How to calculate the tax deduction from the purchase of an apartment. How to calculate the deduction amount? If the purchase was made on credit

When calculating personal income tax, an individual can use the benefit in the form of a property deduction. It is provided for by the norms of tax legislation for payers of this tax when they buy or sell invisibility in the form of an apartment, room, house in whole or in part. It consists in reducing the base for personal income tax on the cost of housing, but within the existing limits.

Examples of calculating property tax deductions

Consider examples of calculating property deductions

Property tax deduction when buying an apartment

Ivanov P.R., an employee of Stolitsa LLC in March 2016, he acquired housing for 2.45 million rubles. As a result for 2016, he filed a 3NDFL declaration, in which he indicated that his income for that year amounted to 717,338 rubles, the tax paid was 93,254 rubles.

In January 2017, he applied to the Federal Tax Service with an application for the transfer of excess personal income tax to his account in connection with his use of the benefits provided by the Tax Code when buying a home.

Its maximum deduction in connection with the purchase of housing is set at 260 thousand rubles, which is defined as 2.0 million rubles. * 13%, since there is a limit less on the amount of the deduction based on the actual costs of 318.5 thousand rubles, calculated as 2.45 million rubles. * 13%.

For 2016 Ivanov P.R. can return the tax in the amount of 93,254 rubles, and the balance of 166,746 rubles. carry over to the next period.

When buying an apartment with a mortgage

Ivanov P.R., an employee of Stolitsa LLC in March 2016, he purchased a residential building for 2.45 million rubles using borrowed funds on a mortgage in the amount of 760 thousand rubles. According to the bank statement submitted for 2016, mortgage interest amounted to RUB 94,000.

As a result for 2016, he filed a 3NDFL declaration, in which he indicated that his income for that year amounted to 717,338 rubles, the tax paid was 93,254 rubles.

As in the first case, the main deduction will be two hundred and sixty thousand rubles for the entire period, and for 2016 - 93,254 rubles.

Ivanov P.R., is also entitled by law to a deduction for the amount of interest paid to the bank on a mortgage in the amount of 94 thousand rubles. It will gradually increase, subject to further payment of interest on the mortgage, until it reaches the limit of 360 thousand rubles. (3.0 million rubles * 13%).

In 2016 Ivanov P.R. will not be able to take advantage of such a deduction additionally, due to the fact that personal income tax in the amount of 93,254 rubles was withheld and transferred this year. But it carries over to future periods.

When buying property in shared ownership (before January 1, 2014)

Ivanov P.R., an employee of Stolitsa LLC, who is married to Ivanova G.D., in December 2013 purchased a residential building for 3.6 million rubles. In accordance with the agreement, the acquired housing belongs to them in equal shares. The wife also compiled and sent to the IFTS an application for a tax refund, using her right to deduct the acquired housing when taxing personal income tax.

Since an application for reimbursement can only be submitted for three years prior to the application, Ivanov P.R. for 2014-2016, he filed 3NDFL declarations, in which he indicated that his income for these periods amounted to 2,158,508 rubles, the tax paid was 280,606 rubles.

According to the old rules, the benefit when buying a home was limited to a limit of 2 million rubles, which applied to the object as a whole. Ivanov P.R. therefore, he can use half of it, which means 1 million rubles.

It will not be possible to return the entire amount of personal income tax paid, in this case it is necessary to request only one hundred and thirty thousand, calculated as 1 million rubles. *13%.

When buying property in shared ownership (after January 1, 2014)

Ivanov P.R., an employee of Stolitsa LLC, who is married to G.D. Ivanova, purchased a residential building in August 2016 for 3.6 million rubles. In accordance with the agreement, the acquired housing belongs to them in equal shares, each of them is 1.8 million rubles.

Both spouses filed an application with the IFTS for the return of excessively transferred personal income tax, as they declared their right to a property deduction.

Ivanov P.R. declared in ZNDFL for 2016 the income amounted to 717338 rubles, the tax paid - 93254 rubles.

According to the current norms, the restriction in the calculation of personal income tax does not apply to housing, but to the taxpayer. Therefore, each of the spouses can use the benefit, limiting it to only two million rubles.

For 2016, the employee will be able to return 93,254 rubles, and the rest of 140,746 rubles. (1.8 * 13% -93254) will move to subsequent periods. In addition, if Ivanov P.R. acquires more real estate, then he will still have the right to a benefit in the amount of 200 thousand rubles. (2 million rubles - 1.8 million rubles), which gives a tax exemption of 26,000 rubles.

