How to issue a tax deduction after buying an apartment, the necessary documents and calculations

The state seeks to stimulate the solution of the housing issue by citizens. One of the tools is a tax (property) deduction when buying an apartment in a new building or on the secondary market, when building your own house. Part of the funds invested in real estate is returned through income tax.

The amount of tax deduction when buying an apartment

What is the procedure for obtaining a deduction? Are there deadlines within which you can claim your entitlement? What is the maximum amount a citizen can count on? Is the size increasing for spouses? Are there grounds for refusal? Read the article and find out how to get back the tax deduction for the purchase of an apartment and room, building a house.

Who is entitled to the privilege and when

A working citizen pays income tax of 13% on earnings. Some of these funds can be returned if you buy an apartment (room) for the first time, build a house, etc. Different categories of citizens can take advantage of the bonus, regardless of the place of employment and field of activity. The main condition is to work and pay income tax to the state.

Applicants for benefits are subject to the following requirements:

1. be a taxpayer;
2. be a resident of the Russian Federation;
3. have taxable income;
4. the object is acquired without the participation of maternity capital.

Important! A 13 percent tax deduction for the purchase of an apartment is provided only to the person who is the owner of the purchased object. An exception is the purchase of real estate for their children, including adopted children, as well as for spouses.

Refund of paid personal income tax is provided when making various transactions:

• when purchasing housing (apartment, private house, room, share in ownership);
• during the construction of housing;
• when paying off interest on a mortgage (the loan must be targeted - for the purchase / construction of residential premises);
• when buying a land plot for a residential building.

Design features:

• real estate belongs to the Russian Federation;
• to receive a deduction for the purchase of a land plot for individual housing construction, it is necessary to complete the construction of a house and register it;
• in order to receive reimbursement for the costs incurred for housing repairs, a preschool education institution or a purchase and sale agreement must contain a condition that the object is introduced to the market initially and is sold without finishing;
• when you draw up a tax deduction when buying an apartment under a DDU (equity participation agreement), you will need an act of acceptance and transfer of the object from the developer.

Who is entitled to such a payment in a short video:

When the benefit is not due

In some cases, you cannot count on a bonus from the state. For example, tax deductions for personal income tax are not refunded if real estate was purchased at the expense of the budget or for the employer's money. The contract concluded upon the purchase of an object must comply with legal requirements. Otherwise, you can get a refusal from the Federal Tax Service. Refunds are not made if the property was inherited or donated, received in another gratuitous way.

What documents are needed for registration of benefits

Fundamental grounds giving the right to deduction (for the purchase or construction of housing, land for individual housing construction, repayment of interest on a mortgage). What specific object is purchased is not so important (room, share). The main thing is that the citizen should not use this bonus from the state earlier. It is necessary to keep the papers certifying the right, for example, the equity participation agreement (DPA), sales, all checks and receipts.

To receive a tax deduction when buying an apartment, room, you need the following documents:

1. application for a tax deduction for the purchase of an apartment;
2. declaration in the form of 3-NDFL;
3. a certificate issued by the employer in the form of 2-NDFL (if there are several places of work - a certificate from all);
4. real estate documents;
5. confirmation from the Federal Tax Service (for tax deduction through the employer when buying an apartment);
6. if the deduction is provided to pay off mortgage interest, you need a loan agreement and a payment schedule, as well as documents on the transfer of money (receipts).

In different situations, you will need your own documents confirming the fact of receiving real estate:

• certificate of state. registration - when buying a finished home (apartment or room);
• agreement and act of acceptance and transfer of premises - with participation in shared construction;
• checks, statements, receipts, contracts confirming the costs incurred for the purchase of materials and construction - when purchasing a land plot and building a residential building.

Additionally, you may need the following documents:

• a copy of the marriage registration certificate - for tax deduction when buying an apartment by spouses;
• a copy of the birth certificate of a son or daughter (if the apartment / room / share is registered for the child);
• checks, contracts and receipts confirming the expenses incurred for finishing the home (gives the right to a tax deduction without repair).

