How to calculate the tax deduction for an apartment calculator. How to calculate tax deduction: useful information

When calculating personal income tax, an individual can take advantage of a benefit in the form of a property deduction. It is provided for by the norms of tax legislation for payers of this tax when they purchase or sell invisibility in the form of an apartment, room, house in whole or in part. It consists of reducing the personal income tax base by the cost of housing, but within the existing limits.

Examples of calculating property tax deductions

Let's look at examples of calculations of property deductions

Property tax deduction for purchasing an apartment

Employee of Stolitsa LLC Ivanov P.R. in March 2016, he acquired property for 2.45 million rubles. Based on the results for 2016, he filed a 3NDFL declaration, in which he indicated that his income for this year amounted to 717,338 rubles, the tax paid was 93,254 rubles.

In January 2017, he applied to the Federal Tax Service with an application to transfer the excess personal income tax paid to his account in connection with his use of the benefits provided by the Tax Code when purchasing a home.

Its maximum deduction in connection with the purchase of housing is set at 260 thousand rubles, which is defined as 2.0 million rubles. * 13%, since there is a limit on the amount of the deduction based on actual costs of 318.5 thousand rubles, calculated as 2.45 million rubles. * 13%.

For 2016 Ivanov P.R. can return tax in the amount of 93,254 rubles, and the balance 166,746 rubles. carry over to the next periods.

When buying an apartment with a mortgage

Employee of Stolitsa LLC Ivanov P.R. in March 2016, he purchased a residential building for 2.45 million rubles using borrowed funds on a mortgage in the amount of 760 thousand rubles. According to the provided bank certificate for 2016, interest on the mortgage amounted to 94 thousand rubles.

Based on the results for 2016, he filed a 3NDFL declaration, in which he indicated that his income for this year amounted to 717,338 rubles, the tax paid was 93,254 rubles.

As in the first case, the main deduction will be two hundred sixty thousand rubles for the entire period, and for 2016 - 93,254 rubles.

Ivanov P.R. also has the right by law to a deduction for the amount of mortgage interest paid to the bank in the amount of 94 thousand rubles. It will gradually increase subject to further payment of interest on the mortgage until it reaches a limit of 360 thousand rubles. (3.0 million rubles * 13%).

In 2016, Ivanov P.R. will not be able to take advantage of such a deduction additionally, due to the fact that personal income tax in the amount of 93,254 rubles was withheld and transferred this year. But it is carried forward to future periods.

When purchasing property in shared ownership (before January 1, 2014)

An employee of Stolitsa LLC, P.R. Ivanov, who is married to G.D. Ivanova, purchased a residential building for 3.6 million rubles in December 2013. In accordance with the concluded agreement, the purchased housing belongs to them in equal shares. The spouse also drew up and sent to the Federal Tax Service an application for a tax refund, using her right to deduct the purchased housing when assessing personal income tax.

Since an application for compensation can only be submitted for the three years preceding the application, then Ivanov P.R. for the years 2014-2016, he filed 3NDFL declarations, in which he indicated that his income for these periods amounted to 2,158,508 rubles, the tax paid was 280,606 rubles.

According to the old rules, the benefit for purchasing housing was limited to a limit of 2 million rubles, which applied to the property as a whole. Ivanov P.R. therefore, he can use half of it, which means 1 million rubles.

It will not be possible to return the entire amount of personal income tax paid; in this case, only one hundred and thirty thousand, calculated as 1 million rubles, must be requested for a refund. *13%.

When purchasing property in shared ownership (after January 1, 2014)

An employee of Stolitsa LLC, P.R. Ivanov, who is married to G.D. Ivanova, purchased a residential building in August 2016 for 3.6 million rubles. In accordance with the concluded agreement, the purchased housing belongs to them in equal shares, each of which amounts to 1.8 million rubles.

Both spouses submitted an application to the Federal Tax Service for the return of the excessively transferred personal income tax, as they declared their right to a property deduction.

Ivanov P.R. declared to the Personal Income Tax for 2016 the income amounted to 717,338 rubles, the tax paid was 93,254 rubles.

According to current standards, the limitation when calculating personal income tax does not apply to housing, but to the taxpayer. Therefore, each spouse can take advantage of the benefit, limiting it to only two million rubles.