When buying property in joint ownership (before January 1, 2014)

Ivanov P.R., an employee of Stolitsa LLC, who is married to Ivanova G.D., in December 2013 purchased a residential building for 3.6 million rubles. The wife, due to lack of income, transferred her right to a deduction when acquiring real estate to her husband. This can be done if the housing is bought in joint ownership.

Since an application for reimbursement can only be submitted for the three years preceding the application, Ivanov P.R. from 2014 to 2016, he filed 3NDFL declarations, in which he indicated that his income for these periods amounted to 2,158,508 rubles, the tax paid was 280,606 rubles.

The funds spent on the purchase of housing can not be recalculated, so with joint ownership, spouses can take them into account in taxation in any amount.

However, there is a maximum limit of two million rubles, which cannot be exceeded.

Because of this limitation, Ivanov P.R. will be able to file for a refund only 260 thousand rubles.

When buying property in joint ownership (after January 1, 2014)

Ivanov P.R., an employee of Stolitsa LLC and Ivanova G.D. purchased housing with a total value of 4.6 million rubles. in joint ownership. During 2016 Ivanov P.R. earned 816 thousand rubles, and paid a tax on them in the amount of 106,080 rubles. Income of Ivanova G.D. during 2016 amounted to 685 thousand rubles, and from them she transferred a tax in the amount of 89,050 rubles.

Tax legislation establishes that in the joint acquisition of housing, the ratio of the amount of the deduction between the spouses can be distributed in any share. In addition, from January 1, 2014, the restriction of two million rubles on the cost of purchased housing was no longer used, which currently applies in this amount to each taxpayer.

The Ivanovs decided that they would use the deduction in equal shares for 1/2 part to the spouse, 1/2 part to the wife).

So, in 2016 they submit documents for a tax refund: Ivanov P.R. for the amount of 260 thousand rubles, which means that 106,080 rubles will be paid immediately, and the remaining 260,000-106,080 = 153,920 rubles. carried over to subsequent years.

Ivanova G.D. will immediately receive a refund in the amount of 89,050 rubles, and the remaining amount of 170,950 rubles. will be carried over to subsequent years.

Buying an apartment using maternity capital

Ivanova G.D. bought an apartment for herself for 2.1 million rubles, but part of the payment was made by a certificate of maternity capital for 453 thousand rubles.

In 2016, her income amounted to 650 thousand rubles, the amount of tax paid is 84,500 rubles.

A personal income tax deduction cannot be provided to an individual in the amount of maternity capital. This means that the total amount of the deduction will be 1.647 million rubles. It follows from this that the amount of tax paid, which is allowed to be returned, will be 214,110 rubles.

After completing the documents, Ivanov G.D. will be able to immediately count on receiving the tax paid in 2016 in the amount of 84,500 rubles, and the rest in the amount of 214,110-84,500 = 129,610 rubles. may be used in subsequent years.

An example of an entrepreneur's deduction on the simplified tax system

Ivanov P.R. purchased an apartment for personal use for 2.73 million rubles. He operates as an individual entrepreneur and uses the simplified tax system.

However, the current legislation does not provide for the receipt of a deduction by an entrepreneur, since he is not an income tax payer, but instead pays a single tax on the simplified tax system. Accordingly, he is entitled to a benefit in connection with this purchase in the amount of two million rubles, but he will not be able to apply it at present.

In the event that in the future Ivanov R.P. get a job at labor agreement, where personal income tax will be withheld from his income, or he will organize an LLC, where he will also work under an agreement with the payment of personal income tax, he will be able to count on the return of personal income tax in the amount of 260 thousand rubles.

An example of a deduction for property acquired before 2008

Ivanov P.R., an employee of Stolitsa LLC in 2007 he bought a two-room apartment for 1.32 million rubles. In 2016, he learned about the possibility of obtaining a personal income tax deduction for this purchase and decided to submit documents.

Since a refund can only be made for the previous three years, the income for 2013-2015 will be included in the declaration. During this period of time Ivanov P.R. earned 648 thousand rubles. The tax amounted to 84,240 rubles.

According to the law, for real estate purchased before 2008, the amount of the maximum benefit is one million rubles, and the refundable tax is one hundred and thirty thousand.

