Calculation of tax refund when purchasing an apartment. Return of mortgage interest over several years: how to return the maximum. Conditions for returning the MTPL contribution

A tax deduction when purchasing an apartment consists of returning to the buyer from the state budget part of the income tax he paid.

This deduction is called property.

If you are officially employed and receive a salary, then from this salary your employer withholds income tax (personal income tax) in the amount of 13% in favor of the state.

If you buy an apartment, the state allows you to reduce your taxable income. As a result, the tax base is reduced and you have the right not to pay income taxes for some time or to return previously paid ones.

When it comes to deductions, there are two concepts: the amount of deduction and the amount of tax due. Sum tax deduction - this is the amount by which you can reduce your income when buying an apartment. Amount of tax to be refunded- how much money can actually be returned from the budget. In other words, the refund amount is 13% of the deduction amount.

Deduction amount

The amount of the deduction is the amount of your expenses associated with the purchase of an apartment. However, it cannot be more than the established maximum threshold of 2,000,000 rubles. In other words, the maximum deduction when purchasing an apartment is 2,000,000 rubles, which means the maximum amount of taxes that can be refunded:

Max. Personal income tax to be returned = (2,000,000 rubles × 13%) = 260,000 rubles.

Some examples:

Apartment cost	Deduction amount	Personal income tax for refund
RUB 1,200,000	RUB 1,200,000	156,000 rub.
2,000,000 rub.	2,000,000 rub.	260,000 rub.
5,000,000 rub.	2,000,000 rub.	260,000 rub.

For what period can personal income tax be returned?

The right to receive a tax deduction when purchasing an apartment occurs:

From the moment of signing the acceptance certificate of the apartment from the builder when buying an apartment in a new building.
From the moment of state registration of property when buying an apartment in a secondary market.

You can return personal income tax from this moment and for all subsequent years. That is, you can use the deduction for as long as you like until the state returns the entire due amount.

However, you can apply for a personal income tax refund only for the previous 3 years. When purchasing an apartment in 2018, you can only return personal income tax for 2017, 2016 and 2015. And for all the subsequent ones. An application for deduction for the year is submitted next year. For example, to receive a deduction for 2018, the application must be submitted in 2019.

For pensioners There is an exception: they can receive a deduction for the previous three years, even if the apartment was purchased later.

The statute of limitations for receiving a tax deduction under the Tax Code of the Russian Federation has not been established.

Can a deduction be used multiple times?

Until 2014, the deduction could only be received once, that is, for one apartment.

Starting from 2014, one person can use the deduction several times, but the general limit is RUB 2,000,000. per person is still preserved. If you bought one apartment for less than 2 million rubles, then you can use the rest of the deduction when buying another apartment.

You can return a maximum of 260,000 rubles over your entire life. regardless of the number of apartments purchased.

If you used your deduction before 2014, the new balance carryover rules do not apply to you.

If there are several owners

Starting from 2014, all owners of the same apartment can receive a tax deduction. Previously, only one owner had such a right.

For example, if a husband and wife bought an apartment and both are owners, they both have the right to a deduction, that is, each can return 260 thousand rubles.

When does the right to deduction arise?

The right to a deduction when purchasing an apartment arises if the following conditions are simultaneously met:

You must be a tax resident of the Russian Federation (live in Russia for at least 183 days during the year)
It is necessary to confirm with documents the expenses for purchasing an apartment.
It is necessary to have title documents. For a new building this is an apartment acceptance certificate, for secondary housing - a certificate of ownership or an extract from the Unified State Register of Real Estate
The seller is not your close relative.
The apartment is located in Russia.
The apartment was purchased without using maternal capital.

Tax deduction for individual entrepreneurs

Individual entrepreneurs are not entitled to the deduction because they do not pay income tax. They have a different tax - it doesn't apply.