If the deduction is provided for the following items, documents confirming the payment are required:

1. connecting the house to utilities (electricity, water supply, sewerage, gas supply, including the creation of autonomous sources of benefits);
2. development of design and estimate documentation (design and construction documentation) for the construction of a house, including under the agreement of DDU.

Reference. Design and estimate documentation - design and construction documentation, DDU - equity participation agreement.

Deadline for submission of documents for deduction

An application for a refund of a tax deduction can be submitted at any time, however, a refund is made for 3 past years (periods) preceding the year of filing 3-NDFL and not earlier than the year when the right to the object appeared. For example, if a citizen purchased an apartment in 2017 under a preschool education institution, issued an acceptance certificate in December, then when filing a declaration in 2020, he can count on a deduction for 2017, 2018, 2019. The money is not paid in advance, but only returned after the costs already incurred.

Features of payments for retired persons

The tax deduction when buying an apartment for pensioners is calculated differently. They can count on a bonus for three years that have elapsed before the year of registration of the right to real estate. Let's say a man purchased an object in 2020, and retired in 2021.

But he can calculate the tax deduction when buying an apartment for 2018, 2019, 2020. Provided that during this period he was employed, and personal income tax was actually withheld from his earnings. Working pensioners have the same right.

Deduction procedure

The main condition for starting the process is that the transaction is completed, that is, it passed registration. For example, you cannot get a tax deduction when buying a share in an apartment before putting a house into operation. The easiest option is to wait for the beginning of the year following the date of acquisition of the title to real estate. In the future, it is necessary:

1. Fill in a declaration in the form 3-NDFL;
2. Apply to the employer for calculating the amount of income tax actually withheld at the place of employment;
3. Make copies of documents entitling you to a bonus, as well as have the originals with you;
4. Apply to the Federal Tax Service at your place of residence, along with an application for a deduction.

There is another option - to arrange everything you need through an employer. In this case, you do not need to wait for the end of the year, or fill out a declaration in the form of 3-NDFL. It is necessary to apply for a notification of the right to deduction at the Federal Tax Service, collect a full package of documents giving the right to a tax deduction when buying an apartment in 2021, transferring this to the inspection department at the place of residence.

After 30 days, the territorial office of the Federal Tax Service gives a notification confirming the right to deduction. It should be transferred to the accounting department: by the end of the year, personal income tax will be returned by the employer. The procedure will have to be repeated after each tax period.

Important! When applying to the territorial office of the Federal Tax Service on an independent basis, the applicant must have all the originals of the documents from which the copies were made. The inspector has the right to accept these papers in order to verify their authenticity.

The amount of tax deduction and its calculation (double for married)

The following amounts are provided that applicants can count on:

• reimbursement of payment for a land plot for individual housing construction, expenses for the purchase of an apartment (room, share), house, new construction - up to 2 million rubles;
• repayment of interest to the bank under the loan agreement - up to 3 million rubles.

Below is a tax deduction calculator when buying an apartment, it can also calculate the return of a property deduction for a mortgage:

In the first case, the maximum tax deduction for buying an apartment will be 260 thousand rubles, in the second - up to 390,000 rubles. Please note: the legislator gives the right to reimbursement of actually incurred costs. That is, if the apartment cost 1.5 million rubles, and the development of design estimates and repairs - another 500 thousand rubles, then the entire amount is taken into account. Unrealized volume can be transferred to other real estate objects.

Important! A tax deduction for the purchase of an apartment in marriage is provided to each of the spouses, if each of them meets the requirements of the law (pays personal income tax, is a resident of the Russian Federation, etc.).

Thus, for a family the amount will be a maximum of 520 thousand rubles. for the real estate object or 780 thousand rubles. - to pay off mortgage interest.

At the same time, the spouses have a choice: either the owner of the property can apply for the benefit, or both. If only one person filed a declaration, then the second family member does not lose the personal right to a tax deduction when buying an apartment in the future.

Refund periods

It is important to understand that there is no statute of limitations for the tax deduction when buying an apartment. The personal income tax payer has the right to transfer the benefit to future periods until the entire amount is selected. Thus, if income tax was not paid in the amount of 260 thousand rubles. (when buying an apartment) for 3 years, you can get it in the future.