Since the cost of housing is 1.32 million rubles. and this is more than the limit, the calculation is made taking into account the latter. Since the tax limit is 130 thousand rubles, the amount of tax paid for three years is 84,240 rubles. he will receive immediately, and the balance in the amount of 130000-84240=45760 rubles. may be used in future years.

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

Your right to a tax deduction is legally enshrined and described in detail in Article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and using specific examples by our leading lawyer.

Today we will tell you about all the intricacies of obtaining a tax deduction when buying an apartment, taking into account all the changes in the 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, then our online lawyer is ready to promptly and free of charge consult you directly on the site. Just ask your question in the pop-up form and wait for a response. So you can quickly and clearly understand your rights to receive a tax deduction.

The most common questions our lawyers face are: who and how many times can get a tax deduction when buying an apartment. We answer:

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

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

Who can't get their money back?

It will not be possible to refund income tax for the purchase of an apartment if:

You purchased an apartment before January 1, 2014 and have already exercised the right to a deduction;
If you purchased a property after January 1, 2014, but have reached your limit (more on that below);
If you purchased property 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 was involved in buying an 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 state programs or subsidies, for example, maternity capital.

How many times can I get 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, clause 2, clause 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 housing was purchased for 500,000 rubles, then the maximum amount that you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
If you purchased housing after January 1, 2014, then you can count on multiple tax refunds, 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 two million rubles. For more information on how much money can be returned, as well as an analysis of specific examples, read later in this article.

How much money will be returned?

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

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

For each calendar year, you can claim back an amount equal to your income tax paid to the government by your employer (13 percent) for the reporting year, with the balance of the funds due to you not being burned, and in subsequent years you will also be able to process a refund, as long as do not exceed your limit.

But you have the right to submit income declarations to the tax office only for the current or maximum for the previous three years, but more on that later. To begin with, let's finally deal with the amount of tax compensation that you can count on when buying an apartment. To make everything finally and extremely clear, we will analyze two specific examples.

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

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. All year you officially worked and received a salary of 60,000 rubles a month. Thus, at the beginning of 2016, you have the right to contact your tax office at the place of residence and write an application for a refund for the acquired 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 amount of return (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 only three months with a salary of 20,000 rubles, respectively, 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 to return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and issued 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, from this purchase you can return another 65,000 rubles (13% of 500,000), since the total limit for the return is limited to 2,000,000 rubles.

Required documents

In order to get a tax refund for the purchase of an apartment, first of all, you need to draw up an application according to the established model and submit all of the following documents with copies to your tax office at the place of residence.

So, approved for 2018, the list of required documents for obtaining a property tax deduction is as follows:

Copy of the passport;
Contract for the sale of an apartment + copy;
Legal documents for the object: a copy of the certificate of registration of ownership, or an act on the transfer of ownership of the apartment (if the apartment was purchased in a house under construction under an equity agreement);
Copies of documents confirming the payment for the purchased property (cheques, statements of bank transfers, payments, etc.);
A copy of your taxpayer identification number (TIN) certificate;
Certificate of income from the place of work in the 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 tax return application.

In addition to the required documents listed above, the tax authority may also require you to complete applications for the distribution of the deduction between spouses if you are officially married. Below you can download and view samples of the required applications.

To return the tax deduction for the previous 3 years, you also need to fill out declarations for 2017 and 2016.

When to submit documents and for what period can I return the tax?

You can apply for a property tax refund when buying an apartment, starting from the moment you fully pay for the purchased housing and receive documents for the right to own real estate:

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

Also, you must have all the payment documents confirming your expenses for the purchased housing.

As a rule, the submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office from 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 previous three 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 changed your mind and applied to the tax office with a corresponding application. All these five years you have worked honestly and had an official income, but you can only use your deductions to the treasury in just three years preceding the moment of applying for the deduction. In this case, it is 2020, 2019 and 2018. If during this time your total income tax turned out to be less than the refund amount due to you (see the paragraph “How much money will be refunded?”), Then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way is to get it yourself by contacting your tax office. Let you have to fuss a little and run around for information, 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 it yourself, or you simply don’t have time for this, then our online lawyer is ready to give you a free consultation on how to significantly speed up and simplify this whole process.

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

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

How do I get a cash deduction from my employer?

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

After receiving a written notice from the IRS confirming your eligibility for the deduction (usually it 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 a notice, the accounting department must calculate your salary without deducting income tax.

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

Also, if you still have some gaps in understanding your rights and the necessary actions to return income tax after buying an apartment, then our specialists will consult you free of charge online.

