As you know, any money coming into the family budget is never superfluous. Especially when the family planned to purchase a new living space. Therefore, the topic of obtaining a tax deduction when buying / selling an apartment is especially relevant among the population of the Russian Federation today. Many of our readers are concerned about the following questions:

  • What is a tax deduction?
  • what is the maximum percentage of the paid personal income tax that can be returned;
  • after how much time, according to the law, you can return part of the money for the purchased apartment;
  • how, according to the law, the return of funds after the purchase of housing occurs;
  • Where do I need to go to apply for the right to receive a tax deduction;
  • how much is the maximum and minimum limit for the refund of a part of income tax;
  • what documents need to be prepared if the apartment was purchased with a mortgage;
  • is it possible to make a refund at the place of employment without contacting the tax office;
  • What is the time frame for the refund?
  • what documentary support needs to be prepared if the apartment was taken without credit obligations;
  • is it possible to return part of the income tax after buying an apartment with the participation of maternity capital or other state support.

And many other questions regarding tax legislation, it is not always possible to find an answer on your own. Visitors to our site have the opportunity to understand the topic of income tax refund after buying/selling a home with the help of experienced lawyers.

Online consultations through the feedback form are absolutely free.

The law, or to be more precise, today we need to turn to the Tax Code, establishes the right of every Russian citizen to receive 13 percent of the costs after buying or building a home. As well as the right to receive 13 percent of the amount of money paid on a mortgage loan. And it is for interest, and not for the entire amount of the loan. It is this amount of money that will be considered a tax deduction, which can be returned from the amount of income tax. This deduction is a one-time payment. That is, if you decide to sell and buy housing every month, and expect to return the income tax deduction in the amount of 13 percent of the cost of housing each time, then you are severely mistaken.

Receiving funds is possible only when buying your first home.

There are also restrictions in the amount, as well as in the time through which you can contact the tax office. We will talk about all this in detail in this article today. You can also contact our specialists through the feedback form if you still have questions. In addition, on our website you can find a lot of useful information on taxation, obtaining deductions through the tax office and through the employer, and other topics. I would also like to note that, subject to the purchase of housing in shared ownership, each working participant in the purchase has the right to a refund of income tax. At the same time, parents who decide to buy a dwelling for their children are also entitled to compensation in the amount of 13 percent of the cost of housing, although they will not actually be the owners of the apartment themselves.

When can I get a refund?

In what situations can a citizen of the Russian Federation receive a deduction after he has bought an apartment by contacting the tax authorities or his employer in the prescribed amount equal to 13 percent? In the case of construction or purchase of residential space, it is possible to return income tax for:

  • actual payment for projects and estimates;
  • actual payment for materials for construction and decoration;
  • payment for the house (both already handed over on a turn-key basis and partially built);
  • payment for sewerage;
  • payment for conducting water;
  • payment for summing up and connecting electricity;
  • payment for services rendered in the finishing or construction sector;
  • for connection of gas heating.

In the case of the purchase of residential space, it is possible to return income tax for:

  • payment of the cost of an apartment in a new building (that is, when a residential building is still under construction);
  • payment for finishing materials;
  • payment for services rendered in connection with finishing works.

Also, the law allows you to return money in the amount of 13 percent of the amount spent when acquiring a land plot. But you can get this money only on the condition that there will be a house on the ground, recognized by law as residential. Or this house will need to be built, and only after receiving a certificate that, in accordance with the procedure established by law, determines the right to ownership of living space, you can contact the tax office or write an application for an income deduction through the employer.

In addition, it is possible to return funds from the paid income tax in other situations. For example, for paying for education or treatment.

You can learn more about this from the consultants of our website absolutely free of charge, using the feedback form.

Who is not entitled to a deduction

  • if the living space (any premises that will be recognized as habitable by law) was purchased before the beginning of 2014, and the right to receive money from the state has already been used by a citizen;
  • provided that the living space (house, apartment, room, studio, etc.) was purchased after the beginning of 2014, but the limit has already ended (read more about the possible limit below);
  • if a citizen buys an apartment from one of his close relatives, which include parents, brothers and sisters, children;
  • if officially a citizen does not work anywhere, which means that his income is not taken into account and a tax on them in the amount of 13 percent is not paid to the state treasury;
  • if part of the payment for the apartment was made from the employer's funds (for example, the company buys housing for its employee or partially reimburses its cost from its budget);
  • if part of the payment for future housing was made from public funds (for example, maternity capital or a construction subsidy).

According to the law, in all the above cases, a citizen will receive a refusal from the tax office, even if he collects all the necessary documents.

Limit and size

What is meant by the phrase "tax deduction limit" and how many times can you exercise your right? To understand the topic more clearly, let's start with the possibility of a single and repeated receipt of a tax deduction:

  • in the case of the acquisition of residential space before the beginning of 2014, it is possible to receive a refund of part of the income tax only once. In this case, the cost of housing does not matter. If you bought a room for 400,000 rubles, you can return only 13 percent of this amount at a time and not a penny more;
  • in the case of the acquisition of residential space after January 1, 2014, a limit of two million is set for the return of part of the income tax. That is, you can receive the amount of the tax deduction more than once, but not more than two hundred and sixty thousand rubles (which is 13 percent of two million).

In one year, it is possible to recover the amount that your employer has transferred on account of income tax. If the deduction exceeds this amount, then the balances can only be applied for after the end of the next year.

