How to get a tax deduction for. Rules for obtaining a tax deduction for an apartment: registration procedure and what documents are needed for this. Deduction at work

Property tax deductions for personal income tax are a benefit established in the Tax Code of the Russian Federation for individuals who meet a certain number of conditions. Who has the right to this type of benefit, what is the amount of the deduction in 2017, how to get it when buying an apartment or selling it, and what documents to fill out? The article also touches on changes in 2017 and clarifications on innovations introduced by tax legislation.

To whom is it provided?

Property benefits for personal income tax are provided to persons in the following situations:

when acquiring, purchasing or constructing housing on the territory of the Russian Federation (this also includes cases of obtaining loans or credits for a person);
sale of an apartment, living space or any other real estate that a person has owned for less than 3-5 years;
sale of company shares;
transfer of rights in a shared construction agreement;
purchase of residential space or real estate from an individual with further transfer to municipal management.

This tax deduction can be given to all persons from whose profits a deduction of 13% is made, in accordance with the Tax Code of the Russian Federation. When receiving this type of deduction, a person returns money from the state budget that was withheld in the form of income taxes on his income. When selling residential premises or other real estate, this deduction helps reduce the amount of personal income tax that must be paid to the state treasury.

Not available to whom

There are a number of situations in which a property deduction is not made, namely:

sale of securities;
sale of property that was previously used for business purposes;
sale of apartments and other property that has been owned by a person for more than 3, and since 2016, more than 5 years. All proceeds from the sale are tax-free.

In most cases, people are faced with paying this property-type deduction when selling or buying real estate (apartment, land, car, etc.).

In the following cases, the property deduction is not refundable:

when buying or selling an apartment or property, close relatives are directly involved;
when part of the transaction costs is paid by the employer, the state or partially by maternity capital.

How to get a property deduction for personal income tax in 2017

Let's consider options for obtaining tax benefits in 2017:

through the employer, without waiting for the end of the year - there is an initial application to the tax authority to obtain confirmation of the right to a property tax deduction, then with the received confirmation you need to contact the employer, who will not withhold income tax from wages and other payments until the benefits are fully taken out;
through the Federal Tax Service after the year in which the expenses were incurred.

Step-by-step receipt of deductions through the Federal Tax Service:

First of all, a person must collect all the necessary documents according to the approved list.
Write an application for a property deduction and return of personal income tax in connection with the costs of buying or selling an apartment or other property.
Next, you need to fill out a tax return in form 3-NDFL.
Please contact the tax office with all the documents.
After accepting and completing the entire procedure, you should expect the money to be returned to your bank account.

Download sample documents

Sample of filling out 3-NDFL when purchasing an apartment in 2017:

If the apartment was purchased in 2017, then you can return the personal income tax from expenses either in 2017 through the employer gradually, or in 2018 through the Federal Tax Service in the entire amount at once (but not more than the income tax paid in 2017).

Benefit amounts in 2017

What deduction is due? when buying an apartment

The number of property deductions did not change throughout 2017. The latest adjustments were made in January 2014 and are valid to this day. Their conditions are as follows:

the maximum amount of property deduction is 2 million rubles when purchasing residential space, accordingly, the amount of income tax to be refunded is within 13% of the transaction amount, but should not exceed the amount of 260,000 rubles (13 percent of 2 million rubles);
provided that real estate is valued at more than 2 million rubles and is purchased during marriage, both family members can apply for it in accordance with the RF IC. In such a situation, it makes absolutely no difference to whom the package of documents is drawn up when purchasing an apartment. The payment amount will be no more than 260,000 rubles. for each of the spouses. As a result, both family members can ultimately receive 520,000 rubles;
when paying interest on a mortgage, the property deduction for mortgage interest is 3 million rubles, respectively, the limit on the return of personal income tax is 390,000 rubles. per taxpayer.