Documents for registration of deduction for an apartment

Declaration in form 3-NDFL (application for deduction).
Certificate 2-NDFL from the accounting department at the place of work for each year (if you receive a deduction for several past years at once).
Certificate of ownership (not issued since 2016) or extract from the Unified State Register of Real Estate.
Apartment purchase and sale agreement (only if the apartment was purchased on the secondary market)
An agreement on shared participation in construction or an agreement on the assignment of rights of claim (only if the apartment was purchased on the primary market).
Certificate of acceptance and transfer of the apartment from the developer (only if the apartment was purchased on the primary market).
Payment documents confirming the transfer of money to the seller (bank statements, receipts, etc.).

It is enough to provide copies of all the above documents, except for the 3-NDFL application.

Refund of mortgage interest

In addition to part of the money spent on housing, you can also return part of the money spent on paying interest on the mortgage with which this property was purchased. Return of interest also applies to property deduction.

In order to return 13% of the paid loan interest, you must fill out the relevant data in the same application (3-NDFL declaration). Namely, you need to indicate the amount of interest on the mortgage for the entire term.

Additional documents will be required loan agreement And certificate from the bank about interest paid.

There are also limits here. The maximum amount of deduction for interest repayment is 3,000,000 rubles, which means you can return it 390,000 rubles. But this restriction appeared only in 2014. Before this, there were no restrictions on the amount of refund.

In this section we will provide examples of calculating property tax deductions in different situations.

PLEASE NOTE:

A tax deduction is the amount by which the tax base is reduced. At the same time, you can get back 13% of the tax deduction amount.
Due to the fact that from January 1, 2014, a number of changes were made to the Tax Code, in some cases the features of obtaining a deduction differ depending on whether the housing was purchased before January 1, 2014 or after. For such cases, two separate examples are presented.

Example 1: Buying an apartment

In 2018, Ivanov A.A. I bought an apartment for 2 million rubles.

In 2018, Ivanov A.A. earned 50 thousand rubles a month and paid a total of 78 thousand rubles. income tax for the year.

Calculation of deduction:
In this case, the amount of property deduction is 2 million rubles (i.e. you can return 2 million rubles x 13% = 260 thousand rubles). But for 2018 itself, Ivanov will be able to return only 78 thousand rubles of the income tax he paid (and he will be able to return 182 thousand in the following years).

Example 2: Receiving a deduction by an individual entrepreneur using the simplified tax system

Conditions for purchasing property:
In 2018 Petrov P.P. bought an apartment for 3 million rubles.

Income and income tax paid:
Petrov P.P. works as an individual entrepreneur under a simplified taxation system and, accordingly, does not pay income tax individuals at a rate of 13% (income tax).

Calculation of deduction:
The maximum deduction amount for an apartment is 2 million rubles. (i.e. you can return until 2 million rubles x 13% = 260 thousand rubles). But since Petrov P.P. did not pay income tax in 2018, he will not be able to receive a tax deduction for this year. If Petrov P.P. in the future, if he gets another job (where he will pay income tax), he will be able to apply for a tax deduction and get back up to 260 thousand rubles.

Example 3: Buying an apartment with a mortgage

Conditions for purchasing property:
In 2018, Ivanov I.I. purchased an apartment for 8 million rubles, while he took out a mortgage loan for 6 million rubles. According to mortgage loan interest in 2018, Ivanov I.I. paid 100 thousand rubles.

Income and income tax paid:
Ivanov I.I. earned 3 million rubles in 2018, from which he paid income tax.

Calculation of deduction:
The maximum deduction amount for property is 2 million rubles. Additionally Ivanov I.I. can receive a tax deduction in the amount of 100 thousand rubles. on mortgage interest paid. Total for 2018 Ivanov I.I. will be able to return 2 million 100 thousand rubles. x 13% = 273 thousand rubles. He will be able to return this entire amount at once, because... the income tax he paid is more than 273 thousand rubles.
In subsequent years, Ivanov I.I. may also receive a tax deduction from mortgage interest(direct housing deduction has already been exhausted). Moreover, since the loan agreement was concluded after January 1, 2014, the maximum amount of mortgage interest deduction that he can receive is 3 million rubles. (390 thousand rubles to be returned).

