The residential real estate market, like the living organism,is constantly in intense motion. People sold and bought housing at all times. Today, Russian law has established the possibility of returning the share of financial resources spent on the purchase of housing - apartments, houses, rooms and other facilities.Let's talk about which categories of taxpayers are entitled to a refund and how in practice to effect a tax refund from buying an apartment.
According to the rules established by law, to returnpart of the money paid for residential real estate is entitled only to a working individual who receives wages and transfers personal income tax from the total amount of accrued income. This right is defined by Art. 220 of the Tax Code. In a word, only the payer of income tax can issue a refund. Such a deduction in the Tax Code of the Russian Federation is called a property deduction, it is possible only from the amount of the tax listed. If there was no tax to the budget, that is, a person did not work or worked unofficially, then the right to refund does not come. So, the legal privilege that accompanies such a step as buying an apartment is getting 13 percent of the costs incurred.
There are restrictions on the amount of purchase, which we will consider later. Get a deduction can:
• the owner of the dwelling or their official spouses;
• One of the parents of a minor owner, if previously no deduction was made to them.
You can draw a deduction only under the conditionspending own funds. If the purchase is made at the expense of the financial resources of the organization, budgets of different levels, maternity capital, then the right to reimbursement of costs does not arise. Now we'll figure out how to get 13 percent from buying an apartment.
To issue a property deduction it is possible at acquisition of habitation or a site of the earth under its building, erection of an apartment house, repayment of percent for the hypothecary credit.
It does not cover this exemption for the costs ofre-planning of premises, purchase of sanitary ware and other equipment. This is important to know, since the mention of these expenses in the declaration will lead to the refusal of the tax inspection in its admission and subsequent return to the re-registration of the document.
Under the definition of "object of purchase", appearing in legal documents, the following units of real estate are understood:
• apartment, its part, room;
• a house, a share in it;
• a land plot that has a category of IZhS, that is, suitable for individual building. To make a refund of 13% from the purchase of an apartment (house) in this case it is possible from the year when the ownership of the erected building or its share is officially registered;
• a plot of land (share) with the building on it.
The deduction amount is 13 percent from the purchaseapartments. It may include not only the actual price of an apartment or a house, but also the costs of erecting and finishing, payment for services for project development, connection to energy resources and communications.In addition, the tax deduction extends to the repayment of interest on the mortgage. Legislation also establishes restrictions in the amounts of return. The maximum are:
• 2 million rubles from the purchased value of housing, that is, the opportunity to recover costs in the amount of 260 thousand rubles. (13% of 2 million);
• 3 million rubles. from payment of interest on the mortgage, ie 390 thousand rubles. (13% of 3 million).
Important to remember: if the cost of an apartment is less than 2 million rubles, then the buyer is entitled to use the balance in future acquisitions of real estate. This rule applies to the purchase of property from the beginning of 2014. Earlier, the calculation algorithm was applied according to other rules: it was possible to receive a deduction only for one acquisition (even if the cost of housing was significantly lower than 2 million rubles), and no deductions were made for a deduction for a mortgage loan.
Therefore, when buying housing in installmentsit is necessary to take into account the peculiarities of the possibility of obtaining the right to a deduction, because when it occurs until 2014, documents for reimbursement of expenses should be submitted after the full cost or a part of it has been paid, equal to 2 million rubles, since this can only be done for one object.
The possibility of reimbursing part of the cost ofThe acquired real estate comes from the year of registration of the certificate of ownership (if the transaction is formalized by the contract of sale and purchase), or the act of transfer of property with equity participation in the erection of the house.For example, by purchasing housing in 2015,the taxpayer from next year, 2016, prepares a package of relevant documents confirming the purchase and, with the approval of the Tax Inspectorate, acquires the right to return personal income tax in the amount of 13% of the cost of housing with restrictions. The payer can reimburse the tax for the next three years, the pensioner - four years (2016, 2017, 2018, 2019).
Consider how to get 13 percent off the purchaseapartments. It is important to remember: it is impossible to return in one year the amount of deduction more than the amount of personal income tax withheld for the year. The remaining part of the funds is transferred to the following periods, i.e., the repayment of the funds is made before the full recovery of the deductible.
The right to return comes after the apartment (or other housing) is purchased and owned.
To order it, you should:
• Confirm the purchase and payment of personal income tax in the tax period;
• To issue a tax declaration and submit it to the territorial inspection of the Federal Tax Service.
A confirmation of the transfer of tax amounts servescertificate No. 2-NDFL, which at the request of the employee will be issued by the accounting department. This document must be signed by the head and chief accountant, and also certified by the seal of the organization. The declaration of f. 3-NDFL is filled in according to the current standard form. Note that there are many Internet portals, whose specialists will take the preparation of the declaration for themselves, but it is not difficult to cope with the filling of the form independently.
Let's figure out how to get 13 percent off the purchaseapartment, and proceed to collect the necessary documents. Some of them are common. And when the right to deduction comes, the taxpayer collects a package for filing with the Tax Inspectorate, which includes:
• reference f. 2-NDFL;
• the declaration of f. 3-NDFL;
• application for a deduction.
The package described above is common documents for all cases of purchase.
Depending on the terms of its acquisition, it is sometimes necessary to supplement other essential information, such as:
• contract of sale;
• an agreement on equity participation in the construction of a house, assignment of the right of claim;
• contract for the purchase of a land plot;
• contract for the acquisition of property in a mortgage.
Acquisition of housing in shared ownershipaccompanied by a statement on the distribution of the deduction. Buyers who are married, having underage children, buying housing in joint ownership, provide and accompanying the general package, the documents:
• Marriage certificate;
• application for the distribution of shares;
• birth certificate of children;
• documents of ownership.
For the acquiring pensioner, a pension certificate is required.
There are two ways to register a property deduction:
• in the nearest IFNS;
• through the employer.
To issue a refund of 13% from the purchase of an apartment, intax inspection at the beginning of the year following the year of purchase, provide the relevant package of documents, discussed above. After checking the documents, the tax inspectorate gives the taxpayer a deduction in the amount of the personal income tax paid for the year of purchase. The remainder of the deduction shall be processed in the same manner in the following year. If necessary, if after the expiration of the second year there is again the remainder of the deduction, the paperwork is repeated once more.
Return 13% of the purchase of an apartment you can and throughemployer. In this case, having submitted documents to the tax inspection and having received the permission, the taxpayer appeals to the employer, who on this basis orders not to withhold income tax from the employee from the month of receipt of the confirmation before the end of the current year. The right to deduct next year is confirmed again.
We'll figure out how to return a 13% tax on purchasesapartments in the most convenient option. Registration of a property deduction through the Inspectorate of Federal Tax Service is preferable, since when the employer reimburses the tax, the right to deduction arises from the month of confirmation, that is, one month will be lost, because collecting documents, transferring them to the Tax Inspectorate and obtaining permission in January is unrealistic. The Tax Inspectorate has the right to review the documents within a month, i.e. the nearest time for obtaining a permit - mid-to-late February. When deciding to return a deduction for the months not included in the calculation, we will have to register the declaration of the 3-NDFL for the past year at the beginning of next year.
A few points that are important for the taxpayer:
• the month of acquisition does not play a role, since the amount of the tax paid is taken into account for the full year;
• help f. 2-NDFL it is necessary to order at the beginning of next year, and not at the end of December of the year when the purchase occurred (the certificate of 2-NDFL received at the beginning of the year contains information on tax deductions in full).
So, having considered in the article the question of how to get 13 percent from the purchase of an apartment, we hope that the main points are clarified.