Today we will be interested in documents for tax refund when buying an apartment. In addition, we will study all the useful information about this issue. Not all and not always receive tax deductions. Every modern citizen should remember this. What else is useful to the applicant when applying for a tax refund? How much money can I get in a particular case? The answers to all this and not only will be surely found below. Everything is much simpler than it seems. And with proper preparation, even a person who does not understand anything in paperwork will be able to cope with the task.
Definition
Documents for tax refund when buying an apartment, we will consider later. There are different packages of papers requested in a particular case. But first, a little theory. What should every citizen know before applying for money?
Tax deduction for an apartment - property deduction. This is the process of returning money for the purchase of real estate against the listed taxes. Not everyone has the right to such a bonus.
Terms of receipt
Want to make a tax refund when buying an apartment? What documents may come in handy for this?
First of all, the applicant must find out whether he meets the established requirements for receiving a deduction. Money can be returned both for a mortgage (and interest including), and for a regular purchase of a home.
Here are the conditions that a potential recipient must meet:
- the property was bought with the money and the name of the applicant;
- a citizen has an income taxed by personal income tax of 13%;
- a person is 18 years old (or he emancipated at 16);
- the applicant is a citizen of the Russian Federation.
Thus, some entrepreneurs, retirees, housewives and children cannot under any circumstances receive money. This should be remembered by everyone.
Money restrictions
The necessary documents for tax refund when buying an apartment is not all that a potential recipient will have to understand. It is important to understand how much a citizen can return in a particular case.
In general, the deduction of the property type allows you to arrange as a return 13% of the costs incurred in the purchase and repair of real estate. The following restrictions apply:
- 260 000 rubles - the maximum that can be returned as a property deduction;
- 390,000 rubles - the limit of the deduction on the mortgage.
Accordingly, a person may demand refunds until the listed limits of funds are exhausted. After that, the right to a deduction for taxes is lost.
Important: you can’t return more money than the personal income tax was transferred in a given year. This is an extremely important rule. And every taxpayer will have to remember about it.
When to ask
Are you planning a tax refund when buying an apartment? A package of documents will have to be prepared in advance. Moreover, this will have to be done very carefully.
The right to request a deduction appears in the year following the transaction period. In other words, if housing was purchased in 2016, then a refund for the operation can be requested in 2017.
The tax deduction has a limitation of appeals. She is 3 years old. A citizen may:
- claim money after 3 years for all 36 months;
- apply for a refund no later than the specified time.
If more than 3 years have passed since the transaction was concluded, the application for a tax deduction will not be accepted. The refusal is completely legal.
Where to go
Are you planning a property tax refund when buying an apartment? Documents for the implementation of the task should be submitted to certain authorities. But where exactly?
Today, you can claim money from taxes in:
Recently, changes began to take effect in Russia. And social deductions can now be requested from the employer. Only property returns did not affect these adjustments. Therefore, the registration authorities for the implementation of the task are strictly limited.
If desired, a citizen can submit a request of a standard form to specialized intermediary companies. They help to form a package of documents. Tax refund when buying an apartment (the list of documents for the task is different) in this case will be held with minimal hassle, but for a fee.
Feed instruction
Intermediaries are rarely contacted. Therefore, we will not dwell on this option. Consider the tax refund process when buying an apartment. The package of documents for this task will be studied a little later.
Instructions for applying for funds after acquiring real estate are extremely simple and understandable. The action algorithm looks like this:
- Prepare documents for tax refund when buying an apartment. Relevant listings are provided below.
- Fill out an application for funds.
- Submit the formed package of papers to the tax. For example, in person or through mail services.
- Wait for a response from the registration authority.
- Receive by bank transfer cash in the prescribed amount.
They may refuse the service, but only under certain circumstances. We will consider this question a bit later. First, we will deal with a package of papers for receiving money.
Main components
Refund of income tax upon purchase of an apartment requires a different amount of documents. The deduction will be issued depending on the situation. Once the applicant will need a minimum of papers, and in some cases a maximum.
Let's start with the main package of components. It will come in handy under any circumstances.
Citizen must prepare:
- identification;
- Help with registration (preferably);
- statement of the established form;
- income statements (preferably 2-personal income tax);
- tax return for the period of the claim for money;
- contract of sale;
- TIN;
- certificate of property rights;
- Payments and receipts indicating payment of the transaction.
It's enough. But not always. Such a package of papers is useful only when it comes to a lonely person who himself bought an apartment.
For family
More often, individuals in the Russian Federation purchase real estate in marriage. Then the tax refund when buying an apartment list of documents provides for a larger amount. It is necessary to supplement the listed papers.
Than? For example, employees of the Federal Tax Service may request:
- marriage / divorce certificate;
- birth certificates of children;
- certificates of adoption.
Often, a similar package of certificates is requested when the owners of the property are relatives in parallel. There is nothing difficult or incomprehensible in the preparation.