Example 4: Purchase of property by spouses in joint ownership (from January 1, 2014)

Conditions for purchasing property:
In 2018, the couple Vasilyev V.V. and Vasilyeva A.A. purchased an apartment worth 5 million rubles. into joint ownership.

Income and income tax paid:
For 2018 Vasilyev V.V. earned 2.5 million rubles, and Vasilyeva A.A. 3 million rubles

Calculation of deduction:
In case of joint ownership, the tax deduction can be redistributed in any shares. At the same time, from January 1, 2014, the deduction limit in the amount of 2 million rubles was lifted. to a housing facility. The Vasiliev spouses can distribute the tax deduction in equal shares (50% to the husband and 50% to the wife), and in 2019 each of them will receive a deduction in the amount 2 million rubles (maximum deduction amount per person) × 13% = 260 thousand rubles.

Example 5: Purchase of property by spouses in joint ownership (before January 1, 2014)

Conditions for purchasing property:
In 2013, the couple Vasilyev V.V. and Vasilyeva A.A. purchased an apartment worth 5 million rubles. into joint ownership.

Income and income tax paid:
Vasilyeva A.A. doesn't work.

Calculation of deduction:
In case of joint ownership, the tax deduction can be redistributed in any shares, but since the housing was purchased before 2014, the maximum deduction amount for both spouses is 2 million rubles. The Vasiliev spouses can distribute 100% of the tax deduction (2 million rubles) to V.V. Vasiliev. Despite the fact that the apartment was purchased in 2013, in 2019 Vasiliev can submit a declaration only for the last three years: 2018, 2017 and 2016.

Example 6: Purchase of property in shared ownership (from January 1, 2014)

Conditions for purchasing property:
In 2018, Vasiliev V.V. and Romashkova A.A. purchased an apartment worth 5 million rubles. into common shared ownership (each of them owns ½ of the apartment).

Income and income tax paid:
For 2018 Vasilyev V.V. earned 2.5 million rubles, from which he paid income tax. Romashkova A.A. didn't work.

Calculation of deduction:
In case of shared ownership, the tax deduction is distributed among the owners in accordance with their shares. Moreover, for housing purchased after January 1, 2014, the limit of 2 million rubles was lifted. for the entire property. Based on this and the shares of the owners (50% each), V.V. Vasiliev. and Romashkova A.A can be provided with up to 2 million rubles. (maximum deduction amount per person) property tax deduction. At the same time, in 2019 Vasiliev will be able to regain 2 million rubles × 13% = 260 thousand rubles. for 2018, and Romashkova will be able to receive a tax deduction when she gets a job (and pays income tax).

Example 7: Purchase of property in shared ownership (before January 1, 2014)

Conditions for purchasing property:
In 2013, Vasiliev V.V. and Romashkova A.A. purchased an apartment worth 5 million rubles. into common shared ownership (each of them owns ½ of the apartment).

Income and income tax paid:
Romashkova A.A. doesn't work.

Calculation of deduction:
In case of shared ownership, the tax deduction is distributed among the owners in accordance with their shares. At the same time, for housing purchased before January 1, 2014, there is a limit of 2 million rubles. for the entire property. Based on this limitation and the shares of the owners (50% each), Vasiliev V.V. and Romashkova A.A can be provided with up to 1 million rubles. property tax deduction. At the same time, in 2019, Vasiliev will be able to submit a 3-NDFL declaration and return 1 million rubles × 13% = 130 thousand rubles. for 2018, 2017 and 2016. Romashkova will be able to receive a tax deduction only when she gets a job (and pays income tax).
Romashkova does not have the right to refuse a tax deduction in favor of V.V. Vasiliev. (as is possible with joint ownership).

Example 8: Buying an apartment using maternity capital

Conditions for purchasing property:
In 2018, Vasilyeva E.E. purchased an apartment for 1.7 million rubles, with 400 thousand rubles. she paid from funds maternity capital.