Calculator

To find out how much tax you can get back from buying an apartment in 2019, you can use our

Which made significant additions to the previous order of the refund.

In cases of acquiring an apartment on the secondary market, it is possible to start processing documents for compensation from the moment you receive an extract from the USRN (previously - a certificate of ownership). If we are talking about new buildings, then you need to wait not for the assignment of a registration record on your right, but for the signing of an act on the transfer of real estate with the developer. After that, you can immediately go to the tax office.

Varieties of deductions

With shared ownership

If the property is owned by multiple owners, then the amount of money allocated by the state is directly dependent on the size of the share.

You cannot transfer the opportunity to receive a deduction at the expense of your share to another person.

Example. The couple decided to divide the right to an apartment into equal shares. How is the deduction distributed in this case, if the price in the contract is 3 million rubles, and the date of the transaction is 2017?

Answer: Since compensation is calculated from the maximum possible value of 2 million, then:

Return = 2,000,000 * 13% = 260,000 rubles. for two.

Everyone will be able to issue 130,000 rubles for themselves to receive.

The scheme with shares is convenient when you need to quickly return all the money or the official salary is small– more participants means a smaller amount per person.

The difference between years in share deductions is as follows. Previously, everyone had the right to a deduction from 1,000,000 (if there are two equity holders), and after 2014, the equity holder acquires the opportunity to receive compensation from two million. That is, if the funds were paid in the amount of, for example, 5 million, then now the amount of the deduction will be 260,000 rubles each, while before 2014 it would have been 130,000 rubles each.

If the apartment has a price of 1,500,000, and there are two owners, then each claims 97.5 thousand rubles, but later can “reach” up to the maximum amount of 260,000 rubles.

But if there was a loan through a bank, the owner of half the share will return the maximum compensation provided from the amount of 1,500,000 rubles according to current rules.

How to calculate the tax deduction when buying an apartment with a mortgage?

Compensation is also provided for overpayment of mortgage interest. Interest on a tax refund when buying an apartment on a mortgage - 13% of this amount will be returned to you for communication with banking conditions.

Thus, the calculation of the property tax deduction when buying an apartment on a mortgage will be the sum of the returns from the cost of housing and from the overpayment on the mortgage.

Mortgage deduction = Overpayment amount * 13%, ≤390,000 rubles.

Tax deduction when buying an apartment in a mortgage: calculation example:

The Nagorny family bought an apartment for 4,000,000 rubles. into a mortgage. The bank issues 2,400,000 rubles. Interest amounted to 1,500,000 rubles. The term of the loan is 9 years.

Let's find out what tax deductions you can get when buying an apartment on a mortgage from the amount: 2,000,000 + 1,500,000 = 3,500,000.

The first term is the maximum possible cost of housing to which the benefit applies, the second is the total amount of interest on the loan, because it is less than 390,000 rubles.

Now let's find out what payments are due when buying an apartment on a mortgage for the Nagorny family = 3,500,000 * 13% = 455,000

The amount of 260,000 rubles can be received at once, even if 2 million or part of them are borrowed funds, and also subject to a salary that, with a loss of 13%, can provide the necessary amount of income tax for several years. However, payments from interest on loans can only be processed as they are transferred to the bank, that is, during the entire term of the loan.

Issue for children

Both spouses can distribute the share of the child between themselves, or one has the right to apply for the full amount of compensation. Therefore, the parents' statement on the distribution of the deduction for children should be reported to the tax documents. But in this case, it is better to get expert advice in advance about possible nuances.

Example: Georgievsky I.I., Georgievskaya N.N. bought an apartment, including their minor children Petya and Kolya as owners. The cost of real estate is 4,400,000 rubles, the shares are equal. What deduction will participants have if the purchase happened in 2015?

Answer: One shareholder can purchase a deduction from the amount of 1,100,000 rubles (since the shares are equal, and there are four participants). The couple decided that each would apply for one child.

Deduction of Georgievsky I.I. \u003d 1,100,000 * 13% * 2 \u003d 286,000 rubles.

The consent of the child when receiving compensation for participation in the division of property for the apartment is not required.

In the future, children will be able to receive a deduction for themselves from other real estate., even if the parent issued a deduction for him before the age of majority by this child - after all, it is not the child himself who receives the funds, but relatives for him.

In addition, if other owners act as co-investors at the same time, the procedure for obtaining a deduction for a child will not change. However if the parent has already exercised his right to the benefit before, he will no longer be able to receive for the child.