Mortgage
Are you planning a tax refund when buying an apartment? The package of documents for translating ideas into practice has been studied almost completely.
More and more people buy real estate on credit. And for such an operation, it is also allowed to return the funds. Both for the main loan, and for interest on the mortgage. The main thing is to know how to act in a particular case.
If the applicant plans to return the mortgage tax, he will additionally need the following components:
- certificates indicating the payment;
- debt repayment schedule;
- mortgage agreement.
Usually preparation does not cause any hassle. Making a tax refund when buying an apartment requires large volumes of documents, but this is not a problem. Especially if you submit the paper in person to the Federal Tax Service.
Loan interest
Want to get a tax refund when buying an apartment? The list of documents on previously proposed papers does not end there. In particular, if a citizen claims a deduction on mortgage interest.
This situation requires a potential recipient of funds:
- confirmations of interest payment;
- payment schedule.
The relevant components are attached to the previously listed securities. It is advisable to use their originals with copies. Then the process of receiving money for a mortgage or a regular apartment purchase will not cause any trouble.
Repair money
Currently, documents for tax refunds when buying an apartment may include a refund for the repair of real estate. In practice, such situations are extremely rare.
Nevertheless, to ask for money for transactions, you need to bring with you:
- work agreement;
- agreement on the provision of certain services;
- certificates of payment for repairs;
- checks and payments indicating the purchase of consumable building materials.
It is advisable that all documentation (with the exception of receipts) be presented in the originals. Ideal - copy + original. Then the tax authorities will not have any extra questions for the applicant.
Where to get income certificates
Now a few words about how to draw up certain documents for tax refund when buying an apartment. Knowing this is crucial. After all, some documentation has to be ordered in advance.
Income certificates are usually requested at the applicant's place of work. The employer issues the 2-NDFL form in a few days. You just need to ask for paper in accounting.
Entrepreneurs and businessmen must prepare income statements on their own. For this, specialized programs have been used for many years. You can turn to the help of intermediary companies. They for a fee will help draw up income statements.
The same goes for tax returns. Its applicants prepare independently or through the services of specialized companies.
Certificate of title to property
Documents for tax refunds after buying an apartment provide for a certificate of housing rights. Take this paper is not difficult.
Since 2017, relevant documentation has not been issued. The USRN statement replaces it. It is issued at the time of registration of property. You can again request a certificate at the Rosreestr or at the MFC. The average cost of documentation is 250-450 rubles.
The validity period of the USRN statement is unlimited. If you want to return money for the purchase of property, you will have to order fresh samples of paper. Their validity for the service will be canceled 30 days after delivery.
Receipts, checks, receipts
What documents a tax refund when buying an apartment requires, we studied. And where to get or how to draw up these or those papers?
Checks, receipts and bank statements may be required to confirm expenses. They are requested from banks or from the supplier of goods / services. You can present a receipt on receipt of money for the apartment. It is issued by the seller of real estate, drawn up by a notary public. As a rule, a certificate is issued at the time of transfer of funds.
TIN and passport
TIN is not always required from applicants. A potential recipient of tax money just needs to indicate the taxpayer number in the application. It is better to attach a certificate of TIN, but the absence of this paper is not a basis for refusing a deduction.
Certificate with TIN can be issued at the Federal Tax Service or through the MFC. It is enough to submit an appropriate request and present a passport. If desired, the homeowner has the right to verify the taxpayer number via the Internet. Services from the Federal Tax Service and State Service such as "Check your TIN" will help. They will indicate the requested combination for free.
A passport for tax deduction is issued at 14 years old, exchanged at 20 and at 45 years old without fail. An identity card does not need to be additionally prepared - just remove a copy from it.
Registration
Usually, registration certificates are not required when requesting a refund to the personal income tax account. The place of registration is indicated in the passport of a citizen of the Russian Federation.
If the applicant has a temporary residence permit, he needs to attach a paper confirming its availability. This can be done by contacting the passport office, MFC or the migration service. It is issued free of charge.
Statement
The application for any tax deductions can be taken at the Federal Tax Service or the MFC. The form is filled by hand. Ideally, this is done at the time of filing a package of papers.
If desired, a citizen can print a deduction application on a computer and print it. Or download the finished request template from the website of the tax service of the Russian Federation. It remains only to sign the documentation at the time of the request.
Bounce
Now it’s clear how property tax refunds are made out when buying an apartment. Documents for translating ideas into reality are now known to us.
When can they refuse to reimburse expenses? For example, if:
- the applicant does not meet the established requirements;
- an incomplete package of papers was provided;
- documents are invalid or fake;
- the deduction limit has been reached;
- the statute of limitations has passed.
In any case, the refusal must be substantiated. Within 30 days after receiving a notification from the Federal Tax Service, a citizen can correct the situation (for example, add a package of papers) and try his luck again without re-submitting an application. With proper preparation, it is not difficult to receive funds for personal income tax. On average, the process takes about 4 months.