Income and income tax paid:
In 2018, Vasilyeva earned 1 million rubles, from which she paid 130 thousand rubles. income tax.

Calculation of deduction:
A tax deduction is not provided for the amount of maternity capital, so the deduction amount for Vasilyeva will be 1700 thousand rubles. – 400 thousand rubles. = 1300 thousand rubles.(i.e. she can return it before 1300 thousand rubles. x 13% = 169 thousand rubles.). At the same time, in 2019, for 2018, Ivanova will be able to return only 130 thousand rubles of income tax paid to her. 39 thousand rubles. she will be able to return in the following years.

Example 9: Property acquired before 2008

Conditions for purchasing property:
In 2007, Sidorov S.S. I bought an apartment for 2 million rubles, but Sidorov decided to receive a tax deduction for this apartment only in 2019.

Amount of income tax paid:
In 2016-2018 Sidorov S.S. earned 360 thousand rubles a year and paid 46 thousand rubles a year in income tax.

Calculation of deduction:
For property acquired before 2008, the maximum tax deduction amount is 1 million rubles. (accordingly, the maximum amount that Sidorov can return will be equal to 1 million rub. x 13% = 130 thousand rubles.).
According to the law, a tax deduction can be issued for no more than 3 last year(not earlier than 2016 in our case).
Therefore, in 2019, Sidorov S.S. will be able to issue a deduction and return 46 thousand rubles. for 2016, 46 thousand rubles. for 2017 and 38 thousand rubles. for 2018. After which the deduction will be completely exhausted.

Loan information

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Accrued interest per year. Possible tax deduction of 13% of the amount of interest paid last year

Description of how the calculator works

When buying an apartment with a mortgage, you can expect to receive relief from the state - the so-called tax subsidy. The amount of deduction from the purchase cannot exceed 260 thousand rubles or 13% of 2 million.
You can also receive a deduction for interest. But only for paid ones, i.e. for the last payment period. In addition, you can receive a deduction for repairs - from the amount purchased finishing materials- but this one is only for a new apartment.

Calculation features

A tax deduction, like any money from the state, is nice to receive.
To apply for a tax subsidy from the state, you need to contact the tax office at your place of registration. You will most likely need a bank certificate about the interest paid for the year.
I want to warn you right away - it is paid. VTB 24 charged 150 rubles for it - that’s not much.
You will also need to write an application for a subsidy - a sample can be obtained from the tax office. The tax office will consider your application within a month - this is exactly the period for consideration.
Next, she will give you a document confirming your right to receive a subsidy.
With this document you go to the accounting department and write a statement. And from the next salary you receive your salary in full, i.e. without subtracting 13 percent.
At the moment, the calculator calculates the maximum amount of tax deduction without taking into account the effect of the new law. According to it, the maximum deduction from the purchase amount is 13 percent of 3 million rubles
Those.

Deduction from purchase = 0.13 * 3 million = 390 thousand rubles

There are rules for receiving a deduction:

You can receive a deduction for a target loan - that is, for a mortgage. If you take out a consumer loan to purchase real estate, you will not be given a deduction
You can only receive a subsidy from the state once in your lifetime. Moreover, if you did not receive a deduction from the purchase of 390 thousand from the first mortgage, you will be able to receive this money with a second mortgage
You can receive a refund of repair costs (for finishing materials). To do this, you will need stamped cash receipts, which indicate the amount of finishing materials you purchased. But this is only if you buy a new, unfinished apartment. To receive a deduction, you need to contact the tax office and provide copies of receipts. So when renovating, collect receipts for finishing materials
In addition to a deduction from the purchase price, you can receive a subsidy from the interest paid last year. For example, last year you paid 150 thousand in mortgage payments, of which 100 thousand was interest on the loan. You can calculate the deduction as follows:
100 thousand * 0.13 = 13 thousand rubles.

