to 3 million rubles. on the interest they pay on the mortgage.

Thus, the total property deduction for two will be 10 million rubles, and they will be able to return an amount of up to 1.3 million rubles.

How to apply for a tax refund when buying an apartment?

To apply for a tax deduction when purchasing an apartment in 2015-2016, you must submit a completed 3-NDFL declaration to the Federal Tax Service at the place of registration (See. How to fill out a declaration (NDFL3) when buying an apartment?). Attached to the declaration documents for a tax deduction for the purchase of an apartment.

In particular, to obtain tax deduction when buying an apartment in 2015 documentation you will need the following:

• Certificate 2-NDFL from the citizen’s place of work.
• A copy of the document confirming the right to the apartment: a certificate of ownership or a copy of the transfer deed for the apartment (if the apartment was purchased under an equity participation agreement, and the deduction is claimed before registration of ownership).
• Copies of payment documents.
• An apartment purchase and sale agreement or an agreement for shared participation in construction.
• A copy of the applicant’s passport (not required by law, but many tax offices require it to be attached).

For registration of a tax deduction when buying an apartment The mortgage will additionally require:

• Loan agreement.
• Certificate from the bank about interest paid.

If, when filing a tax return, you calculate in it the amount of tax that is due for refund from the budget, then documents for a tax deduction for an apartment You must also attach an application for a personal income tax refund.

What documents are needed to obtain a tax deduction from an employer?

If you wish, you can return tax deduction for the purchase of an apartment How by filing a declaration with the tax office, or by contacting your employer.

Don't know your rights?

The advantage of the second method is that the tax refund occurs before the end of the tax period. But in this case, you must first confirm your right to a deduction with the Federal Tax Service.

To receive notification of the right to a property deduction, a citizen goes to the Federal Tax Service at the place of registration, writes there statement in any form about issuing a notice to the employer. To this application he attaches documents that confirm his right to tax refund when buying an apartment .

The Federal Tax Service reviews the application within 30 working days and issues a notification to the citizen (or refuses to issue the document).

After receiving the notification, the citizen gives it to the employer, writes the corresponding statement , and the employer, based on the submitted documents, stops deducting personal income tax from his salary - until the citizen’s salary exceeds the amount of the property deduction.

If it turns out that the employer did not provide the deduction in full or did not provide it at all, the citizen has the right to apply for a deduction to the Federal Tax Service.

Tax deduction when selling an apartment

In the case of declaring income related to the sale of property, a citizen has the right to reduce all income received by the amount of property deductions in the following amounts:

• From the sale of an apartment, residential building, room, garden plot or shares in them - for an amount not exceeding 1,000,000 rubles.
• From the sale of a garage, car, other real estate - 250,000 rubles.

If a citizen sold several property assets during the year, then the deduction limits apply to all of them cumulatively.

The taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him related to the acquisition of this property.

But you cannot apply a tax deduction and reduce your income at the same time. You need to choose one thing.

The obligation to submit a return is not always linked to the payment of tax. If the amount received from the sale does not exceed the limit specified by the Tax Code, then the citizen is obliged to provide a declaration, but he does not need to pay tax.

These tax deductions in no way apply to the actions of individual entrepreneurs related to the sale of real estate.

If an apartment that was in shared ownership was sold under one sale and purchase agreement, then a tax deduction in the amount of RUB 1,000,000. must be distributed among all shareholders in proportion to their shares. But if each of the owners sold their share separately, then each has the right to receive a deduction in the amount of 1,000,000 rubles.

Another feature of the property deduction when selling an apartment is that it can be applied an unlimited number of times during the life of a citizen, unlike, for example, a deduction when buying an apartment.

So how to get a tax deduction for an apartment if it is sold? In order to receive a tax deduction when selling an apartment, you must fill out a 3-NDFL declaration and attach documents to it that confirm the fact of the sale of the apartment.

It should be remembered that even if the apartment has been owned for less than 3 years or was transferred under an exchange agreement (with an additional payment), a citizen can still claim to receive tax deduction for an apartment (including sold ones).

Is it possible to get a tax refund when buying a summer house?

A citizen can claim a tax deduction in the amount of expenses incurred for the purchase of:

• a land plot or share(s) in it, provided for individual housing construction;
• land plot or share(s) in it on which the acquired residential building or share(s) in it is located.

Since 2010, citizens can receive a deduction not only for the dacha itself, but also for the plot that is located under it. But in this case, it should be remembered that the plot is subject to property deduction only if there is a residential building on it and it is a permanent building.

If you just have a plot of land, then you will not receive a deduction for it.

Also take into account the fact that if you want to receive a deduction for finishing the house, then make sure that the purchase and sale agreement contains a line stating that you bought an unfinished house or a house without finishing.