For 2016, the employee will be able to return 93,254 rubles, and the remaining amount will be 140,746 rubles. (1.8*13%-93254) will transfer to subsequent periods. In addition, if Ivanov P.R. purchases more real estate, he will still have the right to a benefit in the amount of 200 thousand rubles. (2 million rubles – 1.8 million rubles), which gives a tax benefit of 26,000 rubles.

When purchasing property in joint ownership (before January 1, 2014)

An employee of Stolitsa LLC, P.R. Ivanov, who is married to G.D. Ivanova, purchased a residential building for 3.6 million rubles in December 2013. Due to lack of income, the wife transferred her right to deduction when purchasing real estate to her husband. This can be done if the housing is purchased as joint property.

Since an application for compensation can only be submitted for the three years preceding the application, then Ivanov P.R. from 2014 to 2016, he filed 3NDFL declarations, in which he indicated that his income for these periods amounted to 2,158,508 rubles, the tax paid was 280,606 rubles.

The funds spent on the purchase of housing do not need to be recalculated, so in case of joint ownership, spouses can take them into account for tax purposes to any extent.

However, there is a maximum limit of two million rubles, which cannot be exceeded.

Due to this limitation, Ivanov P.R. will be able to submit for a refund only 260 thousand rubles.

When purchasing property in joint ownership (after January 1, 2014)

Employee of Stolitsa LLC Ivanov P.R. and Ivanova G.D. purchased housing with a total cost of 4.6 million rubles. into joint ownership. During 2016, Ivanov P.R. earned 816 thousand rubles, and paid tax on them in the amount of 106,080 rubles. Income of Ivanova G.D. during 2016 amounted to 685 thousand rubles, and from them she transferred tax in the amount of 89,050 rubles.

Tax legislation establishes that when purchasing housing jointly, the ratio of the amount of the deduction between spouses can be distributed in any share. In addition, as of January 1, 2014, the limit of two million rubles on the cost of purchased housing, which currently applies to each taxpayer in this amount, was no longer used.

The Ivanovs decided that they would use the deduction in equal shares (1/2 part for the spouse, 1/2 part for the wife).

This means that in 2016 they submit documents for a tax refund: Ivanov P.R. for the amount of 260 thousand rubles, which means 106,080 rubles will be paid immediately, and the remaining 260,000-106,080 = 153,920 rubles. are carried forward to subsequent years.

Ivanova G.D. will immediately receive a refund in the amount of 89,050 rubles, and the remaining amount will be 170,950 rubles. will be carried forward to subsequent years.

Buying an apartment using maternity capital

Ivanova G.D. I bought an apartment for 2.1 million rubles, but part of the payment was made with a maternity capital certificate for 453 thousand rubles.

For 2016, her income amounted to 650 thousand rubles, the amount of tax paid was 84,500 rubles.

A personal income tax deduction cannot be provided to an individual for the amount of maternity capital. This means that the total deduction amount will be 1.647 million rubles. It follows from this that the amount of tax paid, which can be returned, will be 214,110 rubles.

After completing the documents, Ivanova G.D. will be able to immediately count on receiving the tax paid in 2016 in the amount of 84,500 rubles, and the remaining amount of 214,110-84,500 = 129,610 rubles. can be used in subsequent years.

An example of an entrepreneur's deduction on the simplified tax system

Ivanov P.R. purchased an apartment for personal use for 2.73 million rubles. He operates as an individual entrepreneur and uses the simplified tax system.

However, the current legislation does not provide for the receipt of a deduction by an entrepreneur, since he is not a payer of income tax, but instead pays a single tax according to the simplified tax system. Accordingly, he receives the right to a benefit in connection with this purchase in the amount of two million rubles, but he will not be able to apply it at the present time.

In the event that in the future Ivanov R.P. get a job under an employment agreement, where personal income tax will be withheld from his income, or he organizes an LLC, where he will also work under an agreement with the payment of personal income tax, he can count on a personal income tax return in the amount of 260 thousand rubles.

An example of a deduction for property acquired before 2008

Employee of Stolitsa LLC Ivanov P.R. in 2007, he purchased a two-room apartment for 1.32 million rubles. In 2016, he learned about the possibility of obtaining a personal income tax deduction for this purchase and decided to submit the documents.

Since a refund can only be made for the three previous years, income for 2013-2015 will be included in the declaration. During this period of time, Ivanov P.R. earned 648 thousand rubles. The tax amount was 84,240 rubles.

