How to get 13 percent from buying an apartment? Return of 13% from the purchase of an apartment

The residential real estate market, like a living organism, is constantly in intensive movement. People sold and bought housing at all times. Today Russian legislation has established the possibility of returning the share of financial resources spent on the purchase of housing - an apartment, a house, a room and other facilities. Let's talk about which categories of taxpayers are eligible for a refund and how in practice to effect a tax refund from buying an apartment.

Who can return

According to the rules established by law, only a working individual who receives wages and transfers personal income tax from the total amount of accrued income is entitled to return part of the money paid for residential real estate. 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 property, 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 an underage owner, if previously no deduction was made for them.

You can draw a deduction only if you spend your own funds. If the purchase is made at the expense of the financial resources of the organization, budgets of various 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.

This privilege does not apply to the costs of re-planning premises, the 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.

On what acquisitions the NDFL is refunded

Under the definition of "object of purchase", appearing in legal documents, the following units of real estate are understood:

• apartment, its part, room;

• home, share in it;

• A land plot that has a category of IZhS, that is, it is suitable for individual development. To make a return 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.

Calculation of property deduction

The deduction amount is 13 percent from the purchase of an apartment. 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 mortgages. 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 the 3 million).

It is 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: you could get a deduction only for one purchase (even if the cost of housing was significantly lower than 2 million rubles), and no deductions were made for a mortgage loan.

Therefore, when purchasing housing by installments, it 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 On one object.

For what period is it possible to receive a deduction for the housing acquired in 2015?

The possibility of reimbursing part of the cost of purchased real estate comes from the year of registration of the certificate of ownership (if the transaction is formalized by the contract of sale) or an act of transfer of property with equity participation in the construction of the house. For example, by purchasing housing in 2015, the taxpayer will draw up a package of relevant documents confirming the purchase from next year, 2016 and, with the approval of the Tax Inspectorate, acquires the right to refund personal income tax in the amount of 13% of the value of housing with fixed limitations. The payer can reimburse the tax for the next three years, the pensioner - four years (2016, 2017, 2018, 2019).

Features that are taken into account when drawing up a deduction

Consider how to return 13 percent from buying an apartment. 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 until the total deduction of the deductible is fully recovered.

How to get 13 percent from buying an apartment: basic steps

The right to return comes after the apartment (or other housing) is purchased and owned.

To make it, you should:

• Confirm the purchase and payment of personal income tax in the tax period ;

• To issue a tax return and submit it to the territorial inspection of the Federal Tax Service.

Confirmation of the transfer of tax amounts is a certificate of FN # 2-NDFL, which will be issued by the accounting department at the request of the employee. 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 prepare the declaration for themselves, but it is not difficult to cope with filling out the form on their own.

The main documents required for submission to the Tax Inspectorate

We will figure out how to get 13 percent from the purchase of an apartment, and proceed to collect the necessary documents. Some of them are common. And when the right to a deduction comes, the taxpayer collects a package for filing with the Tax Inspectorate, which includes:

• Help f. 2-NDFL;

• identification;

• the declaration of f. 3-NDFL;

• application for a deduction.

Additional documents

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.

The acquisition of housing in shared ownership is accompanied by a statement on the distribution of the deduction. Buyers who are married, having underage children, purchasing housing in joint ownership, provide the following documents accompanying the general package:

• Marriage certificate;

• application for the distribution of shares;

• Birth certificate of children;

• documents on ownership.

For the acquiring pensioner, a pension certificate is required.

Methods of obtaining a deduction for purchased housing

There are two ways of registering a property deduction:

• in the nearest IFNS;

• through the employer.

In order to get a return of 13% from the purchase of an apartment, the tax inspection at the beginning of the year following the year of purchase provides the corresponding 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% from buying an apartment you can and through the employer. 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 this year. The right to deduct next year is confirmed again.

Which way is more beneficial for the payer?

We'll figure out how to return a 13% tax on buying an apartment in the most convenient way. Registration of a property deduction through the IFNS 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, that is, the nearest period for obtaining a permit is mid-to-late February. When deciding to return a deduction for the months not included in the calculation, it will be necessary at the beginning of next year to re-issue the 3-NDFL declaration for the past 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.