Property deduction: conclusions

Thus, it is possible gettax deduction as when buying an apartment , and when selling it. Moreover, you will be able to claim a deduction for the interest paid under the targeted housing loan agreement.

The Tax Code has many positive aspects for those who want to receive a deduction for property acquired in 2014 and later. For example, an increased deduction limit (both for the purchase of housing and for paying interest on loans) and the opportunity for both spouses to receive a deduction when purchasing an apartment while married.

In addition, according to the law, you can receive a property deduction when selling an apartment more than once within the established limit, but not more than once a year.

Many people don’t like paying taxes on personal income - why give part of their wages or other cash receipts into their pocket? But this is a legally established obligation, for failure to fulfill which comes liability. But taxpayers are more willing to use the right to receive back part of the amount paid or reduce the tax base.

Deadlines for filing a declaration

Through, which is obliged to withhold a tax of 13% from the salaries of its employees. In this case, it will not be in the form of a refund of personal income tax paid for the year, but in the form of a reduction in the tax base. And by choosing this method, you don’t have to wait until the end of the year - after reviewing the application and package, the tax office will issue the necessary notification, which will serve as a basis for the agent not to withhold tax from wages. And thus the process of receiving funds will be launched.

When contacting an employer, you do not need to fill out a 3-NDFL declaration.

If you neglect this right and deal with the registration yourself, then you should not worry about the deadlines for filing the declaration - the taxpayer has the right to do this within all 365 days. But if for some reason a citizen has a statutory obligation to pay tax (for example, the sale of property that he owned after purchase for less than 5 years), then he must submit a declaration by April 30 and pay the amount due by July 15.

If you miss this deadline, you will be liable in the form of a fine: 5% per month of the amount not paid on time, but not more than 30% of it and not less than 1,000 rubles.

Exceptions to the rule

When applying for a deduction after purchasing an apartment or building a house, as well as paying interest on mortgage loans, the taxpayer should know that it has its own peculiarity. A citizen has the right to return part of the personal income tax paid for expenses incurred, even if they were incurred more than three years ago. But part of the tax paid is subject to refund only for the three years preceding the day of filing the application for refund.

The deadlines for deductions of a standard type, for example, for children, also have their own peculiarity - it is possible to reduce the tax base from the month of birth of the child until he reaches adulthood, or until he reaches 24 years of age (in the case of a deduction for his full-time education).

The deadline for submitting documents for registration of a professional deduction is distinguished by the fact that taxpayers who have the right to receive this type of benefit must annually submit declarations to the Federal Tax Service. If he misses the deduction, he will not receive the remaining funds, and the process of receiving compensation will have to be carried out again.

In all other cases, the time when the expenses were incurred plays an important role. And a prerequisite for correct registration of deductions is documentary evidence of these expenses.

Refund period

After the taxpayer has submitted an application and a package of documents for the deduction, the period for the desk audit begins, which by law must be carried out within 90 days. After three months, the tax office makes a decision to grant or refuse the benefit. If the outcome is positive, you need to be patient for another month - during this period the funds will be transferred to the account specified in the application.

When contacting the tax service to submit documents, it is recommended to take two copies of the application with you - one for direct submission, and on the second ask the employee to mark the acceptance, which will protect the applicant from possible bureaucratic problems in case of delays.

The Tax Code of the Russian Federation establishes two ways to obtain a deduction for the purchase of an apartment:

• through the employer;
• through the tax office.

The timing of receiving a tax deduction when purchasing an apartment depends on the method chosen.

At the place of work

• The deadline for receiving a notification from the tax office for tax refund through the employer is 30 calendar days.

A certificate of income from the employer in form 2-NDFL and documents can be submitted to the tax authority immediately in the year of purchase of the apartment.

The tax office will check your documents, and after 30 days you will receive a notification, which clearly indicates the amount of property deduction.

At your place of work, you need to write an application for a property deduction, and the accounting department will stop withholding personal income tax from your wages immediately.

There you will be paid the tax that they managed to withhold from the beginning of the year, based on your written application for a tax refund.

Read more about the process of obtaining a deduction at your place of work in the article.

Example

Ignashevich A.V. On September 26, 2016, I bought an apartment with a mortgage for 1,980,000 rubles. On October 3, 2016, I submitted all the necessary documents to the tax office, on November 2, 2016, I received a Tax Deduction Notice in the amount of 257,400 and on the same day handed it over to my employer.

From the earnings of Ignashevich A.V. the employer does not withhold personal income tax and pays wages without withholding tax. Thus, he will receive his tax deduction for the purchase of an apartment monthly.

To a bank account through the tax office

• Deadlines for paying tax deductions through the Federal Tax Service -120 calendar days.

When you receive a tax deduction when purchasing an apartment directly depends on the correctness of the paperwork.

