The purchase of residential real estate by an individual leads to the fact that it loses a fairly significant amount of money. Some of them can be returned. For this you need to make a return personal income tax when buying an apartment. It is also possible to partially return funds that were used as mortgage payments.
Eligibility
An individual person who is a resident of our state can receive an appropriate deduction as a return on personal income tax when buying an apartment. In addition, this citizen must be employed in a particular job or have a different source of income, which he can declare in a declaration submitted to the IFTS.
Unemployed, students and other persons who do not have a permanent source of income, can receive income, for example, from renting an apartment, which can also be declared as a source from which taxes were levied (in the case of official surrender and payment of personal income tax).
Terms of receipt
The tax inspectorate does not only return personal income tax when buying an apartment according to the criteria listed above. If the apartment is purchased through the use of maternity capital, subsidies or assistance from the employer, this benefit is not provided.
Housing should be purchased only at your own or credit score. In this case, real estate should not be bought from interdependent persons, which include close relatives, spouses (non-civilians), and the employer. NK refers to close relatives parents, children, sisters and brothers.
If the purchase is made from the mother-in-law, the husband can apply for a personal income tax refund from the purchase of an apartment, but the wife cannot. In this case, the right to receive a deduction can be used only for the purchase amount of 2,000,000 rubles. Previously, it was provided only for one property. At present, there may be several of them until their total value reaches above the indicated amount.
Where to get a discount?
There are two options for tax refunds. A deduction can be obtained from the employer. You can count on it immediately after the time of purchase by writing an appropriate application for the return of personal income tax when buying an apartment. Payment is carried out monthly with salary.
It can also be issued through IFTS. In this case, it will be issued from the next year after the purchase by submitting a declaration when returning personal income tax when buying an apartment for the last year.
Costs that can be partially offset
Return personal income tax when buying an apartment may not be made at any cost. Here is a list of those for which it is possible to obtain a deduction:
- contract price of the apartment;
- the cost of finishing if the contract states that the apartment is sold without it;
- interest on the use of a mortgage;
- in the event that communications were laid at your expense and design estimates were developed, then you can claim a deduction for them as well.
Finishing can also be included in the costs, but only if there are official documents confirming these actions. The costs to be reimbursed do not include the costs of various devices, equipment, tools, etc.
Deduction amount
As noted above, from an apartment purchased at your own expense, you can get it in an amount not exceeding 260 thousand rubles. (This is calculated as 13% - tax rate) of the maximum possible amount for deduction (2,000,000 rubles). The refund may not exceed the interest on the use of a mortgage since 2014 390 000 rubles. (3,000,000 rubles. - the maximum amount, taking into account the tax rate, we receive the amount to be returned), although before this period it was possible to claim the full amount of the overpayment.
These sizes are determined for one person. Each of the spouses, when applying for shares in the right of ownership, can count on such amounts of deductions.
Return date
The type of deduction in question can be declared at any time, but it should be borne in mind that the personal income tax return 3 on the purchase of an apartment will be considered only 3 years before the time when the return application was submitted. After its initial filing, further declarations are filed annually until the claimed amount is refunded.
It should be borne in mind that a property deduction is granted to each individual citizen once in a lifetime. When the cash limit is exhausted, it will no longer be provided. It was noted above that the limit is 2,000,000 rubles. equity can be distributed across several properties.
The return of personal income tax when buying an apartment in a mortgage is carried out in such a way that the credit deduction is not transferred.
Features for senior citizens
Senior citizens can also count on a deduction. They can transfer his balance for 3 years until they have the right to return, or for the same period until retirement.
Receiving through IFTS
It is necessary to prepare a package of documents for the return of personal income tax when buying an apartment. All of them, except for the 2-NDFL certificate, are transmitted to the IFTS in the form of copies. A declaration of the required form is prepared for the year for which the deduction should be provided.
The collected documents are submitted to the Federal Tax Service Inspectorate either in person or by mail by sending a registered letter with an inventory of the attachment. This action can also be carried out through a personal account on nalog.ru.
3 months after the delivery, a desk check is carried out. In case of its successful passage and non-return of documents for alteration after a certain time period (15-25 days), the money will go to the account that was indicated in the application for the return of personal income tax when buying an apartment.
Receiving from the employer
An individual collects the necessary documents, while the 3-NDFL declaration does not surrender. The latter are handed over to the IFTS at the place of registration. After one month, a deduction notice must be received. It must be submitted to the accounting department of the business entity in which the individual works.
Documents for receiving payments
We fill in for the return upon purchase of an apartment 3 personal income tax. This declaration form can be downloaded on the website of the Federal Tax Service, and there are also free programs for the Windows OS, with which you can fill them out without contacting various offices that make money on this.