When selling property(subject to ownership less than 3-5 years) the payment is:

1,000,000 rubles in case of sale of an apartment, house, land, dacha, house or part thereof;
250,000 rubles in case of sale of a car, garage, art objects, with the exception of securities.

When purchasing a plot of land or building a house, you can also receive a property type of deduction in the following amount:

the amount used to purchase property, but not more than RUB 2,000,000. If the purchase amount is less than 2 million rubles, then the difference can be used for the subsequent purchase or construction of residential space;
the amount of interest specified when applying for a loan or loan for housing construction. It should be no more than 3 million rubles. This type of payment is provided only when purchasing one type of real estate.

According to the changes that came into force in January 2014, interest and cost payments are made separately. For example, one of them can be issued when purchasing a plot of land, and the second when applying for a loan for the construction of residential premises. Such options will not work with real estate that was purchased before 2014.

Conditions for granting property benefits

When purchasing any real estate, the first payment is made after receiving an extract from the Unified State Register and a certificate of ownership. The date of purchase is not important.
For pensioners, a property tax deduction can be made for the last three years upon receipt of income, the rate will also be 13%.
For working people, the deduction will be paid from the date when documents were submitted to the organization’s accounting department when returning personal income tax through the employer (an extract from the tax service must be provided) or after submitting documents to the Federal Tax Service at the end of the year for which income tax is being refunded in connection with the receipt of property privileges.

A tax deduction can be reused until it is fully taken. For example, an apartment was purchased for 1,500,000 rubles, 13% of 1,500,000 rubles is refundable. Since the deduction is 2,000,000 rubles, the balance is 500,000 rubles. can be used with your next apartment purchase.

What documents are needed for registration?

Here is the list of required documents:

declaration from the tax office according to the state-approved type 3-NDFL;
passport of a citizen of the Russian Federation;
certificate in form 2-NDFL;
handwritten statement;
a copy of the purchase and sale agreement (in case of purchasing real estate);
a copy of the agreement on the transfer of ownership rights (when purchasing property);
land acquisition papers;
papers for the purchase of housing with a mortgage;
during construction of immovable yew.

Copies of optional documents:

when purchasing common real estate for a married couple, you must provide a copy of the marriage certificate, as well as a statement to whom the property deduction is being paid;
when making payments for a child, you must show a certificate of birth and ownership of the child;
For pensioners, it is mandatory to provide the original and a copy of the pension certificate.

A prerequisite for obtaining a property deduction is the provision of copies of payment documents (bank statement, receipts, checks indicating all contact information of the taxpayer). When making a mortgage payment, you must show the agreement, as well as receipts for repayment of interest on the loan.

The taxpayer also has the right to receive a property deduction during the acquisition or construction of several objects. This is only relevant if property was purchased from January 2014 and if the person did not receive payments before that.

How to apply for 3-NDFL for property deduction

There are the following conditions for filing a declaration in form 3-NDFL:

in 2017, profits earned for the period 2014-2016 are taken into account. For pensioners, the period for 2013-2016 is taken into account (it does not matter whether he worked during these years or not);
3-NDFL is filled out for each calendar year separately;
If you submit 3-NDFL for 2017, then the payment can only be received from the beginning of the next year.

The property deduction for income for 2017 can be returned in the period from 2018-2020.

It is also necessary to take into account the following points when applying for a property deduction:

if less than 3 years have passed since the acquisition of the property, then documents can be submitted from the date of receipt of rights to the property;
if more than 3 years have passed since the purchase, the certificate must be issued only for income for the last 3 years, and for pensioners - for the last 4 years.

Property deduction when buying an apartment - what changes in 2017

2017 did not bring any significant changes to the provision procedure. The main series of innovations were carried out in 2014.

In 2017, you can receive a deduction from the Federal Tax Service only for expenses in 2016. For apartments purchased in 2017, the property deduction is due in 2018.

You can contact the Federal Tax Service at any time during the year.