You can receive this money directly at work if you are officially employed. If you complete all the paperwork and submit it to your employer, he will not deduct income tax from your salary.

Purchasing an apartment requires a serious financial investment from its new owner, which is why the return of mortgage interest for previous years can be a significant help in a situation where every penny counts.

The legislator determines the rules and procedure for receiving part of the funds paid to the bank for the use of borrowed money. We have collected information for you in this article on how to correctly calculate the refund amount and when you can receive it.

Before answering the question of how to calculate the amount of compensation due to the buyer of an apartment, it is necessary to understand who can claim a refund of part of the money paid.

The recipient of the funds can only be that citizen who has an official job, from the income from which his employer pays personal income tax. In this case, he will be able to apply for a tax deduction, i.e. reduce the amount of income that is used to calculate the tax amount. Obviously, the larger the deduction, the greater the personal income tax refund you can get.

So, if you take out a mortgage and have a regular taxable income, you may be entitled to a refund of 13% of the mortgage interest costs you incur.

The maximum deduction amount is 3,000,000 rubles; this means that you can return a maximum of 390,000 rubles. This rule has been in effect since 2014. There are no such restrictions for previously acquired real estate.

It should also be noted that it is not the amount of the mortgage loan that is returned, but only 13 percent of the interest paid on it.

Refund of part of the mortgage interest paid: examples in numbers

Let's look at several situations that are quite common in practice.

We have been paying interest for a long time, how to get it in a few years

For example, an apartment was purchased under an equity participation agreement with a mortgage loan in 2015. At the same time, the act of acceptance and transfer of housing was drawn up in 2017. It was this year that the buyer had a problem.

So what happens if the mortgage interest for 2015 and 2016 is “burnt out”? No way! All this can be taken into account in declarations that can be drawn up starting from 2017 - the official year for receiving a refund on the apartment. Let's look at this in more detail.

Let's take, for example, that the loan amount was 1,000,000 rubles. At the same time interest rate the loan was set at 10.9%, and the duration of the period during which the debt must be repaid was 10 years.

The monthly payment under these conditions is 13,718 rubles. Moreover, in the first months of repaying the loan, the amount of interest is about 9,000 rubles and gradually decreases over time. The total amount of overpayment for the entire loan period will be 646,214 rubles - it is by this amount that the employee’s taxable earnings will be reduced. The refund amount will be: 646,214 * 13% = 84,007 rubles.

Now a natural question arises: for how many years and from what time can a deduction be issued in this case?

Unlike the usual property deduction, in which it is possible to obtain a refund of mortgage interest for 3 years preceding the year of purchase of housing, there is no statute of limitations for obtaining a refund of part of the interest paid. This means that in the example we are considering, it is possible to obtain a refund of mortgage interest for all years starting from 2015 (this possibility is indicated by the provisions of paragraph 4, paragraph 6, paragraph 3, Article 220 of the Tax Code of the Russian Federation).

Important! You can return interest for all past years, but filing 3-NDFL declarations is possible only for the last 3 years! They include the total amount of interest paid on the loan.

If for some reason the buyer of an apartment missed the deadline for submitting declarations, he can still receive a refund of mortgage interest for several years. To do this, you need to generate declarations in form 3-NDFL, and these documents must be created for each year separately. Now let's look at everything in detail. 🙂

Let’s assume that all these years the borrower’s salary has not changed (in practice, this situation is extremely rare, but such an assumption will help us simplify our hypothetical calculations) and amounted to 20,000 rubles per month.

The total income he received over the past three years was 20,000 * 3 * 12 = 720,000 rubles. On this amount they paid tax in the amount of 720,000 * 13% = 93,600 rubles.

The amount of tax withheld for the last 3 years (93,600 rubles) in this case allows you to receive the entire refund amount (84,007 rubles) immediately (at one time).

This is a general calculation. Now let's move on to the details. How many 3-NDFL declarations will be needed (and possible) to be drawn up in our example?