But if this parent wants to receive a deduction for children in relation to the same apartment for which he himself once made out a deduction, then in this case the compensation will be returned to him. To do this, you should once again contact the tax office, providing data on the recalculation of payments.

Amounts deducted when buying a mortgage

Let's find out what money can be returned when buying an apartment in a mortgage in the table:

What type of receipt is better to choose?

According to Russian law, the state can provide compensation in the following ways:

Through the employer

In this case, you will not be withheld those 13%, which are income tax throughout the entire time until the funds allotted by the state are returned.

By choosing this method, you can immediately begin to return part of the funds from the purchase of an apartment.

Documents to be collected:

Original certificate 2-NDFL. The income statement for the period is prepared by the accounting department.
Certificate of income of an individual form 2-NDFL:,.
The basis document under which the right was acquired (contract of sale, act of transfer of housing) in the original and a copy.
Extract from the USRN or certificate in the original and a copy.
Checks for the payment of the entire cost of housing in the original and a copy.
Receipts for additional expenses for the arrangement of property, if we are talking about a new building in the original and a copy.
Mortgage agreement, if the property was purchased with borrowed funds in the original and a copy.
Certificate from the bank on the transfer of interest from borrowed funds to the bank on a mortgage, if any (also in two versions).

How to get a deduction through your work(only official salary):

Submit an application to the tax office along with all documents, which are necessary for processing the return, except for the 3-NDFL declaration.
Having received a notification from the tax office, take it to the accounting department organization for which you are a member. That is where you need to apply.
Application to the employer for a deduction:,.

All further payments on the account of your accounting department.

But it should be remembered that if the salary is small, then the process will drag on for years. And if your age is close to retirement, then there is not so much time during which you can receive all the money - it is only possible to draw up a deduction in a row for three years.

Due to the fact that receiving a small, albeit constant income is not quite tangible, some prefer to act in a different way.

Through the tax

In this case, you will receive a lump sum amount of income tax for the period. You can apply once a year, you can after three years(no more!).

The documents required are the same as in the first case, only the 3-personal income tax declaration is also required. Only copies are submitted to the tax office, except for the 2-NDFL certificate, the originals are only presented.

Tax return in the form of 3-NDFL:,.

Don't be afraid. It must include data:

about the applicant applying for preferential payments;
about income;
about the purchased property - its value;
if the declaration has already been filled out, then you should indicate information about the deductions received earlier, and the amount transferred from the previous tax period.

You can act through a trusted person. As a rule, this method is extended for three months, after checking the documentation, funds are transferred to the account you specified. Perhaps the tax authorities will require clarification of some details if contradictions are found.

It's important to know:

The amount of taxes withheld earlier than the last three years cannot be refunded in accordance with the Tax Code of the Russian Federation.
If the statute of limitations for acquiring an apartment is very long (10-15 years), then a deduction can be obtained, but according to legislative acts in force at the time of registration of the right. For example, in 2008, compensation can be issued only from 1 million rubles.
Even if you have already sold your apartment, you can still apply for a refund of part of the funds.

Also pay attention to when contacting the employer and the tax office. This is very important, especially if you need a refund now!

Who cannot receive compensation?

Savings of 13% on real estate costs incurred cannot be counted on:

Business people.
If the second party to the transaction is a relative.
If part of the funds is paid through certificates (military, maternity capital).
Persons who do not work officially.
The transaction was completed with the help of the employer.

Every citizen has the right to receive a tax deduction from the purchase of an apartment in the amount of 13% of its value, at least once in a lifetime. Knowing the conditions, what payments can be received when buying an apartment on a mortgage and the nuances of the procedure, you can facilitate your participation in it.

More information about the tax deduction when buying an apartment on a mortgage can be found in dedicated to this topic.

The tax deduction when buying an apartment consists in returning to the buyer from the state budget a part of the income tax paid by him.

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 decreases and you have the right not to pay income tax for some time or to return the previously paid one.

When it comes to deductions, there are two concepts: the amount of the deduction and the amount of tax to be returned. Amount of tax deduction- this is the amount by which you can reduce your income when buying an apartment. Tax amount 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 exceed the established maximum threshold of 2,000,000 rubles. In other words, the maximum amount of deduction when buying an apartment is 2,000,000 rubles, which means the maximum amount of taxes that can be returned:

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

A few examples:

Apartment price	The amount of the deduction	VAT refundable
RUB 1,200,000	RUB 1,200,000	RUB 156,000
2,000,000 rubles	2,000,000 rubles	260 000 rub.
RUB 5,000,000	2,000,000 rubles	260 000 rub.