The latest changes to the provision of deductions for the purchase of a residential apartment were made in 2014, when the amount for mortgage interest was set at 3 million rubles, and it was allowed to use the property benefit until the full sample.

The changes affected the declaration form 3-NDFL; in 2017, you need to fill out a new declaration form approved by Order of the Federal Tax Service MMV-7-11/552@ dated October 10, 2016.

Property deduction in 2017 can be applied for when purchasing real estate acquired before 2017, and not during it. At the same time, a property deduction for 2017 can be issued through the tax office at the end of the year, over the next three years: 2018-201.

How to calculate property deduction?

Property deduction is calculated as 13% of:

housing costs;
expenses for:
- purchase of housing (cost of housing under contract);
- construction and finishing materials (for apartments and rooms only finishing materials);
- payment for construction and finishing services;
- development of design and estimate documentation;
- connection to networks or creation of autonomous sources of electricity, water, gas supply and sewerage (only for a residential building).
expenses for repaying interest on a target loan (expenses actually incurred by the end of the accounting year are taken into account).

How to apply for a property deduction?

The taxpayer must:

Collect documents confirming the right to housing according to the list below;
Complete a tax return in form 3-NDFL (order preparation by a specialist);
Submit all documents to the tax office;
Wait for funds to arrive in your personal account.

List of documents for obtaining a property deduction

General documents:

Additional documents:

purchase and sale agreement;
When purchasing real estate under an agreement of shared participation in construction / agreement of assignment of rights of claim;
When purchasing a plot of land;
When purchasing real estate with a mortgage.

When must real estate be purchased to receive the deduction for 2017?

Property deduction for 2017 can be issued during 2018-2020, while the right to deduction could arise in 2017 or earlier:

In order to receive a deduction for 2017 when purchasing real estate at purchase and sale agreement, ownership must be obtained before January 1, 2018.
If it was concluded agreement on shared participation in construction or agreement on the assignment of rights under a share participation agreement in construction or housing cooperative agreement, then it is necessary that the housing acceptance certificate be received before January 1, 2018. In this case, the date of registration of ownership does not affect the deduction.

Exception: persons receiving a pension. They can apply for a deduction for 2017 during 2018-2021, and their right to a deduction may arise both before 2017 and after, but no later than 2020. If the right to deduction arises in 2021, deduction for 2017 will not be possible.

When can you apply for a property deduction for 2017?

The deduction can be applied for at the end of the year, during 2018-2020 (for pensioners: 2018-2021). There are no deadlines for filing during the year.

Many people believe that the 3-NDFL declaration for 2017 must be submitted by April 30, 2018, but this is not so.
Until April 30, 2018, 3-NDFL is submitted only by those who need to declare income received for 2017, for example, property was sold whose tenure was less than 3 years.

Thus, you can apply for a property deduction on any day during the year. When submitting in person to the tax office, it is necessary to take into account the days and hours of operation of the tax office.

For which years is registration possible in 2017?

In 2017, a property tax deduction can be issued based on the income of the past 3 years (and for pensioners - on the income of the past 4 years), while real estate can be purchased more than 3 years ago. But do you have grounds for registration for all 3 years (and for pensioners for 4 years):

If less than 3 years have passed since the year of obtaining rights to real estate, then you can apply for a deduction starting from the year in which you received the rights to real estate (this exception does not apply to pensioners - for them registration is possible based on the income of the past 4 years). For example: real estate was purchased under a sales contract in 2014, and the rights were registered in 2015 (the certificate of ownership indicates 2015 - the date of entry in the register of real estate rights). You can apply for income in 2015 and 2016 (and for pensioners - 2013-2016).
If more than 3 years have passed since the year the rights to real estate were obtained, then you can apply for a deduction based on the income of the past 3 years, and for pensioners - on the income of the past 4 years. For example: an apartment was purchased in 2010 under a DDU agreement, the transfer and acceptance certificate was signed in 2011. 3-NDFL in 2017 will be issued for 2014, 2015 and 2016. The deduction for income 2011-2013 in 2017 can no longer be issued.