According to the law, for real estate purchased before 2008, the maximum benefit is one million rubles, and the refundable tax is one hundred and thirty thousand.

Since the cost of housing is 1.32 million rubles. and this is more than the limit, the calculation is made taking into account the latter. Since the tax limit is 130 thousand rubles, the amount of tax paid for three years is 84,240 rubles. he will receive it immediately, and the balance will be 130,000-84,240 = 45,760 rubles. can be used in subsequent years.

Citizens buying residential real estate have the opportunity to return the personal income tax, which is withheld at the conclusion of the transaction. This right of individuals is prescribed in tax legislation. The tax amount is 13% of the cost of the purchased housing, and its reimbursement can be carried out in several ways.

First, you need to collect a certain package of documents, and then comply with a number of mandatory conditions. In this article we will look at the procedure in detail. personal income tax refund when purchasing an apartment, which many Russian citizens will have to face. Article 220 of the NKRF Part II regulates the procedure for returning personal income tax.

Issues discussed in the material:

Refund personal income tax for the purchase of an apartment - refund conditions

The taxpayer has the right to reimburse this deduction in the following cases:

1. The purchased property is located on Russian territory.
2. An individual who has purchased residential real estate or a share in it pays a monthly income tax of 13%.
3. The purchase and sale transaction is carried out between citizens who are not interconnected, but such can be recognized as:
   • An individual and his spouse.
   • Children.
   • Parents.
   • Individuals when one is subordinate to another by official position.
4. During the purchase of real estate, the money was paid by the taxpayer himself. Please note that the purchase costs do not include:
   • Budget funds with state co-financing.
   • The amount of maternity capital.
   • The amount of money paid by the business.
5. The amount of expenses does not exceed the maximum threshold established by law. This amount is 2 million rubles. If expenses exceed this value, then 13% will be returned to the taxpayer only from 2,000,000 rubles.

If the conditions mentioned above are met, then the individual has the right to return 13% of the costs of purchasing residential real estate.

Costs of purchasing an apartment

If we turn to clause 4, clause 3, article 220 of the NKRF, part II, it says that the costs of purchasing a room (or a share in it), an apartment or a share in it, consist of the following expenses:

• To acquire rights to housing in a house under construction.
• To purchase an apartment.
• To purchase a share in an apartment or room.
• To buy a room.
• For the purchase of building materials for finishing.
• To prepare an estimate.
• To carry out repair work.
• For finishing work.

If we refer to paragraph 3, paragraph 3 of Art. 220 NKRF Part II, it states that the expense portion for the construction of new housing, the purchase of a house or a share in a house in it includes the following expenses of the taxpayer:

1. To purchase materials for building a house.
2. To develop an estimate for construction work.
3. For the development of projects.
4. To buy a house.
5. To purchase a share in a residential building.
6. Costs for connecting to communications (gas pipeline, electricity, water supply).
7. Expenses related to the completion of a house or share in it.

The costs of connecting to communications and finishing materials can be included in actual costs only if the purchase agreement specifies that the residential property will be purchased without communications and without finishing.

When the taxpayer has received ownership of the purchased property, he can initiate the procedure for returning personal income tax when purchasing an apartment.

To do this, he needs to collect the necessary package of documents and submit them to the Federal Tax Service Inspectorate at his place of registration.

Documents for personal income tax refund when purchasing an apartment

A citizen is required to collect the following package of documents:

1. Passport of an individual who pays taxes (copy).
2. Tax return form 3-NDFL. It must be completed for the reporting year in which the purchase and sale transaction of real estate residential property was completed.
3. Certificate of income (form 2-NDFL) for the reporting year in which the property for residence was purchased.
4. TIN certificate (copy).
5. If the taxpayer was provided with standard tax deductions, he will need to provide birth certificates for the children.
6. Receipt from the seller of real estate.
7. Application for a deduction. It must indicate the bank account number where the refunded amount will be transferred.
8. If the apartment was purchased using mortgage funds, you will need a loan agreement.
9. Documents confirming ownership of the purchased apartment. Among them will be: an agreement on the acquisition of rights to housing in a house under construction, a purchase and sale agreement, acts of acceptance and transfer.
10. Papers proving the costs of purchasing real estate for living and finishing work. These can be payment orders, bank statements, receipts, sales and cash receipts, acts for the purchase of building materials.