In addition, a 2-NDFL certificate is provided, which is issued by the employer about your income level and taxes paid.
An application for a refund is also filled out, which states the account number to which it will be made.
In addition to him, you need to submit a statement on the distribution of shares in the right of ownership.
In addition, they submit documents that would confirm the ownership of this real estate property (this may be an agreement on shared participation in construction and an act of acceptance for newly rented housing or a purchase and sale agreement and an extract from the USR for housing purchased in the secondary market).
If you receive a mortgage at the bank to cover part of the costs associated with the acquisition of housing, you must provide a copy of the relevant contract, as well as a schedule for paying off debts and paying interest.
If cashier's checks were presented and the information on them “burned out” over time, it is necessary to submit extracts from personal accounts or a certificate from a credit organization that issued a mortgage loan to pay interest.
In the case of distribution of payment between spouses, you must provide a copy of the marriage certificate and an agreement on the distribution of deduction between them.
The documents confirming the cost of acquiring residential property include: receipts for parishioners; extracts from credit institutions on the transfer of funds from the buyer's current account to that of the seller; checks, both cash and commodity; acts confirming the fact of the procurement of materials from some non-individual persons, indicating their passport data; as well as others, the applicability of which for obtaining a deduction will be determined by the IFTS.
Changes in making a deduction
For residential property purchased before 2014, registration of the refund was carried out once in a lifetime, regardless of the purchase price. Even if it was less than 2,000,000 rubles, there will be no opportunity to receive the deduction in question if you have already used it.
Also, the changes in the return of personal income tax when buying an apartment include the fact that from this year it was possible to declare the full amount of interest on the mortgage, and after this period - 3,000,000 rubles.
In the case of the purchase of residential real estate in common ownership before the indicated period, the amount of payments was distributed evenly between the owners in accordance with their shares. If such a purchase took place after the beginning of 2014, then it is provided at actual expenses incurred by each owner.
We fill out 3-personal income tax in the application "Declaration"
This program changes every year. To fill out a declaration for a specific year, you need to download it from the FTS website and look at the last four digits in the title, showing the year for which this document is being submitted. Consider its filling order for 2017.
After downloading and installing, open the application. It will immediately open on the “Specify Conditions” tab located on the left side panel. For the considered categories of citizens we put an end to the type of declaration “3-NDFL”. We select the IFTS number to which this document will be submitted. It can be found by the button with an ellipsis located next to this field, however, the search may take a sufficiently long time period. It is better to search the IFTS number on the Internet, and then find it in the window described above.
In the field “Adjustment number”, set 0 if the declaration for the given year is submitted for the first time. If the tax returned it for correction after checking the submitted documents, then it is set to 1, if it returned again, then 2, etc. It is imperative to specify OKTMO, which can be found on the tax website. The point in the field “Payer Sign” by default is “Other physical person” - do not change. In the group “There are incomes” we put a tick near the top item with an elongated name in comparison with others, consisting of “income statements”, “property sales”, etc. In the last group we put a dot in front of “Personally”.
In the sidebar, go to "Information about the declarant." Everything here is pretty obvious how to fill out. Choose the country code 643, for most individuals the type of document will be 21 (passport of a Russian citizen). The phone number can be specified through 8 or through +7.
Go to the sidebar to the tab "Revenue ...". We select 13% located on top of the main field. We fill in the source of payments (information about the employer can be obtained from the certificate from the employer), then information about the income. Income is indicated for each month according to the codes given in the certificate.
If a citizen has any deductions, then they are entered automatically. A field with the cadastral number of the property has been added to the information about the income received.
By clicking on “Preview” you can view the received declaration, after which it can be saved and printed. Printing is best done in duplicate, so that on the second option a mark was made when it was accepted with the IFTS with other documents. This copy is handed over to the taxpayer who has deducted.
Finally
The return of personal income tax upon the purchase of an apartment is carried out by the relevant tax authorities located at the place of registration of an individual who is a resident of the Russian Federation. Property deduction may be received in an amount not exceeding 260,000 rubles. for funds raised on their own and 390000 rubles. for interest on a mortgage for housing purchased after the end of 2013. It can be obtained both at the Federal Tax Service Inspectorate and at the employer, who will issue the entire salary to the employee, including personal income tax. In both cases, it is required to collect a package of documents, which is considered in the framework of this article.
The most important step is the correct filling of the declaration, since it is errors in its completion that often lead to the return of this document for correction, which lengthens the period for the return of a sum of money from the budget to the account of an individual. It is necessary to take into account the year for which the declaration is submitted in order to know what changes have occurred in the requirements for receiving a refund, as well as in order to use the program that is designed to fill out this document for a specific period of time.