The amount of property deduction in 2017

There were no changes to the property deduction in 2017. The latest changes are valid from January 1, 2014 to the current time:

The maximum deduction per taxpayer is 13% of the value of the property (share), but not more than 260,000 rubles.
If real estate costs more than 2 million rubles, and was purchased during marriage, then the second spouse can apply for a deduction, since according to the Family Code of the Russian Federation, family expenses are common expenses. It does not matter in whose name the real estate documents are issued. The maximum deduction for a spouse is also no more than 260,000 rubles. Thus, if the cost of housing is more than 4 million rubles, a family (husband and wife) can receive 520,000 rubles.

Mortgage deduction in 2017

The latest changes regarding the mortgage interest deduction were made in 2014.

According to these changes, the interest deduction is limited to 390,000 rubles per taxpayer (when receiving a mortgage after January 1, 2014).
Moreover, if the property was purchased by spouses (registered for two or one of the spouses), then the interest deduction can be distributed between the spouses annually upon application for distribution.

3-NDFL for 2017

There are a number of conditions for processing 3-NDFL for 2017:

3-NDFL for 2017 can be issued based on 2017 income. You cannot combine income from several years into one declaration.
For each calendar year there is a separate declaration form, separate 3-NDFL forms.
It is not possible to submit a 3-NDFL declaration for 2017. Form 3-NDFL for 2017 is available for registration only from the beginning of 2018 to the end of 2020 (for persons receiving a pension - until the end of 2021).

A tax deduction for the purchase of an apartment in 2017/2018 involves a refund of funds in the amount of the deduction, the payment limit is limited to 260 thousand rubles, they can be carried out more than once, the balance goes over to the next year.

According to current legislation, a citizen with official employment has the right to a tax deduction if he purchases an apartment in 2017/18.

The ability to return part of the funds spent on purchasing housing has certain limitations that are worth understanding.

Refunds are made in two ways - through the tax office or through the management of your organization.

How is tax deduction determined?

Although changes have been made to the legislation, a deduction in the case of purchasing an apartment can still be received by a citizen who is officially employed and transfers a 13 percent personal income tax contribution to the budget.

Based on this article, when purchasing a new home, a citizen has the right to receive a deduction in the amount of 13% of the cost. These include:

purchase of living space ();
purchase of a plot of land for construction ();
private construction costs;
mortgage interest payment;
costs of repair work in purchased housing.

There are two cases when a refund is not made: when the limit is exhausted or when the property is purchased from close relatives.

These include spouses, parents, and siblings. These conditions are specified in Article 105.1 of the Tax Code.

How much is the payout limited?

When purchasing an apartment in 2017, you can return 13% of the maximum amount of 2 million rubles. It turns out that the maximum payment is limited to 260 thousand rubles.

Refunds are made gradually. During the year, a citizen has the right to receive only the amount that he paid for this reporting period as income tax.

The remainder of the total refund amount is transferred to the next year. This will be repeated until the payment is made in full.

Important: the return limit is 13% from two million rubles, namely 260 thousand rubles.

The procedure for processing a return depends on the year in which the property was purchased.

If the property was purchased before January 1, 2014, the individual is only entitled to one refund. In this case, the purchase amount does not matter. If living space was purchased for 1 million rubles, the refund will be 130 thousand. If transactions are subsequently made, this citizen will no longer be able to submit documents for a refund.
If the purchase was made after January 1, 2014, the tax deduction requirement may be multiple. In this case, the total limit will be the same 260 thousand per person.

Thus, if the property is transferred to ownership after January 1, 2014 and its value is less than 2 million rubles, you can receive an additional deduction specified by law in subsequent transactions.