To make it clearer, we will analyze income tax payments using specific examples. Let's say you bought an apartment worth a million and a half in mid-2014. Provided that all clauses of Article 220 of the Tax Code are observed, one hundred ninety-five thousand rubles should be returned to you. Applications must be submitted between January and April 2019. If you worked all of 2014 with a salary of 20,000 rubles (officially), then in 2019 you can only get 20,000 * 13% * 12 months for buying an apartment, which equals 31,200 rubles. Accordingly, you remain entitled to receive the remaining 163,800 rubles in the future (195,000 rubles - 31,200 rubles). However, you must continue to work officially. If later you buy another apartment, you can get another 95,000 remaining from the limit (from 260,000 rubles).

What do you need from documents

To receive the desired money from the state, you must visit the tax office in the region of your residence and fill out an application form there. And also bring the following package of documents:

  • a copy of documents confirming the identity of the applicant;
  • original and copy of the apartment purchase agreement;
  • copies of payment receipts, checks, etc. That is, any document, including from a bank, which can confirm that the amount for housing determined by the agreement was transferred to the seller;
  • copy of the TIN of the applicant;
  • document on salary from the place of employment (2NDFL);
  • declaration of income for the full calendar year (3NDFL);
  • documents that can confirm that now it is the applicant who is the owner of the living space;
  • statement (which has already been mentioned above).

Additionally, the following papers may also be needed:

  • a document confirming the agreement on the division of the deduction;
  • a document confirming the family ties of parents and children (birth certificates);
  • document confirming marriage;
  • loan agreement;
  • mortgage payment schedule.

In addition, the list of income tax refunds required for filing a refund may vary depending on the situation and the rules established by the territorial tax authority.

If you have any doubts, including the legitimacy of the actions of tax employees, you can get free advice from professionals on our website.

Return of money for living space in a mortgage

If housing is purchased on credit, the return of money occurs in a slightly different way. To begin with, I would like to note that in this case the maximum deduction limit is increased to three million rubles. That is, not 260,000 rubles, but 390,000 rubles. But the money will be returned to you based not on the amount paid for the living space, but on the amount of interest paid. This will amount to thirteen percent of the amount of the overpayment on the loan. There is one more difference. If the amount of the overpayment on the loan (more precisely, thirteen percent of the overpaid money) is less than the limit indicated above, then the money remaining under this limit will be lost. It will not be possible to reapply for a tax refund to offset mortgage interest. Even if you were able to return only 20,000 rubles out of 390 due.

To make it clearer, let's look at a specific example. A citizen took a mortgage on an apartment for 3,000,000 rubles. Interest on the loan amounted to 1,500,000 rubles. This means that he is required by law to return (subject to all necessary conditions) 195,000 rubles. This citizen can no longer count on a large amount. At the same time, for the year his income amounted to 300,000 rubles. So 39,000 rubles were transferred to the tax office. This year he will receive 39,000 rubles. For balances from 195,000 rubles, a citizen can apply in subsequent years. But he will no longer receive the difference between 390,000 rubles and 195,000 rubles. Once again, we remind you that for all questions that you have in the process of making a deduction, you can get a free consultation without leaving the site. Lawyers with experience will answer your questions submitted via the feedback form.

Rules

The right to a refund of income tax in the amount of 13 percent of the cost of the purchased apartment (but not more than 260 thousand rubles) arises after full payment for the living space. That is, if you buy housing from your own funds, then you can apply at the beginning of next year after transferring the full amount to the seller. If you buy an apartment using a mortgage, you can do the same after the full repayment of the loan from the bank. At the same time, you should already have a document confirming that you are the owner. Such a document would be:

  • certificate that the apartment is in your ownership, issued by the authorized body;
  • a document stating that the apartment was transferred into ownership if it was purchased in a house under construction.

Be sure to keep all receipts and receipts for payment, including bank statements, confirmation of bank transfers, etc. In order to be sure to have time to return the money due, it is best to contact the tax authorities immediately after the end of the New Year holidays. I would like to draw your attention to the fact that you can apply for a refund of income tax later. For example, you bought an apartment in 2019, and applied in 2022 after deduction. You have the right to file an income tax return for the three years preceding the date of your application. But not more than three years. If at the same time the limit of 260 thousand rubles is not exhausted, you can additionally contact the tax authorities next year.

Process

The most optimal and free way to receive the monetary replenishment from the state to the family budget is to contact the tax office at the place of residence. But this does not mean that this method is the fastest and easiest. The applicant will have to sit out long lines and, most likely, face Russian bureaucracy. It is much faster, but also much more expensive, to turn to specialists from private firms.

Users of our site have the opportunity to receive free online advice from experienced lawyers. To do this, you need to ask your question using the feedback form.

The collected documents are transferred to the tax inspector, who will check them. This process usually takes about two to four months. If you really have legal grounds for receiving this tax deduction and have collected all the necessary paperwork, then the funds will be transferred to the account you specified. The whole procedure can be carried out at the place of official employment. Simply, an application for a refund of income tax in connection with the acquisition of housing is written in the name of the head at the place of employment. But copies of the documents listed above will still have to be submitted to the tax inspector in order to obtain a certificate stating that you have the right to receive money from the tax inspectorate. You will bring this certificate to work, and on the basis of it, money will be transferred to you. In addition to the necessary information on the topic you are interested in, our users have the opportunity to familiarize themselves with most of the documents required to fill out.