For each transaction, a list of required documents is determined individually.

Reimbursement of personal income tax for an apartment - reimbursement procedure

Previously paid tax can be refunded in the following ways:

1. After the year marked by the transaction has ended, the individual at his place of registration contacts the Federal Tax Service and submits the necessary package of documents. Within 3 months, the inspector will review the submitted documents. If the decision is positive, the Federal Tax Service will transfer the tax withheld in the past year. The money will be transferred to the bank account that the citizen indicated in the application.
2. After the ownership of the purchased housing has been received, the citizen immediately needs to provide the collected package of documents to the Federal Tax Service. You need to contact the authority located at your place of registration. Document verification will be carried out within a month. After the inspection is completed, the individual is given a notice that confirms his legal right to a personal income tax refund when purchasing an apartment. The paper will indicate the name of the employer. The citizen provides this Notice to the accounting department of the enterprise where he works. Starting from the month in which the Notification was submitted, personal income tax from wages ceases to be withheld until reimbursement in full. An individual must receive this Notice from the tax authority every year and submit it to the accounting department of his organization until the personal income tax is returned in full. If a citizen works on an official basis in several enterprises, then he has the right to reimburse the tax from each employer. This point is stipulated in the Federal Law dated July 23, 2013 No. 21-FZ “On Amendments to Art. 220 part 2 of the Tax Code of the Russian Federation.

An individual is reimbursed for personal income tax for the past year, but not more than the amount of tax that was withheld from him.

If the amount of tax that is due for refund is greater than the amount that was returned to the individual, then in this case the balance due will be returned in subsequent years.

To do this, a citizen will need to submit an income declaration to the Federal Tax Service after the end of each year until the tax is refunded in full.

Calculation of personal income tax refund when purchasing an apartment

13% of the amount spent on the purchase of residential real estate will be returned to the individual. If we refer to paragraph 1, paragraph 3 of Art. 220 of the NKRF, it sets a limit on actual expenses for the purchase of residential real estate - this amount is 2 million rubles.

For example, if an individual becomes the owner of an apartment worth 4 million rubles, then the refund amount will be 13% of only 2 million rubles.

If the actual costs of purchasing real estate for living are less than the maximum amount (for example, an apartment costs 1.5 million rubles), then the taxpayer has the right to use the remaining 500,000 rubles when subsequently purchasing other housing.

Due to changing legislation, the maximum amount may change. Therefore, the amount that was “working” at the time when the taxpayer first became entitled to a personal income tax refund is taken into account.

If shared ownership is purchased, then personal income tax compensation will be distributed in proportion to the shares between the co-owners of the property.

If joint property is acquired, then the owners themselves determine the distribution procedure - they will indicate it in the application.

For example, spouses have the right to distribute a tax refund so that only one spouse receives a refund. In this case, the second spouse can exercise this right when other real estate for housing is purchased.

If a taxpayer who is entitled to a tax refund becomes a pensioner, then he can receive a personal income tax refund for those years that preceded the pension. But this period should not be more than 3 years.

Personal income tax refund for an apartment - an example of a refund

We propose to consider the calculation of the tax refund amount in illustrative examples, so that in the future you can use them in your specific case:

Example No. 1

An individual bought an apartment in 2018 for 5 million rubles. 55,000 rubles of income tax were withheld from his salary this year.

• The total amount of compensation will be: 2000000x13% = 260,000 rubles.

In 2019, an individual has the right to return the tax in the amount of 55,000 rubles, which was withheld from him. The amount of compensation that remains is 205,000 rubles (260,000-55,000 = 205,000 rubles). This amount will be repaid at the end of each year as the tax is recovered. This will continue until the tax is fully refunded.

Example No. 2

An individual purchased an apartment for 1,400,000 rubles in March 2019. Soon it was decided to return the tax through the enterprise in which he officially works. In April 2019, the citizen received a Notification from the tax authority, which he forwarded to the accounting department of his enterprise. The employee's salary is 35,000 rubles monthly.

• The total return amount will be equal to: 14,000,000 x 13% = 182,000 rubles.
• At the beginning of May, when the company issues salaries for April, the citizen will be returned: 35,000 rubles x 13% = 4,550 rubles.
• The remaining amount of compensation is: 182,000 rubles – 4,550 rubles = 177,500 rubles.