Who can count on a refund

To apply for a deduction, the following conditions must be met:

official employment and regular deduction of 13 percent income tax;
the seller is not a close relative;
if the property was purchased before January 1, 2014, the deduction has not yet been applied;
if the transaction was made after January 1, 2014, the return limit has not been exhausted;
government programs (including ) were not involved in the acquisition;
the employer did not bear part of the costs of purchasing housing (sometimes the company where the buyer works can pay a certain part of the cost).

If all these requirements are met, a citizen has the right to expect that he will be provided with a 13 percent deduction in proportion to his contributions to the budget.

Ways to receive a tax deduction

There are two ways to receive a refund when purchasing real estate:

through the head of the organization where the applicant works;
through the tax office.

In the first case, the citizen is sent to the tax office and notifies of his right to receive a refund.

Then he receives confirmation, which he passes on to the manager.

As a result of these actions, the 13% tax will not be deducted from the employee when calculating wages.

To receive a tax deduction when purchasing an apartment, taking into account the changes in 2017, you should contact the tax office.

There you need to submit a package of documents, including the completed form 3-NDFL.

Then the citizen will be paid a part of the compensation commensurate with the taxes transferred to the budget.

Important: Whatever return method you choose, you must visit the tax office annually and submit a package of documents.

It is worth considering that when paying through the tax office, you can return the amount for the entire calendar year at once.

In the case where the deduction is paid through the manager, the funds will be received from the month the confirmation is submitted, and this document itself is valid only until the end of the calendar year.

This is not the most profitable way if the apartment was purchased in the middle of the year.

The situation will become more complicated in the second year of receiving the payment. Documents confirming the right to deduction can be submitted only from the beginning of the calendar year, and the notification itself is issued within 30 days.

For the first month, income tax will be withheld, since the employee simply will not have time to provide confirmation.

Pros and cons of payment methods

Receiving a refund through the leadership of your organization has some advantages. In particular, these are the timing of payments.

The tax office will issue a refund only when the calendar year ends.

And when received through the manager, the funds are paid a month after the transaction, but in separate parts.

On the other hand, changing jobs will not affect payments through the tax office.

But the funds will no longer be returned through the manager.

Confirmation of the right to receive a tax deduction when purchasing an apartment (even if you change your place of work) can be obtained only once during the 2017 calendar year.

Important: when choosing a deduction through a manager, you will not need to present a completed form 3-NDFL.

In some cases, you can combine both methods of receiving funds.

For example, when purchasing real estate in May, you can receive payments for the months from June to December through your employer.

All that remains is to submit a package of documents with a completed declaration to the tax office in order to make a refund for the period from January to May.

This method is preferable if the transaction was completed in the middle of the year.

Funds arrive within a month after purchase. At the same time, tax payments for the first half of the year are compensated.

The disadvantages of the combined method include the fact that you will have to prepare a package of documents twice.

Considering all that has been said, returning funds through the tax office requires less effort and allows you to receive the entire amount based on the results of the past reporting period.

However, you will have to wait until the end of the calendar year to submit your documents.

For those who want to receive payments within a month, it is better to issue a confirmation and present it to the manager.

If it is possible to submit a package of documents twice, it is worth combining these two methods.

Then you can receive a refund for the entire tax period and in a short time.

List of documents for filing an application

To apply for a tax deduction when purchasing an apartment in 2017, taking into account all the changes, you need to collect the following list of documents:

application in the approved form;
certificate in form 2-NDFL;

copy of the passport;
a copy of the purchase and sale agreement;
a copy of the document confirming ownership (a certificate of title can be presented if we are talking about a finished object);
copies of payment statements recording the payment;
copy of the certificate;
income statement for the previous calendar year in form 3-NDFL.

Important:if the applicant is married, the tax service may request an additional application for the distribution of the deduction between the spouses. An approved template is provided for this document.

How to fill out the declaration correctly

If a citizen plans to receive a refund when purchasing an apartment in 2017 through the tax office, he will need to prepare a tax return.

Considering the average salary, and without a calculator, the conclusion suggests itself that the deduction is divided over several years.