Tax payments when selling an apartment

I would like to draw the attention of readers to the fact that after the sale of an apartment, income tax is not returned, but rather paid. Part of the income tax is 13 percent of the value of the apartment. But here there are certain rules. If you own the property for more than three years, then by law you are automatically exempt from paying money to the state treasury. Accordingly, if you sell real estate after three years of ownership and more than three years, then you should not submit a declaration for payment of 13 percent of the sale. The countdown of the time period for accruing or not accruing income tax on the sale of housing begins from the date the certificate of ownership is issued. When inheriting real estate, the date when a person became the owner is considered the date of opening the inheritance (for example, after the death of relatives), even if the right to inherited property is registered later. Also, the money received after the sale of an apartment will not be subject to a 13 percent tax if it was in common ownership for more than three years, and then the ownership passed to one owner.

For example, there are three owners of housing - mother, father and son. After co-owning the apartment (at least three years later), the parents gave their share to their son. This procedure is also not subject to collection of 13 percent on the sale of this housing. There is another possibility to avoid the collection of this tax when selling an apartment. It will not be recovered if this value does not exceed one million. That is, by giving your housing into the ownership of another person for less than a million, by law you have the right not to report your income in connection with the sale of real estate. The seller should be aware that any methods of evading tax laws are punishable by law.

The answer to the question of when you can apply for a tax refund depends on the type of contract under which you purchased the property.

We found out from what year the right to a tax refund arises. Let's call this year "the year of return". Now we have to wait until the end of this year. And you can apply for a refund. The right to a tax refund when buying a home on a mortgage, by the way, applies to the entire calendar year (it will be possible to return taxes withheld throughout the year), even if you received the necessary document (for example, a certificate) on December 31. The right to return arises simultaneously both for the cost of housing and for the interest paid on the mortgage (these are two components of one deduction). And the procedure for obtaining a deduction is always the same - first at the cost of housing, and then at the interest paid on the mortgage.

3-NDFL for a tax refund must be filed within 3 years from the end of the year for which taxes are refunded. For example, return documents for 2014 must be submitted before the beginning of 2018. The date May 01, before which declarations are often submitted, is not for you. If you are filing documents that include a tax return for tax refund purposes only, you can file documents at any time of the year. Before May 1, those who, for example, are required to report on any income, submit a declaration.

2. For what years can I apply for a tax refund?

The answer to the question for which years you can apply for a tax refund depends on whether you are a pensioner at the time of filing the declaration (precisely at the time of filing the declaration).

Everyone who is not retired pensioners
For the "year of return" (we defined it in the paragraph above) and all subsequent calendar years that have already ended. At the same time, an additional condition is only for those calendar years from the end of which, at the time of filing the declaration, less than 3 years have passed.

Example #1: For example, you have the right to return in 2005 (this is the "year of the right to return"). You apply for a refund on September 29, 2015. You can only apply for a refund for 2012, 13, 14.

Example #2: For example, you became eligible for a return in 2013 (this is the "year of the right to return"). You apply for a refund on September 29, 2015. You can only apply for a refund for the years 2013 and 14.

Example #3: For example, you became eligible for a return in 2014 (this is the "year of the right to return"). You apply for a refund on September 29, 2015. You can only apply for a refund for 2014.

 For all calendar years that have already ended, from the end of which, at the time of filing the declaration, less than 3 years have passed. But at the same time, you can submit documents only after the end of the calendar "year of the right to return" (we defined it in the paragraph above).

For example, your right to return came in 2014. You apply for a refund on September 29, 2015. You can apply for a refund for 2012, 13, 14 years. That is, your right to return applies to 2012, 13, 14, despite the fact that it came in 2014.

3. What documents do I need to submit for a tax refund?

Documents that must be submitted for a tax refund can be divided into three groups:

Declaration and statement to be prepared by yourself Help 2-NDFL from the place of work Copies of documents for housing: contract of sale, etc.
3-NDFL tax return and an application (for a tax refund), which, among other things, must contain the bank details of your account to which the money will be transferred to you. They can be easily prepared on the Taxation website for any region of Russia. A 2-NDFL certificate from the place of work, as a rule, will be issued to you by the accounting department without any problems. This is a certificate in a special form, and the accounting department of any organization knows how this certificate is made.

This certificate contains basic information about you (address, etc.) and data on income and tax for a period (usually for a calendar year).

 You will need to make copies of documents for housing, such as a contract (purchase and sale or otherwise), a certificate of registration of rights (or an acceptance certificate), a document confirming payment.

In some cases, special documents may be required. For example, in case of a tax refund, when a part (share) of the housing belongs to a child, the child's birth certificate. Here is a detailed list of documents and an explanation of how to prepare them - the page "Bought a home" / "Documents for deduction". With this instruction, it will be easy to prepare the correct package of documents. In fact, you need to fill out a declaration and a simple application. Get a 2-personal income tax certificate. And make copies.

If you submit documents for several years at once, formally these are several different packages of documents. But they can be submitted to the tax office at one time. Each package of documents will contain a separate declaration, application, certificate 2-NDFL. The same documents that are "common" for all years (for example, a contract of sale), we recommend that you attach only once to the first calendar year.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum return and submit these documents with Tax. With the Tax, the inspection will approve the documents and they will not have to be redone. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspection yourself or submit them online.