How long does it take to get a VAT refund?

The right to receive a tax deduction when buying an apartment comes:

From the moment of signing the act of acceptance and transfer of the apartment from the future developer when buying an apartment in a new building.
From the moment of state registration of property when buying an apartment on the 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 amount due.

However, you can apply for a VAT refund only for the previous 3 years. When buying an apartment in 2018, you can return personal income tax only for 2017, 2016 and 2015. And for all subsequent ones. The application for the deduction for the year is submitted in the following 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 bought later.

There is no statute of limitations for obtaining a tax deduction of the Tax Code of the Russian Federation.

Can the 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 total limit is 2,000,000 rubles. per person still save. If you bought one apartment for less than 2 million rubles, then you can use the rest of the deduction when buying another apartment.

For a lifetime, you can return a maximum of 260,000 rubles. regardless of the number of apartments purchased.

If you used your deductible prior to 2014, you will not be affected by the new carryover rules.

If there are multiple owners

Starting from 2014, all its owners can receive a tax deduction for the same apartment. 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 each.

When does the right to deduction arise?

The right to a deduction when buying an apartment arises when 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 the expenses for the purchase of an apartment with documents.
You need to have legal documents. For a new building, this is an act of acceptance and transfer of an apartment, for secondary housing - a certificate of ownership or an extract from the USRN
The seller is not your close relative.
The apartment is located in Russia.
The apartment was bought without the use of maternity capital.

Tax deduction for sole proprietorship

Individual entrepreneurs are not entitled to the deduction, as they do not pay income tax. They have a different tax - it does not fit.

Documents for registration of a deduction for an apartment

Declaration in the form of 3-NDFL (application for deduction).
Help 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 an extract from the USRN.
Contract for the sale of an apartment (only if the apartment was bought on the secondary market)
An agreement on equity participation in construction or an agreement on the assignment of rights of claim (only if the apartment was purchased on the primary market).
The act of acceptance and transfer of the apartment from the developer (only if the apartment was purchased in 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 of the above documents, except for the 3-NDFL application.

Mortgage interest return

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 housing was purchased. The return of interest also applies to the property deduction.

In order to return 13% of the paid loan interest, it is necessary to fill in the relevant data in the same application (declaration 3-NDFL). Namely, you need to specify the amount that is the interest on the mortgage for the entire period.

Additional documents required loan agreement And bank statement of interest paid.

Here, too, there are limits. The maximum amount of deduction for paying interest - 3,000,000 rubles, which means you can return 390 000 rubles. But this restriction appeared only in 2014. Prior to this, there was no limit on the amount of the return.

The purchase of real estate, like some other purchases, gives the right to receive a tax deduction - in essence, this is a return of the money that a citizen pays to the state from his profit, because part of it was spent on buying an apartment, which means that the taxable base has decreased.

The calculation of the tax deduction when buying an apartment is not difficult to perform - it is enough to know the main indicators for the calculation (the amount spent on the acquisition, and the amount paid by the citizen for the year in the form of personal income tax), and apply a simple formula to them. There are a number of special cases for which it is necessary to calculate a little differently - the acquisition of housing in joint ownership, in a mortgage or using a state subsidy.

Every officially employed and paid citizen pays taxes to the state treasury.

Personal income tax - this tax is withheld by the employer and is not issued to employees, however, it is paid from their salary. A tax deduction is the possibility, provided by law, under certain conditions, to return some part of this money - and in this case, the acquisition of an apartment becomes such a condition. Every citizen transferring personal income tax has the right to claim such a deduction.

concept

The mechanics of the tax deduction is as follows: since part of the payer's income is spent on the purchase of real estate, it is deducted from the taxable base, due to which the tax should eventually become less. And since it has already been paid in full, part of this payment must be returned.