The declaration will need to be submitted annually, while entering data on the balance of funds into the form.

You will need to enter the following information into the document:

information about the individual submitting the declaration;
the amount of income received on Russian territory;
cost of purchased apartment (); if the form is filled out again, the deduction received and the remaining amount are entered.

The completed form can be submitted directly by the applicant himself or his authorized representative.

How are the conditions different for pensioners?

Unlike working citizens who have not reached retirement age, the remaining tax deduction for pensioners when purchasing an apartment can be transferred to previous reporting periods.

The limit is three tax periods preceding the year in which the balance appears.

Since 2014, adjustments have come into effect that change the procedure for paying tax deductions to pensioners when purchasing an apartment.

Both working and retired pensioners can now carry forward the balance to previous reporting periods.

Previously, such an opportunity did not exist for citizens continuing to work in retirement.

There is another option. Non-working pensioners are not given the opportunity to take advantage of tax deductions when purchasing real estate.

The fact is that state pensions are not subject to income tax. Therefore, a non-working pensioner has no opportunity to return it.

Changes regarding mortgage payments

Previously, there was no limit on mortgage interest from which a tax deduction was made when purchasing an apartment.

Now the limit is 3 million rubles. To receive a mortgage payment, the following conditions must be met:

Loan funds must be spent on purchasing property in the Russian Federation.
The issuance of funds must have a precise purpose - for example, developing a site, buying a house.
For property acquired before January 1, 2014, deductions are made only for part of the funds for housing.
When the property was transferred into ownership after January 1, 2014, a citizen can count on a personal income tax refund on credit interest.

In this case, only taxes paid within the last three years are refundable.

In general, the procedure for providing a tax deduction when purchasing an apartment in 2017/2018 has not undergone significant changes.

The rules introduced in 2014 remain in force. You can get a refund from two million rubles spent on purchasing property, and from three million interest on the mortgage.

Documents for tax refund when purchasing an apartment

In order to apply for a property deduction when purchasing an apartment/house/land through the tax office, you will need the following documents and information:

If the purchase of an apartment was made with using a mortgage(or home loan) and is made refund of interest paid, then the following are additionally presented:

In case of purchasing property spouses in joint ownership

. Submitted to the Federal Tax Service original statements. You can download a sample application here: Application for determination of shares in joint ownership;
Copy marriage certificates.

per child additionally provided:

Copy birth certificates;
Application for determination of shares(if both parents have a share participation);

In case of self-construction:

In case of receiving a tax deduction for finishing/repair:

To apply for a deduction you will also need:

TIN number(must be indicated in the declaration). You can find it in your “Certificate of Registration with the Tax Authority” or on the website of the Federal Tax Service (http://service.nalog.ru/inn-my.do).
Account details, to which the money will be transferred (must be indicated in the tax refund application).

It should be noted that in order to avoid delays and refusals, you should contact the tax service with the most complete package of documents.

Preparation of documents using the "Return Tax" service

The "Return Tax" service will help you easily and quickly prepare a 3-NDFL declaration, an application for a tax refund and an application for the distribution of deductions by answering simple questions. In addition, he will also provide you with detailed instructions on submitting documents to the tax authorities, and in case of any questions when working with the service, professional lawyers will be happy to advise you.

How to certify copies of documents?

By law, all copies of documents must be certified by a notary or independently by the taxpayer.

To certify yourself, you must sign every page(not every document) copies as follows: “Copy is correct” Your signature / Signature transcript / Date. Notarization is not required in this case.

You can receive a tax deduction when purchasing an apartment in 2017 by completing a number of simple formalities. The procedure for using the personal income tax return tool is legalized at the level of the Tax Code of the Russian Federation (Article 220).

Its meaning is that when paying personal income tax (rate - 13%), the state provides the buyer with the opportunity to subsequently return the funds paid by reducing monthly deductions from his salary. Simply put, the employer will not withhold income tax from the buyer’s earnings until the amount of personal income tax paid by the taxpayer is “covered.”