Example 1. We draw up 3 declarations

Our hero’s annual salary is 240,000 rubles = salary 20,000 * 12 months. The personal income tax withheld for the year is: 31,200 rubles = 240 thousand * 13%.

Let's say today is 2020. In this case, we draw up three 3-NDFL declarations (for the previous 3 years):

for 2017 we will be able to return personal income tax for the entire year: 31,200 rubles;
for 2018 we will be able to return personal income tax for the entire year: 31,200 rubles;
for 2019 we will be able to partially return personal income tax: 21,607 rubles.

If we add up these figures for all years (for 5 years), we will get the total amount that we are entitled to return for the entire period, starting from 2015, during which we paid off the mortgage:

31,200 + 31,200 +21,607 = 84,007 rub.

As you can see, nothing is lost!

Example 2. We draw up 2 declarations

If the salary for the year is 360,000 rubles = salary 30,000 * 12 months. The personal income tax withheld for the year is: 46,800 rubles = 360 thousand * 13%.

Let's say today is 2020. In this case, we will be able to receive the tax deduction due to us for 2 years (let me remind you that we above calculated the maximum possible amount for a refund of 84,007 rubles).

for 2018 we will be able to return personal income tax for the entire year: 46,800 rubles;
for 2019 we will be able to partially return personal income tax: RUB 37,207.

If we add up these figures for these 2 years, we will get the total amount that we are entitled to return:

46,800 + 37,207 = 84,007 rubles.

Example 3. We draw up 1 declaration

But if a citizen’s salary is solid, for example, the monthly salary is 90 thousand rubles. In this case, the income for the year will be 1,080,000 rubles = 90,000 * 12 months. Personal income tax withheld for the year will be: 140,400 rubles = 1.08 million * 13%.

And the citizen from our example can display and return all paid interest on the mortgage by drawing up just one 3-NDFL declaration: for example, for 2019. After all, the income tax he paid for the year exceeds the personal income tax that he can return for all the years during which he paid mortgage interest.

Example 4. What if you need to make more than 3 declarations

What should a citizen do if he receives a small official wages? For example, 17,000 rubles per month. In this case, for 3 years he will have income tax withheld in the amount of 79,560 rubles. = (17,000 * 12 * 3) * 13%. And this figure is less than the one we want to return for the mortgage (it is known to us and is equal to 84,007 rubles).

In this case, whatever one may say, you can only draw up three declarations for the last 3 years. Let's say today is 2020. In this case, we display the following data in the documents:

for 2017 we will be able to return personal income tax for the entire year: 26,520 rubles;
for 2018 we will be able to return personal income tax for the entire year: 26,520 rubles;
for 2019 we will be able to return personal income tax for the entire year: 26,520 rubles.

And we are left with an interest balance that rolls over to the next year:

RUB 4,447 = 84,007 - (26,520 * 3).

Thus, after finishing current year, in 2021, our friend will be able to draw up a new declaration: already for 2020, where he will be able to include the remaining amount for return. And if he continues to pay interest on the mortgage loan, then the amounts paid in the past 2020, which we could not take into account earlier, will be added to the balance.

To learn how to fill out interest for several years at once in the “Declaration” program, watch this video

Get a deduction for your apartment and mortgage immediately

The described situation does not always occur in practice: when only interest is returned. Typically, in addition to the return of mortgage interest, home buyers apply for an “apartment” property deduction, which allows them to partially cover the costs of their own funds spent on the purchase of a home.

Rare taxpayers receive income that allows them to simultaneously receive a deduction for the principal amount, as well as for the interest paid. Therefore, as a rule, the deduction is issued in the following sequence: first, part of the funds paid by the buyer for housing is returned, and only then a refund of the money paid to the bank is issued.

Given the above initial data (with the exception of the buyer’s salary - let its size be 100,000 rubles per month), and also provided that the total cost of the apartment was 2,500,000 rubles, the simultaneous return of the apartment and mortgage is issued as follows.