Features of the calculation for individual entrepreneurs

Access to the exemption depends on the chosen taxation system. Tax deduction when buying an apartment by an individual entrepreneur is not possible on the STS, as well as on the PSN. The only system that accounts for income is OCH. In this case, the income tax must actually be transferred to the budget; if there is a debt, the right to deduction does not arise.

Reference. STS - simplified taxation system, PSN - patent taxation system.

Payers of professional income

There is no tax deduction for self-employed people when buying an apartment. Thus, payers of tax on professional income belong to a separate category and cannot count on this bonus. The only option is if the husband is an NPD payer, and the wife pays personal income tax, the second family member will be able to take advantage of the privilege and return part of the funds.

Reference. NPD is a tax on professional income.

Deduction when buying a second apartment

A tax deduction when buying a second apartment is possible if the entire amount to which a citizen is entitled has not been spent when purchasing the first property. Let's consider an example. In 2019, a citizen bought an apartment worth 1.4 million rubles, and later received a deduction in the amount of 182 thousand rubles. Does this mean that he fully exercised his right?

No. For example, if in 2022 the same citizen buys an apartment worth 3 million rubles, he can receive a deduction for the unspent amount - 600 thousand rubles, i.e. return another 78 thousand rubles. The procedure for obtaining benefits is the same as in the first case, the documents will be required the same.

This rule does not apply to tax deductions when buying an apartment on a mortgage. Thus, even if the interest rate for the first property does not reach 3 million rubles, the benefit is not provided for the second time.

Can the tax deduction be increased

The legislator limited the maximum amount of payments to the tax year when the person first became eligible for the bonus. Thus, if the apartment is purchased in 2020, then the maximum size will be calculated based on the current version of the code. The same rule applies when the amount is “split” into several objects.

Registration of a deduction through State Services or the MFC

You can apply for a property bonus directly on the State Services website. This will require:

1. Go to the portal for filing a tax return.
2. Choose the appropriate option - submit your tax return online.
3. Attach documents giving the right to receive a deduction in electronic form.
4. Wait until the declaration is checked and the money is transferred.

The same can be done with the help of the MFC. At the same time, the tax deduction when buying an apartment through state services is issued as much as when applying to the Federal Tax Service. Due to the complexity of the procedure, it is easier to contact the tax office or the employer directly.

Can the unemployed (unemployed) receive a deduction

Is there a tax deduction when buying an apartment for unemployed? Yes, if during the 3 years preceding the filing of the 3-NDFL declaration, there was employment, the tax was withheld. This is possible, for example, if a citizen bought an apartment in 2017, worked in 2018–2019, and then quit. Otherwise, if the income tax has not been paid, then there is nothing to return.

Is it possible to get a tax deduction when buying an apartment from relatives? Only if the individuals are not interdependent. In theory, this is possible for distant relatives, but problems can still arise. It is worth recalling here that criminal liability may ensue for a fictitious transaction.

Were there any changes for deduction and will there be changes in 2021

There are no plans to increase the tax deduction for buying an apartment in 2021. Changes will be made to Article 220 of the Tax Code, but they are of a clarifying nature. For example, a deduction will be provided from the date of state registration for the construction of a residential building.

In the near future, the amount of tax deduction when buying an apartment may be increased to 3 million rubles. There are talks about this, as in recent years the value of real estate has risen sharply. However, it is impossible to indicate even an approximate time frame for changing legislation. In order for the updated norm to improve the position of a person, it is necessary that it was already in effect at the time of the purchase of real estate or the commissioning of the object (under the DDU agreement).

At the same time, it is planned to simplify the procedure for obtaining benefits. So, the tax deduction declaration for the purchase of an apartment can be abolished. Instead, an application will be submitted in the personal account on the FTS portal. The application will already provide details for the transfer of funds.

In this case, the period for considering the appeal will be significantly reduced: up to 1 month versus 3 months in force today.At the same time, if the documents require additional verification, the Federal Tax Service authorities will have the right to extend the processing time. At the same time, an application submitted directly to the Federal Tax Service, unlike a declaration, will give the right to receive a deduction immediately for 3 years.