To be able to exercise his right to a benefit, the buyer of real estate must perform the following sequence of actions:

Submit a corresponding application to your territorial tax authority.
Along with the application, a package of documents is submitted (see below “option of returning the deduction through the tax office”), with the exception of the declaration in form 3-NDFLL.
After receiving a response (notification) from the tax office, transfer the document to the employer (accounting department), attaching an application.

Further, all calculations are carried out by the employer, and personal income tax in the amount of 13% will not be withheld from the buyer’s wages (until the amount of deductions reaches the tax deduction value).

The procedure for returning property deductions through the tax office (FTS)

In addition to the option with the employer, you can apply for a refund of the deduction directly to your territorial tax authority. To do this, you must submit the appropriate package of documents (originals or copies).

Taxpayer's application.
Declaration (F. 3-NDFL).
Help (2-NDFL).
Copies of: a document identifying the applicant, a certificate of assignment of a TIN, birth of children and marriage, documentation of the fact of a transaction for the purchase and sale of housing, a mortgage loan agreement.

A sample of filling out an application for compensation based on clause 6 of Article 76 of the Tax Code of the Russian Federation indicating a transfer to the recipient’s bank account to which the payment will be made

Typically, the registration procedure with the territorial tax authority takes no more than 3 months of time. Such a long period is explained by the need for tax authorities to verify the submitted documentation. If it is necessary to clarify the presented data or the absence of any document, fiscal officials may require clarification of certain points, delivery of missing papers, etc.

There are no strict deadlines for submitting a declaration (F. 3-NDFL) for using the deduction. However, it can be submitted no earlier than the end of the tax period (calendar year) in which the purchase was made. Thus, it will be possible to return the withheld amounts through the tax authority only in the future. (from the moment of purchase) year.
Is not subject to tax refund, which was withheld from the payer three (or more) years ago.

Restrictions and limits on the refund amount: how to calculate the payment

It should be noted that the possibility of using the benefit is not provided for in the full scope of the completed transaction. Thus, the maximum cost of the operation with which it is possible to reimburse the tax deduction for the purchase of an apartment is only 2 million rubles. It turns out that the “ceiling” of compensation is only 260 thousand (2,000,000 * 13%) rubles.

If the transaction amount is less than this value, then it will be possible to “collect” the remaining deduction for the next purchase of real estate again.

Who can't get a tax refund?

Tax Code The Russian Federation (Article 150.1) provides for a number of restrictions regarding persons entitled to apply for benefits. So, in particular, the return of the tax deduction for the purchase of an apartment to the buyer is impossible for related persons. Such persons are considered to be close relatives of the buyer, persons in a marital relationship with the latter, guardians, etc.

How often can I use the benefit?

The current tax legislation in Russia limits its citizens' ability to use benefits multiple times. Thus, you can apply for a property deduction once (one-time, regardless of cost, if the housing was purchased before 2014) and several times (if the housing was purchased after the specified date), but the total amount in this case will not exceed 260 thousand rubles.

Examples of calculations

Let's look at a few examples of how the deduction mechanism works.

Example No 1

Given: Let’s say that someone “citizen X” in 2016 carried out a transaction on general residential real estate purchase worth 3 million rubles. At the same time, the amount of his annual income (salary) amounted to 360,000 rubles.

Let's do the calculation:

General the amount of deduction for which X can claim is 260 thousand rubles (2 million * 13%).
The tax withheld from his salary is 46,800 (360,000 * 13%) rubles.
In the current 2016, X will be able to exercise the right to a tax deduction in the amount of 46,800 rubles. The remaining 213,200 rubles can be returned in future tax periods.

Example No 2

Given: Citizen X in 2016 purchased housing worth 3,000,000 rubles. At the same time, the amount of his annual income in 2016 (salary) amounted to 360,000 rubles, and for 6 months of 2017 - 180,000.