4. Where to apply?

All documents must be submitted to the tax office at the place of your permanent registration at the time of filing the declaration. It is your registration, regardless of where the purchased housing is located. Here you can find out at your address (your registration) where your inspection is located - the "Useful" / "Information" page.

If you were previously registered with another inspectorate and/or you previously received your TIN (taxpayer identification number) at another inspectorate, in any case you need to submit documents to the tax inspectorate at the place of your permanent registration at the time of filing the declaration. All necessary actions to "transfer" your data from one inspection to another inspection will be done independently.

For tax inspections, accepting documents for tax refunds is a common standard procedure. For example, in 2014, according to official data from the tax service, more than two million Russians received tax refunds when buying or building a home. Inspections usually have separate "windows" for individuals submitting documents for a tax refund. Queues at inspections, as a rule, are not in these "windows", but in others - for companies and entrepreneurs.

5. How to apply?

All documents are submitted in one copy. But we recommend printing the declaration in two copies (both must be signed, dated, and so on). Then, when submitting the declaration, please ask the inspection officer to put a mark on the second copy of the acceptance of the declaration. And keep the second copy for yourself, in case you need to prove that the declaration was filed. Also, in two copies, you can print out the application (if any) and ask to put a mark on it.

Together with the declaration, immediately, at a time, you can submit all the necessary documents. It remains only to wait until the money arrives in your account. In October 2012, the tax office confirmed that the tax refund application can also be submitted immediately. That is, to receive a refund, one "trip" to the inspection is enough.

6. What to do next?

Next you have to wait. According to the law, the tax office has three months to check your documents and one month to transfer money. Therefore, if you submitted the correct tax refund documents when buying an apartment on a mortgage, at the latest, 4 months after the submission of the documents, the tax refund should be credited to your account.

Since 2014, new rules have been in force in the Russian Federation regarding the tax deduction, which are provided for expenses for the acquisition and construction of housing facilities. If until that time a 13% personal income tax refund could only be received for one object (apartment, house or land) and only once in a lifetime, then since 2014 the law gives a multiple right to apply for a tax deduction when buying an apartment or other housing. In addition, if the cost of an apartment or house was less than 2 million rubles, then the tax refund when buying an apartment or other housing facility will be limited to 13% of 2 million. Let's take a closer look at the topic of personal income tax refunds and innovations in laws.

tax deduction law

The Russian law provides for the return of personal income tax when citizens buy housing. This is a refund of income tax paid by them to the treasury. This is spelled out in the Tax Code of the Russian Federation, Art. 220. The purpose of this income tax refund is to enable the population to purchase their own housing. For the purchase price of this property the state provides a deduction, 13% of which can be returned.

This applies to the category of persons who work officially and pay income tax that goes to the country's budget. When buying real estate, these citizens can take back 13% of its value. It is also possible to recover 13% of the interest on the mortgage loan and other expenses provided by law. Having bought an apartment on credit, you also claim to receive your 13%.

You can claim 13% in the following cases:

  • when buying a house, apartment or their share;
  • at the cost of housing construction (for building materials, finishing materials, project development and payment for construction work);
  • when acquiring land with a house or a land plot for housing construction;
  • when paying interest on mortgage loans (loans for an apartment and other housing);
  • when carrying out finishing work on an apartment or house that was originally purchased without finishing, as well as expenses for gas, water, electricity, etc.

In what cases can not claim to receive 13%:

  • when buying real estate from persons in interdependent relationships, for example, parents, children, spouses, superiors, etc.;
  • with participation in the purchase of housing maternity capital, through subsidies from the federal and local budgets;
  • if the amount of the maximum possible deduction of 2 million rubles has already been exhausted.

As previously agreed, the maximum amount of the deduction is 2 million rubles. You can return the tax percentage (13%) of this amount - this is the returned personal income tax, which will amount to 260 thousand rubles. You can receive a personal income tax return from the state from the purchase of housing only for the amount that you paid in the form of tax. You cannot receive more than the taxes paid for the current year. If taxes are paid less than the estimated 13% of the cost of housing for the year, then you will be credited with a refund exactly on the amount of personal income tax paid. The rest will be carried over to subsequent years, as permitted by law.

Example. You purchased housing in the amount of 1.3 million rubles, which fall within the maximum deduction rate. 13% of the deduction amount is supposed to be returned, which is 169 thousand rubles. But for the year you paid income tax to the state for only 100 thousand rubles, then you will receive a 100 thousand rubles deduction, the remaining 69 thousand rubles you will receive in the next year.

If you purchased an apartment two years ago, then you can get a refund from personal income tax for these years.

Documents that must be prepared for the application and processing of the personal income tax refund:

When paying the amount for real estate to you need to get a receipt from the seller, where it is indicated that he received such and such an amount of money in payment of the amount under the contract.

Where to apply?

Two possible options with the place of filing for a tax deduction:

  • tax authorities at the place of residence;
  • employer;

If you use the first paragraph, then the tax inspector will review the documents within 3 months and give a verdict. With a positive answer need to make an application for a deduction according to the sample, where to indicate the number of a personal bank account, where the refund amount will be transferred within a month.

When contacting an employer, one can note the positive point that you do not need to wait for the end of the current year to submit data. True, you will still have to apply to the tax authority for a document that will confirm your right to a personal income tax refund. The notice will identify the business (your place of work) that will not deduct 13% income tax from your paycheck and thus refund you the money you are legally entitled to. When moving to another place of work, there will be some hitches, because in this case you are already you will not be able to pay the balance this year, but only next year, again going through all the instances.