The maximum tax deduction for an apartment or other residential property is 2,000,000 rubles, and you can return 260,000 rubles (this is 13% of 2 million).

To this figure you can also add the mortgage interest paid, for all the years they amounted to, for example, 850,000 rubles, and 13% of them - 110,500 rubles. In total, we will be able to return 370,500 rubles = 260,000 (apartment) + 110,500 (mortgage).

Let's say today is 2020. In this case, we draw up three 3-NDFL declarations:

for 2017 we will be able to return personal income tax for the entire year: 156,000 rubles. (this is 13% of annual earnings 1.2 million rubles = 100 thousand * 12 months);
for 2018 we will be able to return personal income tax for the entire year: 156,000 rubles;
for 2019 we will be able to partially return personal income tax: 58,500 rubles.

If we add up these figures for all years, we get the total amount that we are entitled to return:

156,000 + 156,000 + 58,500 = 370,500 rub. With such income, you can return the property deduction as follows:

from purchasing an apartment or house;
from mortgage interest.

If your income is even higher, then the amount of income tax paid is correspondingly higher. This means that it will be possible to prepare fewer tax returns.

The apartment has not been rented out yet, but I already want to return the mortgage

If the taxpayer has a good memory, as well as some knowledge of the provisions of the current legislation, the possibility of filing a deduction may interest him too early.

Let's consider this situation. The share participation agreement was signed in 2018, at the same time a mortgage was issued, and already in 2019 the house was put into operation and a transfer and acceptance certificate was received.

Today is 2019, and our citizen “logically” declares: I want to get a mortgage deduction for 2018. Alas! In this case, you cannot submit documents for a deduction for 2018. The tax office will consider that the reporting period in which the taxpayer became the owner of the property has not yet ended and will refuse to pay him the money.

If ownership was registered in 2019, then you can submit the first 3-NDFL declaration for the return of property deduction only at the end of the calendar year, that is, in 2020.

So our owner will be able to issue a deduction for 2019 only in 2020. In this case, in a certificate drawn up in form 3-NDFL for 2019, he will be able to reflect the following data:

tax benefit for the purchased apartment;
mortgage interest paid for 2018 and 2019.

The total amount to be returned will depend on his annual income. If the salary is small, then the citizen will be able to return the rest of the money by submitting a corresponding application to the tax office in future periods. And continue to do this annually until you receive the full amount of the required property return.

If you need personal advice or assistance in completing the 3-NDFL declaration, then feel free to visit our website “Tax-simple!” We work quickly and with pleasure!

Good luck with your declaration! We love tax returns.

If you are officially employed, regularly pay income tax to the state year after year, and still have not taken advantage of your right to receive a tax deduction when buying an apartment, building a house and compensation for interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legislated and described in detail in Article No. 220 Tax Code RF, and will also be explained in detail and with specific examples by our leading lawyer.

Today we will tell you about all the intricacies of applying for a tax deduction when buying an apartment, taking into account all the changes in legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, our online lawyer is ready to advise you promptly and free of charge directly on the website. Just ask your question in the pop-up form and wait for an answer. This way you can quickly and more clearly understand your rights to receive a tax deduction.

The most frequently asked questions The problems that our lawyers face are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his work activity in the amount of 13%. In the same amount (13%) a citizen can return the money from the purchased real estate, or more precisely in the following cases:

Direct purchase of housing (apartment, house, room);
Building your own home;
Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
You also have the right to get your money back for paying interest on your mortgage loan.

Who will not be able to get their money back?

You won’t be able to get your income tax back for purchasing an apartment if:

You purchased an apartment before January 1, 2014 and have already exercised your right to deduction;
If you purchased real estate after January 1, 2014, but have reached your limit (more on this below);
If you purchased real estate from a close relative (mother, father, daughter, son, brother, sister);
If you are not officially employed (and therefore do not pay income tax);
If your employer took part in the purchase of the apartment (for example, the company you work for paid for some part of the housing you purchased);
If when buying an apartment you used some government programs or subsidies, for example, maternity capital.