In June, when wages for May are due, the citizen will again be returned 13% of his salary. This will continue every month until the end of the year. Next year, an individual will again need to receive a Notification from the tax authority and bring it to the accounting department. If a citizen decides to buy another residential property, he will have the right to a refund of 13% of 600,000 rubles, since the law sets a limit of 2 million (2 million - 1.6 million that were spent on the purchase of an apartment) . So, he will be reimbursed in the following amount: 0.6 million x 13% = 78,000 rubles. For each specific case, the tax inspector can provide a certificate and give a complete list of documents required for a tax refund. An individual has the right to return tax, both through the federal tax service inspection and through his employer, where he works on a permanent basis.

The tax deduction reduces the total amount of tax contributions, which amount to 13% of the amount of income.

At its core, a tax deduction is a payment within a certain period without any contributions to the state budget.

In some examples, funds are also provided for permanently refundable tax contributions. Each applicant can determine the amount of tax deduction independently.

This article provides information on how to calculate your tax deduction. Each applicant can independently determine the amount of deduction due to him.

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Principles of calculation

The amount of the deduction reduces the tax rate or the amount of qualifying income on which taxes will be levied. When calculating, you must adhere to the following rules:

• The amount of the refund should not be more than 13% of the tax contributions provided by the citizen.
• Deductions can be provided only to citizens who make tax contributions to the budget by declaring their own income, or by providing certain services or receiving royalties, deductions in connection with the increase in the value of securities, etc.
• Consequently, the deduction can be provided to citizens and individual family members. You can apply for a tax refund for treatment, education, and there is always the opportunity to take advantage of the benefits provided to your relatives.
• In the process of calculating the amount of the refund, income is taken into account, which, in accordance with the law, is taxed at a 13% rate. If taxation is carried out according to the so-called simplified taxation, corresponding to 6% of income, then no benefits will be obtained.

The amount is determined by the amount of tax that the citizen provided to the Federal Tax Service for the previous year.

Example

In accordance with the law, the following limits are established:

• 2,000,000 rubles is the maximum amount of income for which citizens are entitled to a tax benefit.
• The tax should not be less than 13% of the total cost of living space.
• Tax will not be withheld from your salary until the full amount due has been returned.

For example, with an annual income of 360,000 rubles, the amount of personal income tax for the total period is 46,800 rubles. a citizen can receive 260 rubles back. If he receives white wages consistently, it will take him about 5 years and 7 months for the full amount due to him to be provided.

From the beginning of the last year, it is permissible to use the deduction once until the maximum amount is repaid.

If, after purchasing a home, the deduction amount is 200,000 rubles, when completing another real estate transaction, he will be allowed to claim a refund of an additional amount of 60,000 rubles.

Before calculating the amount of property deduction after purchasing an apartment or house, the applicant is required to register the purchased object as ownership.

Additional instructions

A tax deduction is considered an amount that reduces the amount of means of payment provided by citizens as regular tax contributions.

Individual entrepreneurs are entitled to only 87% of their income.

They are obliged to give the rest to the state budget.

13 rubles per hundred are also deducted from the salaries of full-time employees.

These funds can be returned as a tax deduction in certain situations, for example when purchasing an apartment. This is regulated by the provisions of Art. 220 Tax Code of the Russian Federation.

Tax deductions from the income of individuals are carried out:

• Through the employer himself by regular deductions from wages.
• Through the tax authority by submitting a declaration for the reporting period.

The reporting period is taken to be the calendar year preceding the reporting procedure to the Federal Tax Service. Tax returns are submitted regularly around April 30th. This rule does not apply to people purchasing real estate.

They have the opportunity to provide declarations throughout the calendar year, but not earlier than one year after the end of registration of the drawn up property agreement.

When determining the amount of the deduction due for payment, the tax organization provides several possible methods:

• Straight.
• Settlement.

Direct is considered the highest priority and widespread. This method is based on documents indicating payment for living space in accordance with the provisions of the current Art. 53 and 54 of the Tax Code of the Russian Federation.

The tax base is a cost, physical, or other characteristic of the object of taxation under consideration. The tax rate is the amount of tax charges for a specific unit of measurement of the established tax base.

The Tax Code of the Russian Federation defines all amounts of required contributions and preferential deductions. After reading the information presented in this article, no one will have any questions about how to calculate the tax deduction for a mortgage.