If you are registered with several companies at once, then you can get a deduction for each of them.

It is important that the right to receive a tax refund does not have a statute of limitations.

Previously, the law determined the possibility of returning income tax only once for the amount of real estate not more than 2 million rubles. This law had a significant drawback in terms of housing costs. A person, having bought a house for 2 million, returned 260 thousand rubles, while another, for example, acquiring a share of a house for 1 million rubles, returned only 130 thousand rubles and was deprived of using the deduction to the maximum in the future.

Since the beginning of 2014, this lump-sum deduction rate was removed by Federal Law No. 212-F3 of July 23, 2013. According to the new rules, a deduction that has not reached the maximum can be obtained by purchasing another housing (paragraph 2, paragraph 1, paragraph 3, paragraph 3) article 220 of the Tax Code of the Russian Federation). But this does not apply to those persons who purchased housing before the entry into force of the law. Although they did not receive a full refund of personal income tax, they will not be able to re-use this right up to a maximum of 260 thousand rubles.

Example 1

You purchased housing in 2013 at a cost of 1.8 million rubles. Receiving a tax refund amounted to 13% of the cost of housing, or 234 thousand rubles (tax refund limit is 260 thousand rubles). You will not be able to get the remaining 26 thousand rubles for an apartment purchased in 2014, since you have already exercised your right before 2014, which means more can't be a candidate for tax refunds.

Example 2

You purchased housing in 2014 in the amount of 1.7 million rubles and filed a property tax deduction. The payment that you are entitled to on account of the return of personal income tax is 13% of 1.7 million or 221 thousand rubles. This is less than the maximum possible amount of payments (260 thousand rubles). You will be able to return the balance of 29 thousand rubles and apply for a tax deduction when buying an apartment or another property at another time.

Only those who acquire housing after January 1, 2014 and have not used this right in the past will be able to use this right. And for those who have already received a refund of 13% from the purchase of housing, regardless of the amount of the deduction, only the old version of the law applies- they will no longer be able to receive a repeated additional personal income tax refund.

But, as you know, the duration of the process of acquiring real estate can be so long that it is difficult to unequivocally determine whether the apartment was bought before the entry into force of the new law (01/01/2014) or after.

For example, a contract for the sale of an apartment was signed at the end of 2013, but property registration was received already in 2014. What law regulates the right to the possibility of a repeated return of personal income tax?

Consider the options and rules for what to consider as the date of occurrence of the right to a tax refund: if the housing was purchased by signing a sale and purchase agreement - the date of registration of a person as an owner, or in case of a share purchase - the date according to the act of acceptance and transfer of the object.

That is, in the first case, the contract could have been signed before the beginning of 2014, but the process of registration and registration dragged on until February 2014. Then the right to a refund of personal income tax arose under the new law and, if a person has not chosen the maximum deduction for this purchase, he will be able to get it in the future.

In the law, which was in effect until 2014, the full amount of mortgage interest was subject to the right to deduct. So, there was some inconsistency and even contradiction with the basic law. Mortgages, taken at high interest and expensive housing, created such interest on the loan that their amount significantly exceeded the limit of 2 million rubles. Until the beginning of 2014 for the entire amount of interest it was possible to issue a property deduction, regardless of their size.

For housing loans in 2014, a limit was introduced on the amount of deduction that can be issued for mortgage interest - 3 million rubles.

In addition, the amount of deduction from interest on an apartment (house) on credit can only be received as the loan is repaid bank. If the loan is taken for 20 years, then you will have to receive a return gradually during this period.

Example.

The cost of housing purchased in 2014, for which a mortgage is issued, is 2 million rubles. The interest to be paid on this loan will amount to 4 million rubles. According to the law you can only get a tax refund on the maximum amount mortgage interest deduction of 3 million rubles, that is, to receive a tax refund - 390 thousand rubles.

If the housing had been purchased before 2014, then it would be possible to issue a deduction for all 4 million rubles, that is, to receive a tax refund - 520 thousand rubles.

Some interest deductions amounted to 6 million rubles, which was three times the maximum amount deductible for the main cost of housing. Due to this the law has been improved and this inconsistency no longer appears in practice.

Special Cases: Law Changes

Like all questions regarding taxes, this issue of obtaining a personal income tax refund has its own rules and exceptions, which are considered in detail in each individual case. There are also special cases regarding this law:

  • receipt of a personal income tax refund when acquiring an apartment (other housing) in the ownership of a minor. Previously, the practice of obtaining a personal income tax refund was used when buying housing in the ownership of minors (children and wards) by authorized persons (parents, guardians, etc.). The new version of the law does not change the essence of the issue, but legislatively approved this right in paragraph 6 of Art. 220 of the Tax Code of the Russian Federation;
  • several official employers - where to get the deduction? There are situations when a person is registered at several jobs officially. Previously, in the old version of the law, the tax deduction could only be issued by one employer. In 2014, a citizen has the right to order a deduction from several employers at once. (paragraph 4, clause 8, article 220 of the Tax Code of the Russian Federation). The tax authority where you will apply for a personal income tax refund, calculate the amounts for each employer and issue appropriate notifications to them.