• According to the Federal Tax Service, the Federal Tax Service will check your right to receive a tax deduction when purchasing an apartment within 3 months from the date of submission of documents, this is called a desk audit.
• If no errors or discrepancies are found, the treasury will transfer money to your card or bank account within 30 days from the date of application.

It is important to understand: 3 months The tax office checks the declaration, approves the payment amount, and the Treasury transfers the tax deduction for the purchase of an apartment within 1 month from submitting an application.

Deadline for receiving deductions online through the tax website

If you submitted an application for a deduction through the taxpayer’s personal account on the Internet, then the deadline for receiving a refund, in accordance with clause 6 of Article 78 of the Tax Code of the Russian Federation, is the same as for a personal visit to the inspectorate - 1 month.

If deadlines were missed

If you submitted documents but did not receive your personal income tax refund within the time limits required by law, then, in accordance with clause 10 of Article 78 of the Tax Code of the Russian Federation, you have the right to compensation from the tax office in the amount of the refinancing rate for each day of such delay.

The period for checking the declaration will be increased if discrepancies, errors in filling out and calculations, as well as lack of information are detected.

Frequent mistakes that lead to longer deadlines

1. Incorrect deduction amount indicated

To purchase an apartment with a mortgage, you used your maternal (family) capital. The purchase price must be reduced by the amount of budget funds, according to

Example

You bought an apartment for 2,340,000 rubles, your money is 1,900,000 rubles, the Pension Fund transferred 440,000. Tax deductions are due only from 1,900,000 rubles.

1. There are not enough supporting documents or they are completed incorrectly

Make sure that every document you sign with the seller includes his passport details, address and Taxpayer Identification Number.

Here you will find everything list of documents for tax refund.

1. You have a tax debt to the budget

Pay it off or indicate in the application for the transfer of a tax deduction the amount minus this debt.

1. You bought an apartment from a close relative

• spouse;
• parents;
• brothers and sisters;

You are not entitled to a deduction for purchasing an apartment. Ground - clause 2 of article 105.1 of the Tax Code of the Russian Federation.

1. The apartment is registered in your name, but someone else transferred the money for it

This provision does not apply to cases of transfer of funds by spouses in a registered marriage.

How to get a deduction faster

For this:

• Check that the documents are correct.
• Submit your 3-NDFL return in January or later.
• The tax office is given 3 months to check and approve the amount of property deduction.
• Without waiting for notifications by mail, go to the tax office and write an application for the transfer of the tax amount to your bank account, if you did not submit an application for a refund immediately when submitting your tax return.

Within 30 days from the date of filing the application, but not earlier than the end of the desk tax audit, the money will be transferred to you.

To speed up the process to receive a property deduction, do not waste time going to the tax office and see how long it will take for the money to be transferred to you, create a Personal Taxpayer Account on the website of the Federal Tax Service https://www.nalog.ru. Documents submitted to the Federal Tax Service in electronic form are processed faster in practice, and you will have to wait less for a tax deduction when purchasing an apartment! To obtain a login and password, you need to contact any tax office or your own with your passport and TIN (then you can do it without a TIN). The password you receive has a limited validity period, so be sure to change your password.

When to file a tax deduction for the purchase of an apartment? This question occupies many citizens who have decided to become property owners. Buying real estate is a troublesome and difficult task, sometimes requiring special knowledge. After buying an apartment, a person is bombarded with a whole stream of issues that require immediate solutions. Moreover, it does not matter whether the future happy owner paid with his own funds or purchased the property with a mortgage. A mortgage today is a very convenient way to buy an apartment. You should not refuse it if it is not possible to immediately collect the entire amount necessary to complete the transaction. Very often, property owners are faced with a situation where they have purchased an apartment, but there is no understanding of what actions should be taken next. When can you apply for a tax deduction when buying an apartment?

Just one time

The costs of purchasing an apartment amount to millions of rubles. Such colossal expenses are incomparable to anything else. Some married couples deny themselves the basic necessities for many years just to save enough money for at least the down payment on a mortgage. Of course, most people, having learned about the possibility of obtaining a property deduction, want to take advantage of it. Every owner is concerned with the question of how this can be done in his particular case, and whether there will be any visible obstacles. Ordinary citizens rarely have the opportunity to buy an apartment. Many people who decide to make a significant purchase expect to receive a payment. This issue requires attention and detailed consideration.

Regardless of whether you purchased an apartment with a mortgage or saved money and bought it, you can take advantage of the advantage provided by law only once. It makes no difference whether you will have to repay the loan to the bank for many years or not. However, if the property is not acquired for the first time, then the law does not apply to subsequent purchases of real estate. You can become the owner of at least ten country houses and apartments, but you cannot count on additional payments. Having used it once, you should know that property tax deduction is not allowed in the future. But it’s quite possible to get it once, you just need to collect the necessary papers correctly.