Submit your question in the form below

A tax deduction when purchasing an apartment consists of returning to the buyer from the state budget part of the income tax he paid.

This deduction is called property.

If you are officially employed and receive a salary, then from this salary your employer withholds income tax (personal income tax) in the amount of 13% in favor of the state.

If you buy an apartment, the state allows you to reduce your taxable income. As a result, the tax base is reduced and you have the right not to pay income taxes for some time or to return previously paid ones.

When it comes to deductions, there are two concepts: the amount of deduction and the amount of tax due. Tax deduction amount- this is the amount by which you can reduce your income when buying an apartment. Amount of tax to be refunded- how much money can actually be returned from the budget. In other words, the refund amount is 13% of the deduction amount.

Deduction amount

The amount of the deduction is the amount of your expenses associated with the purchase of an apartment. However, it cannot be more than the established maximum threshold of 2,000,000 rubles. In other words, the maximum deduction when purchasing an apartment is 2,000,000 rubles, which means the maximum amount of taxes that can be refunded:

Max. Personal income tax to be returned = (2,000,000 rubles × 13%) = 260,000 rubles.

A few examples:

For what period can personal income tax be returned?

The right to receive a tax deduction when purchasing an apartment occurs:

• From the moment of signing the acceptance certificate of the apartment from the builder when buying an apartment in a new building.
• From the moment of state registration of property when buying an apartment in a secondary market.

You can return personal income tax from this moment and for all subsequent years. That is, you can use the deduction for as long as you like until the state returns the entire due amount.

However, you can apply for a personal income tax refund only for the previous 3 years. When purchasing an apartment in 2018, you can only return personal income tax for 2017, 2016 and 2015. And for all the subsequent ones. An application for deduction for the year is submitted next year. For example, to receive a deduction for 2018, the application must be submitted in 2019.

For pensioners There is an exception: they can receive a deduction for the previous three years, even if the apartment was purchased later.

The statute of limitations for receiving a tax deduction under the Tax Code of the Russian Federation has not been established.

Can a deduction be used multiple times?

Before 2014, the deduction could only be received once, that is, for one apartment.

Starting from 2014, one person can use the deduction several times, but the general limit is RUB 2,000,000. per person is still preserved. If you bought one apartment for less than 2 million rubles, then you can use the rest of the deduction when buying another apartment.

You can return a maximum of 260,000 rubles over your entire life. regardless of the number of apartments purchased.

If you used your deduction before 2014, the new balance carryover rules do not apply to you.

If there are several owners

Starting from 2014, all owners of the same apartment can receive a tax deduction. Previously, only one owner had such a right.

For example, if a husband and wife bought an apartment and both are owners, they both have the right to a deduction, that is, each can return 260 thousand rubles.

When does the right to deduction arise?

The right to a deduction when purchasing an apartment arises if the following conditions are simultaneously met:

1. You must be a tax resident of the Russian Federation (live in Russia for at least 183 days during the year)
2. It is necessary to confirm with documents the expenses for purchasing an apartment.
3. It is necessary to have title documents. For a new building this is an apartment acceptance certificate, for secondary housing - a certificate of ownership or an extract from the Unified State Register of Real Estate
4. The seller is not your close relative.
5. The apartment is located in Russia.
6. The apartment was purchased without using maternal capital.

Tax deduction for individual entrepreneurs

Individual entrepreneurs are not entitled to a deduction because they do not pay income tax. They have a different tax - it doesn't apply.

Documents for registration of deduction for an apartment

• Declaration in form 3-NDFL (application for deduction).
• Certificate 2-NDFL from the accounting department at the place of work for each year (if you receive a deduction for several past years at once).
• Certificate of ownership (not issued since 2016) or extract from the Unified State Register of Real Estate.
• Apartment purchase and sale agreement (only if the apartment was purchased on the secondary market)
• An agreement on shared participation in construction or an agreement on the assignment of rights of claim (only if the apartment was purchased on the primary market).
• Certificate of acceptance and transfer of the apartment from the developer (only if the apartment was purchased on the primary market).
• Payment documents confirming the transfer of money to the seller (bank statements, receipts, etc.).

It is enough to provide copies of all the above documents, except for the 3-NDFL application.

Refund of mortgage interest

In addition to part of the money spent on housing, you can also return part of the money spent on paying interest on the mortgage with which this property was purchased. Return of interest also applies to property deduction.