How many times can you receive a tax deduction when buying an apartment?

There are two possible answers to this question:

If your apartment or other real estate was purchased before January 1, 2014, then in accordance with Article 220 of the Tax Code Russian Federation(paragraph 27, paragraph 2, paragraph 1) you have the right to use the tax deduction only once in your life, and it does not matter how much the square meters cost you. For example, if a home was purchased for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that's all!
If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is equal to two million rubles. Read more about how much money you can get back, as well as specific examples, further in this article.

How much money will be returned?

So, how much state compensation can you expect when purchasing an apartment after January 1, 2014? We answer:

Your maximum limit for income tax refund from the purchase of an apartment is 2,000,000 rubles (for your entire life). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can return an amount equal to your income tax, which your employer pays to the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not expire, and in subsequent years you will also be able to issue a refund until don't reach your limit.

But you have the right to submit income declarations to the tax office only for the current year or for a maximum of three previous years, but more on that a little later. First, let's finally figure out the amount of tax compensation you can count on when buying an apartment. To make everything completely and completely clear, let’s look at two specific examples.

An example of calculating a tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. You officially worked all year and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at your place of residence and write an application for a refund for the purchased property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on this exact refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years if you are still officially employed. For example, in 2016 you officially worked for only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years you will still have an amount left for return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and received a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, you can return another 65,000 rubles (13% of 500,000) from this purchase, since the total limit for return is limited to 2,000,000 rubles.

Required documents

To get your tax refund for purchasing an apartment, you first need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2018 to obtain a property tax deduction is as follows:

Copy of passport;
Apartment purchase and sale agreement + copy;
Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
Certificate of income from place of employment in form 2-NDFL;
It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
Completed application for tax refund.

In addition to the above mandatory documents tax authority may also require you to fill out applications for sharing the deduction between spouses if you are legally married. Below you can download and review samples of applications required to be filled out.

To get a tax refund for the previous 3 years, you also need to fill out returns for 2017 and 2016.

When should I submit documents and for what period can I get a tax refund?

You can submit documents for a property tax refund when purchasing an apartment, starting from the moment you have fully paid for the purchased housing and received the documents for the right to own real estate:

Certificate of registration of ownership - in case of purchase square meters under a purchase and sale agreement;
An act of transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity participation agreement.

You must also have in your hands all payment documents confirming your expenses for the purchased housing.

As a rule, submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office in the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, you can also receive a tax deduction for it, and you have the right to file an income tax return for the three previous years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you came to your senses and contacted the tax office with a corresponding application. All these five years you worked honestly and had an official income, but you will only be able to use your contributions to the treasury in just three years preceding the moment you applied for the deduction. In this case, these are 2020, 2019 and 2018. If during this time your total income tax was less than the refund amount due to you (see the item “How much money will be returned?”), then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

Most the best way: obtain it yourself by contacting your tax office. You may have to fuss a little and run around for certificates, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do this yourself, or you simply don’t have time for this, then our online lawyer is ready to give you free consultation, how you can significantly speed up and simplify this entire process.

To receive a property tax deduction in 2018, you need to fill out a new declaration in the established form 3-NDFL and attach it to the collected documents (it is also included in the list of required documents).

Together with copies, the package of documents is transferred to the duty officer tax service, after which he will check them for a certain time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, applications are reviewed and decisions are made within two to four months.

How can I get a cash deduction from my employer?

You can receive a tax deduction for the purchase of an apartment without contacting the tax office. More precisely, you will have to go there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out an application “to confirm the taxpayer’s right to receive property tax deductions,” the form of which you can download below.

After receiving a written notice from the tax office confirming your right to a deduction (it usually takes about 30 days for the tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you free of charge on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for an answer.

Also, if you still have any gaps in understanding your rights and the necessary actions to return income tax after purchasing an apartment, our specialists will advise you online for free.

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