Accordingly, in order to receive a deduction, it is necessary to satisfy several conditions:

To be a tax resident of the Russian Federation - for this you need to spend more than half of the days in the country in the reporting year. However, there are exceptions to this rule - see paragraph 2 of Article 207 of the Tax Code.
Pay VAT.
Have confirmation that the money was spent on a significant purpose according to the law - including how such a purpose can be considered the purchase of a home.
Have title documents for the purchased housing. Note that the DDU is not suitable, even if the entire amount provided for payment has already been paid - with shared construction, the deduction cannot be received before the object is commissioned.
Another important condition is that the parties cannot be interdependent. First of all, this excludes all close relatives - which means that when buying an apartment from sibling or sisters, or parents, do not have to hope for a refund. In transactions with more distant relatives - for example, cousins, this restriction does not apply, which means that there is an opportunity to receive a deduction. True, not one hundred percent - interdependence is not limited to closely related ties, but in their absence, it will still need to be proven.
Finally, the purchased apartment must be located within the country.

We emphasize that the deduction is made from the actual expenses incurred to acquire an apartment, which means that it does not apply to donated or inherited housing.

There are different types of deductions, and it is important not to confuse the mechanics of the work under consideration with the one that comes into force when selling real estate. More about them is described in Article 220 of the Tax Code.

The provision of the deduction is not tied to whether the apartment is purchased in a new building, or whether it is secondary housing.

Size

First of all, it is important to note that two concepts should not be confused: the amount of deduction and the amount of tax to be returned. The first is the figure by which the taxable base is reduced, and the second is 13% of it - which means that in order to find it out, the amount of the deduction must be multiplied by the tax rate. For example, if a deduction amount of one million rubles is provided, this means that in reality the following will be returned to your accounts: 1,000,000 x 0.13 = 130,000 rubles.

The maximum deduction provided is two million rubles, which means that the amount to be returned is 13% of it, or 260 thousand rubles.

When using a mortgage, the deduction applies to the payment of mortgage interest, and is considered separately from the main one. The amount of such a deduction is limited to three million, which means that the amount of the refund is 390,000 rubles.

If an apartment is purchased by a family, citizens' deductions can add up: for example, if both spouses have the right to it, then the total deduction can be made from 4,000,000 rubles, or from 6,000,000 for mortgage lending.

Since 2014, amendments have also been made to the legislation regarding another rule: before, the deduction was granted once, and now it can be taken as many times as you like.

However, this does not mean that with each purchase of real estate it will be possible to use a deduction - the limit on the total amount remains, that is, you can still return a maximum of up to 260 thousand rubles. The difference is that now it is not necessary to do this from one transaction, for example, if the purchase amount was 1,200,000 rubles, which means that the deduction from it is 156,000, then the remaining 108,000 can be returned next time.

Indicators for calculation

The amount of the deduction will depend on several restrictions:

A refund is made in the amount of no more than 13% of the value of the purchased property, and the amount of the deduction should not exceed 2 million rubles.

So, if you bought an apartment just for these 2 million, then you need to determine 13% of them: 2,000,000 x 0.13 \u003d 260,000 rubles - this is how much the amount to be returned will be. If 4 million was spent on the purchase of real estate, it will not grow - anyway, 13% is calculated from exactly 2 million.

And secondly, no more can be returned than the citizen paid for the year in the form of personal income tax. So, if in the previous example wage home buyer amounted to 1,200,000 rubles per year, then the maximum return is: 1,200,000 x 0.13 = 156,000 rubles. But this does not mean that the rest will not be paid at all - the balance can be issued and received for the next year.

Thus, for calculating the return, indicators such as:

the value of the acquired property;
how much personal income tax was paid by the buyer - but not any payment is taken into account: for example, the tax on dividends does not allow you to receive a refund.

Calculation and its formula

After determining the exact indicators, it will not be difficult to correctly calculate the amount of the deduction - it is enough to apply standard formulas to them. The first, the simplest, is suitable for cases where the amount for which the property was purchased does not exceed the limit of 2 million rubles:

C / 100% x 13% = B

Where C is the purchase price and B is the amount to be returned. In fact, it can be simplified to C x 0.13.

If the housing cost 1.5 million rubles, the calculation will be as follows:

1,500,000 x 0.13 = 195,000 is the maximum deduction for this case.

If the purchase amount is greater than the maximum deductible, then the calculation is based on the fact that it is equal to it.

For example, with a purchase price of 2.3 million rubles, you need to substitute 2 million in the formula. It is also worth remembering that when they start calculating the amount of interest on a mortgage, the limit rises to 3 million, and the calculation itself is carried out separately from the main one.

The second important point is that more than the income tax paid during the year is not returned. Let's go back to buying for 1.5 million - if a citizen paid personal income tax for 140,000 rubles, then he will receive a refund in the same amount, while the remaining 55,000 will have to be processed the next year.