In order to return 13% of the paid loan interest, you must fill out the relevant data in the same application (3-NDFL declaration). Namely, you need to indicate the amount of interest on the mortgage for the entire term.

Additional documents will be required loan agreement And certificate from the bank about interest paid.

There are also limits here. The maximum amount of deduction for interest repayment is 3,000,000 rubles, which means you can return it 390,000 rubles. But this restriction appeared only in 2014. Before this, there were no restrictions on the amount of refund.

In this section we will provide examples of calculating property tax deductions in different situations.

NOTE:

• A tax deduction is the amount by which the tax base is reduced. At the same time, you can get back 13% of the tax deduction amount.
• Due to the fact that from January 1, 2014, a number of changes were made to the Tax Code, in some cases the features of obtaining a deduction differ depending on whether the housing was purchased before January 1, 2014 or after. For such cases, two separate examples are presented.

Example 1: Buying an apartment

In 2018, Ivanov A.A. I bought an apartment for 2 million rubles.

In 2018, Ivanov A.A. earned 50 thousand rubles a month and paid a total of 78 thousand rubles. income tax for the year.

Calculation of deduction:
In this case, the amount of property deduction is 2 million rubles (i.e. you can return 2 million rubles x 13% = 260 thousand rubles). But for 2018 itself, Ivanov will be able to return only 78 thousand rubles of the income tax he paid (and he will be able to return 182 thousand in the following years).

Example 2: Receiving a deduction by an individual entrepreneur using the simplified tax system

Conditions for purchasing property:
In 2018 Petrov P.P. bought an apartment for 3 million rubles.

Income and income tax paid:
Petrov P.P. works as an individual entrepreneur under a simplified taxation system and, accordingly, does not pay personal income tax at a rate of 13% (income tax).

Calculation of deduction:
The maximum deduction amount for an apartment is 2 million rubles. (i.e. you can return until 2 million rubles. x 13% = 260 thousand rubles). But since Petrov P.P. did not pay income tax in 2018, he will not be able to receive a tax deduction for this year. If Petrov P.P. in the future, if he gets another job (where he will pay income tax), he will be able to apply for a tax deduction and get back up to 260 thousand rubles.

Example 3: Buying an apartment with a mortgage

Conditions for purchasing property:
In 2018, Ivanov I.I. purchased an apartment for 8 million rubles, while he took out a mortgage loan for 6 million rubles. According to mortgage loan interest in 2018, Ivanov I.I. paid 100 thousand rubles.

Income and income tax paid:
Ivanov I.I. earned 3 million rubles in 2018, from which he paid income tax.

Calculation of deduction:
The maximum deduction amount for property is 2 million rubles. Additionally Ivanov I.I. can receive a tax deduction in the amount of 100 thousand rubles. on mortgage interest paid. Total for 2018 Ivanov I.I. will be able to return 2 million 100 thousand rubles. x 13% = 273 thousand rubles. He will be able to return this entire amount at once, because... the income tax he paid is more than 273 thousand rubles.
In subsequent years, Ivanov I.I. may also receive a tax deduction on mortgage interest (direct housing deduction has already been exhausted). Moreover, since the loan agreement was concluded after January 1, 2014, the maximum amount of mortgage interest deduction that he can receive is 3 million rubles. (390 thousand rubles to be returned).

Example 4: Purchase of property by spouses in joint ownership (from January 1, 2014)

Conditions for purchasing property:
In 2018, the couple Vasiliev V.V. and Vasilyeva A.A. purchased an apartment worth 5 million rubles. into joint ownership.

Income and income tax paid:
For 2018 Vasiliev V.V. earned 2.5 million rubles, and Vasilyeva A.A. 3 million rubles

Calculation of deduction:
In case of joint ownership, the tax deduction can be redistributed in any shares. At the same time, from January 1, 2014, the deduction limit in the amount of 2 million rubles was lifted. to a housing facility. The Vasiliev spouses can distribute the tax deduction in equal shares (50% to the husband and 50% to the wife), and in 2019 each of them will receive a deduction in the amount 2 million rubles (maximum deduction amount per person) × 13% = 260 thousand rubles.

Example 5: Purchase of property by spouses in joint ownership (before January 1, 2014)

Conditions for purchasing property:
In 2013, the couple Vasilyev V.V. and Vasilyeva A.A. purchased an apartment worth 5 million rubles. into joint ownership.