Last updated April 2019

After buying an apartment, the owner can use the property deduction and make a refund of income tax (personal income tax 13%) paid by the employer (including himself on other income), while the amount of the deduction is limited to:

  • 2 million rubles- the maximum cost of an apartment (house, room, shares in them, housing construction), from which the return can be calculated. The refundable amount cannot be more than 260,000 rubles (2,000,000 * 13%).
  • 3 million rubles- the limit on the amount of interest paid on mortgages (target loans and loans for housing construction or the purchase of an apartment), from which the deductible amount is calculated. You can return no more than 390,000 rubles. (3,000,000 * 13%). This restriction was introduced after January 1, 2014. But the interest paid on loans for the purchase of housing until 2014 is included in full (without restrictions) in the property deduction.

Who can't get a tax refund?

No deduction is given if:

  • Deal between relatives: spouses, parents, sisters/brothers, children.
  • If the payment was made by a third party. But, if the payment documents indicate that the payment was made by a third party for the owner (on his behalf) and there is a power of attorney to carry out such actions, then this is acceptable for approving the deduction.
  • Payment was made at the expense of the budget (regional / federal maternity capital, subsidies for a young family, military mortgage, etc.). When using budgetary funds, these amounts are deducted from the cost of housing. Only from the citizen's own funds can a refund be received.
  • A transaction between citizens subordinate to the service or acquired at the expense of the employer in the name of the employee of the organization.
  • If a citizen is an individual entrepreneur (not a payer of personal income tax), if he is not officially employed (housewives, etc.), non-working pensioners (do not have income subject to personal income tax).
  • If the citizen has previously used the deduction.
  • The taxpayer is a foreign (non-resident of the Russian Federation) citizen.
  • When the property is commercial or non-residential.

It is important in what year the property was purchased - before 2014 or after

Acquired housing before 2014
Purchased after January 1, 2014
To whom is it provided? Citizens who have not previously used the property deduction. Citizens who did not use the property deduction until 2014.
Deductible limit From the actual cost of housing, but no more 2 million rubles. No more 2 million rubles
The amount of interest paid on a loan/mortgage No limit until it is fully repaid Interest actually paid, but no more than 3 million rubles.
If the cost of housing / share is less than 2 million, is it possible to receive additional deduction when buying other real estate (to get the balance)? No, the deduction is provided only for one object, i.e. the lost amount of tax cannot be transferred to another, later purchased object. A deduction of 2 million rubles. attached to the property, not to the person. Yes, when buying a home after 2014, the deduction is tied to a person, not to real estate. That is, the balance can be reclaimed when buying other apartments, until the limit of 2 million rubles is completely exhausted.

How much can be returned and how many years can I receive a deduction?

Option 1: Buying an apartment

The amount of tax 260 00 rub. (or another +390 thousand rubles in % if the mortgage) can be obtained in stages. Therefore, if the taxpayer did not use the deduction in full (the total annual income does not reach 2 million rubles in the current year), then the balance is transferred to the following years until it is fully used. That is, someone can get a tax refund for 1 year, someone will refund the tax for 3-10 or more years - it depends on the amount of income. It is allowed even if for some years the income (and, accordingly) the deduction will be 0 rubles.

Example 1: A citizen purchased an apartment in September 2013, worth 4 million rubles. It was purchased for cash, without a loan, so the property deduction is applied only for 2 million rubles. The calculation of the tax to be reimbursed to a citizen depends on the income received by him in each year and will be:

Example 2: The same citizen in 2016 (i.e. after 2014) purchased another housing on a mortgage / loan. He can no longer take advantage of the deduction from the cost of housing, since it is provided only once in a lifetime. However, he can use a property deduction from the amount of interest paid to the bank for a mortgage / loan, since the first housing was purchased without borrowing and he did not use this deduction (letters of the Ministry of Finance dated 03/25/2015 No. 03-04-07/27582, dated 12/16/2014 No. 03-04-05/64922).

In practice, in a number of cases, tax inspectorates refuse taxpayers in such a case, believing that this right has been lost according to the "old rules" (until 2014, when the deduction for housing and% was the same and it was possible to use it once in a lifetime), but some citizens manage to get a tax refund on interest when buying another home. This moment is still controversial, and in case of refusal of the IFTS, a positive decision can be achieved through the court.

Option 2: Selling one and buying another apartment in the same year

It happens when a citizen sells an apartment for which tax must be paid (which was owned for less than 5 years, received as a gift or by inheritance) and in the same year buys another apartment for which he wants to claim a property deduction. Then it is possible to make an offset. That is, use the deduction to reduce the tax on the sale of an apartment (see detailed examples in the article). The entire deduction of 2 million rubles. may fully repay the sales tax or partially (if the sale amount was higher, for example, 5,500,000 rubles).

Where and when to apply for a deduction

There are 2 options where to get income tax refund when buying an apartment/land/house:

Through the IFTS (tax office)

To receive a deduction, they apply to the tax office no earlier than the next year after the purchase of real estate. The following year, a second appeal follows, and so on. In each year, the amount of the refund can be no more than the tax paid for the previous year. It is possible to take advantage of the tax refund "with a delay", that is, several years after the purchase (provided for no more than the last 3 years).

Example 3: The citizen purchased housing in 2013, did not use the deduction, since there was no taxable income (she was on maternity leave and caring for a child). She left the job in 2015. Documents submitted to the tax office in 2018 (for 2015, 2016, 2017).