And even after that, he will have a reserve - after all, the maximum return limit is 260,000, or 390,000 rubles for a mortgage, of which he uses only 195,000. The next time he purchases a home, he will be able to apply the remainder. We will not formalize the last described actions in the form of formulas, since they are already quite simple, and the formulas will only complicate their perception.

Special cases

There are a number of situations in which special counting rules apply, first of all they relate to joint and shared ownership. It is clear that a deduction cannot be provided according to the same rules as in the usual case.

joint ownership

Joint property is the property owned by spouses in marriage and without allocated shares. That is, it is jointly owned. If housing is acquired in joint ownership, then the deduction does not need to be divided, because it is provided specifically to citizens. Therefore, if several citizens make a purchase at once, several deductions are also provided.

This provision was introduced in 2014, and different rules apply to properties purchased before it came into effect. Then, when purchasing housing in joint ownership, citizens could expect that in total they would be deducted from the same 2 million. It could be made either from the income of one of them, or divided, but the amount did not change.

Fractional ownership

Unlike joint ownership, shares of each owner are allocated in shared ownership, and each of them will have their own certificate of ownership, and not one for all, as in joint ownership.

However, if earlier deductions for shared ownership were given according to different rules regarding joint ownership, namely, the deduction was distributed in strict accordance with the size of the share, now there is no such distinction: if housing is purchased in shared ownership, buyers are not required to share the deduction. Each citizen participating in the acquisition can use his deduction in full, and they can be summed up.

Buying an apartment with a mortgage

The use of a mortgage is notable for providing a deduction also on the interest paid.

Its calculation is carried out separately from the usual deduction, and it is provided from a maximum of three million rubles. It works as follows: if an apartment is taken on credit for 3,000,000 rubles, then after acquiring it, a citizen can apply for two deductions: the usual one, within which he will be refunded from the amount of 2,000,000 - that is, 260,000, and a mortgage . If in the end he paid 4,300,000 rubles together with interest, then the deduction is calculated only from 1,300,000 - that is, from the amount of the overpayment, and will amount to 13% of it - 169,000 rubles. There are even special calculators that will help you make all the calculations.

Buying a home with subsidies

If a state subsidy is used to purchase housing, then a refund from its amount will not work, including the option of partial payment for the purchase with maternity capital. However, from the rest of the amount, as a rule, you can get it in the same way as in other cases. It is only important here to consider how much is covered by the subsidy, and how much you had to pay, and apply for a deduction only from the second.

So, when buying a home for 2.5 million rubles, of which 1 million was covered by the subsidy, it is possible to get a deduction from the remaining 1.5 million. The same applies to the deduction from interest on mortgages.

Return methods

After confirming their rights to a property deduction, a citizen can choose from two main ways to return the money: through the employer, or through the tax office. The choice of any of them is left to the discretion of the citizen, therefore it is worth considering what differences there are between them in order to find out which option is preferable to apply.

Through the employer

This option is notable for the fact that in order to process the deduction, it will not be necessary to wait until the tax period in which it is given ends - it’s just that personal income tax will no longer be withheld from the salary, and this will continue until the citizen receives the required amount.

But you still need to submit tax documents to confirm the right to a deduction. They can be submitted both in person and through the official website of the Federal Tax Service, or even sent by mail.

The package of documents consists of:

copies of the passport;
sales contract (both original and copy required);
title documents for property;
confirmation of payment for the purchase;
copies of the certificate of assignment of TIN;
certificates of income from the place of work;
annual income statements.

If the purchase is made by a married couple, a deduction sharing statement may also be required.

After submitting this package of documents, you will need to wait for the tax decision up to a month. During this time, a review will take place. After the right to the deduction is confirmed by the Federal Tax Service, you need to submit to the employer an application for its provision, as well as a notification from the Federal Tax Service, which confirms the right to it. After that, the employer will have to provide a deduction from the month of application.

Through the tax office

When applying directly to the tax deduction, it will be given after the end of the year for which the refundable tax was paid. As in the previous case, it is necessary to submit a package of documents - it is the same as the submission methods.

Then a desk audit is carried out, for which up to three months, and after its completion, a decision is made on whether a deduction will be granted - the notification must be sent no later than ten days after the deadline for verification. Sometimes the applicant may be called to the Federal Tax Service if some unclear points are found during the check in order to clarify them, but this does not happen often.