Income and income tax paid:
Vasilyeva A.A. does not work.

Calculation of deduction:
In case of joint ownership, the tax deduction can be redistributed in any shares, but since the housing was purchased before 2014, the maximum deduction amount for both spouses is 2 million rubles. The Vasiliev spouses can distribute 100% of the tax deduction (2 million rubles) to V.V. Vasiliev. Despite the fact that the apartment was purchased in 2013, in 2019 Vasiliev can submit a declaration only for the last three years: 2018, 2017 and 2016.

Example 6: Purchase of property in shared ownership (from January 1, 2014)

Conditions for purchasing property:
In 2018, Vasiliev V.V. and Romashkova A.A. purchased an apartment worth 5 million rubles. into common shared ownership (each of them owns ½ of the apartment).

Income and income tax paid:
For 2018 Vasilyev V.V. earned 2.5 million rubles, from which he paid income tax. Romashkova A.A. did not work.

Calculation of deduction:
In case of shared ownership, the tax deduction is distributed among the owners in accordance with their shares. Moreover, for housing purchased after January 1, 2014, the limit of 2 million rubles was lifted. for the entire property. Based on this and the shares of the owners (50% each), V.V. Vasiliev. and Romashkova A.A can be provided with up to 2 million rubles. (maximum deduction amount per person) property tax deduction. At the same time, in 2019 Vasiliev will be able to regain 2 million rubles × 13% = 260 thousand rubles. for 2018, and Romashkova will be able to receive a tax deduction when she gets a job (and pays income tax).

Example 7: Purchase of property in shared ownership (before January 1, 2014)

Conditions for purchasing property:
In 2013, Vasiliev V.V. and Romashkova A.A. purchased an apartment worth 5 million rubles. into common shared ownership (each of them owns ½ of the apartment).

Income and income tax paid:
Romashkova A.A. does not work.

Calculation of deduction:
In case of shared ownership, the tax deduction is distributed among the owners in accordance with their shares. At the same time, for housing purchased before January 1, 2014, there is a limit of 2 million rubles. for the entire property. Based on this limitation and the shares of the owners (50% each), Vasiliev V.V. and Romashkova A.A can be provided with up to 1 million rubles. property tax deduction. At the same time, in 2019, Vasiliev will be able to submit a 3-NDFL declaration and return 1 million rubles × 13% = 130 thousand rubles. for 2018, 2017 and 2016. Romashkova will be able to receive a tax deduction only when she gets a job (and pays income tax).
Romashkova does not have the right to refuse a tax deduction in favor of V.V. Vasiliev. (as is possible with joint ownership).

Example 8: Buying an apartment using maternity capital

Conditions for purchasing property:
In 2018, Vasilyeva E.E. purchased an apartment for 1.7 million rubles, with 400 thousand rubles. She paid for it using maternity capital funds.

Income and income tax paid:
In 2018, Vasilyeva earned 1 million rubles, from which she paid 130 thousand rubles. income tax.

Calculation of deduction:
A tax deduction is not provided for the amount of maternity capital, so the deduction amount for Vasilyeva will be 1700 thousand rubles. – 400 thousand rubles. = 1300 thousand rubles.(i.e. she can return it before 1300 thousand rubles. x 13% = 169 thousand rubles.). At the same time, in 2019, for 2018, Ivanova will be able to return only 130 thousand rubles of income tax paid to her. 39 thousand rubles. she will be able to return in the following years.

Example 9: Property acquired before 2008

Conditions for purchasing property:
In 2007, Sidorov S.S. I bought an apartment for 2 million rubles, but Sidorov decided to receive a tax deduction for this apartment only in 2019.

Amount of income tax paid:
In 2016-2018 Sidorov S.S. earned 360 thousand rubles a year and paid 46 thousand rubles a year in income tax.

Calculation of deduction:
For property acquired before 2008, the maximum tax deduction amount is 1 million rubles. (accordingly, the maximum amount that Sidorov can return will be equal to 1 million rub. x 13% = 130 thousand rubles.).
According to the law, a tax deduction can be issued for no more than the last 3 years (not earlier than 2016 in our case).
Therefore, in 2019, Sidorov S.S. will be able to issue a deduction and return 46 thousand rubles. for 2016, 46 thousand rubles. for 2017 and 38 thousand rubles. for 2018. After which the deduction will be completely exhausted.