Through the employer

In this case, the tax as such is not refunded, but simply wages are paid in full, i.e. the company does not withhold income tax (personal income tax) from the employee until the property deduction limit is exhausted. This option requires confirmation of such a right (every calendar year you need to contact the tax authority for permission and clarification of the balance), which also takes time, as well as filing a declaration with the IFTS. Therefore, the bulk of citizens receive a deduction directly from the tax office.

Steps to get your income tax refund through the tax office

Collection of documents

Be sure to make all documents (even copies) in 2 copies:

One for the IFTS;

another for myself, so that if an error is found, it will be corrected faster, so that next year it is easy to see the balance from which the tax can be refunded, etc.

The tax office requires an impressive list of documents. These are certificates, copies of documents for the object, an application to the tax office, etc.:

Filling out the declaration 3-NDFL

To avoid errors, you can contact specialists to fill out the declaration. Their offices are usually not far from the inspection building. And the cost of services is an average of 500-1500 rubles. But you can fill out the declaration yourself. Either manually on the form, or in the program. It should be downloaded on the website of the tax declaration 3NDFL for 2018. You can install it, fill it in intuitively, for which you will need the following information:

IFTS number (4 digits), where the declaration is provided, the code of the subject of the Russian Federation, OKTMO at the place of residence.

Your data: full name, TIN, passport details, registration, contact phone number.

Reference data 2-NDFL- accrued wages for the year, personal income tax withheld, standard tax deductions.

Information about the purchased apartment- date of acquisition, address of real estate, share in property, cost of housing (shares).

If purchased with borrowed funds- the amount of interest paid on the loan

Submission of documents to the tax authority

Nothing is declared in the year of purchase. And it is impossible to get a personal income tax refund through the tax office. You can file a declaration at any time, starting on the first day of the next year.

If a citizen did not have taxable income in the year of purchase of housing(unemployed, a woman on maternity leave or child care, etc.), then you can file a declaration in the following years, when personal income tax will be paid.

Non-working pensioners due to the lack of taxable income, they cannot receive income tax refunds after purchasing a home. However, those pensioners who retired recently can file a declaration for the previous 3 years. And if they worked during these years, then a refund is guaranteed.

Presentation methods

Personally apply to the tax office at the place of residence.

By power of attorney - a representative can drop documents by a power of attorney certified by a notary.

Mail - you can send a package of documents by mail with a list of attachments during a second appeal in the following tax periods. With the primary one, only a personal appeal to the tax office is possible so that the inspector can verify the original documents with copies.

The documents must be in 2 copies, one remains with you (the list is marked with the date of acceptance of the tax), the other is submitted to the Federal Tax Service.

The results of the tax audit

After filing the IFTS declaration within 2-3 months conducts a desk review of the submitted documents. If the verification is successful, you will be informed that you can apply for a refund of overpaid income tax - either by calling the contact number indicated, or by notifying in writing at the address indicated in the declaration.

Then you should contact the tax office in person, or send by mail an application for a personal income tax refund with a document confirming the bank account details (). Within 2 -3 weeks funds will be transferred to the specified details to your account.

Steps to get paid by employer

The convenience of this option is that there is no need to fill out a declaration to the IFTS every year, and the tax will not be withheld from the salary directly every month, starting from the moment the right to the property deduction is obtained.

The disadvantage of this option is that at the beginning of each year, you should contact the IFTS for a notification of granting the right, attach a certificate from the place of work 2 - personal income tax, confirming that the balance of the deduction is transferred to the next tax period. In addition, not all employers meet the needs of employees (small enterprises, individual entrepreneurs) and agree to produce it (refusal is not acceptable and not lawful). Also, if a citizen changes jobs, then there are additional problems with the transfer of balances, as a rule, errors and unnecessary red tape arise.

For the initial appeal to the tax, the taxpayer must:

Prepare all documents (and their copies) confirming the right to a deduction (similar to those when applying to the IFTS).

Write an application for receipt of a notification from the tax office about the right to a deduction ().

Submit these documents and an application to the local tax office (show originals, give copies).

Receive this notice in a month and transfer it to the employer - this will be the basis for exemption from personal income tax until the end of the year.

Examples of tax refunds for spouses when buying a share of an apartment

There are the following typical situations:

The apartment is registered to one of the spouses

The one for whom the documents are issued receives documents in the usual way. The other spouse must additionally submit an application for the distribution of the deduction. In this case, each of the spouses can receive the maximum amount of the deductible amount. To do this, it is necessary that the price of the apartment be at least 4 million rubles. and in the application, the spouses indicated a distribution of 50%. Then everyone can claim a return of income for 260 thousand rubles.

Shared property

Until January 1, 2014, the tax deduction between spouses was distributed among the owners according to their shares in the property right. And if the spouses own real estate in equal shares, then the maximum amount of the deduction for each was 1 million rubles. (2 million / 2 shares).

Example 4: the cost of the apartment is 5 million rubles, the share of each spouse is 1/2, each spouse can receive a deduction of only 1 million rubles. Therefore, spouses often registered real estate for one of them, with a higher salary, while maintaining the right of the other to the future.

From January 1, 2014, each of the owner-spouses can receive a maximum deduction in the amount of 2 million rubles, without reference to the size of their share.

Example 5: They bought an apartment for 5 million rubles, everyone can receive a tax refund from 2 million rubles. Or if you bought a house for 3 million rubles, then the husband / wife will be able to receive 1.5 million deductions each, and 0.5 million each will remain for a possible other object in the future.