Citizens of the Russian Federation

Mortgage interest can only be received by citizens with permanent residence and registration. This is a prerequisite in order to get part of the money spent on real estate back. In order for the desired funds to be credited to your account, you must be a citizen of the Russian Federation.

Unfortunately, such payments are not provided for foreigners. Citizens of other states do not have the right to return part of their monetary expenses. No matter how great the desire is for foreigners to take advantage of the tax deduction, the law does not allow this to happen.

Income tax

Official employment in this case provides visible advantages. If the person who is the owner of the apartment is officially employed, then he will not have any obstacles to receiving benefits and can easily take advantage of the tax deduction after purchasing the apartment. This is a significant advantage that will make many people happy and will help them make the right decision. If you regularly pay taxes of thirteen percent on your income to the state every month, then you may be able to get an income tax refund when purchasing an apartment. Most people work under an official contract and therefore have the opportunity to get part of the money spent back. If you have such an opportunity (you are one of the officially employed people), of course, you should not miss this truly amazing opportunity. At the moment, there are not many laws that allow you to receive funds after purchasing an apartment. Most often, people do not expect such help from the state, believing that they simply are not entitled to it. It is for this reason that very few people know about this law.

Period

This is the most important question that worries many citizens. Within what period can I submit a tax deduction when buying an apartment? How not to make mistakes and not miscalculate? Is it possible to find out all the details of interest in advance so as not to miss time? For what period can a tax deduction be returned? Are there any restrictions here? This is a very important issue that, of course, cannot be overlooked.

In fact, the deadline for filing an application for a property deduction does not have a strict framework. The legislation here does not limit citizens to one or two months. Sufficient time is given to allow room for action. You can submit documents for property deduction when purchasing an apartment at a time convenient for you. You should not worry or rush, believing that such payments will not necessarily take place.

If you have no obstacles to receiving funds, then by law they must be received. To do this, you need to submit the appropriate documents to the tax office. A correctly completed application will bring you closer to receiving the benefits you are entitled to.

When thinking about when to apply for a tax deduction when buying an apartment, you should keep in mind that this should be done the next year after the purchase itself. This is the most correct option in which tax officials will not be able to refuse you. For example, if real estate was purchased in October 2017, then you can apply for a tax deduction starting in January 2018. There will not be much time left to wait to receive the payment due by law. The right to tax deduction is granted after the end of the tax period when the purchase was made. It is worth noting that the month the apartment was purchased does not play any role at all. Only the year of purchase matters. The return declaration can be submitted at a time convenient for the copyright holder.

Exception to the rule

In some cases, you may not have to wait until next year. The deadline for filing a deduction declaration for an apartment may be revised and reduced. After purchasing an apartment, you can immediately submit an application to the tax office. What circumstance could this be?

If the transaction was completed at the beginning of the year, for example, in January or February of the current year, there is absolutely no need to wait ten to eleven months to receive the certificate. You can contact your employer immediately after making a purchase. In this case, a corresponding application is submitted to the Federal Tax Service at the place of registration. A citizen must have in hand a notice of the right to a property deduction. It can be compiled in any form, as long as everything is correctly and extremely clearly formulated.

Required documents

In order to receive a tax deduction for the purchase of an apartment, you need to collect a package of necessary documents. What does it include? You must go to the tax office with all the necessary papers in hand. This is necessary so that the matter does not drag on, but moves quickly. If you take into account all the important points in advance, you can significantly simplify the situation. Then the process of reviewing documents will not take too much time, and the result will pleasantly please you.

Identity document

Without it, it is impossible to apply for the right to a tax deduction. In order for the matter to move faster, you can make copies of the passport pages yourself and then provide them to the official.

TIN certificate

It is not necessary in all cases, but it is still better to play it safe and not forget it at home on the important day. If for some reason you do not have the document itself, you should explain this circumstance to the tax office.

Certificate from place of work

The document must be present. The certificate makes it possible to track the citizen’s personal income, which is received monthly. It must be drawn up correctly: in the form of 2-personal income tax. How to fill it out can be clarified in advance.

Contract of sale

An important point confirming that you are the owner of the apartment. When purchasing real estate, each buyer is obliged to take this step responsibly and draw up a contract correctly. Often, for this purpose, they resort to the help of lawyers. The owner must have the purchase and sale agreement in hand and preferably in several copies.

Certificate of ownership

A document without which it will not be possible to obtain a mortgage deduction when purchasing an apartment. Typically, the certificate of title will indicate which shares belong to the title holder. If you are the owner of the entire apartment, then this option is the most preferable.

Thus, the question of when to submit documents for a tax deduction after purchasing an apartment has its own solution. In order to approach it correctly, you need to have a certain legal literacy. You can't act thoughtlessly here. It is necessary to be guided by the current regulations, know the laws, and analyze the specific situation. If there is an opportunity to receive a tax deduction when purchasing an apartment, it is recommended not to miss it.