There is a nuance with payment. If each of the couple paid shares on their own behalf, then the refund depends on the amount indicated in the payment documents.

Example 6: We bought an apartment for 7 million rubles, the husband's share is 3/4, the wife's share is 1/4. Each paid his share for himself. The husband can receive a full deduction from 2 million rubles, the wife from her share of 1.75 million (7 million / 4) and she can get the rest of the deduction of 0.25 million when buying other real estate in the future.

If one person paid for the transaction (for two), then it is possible to receive the maximum deductible amount. You just need to submit an application for the distribution of 50%, well, the total transaction price is not less than 4 million rubles.

In common joint ownership

When buying into common joint ownership until December 31, 2013 inclusive, the spouses also had to share one deduction limit for two. Since, from January 1, 2014, the deduction is provided per person, and not assigned to the object, each spouse is entitled to a full deduction, that is, according to 260 thousand rubles

Example 7: If the price of the apartment is below 4 million rubles, then the spouses can, by agreement, distribute the amount of the deduction in any ratio. Or if the cost is above 4 million and the spouses want to leave part of the deduction to one of the spouses for the future, you also need to distribute the amount of the deduction.

By default (without application for distribution) the section will be 50/50.

To change the amount of the spouses' deduction for this object, you need to determine how much each person wants to receive and submit an application to the IFTS (on our website).

Interest distribution

They can be defined in any proportion between husband and wife. And regardless of the state of affairs with the main deduction for real estate.

Other features

Parents-spouses can divide between themselves the right to return tax amounts for their children as they like. Such cases arise when the apartment is registered for children or in shares for parents and children. But it should be borne in mind that such a parent cannot return an amount of more than 260 thousand rubles. He also should not have enjoyed the return for himself.

Non-simultaneous distribution of deductible shares. If the distribution has already taken place, then it cannot be replayed. But in the case when only one spouse took advantage of the return, the second one can “follow up”, that is, in subsequent periods, declare their right. To do this, the previously submitted 3-NDFL declarations are additionally corrected and an application for distribution is submitted.

  1. Appendix No. 8 to the Order of the Federal Tax Service of Russia No. ММВ-7-8/182@ dated February 14, 2017

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if a similar question has a detailed answer, then your question will not be published.

96 comments

Refund of income tax for an apartment (personal income tax) can be carried out in 2 ways.

First way: through IFNS. At the end of the year in which the apartment was purchased, you can apply to your IFTS at the place of residence with documents confirming the fact of the acquisition of housing, as well as with an application and declaration for income tax refund in the form 3-NDFL (approved by Order of the Federal Tax Service of Russia dated 03.10 .2018 N ММВ-7-11/569@). If the verification of the documents submitted by you is successful, the tax authorities will refund your income tax when buying an apartment (clause 7, article 220 of the Tax Code of the Russian Federation).

The income tax refund period for buying an apartment in this case will be 4 months: 3 months are given to the tax authorities for a desk audit of your declaration and other documents (clause 2 of article 88 of the Tax Code of the Russian Federation), 1 month for a tax refund, i.e. transfer of money to your account (clause 6, article 78 of the Tax Code of the Russian Federation).

Second way: refund of income tax at work (clause 8 of article 220 of the Tax Code of the Russian Federation). This can be done as soon as the housing was purchased, without waiting for the end of the year. In this case, your actions are as follows:

  • send documents confirming the purchase of housing, and an application for confirmation of the right to deduction to the inspection at the place of residence;
  • receive a notification for your employer in the prescribed form (Notice approved by Order of the Federal Tax Service dated 14.01.2015 N ММВ-7-11 / 3@). It confirms your right to receive a property deduction. The tax authorities have a month to issue such a notice;
  • give the employer a notice and application for a deduction.

After you transfer these documents to the accounting department of your organization, personal income tax will no longer be withheld from your income. That is, in your hands you will receive a salary and other labor income in a larger amount.

In general, the income tax refund procedure for buying an apartment in 2019 remains the same as it was before.

Income tax refund for 3 years

But before contacting the IFTS or an employer, you need to understand: when an individual has the right to an income tax refund, for what period can it be returned?

The right to a property deduction when buying a home arises from the owner, subject to 2 conditions. Him:

  • there were expenses for the purchase or construction of housing and these expenses are documented;
  • the ownership of the purchased property was registered (clause 7 clause 3 article 220 of the Tax Code of the Russian Federation).

As for the limitation period for the return of income tax when buying an apartment, that is, the period for which a property deduction can be applied, it is 3 years (clause 7, article 78 of the Tax Code of the Russian Federation), but not earlier than the year in which the housing was purchased .

Let's explain with an example. Let's say you bought an apartment in 2017, and with a deduction, you applied to the IFTS only in 2019. Then you can be granted a deduction in relation to income received in 2017-2018. Income from earlier periods was received before the acquisition of housing, therefore, the property deduction does not apply to them (Letter of the Federal Tax Service dated 02.05.2012 N D-4-3 / 7330@). An exception to this rule is provided for pensioners.

And if the apartment was purchased in 2015, and the deduction was declared in 2019, then it would be possible to return income tax for the purchase of an apartment on incomes of 2016-2018. Since the tax refund in accordance with the Tax Code is possible only for the last 3 years (