Author of the article Marina Afanasyeva Tax consultant with 4 years of work experience.
Hello. When purchasing real estate, pensioners have their own characteristics in obtaining a tax deduction. There is a lot to consider here - whether the pensioner is working or not, when he bought the property and when he retired. I will analyze individual situations and describe all the points according to the principle “from simple to complex”, I will give examples - everything for a better understanding.
In this article I will describe the deduction when buying an apartment without a mortgage and other subsidies. Our main article is all about property deduction.
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Transferring property deductions to previous years for a pensioner
Let us remind you: the right to a tax deduction comes after obtaining ownership of housing. This is either the moment of transfer of the apartment according to the Transfer and Acceptance Certificate (for DDU), or the moment of state registration of property rights.
Until 2012, these rules applied to everyone, including pensioners. From 01/01/2012, after the entry into force of Federal Law No. 330-FZ of November 21, 2011, Part 2 of Art. 220 of the Tax Code of the Russian Federation, and preferential conditions have been introduced for pensioners.
Now pensioners can receive a property deduction for the previous three years, regardless of when they received the right to own their home. This means that the pensioner’s deduction will include those years when he was still working.
This is what clause 10 of Art. sounds like. 220 Tax Code of the Russian Federation:
“For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three, immediately preceding the tax period in which the carried forward balance was formed property tax deductions."
In fact, a retiree can receive a principal and mortgage deduction for four years, including the year in which the non-carryover balance was incurred. Below we will tell you in more detail and show examples.
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Features of personal income tax return for pensioners
Without any special features, while maintaining standard technology, a tax deduction is provided for pensioners in 2021 if they do not quit their jobs, but continue to work as before. The situation is the same when they go to work under an agreement or contract. A special option for compensation payments from the state is the transfer of deductions from previous periods.
Property tax deductions are issued for purchased property in parts or the entire amount without differentiation into periods. The latter scheme may be used if the maximum amount of compensation allows it. You are allowed to receive money for a newly purchased house, for residential square meters that became property several years ago. At the same time, a specific period for registering property is not specified, but there is a maximum maximum for filing an application for reverse payments.
The main condition is that taxes be paid. Money in the form of compensation for funds spent on a purchase is issued by the fiscal service even when the citizen is not actively working at the enterprise. If the deadline for the implementation of compensation payments has not passed, the pensioner has the same grounds for this assistance from the state as an ordinary employee of a company or state-owned enterprise.
The applicant calculates compensation and indicates the current year 2021 as the starting year for recalculating obligations to the state.
The law allows the return of personal income tax money no more than three years from the date the applicant ceases paying fiscal contributions. In this case, this means retirement or transition to unemployed status after retirement.
It is not necessary to receive payment for going to work every day. Money is also declared from indirect profits. Any person who has rented out a garage, part of a house, or land can use the system of budget discounts and receives money drawn up under an agreement and with the payment of deductions.
In addition to rental relations, the same list includes resources that a citizen receives in the form of income to an account or in cash for a transaction for the sale of housing. This may also be the sale of other objects that are subject to personal income tax.
If the calculation of the refund is made by the enterprise or company where the pensioner works, then they can independently recalculate the application and coordinate all further actions to reduce the citizen’s taxation directly. That is, the fiscal service and accounting department of the enterprise then operate.
The only action required from the applicant is to submit information in the form of an application and calculation. It requires you to indicate your amount of compensation, according to the amounts submitted to the tax office for the purchase/sale transaction. There may be other cost options:
- repair estimate;
- estimate for the design and reconstruction of the building with mandatory transfer to the status of premises suitable for living.
How to get a deduction when buying an apartment for a working pensioner
How to get a tax deduction when a person has already earned a pension, but is in no hurry to stay at home and continues to work?
The law establishes that the main criterion for processing payments is the availability of deductions. The social status of the applicant in this case does not matter. That is, working pensioners undergo the same usual recalculation of income tax when buying an apartment as working people. The legislation does not differentiate between recipients of reverse payments by belonging to the category of working or non-working.
The norm prescribed in the legislation is addressed to all categories of residents (permanently residing in the Russian Federation) and paying a thirteen percent rate of personal income tax.
The refund accrual is carried out by the fiscal service upon personal application and after registration of such paper (electronic version) with the fiscal authority. After this, you will need to contact the company. There, a deduction is made in the form of salary growth and mutual settlement between the employer and the state.
You can receive compensation yourself after the tax service has decided to grant a discount.
How to get a tax deduction when buying an apartment for non-working pensioners in 2021
Let's look at how to return 13 percent from taxes for a non-working individual. And at the same time, the applicant made a significant purchase with accumulated funds? Two possible situations should be distinguished:
- the applicant has only the money that the state gives him as pension social security, and the recipient does not have a job in public or private commercial structures;
- There is money from the state (pension), and indirect income or salary from a registered place of work.
A non-working citizen must determine the payment period - it should be no more than three years. In this case, the period of acquisition of real estate is not taken into account and should be a reasonable limit. The property is registered only in the name of the person submitting the documents, that is, the applicant, for a reverse amount from the budget.
In practice, this would look like this for those retiring in 2019:
- payment period is no more than three years from the date of filing the declaration in 2020 - for 2019–2017 inclusive;
- money is withdrawn from the current accounts of treasury services and transferred to a specific applicant;
- Data verification can take from one to several months.
Can a non-working pensioner count on a reverse payment if he became the owner of real estate five years ago? Yes, he can, but only if he remained a tax payer no later than three years ago.
A working citizen who has reached the age at which he has the right to go on vacation based on his length of service and insurance payments, his status does not differ from that of an ordinary worker. His employment relationship must be formalized, and both wages and the amount of tax deductions established by law must be accrued for the work.
What is paid in the form of pension proceeds will not be included in compensation calculations. This money is issued directly by the state, without deductions on income from individuals. Let us remember the previously stated rule - deductions go only with personal income tax. Therefore, a pensioner or other recipient of social assistance should not count on such a refund.
The exception would be when a citizen has another way to earn money, and it is officially registered.
Receiving a property deduction if you have additional income
Let us clarify the position on the situation when a property deduction when purchasing land or an apartment can be carried out from indirect income:
- leasing, with the execution of an agreement and payment of taxes, a garage, summer house, other property, for example, cars, equipment and commercial premises;
- there is an officially registered receipt of income in the form of payment for a real estate asset provided in installments;
- funds from the fulfillment by the parties of the agreement with the full implementation of all tax deductions.
When a pensioner who combines work and pension status buys an apartment, he receives a full standard compensation rate of 13% with personal income tax.
As in other circumstances, the applicant must contact the fiscal service and the employer (if there is one) to implement the payment mechanism.
A working pensioner stopped working
Can a pensioner receive tax benefits if he is not registered as working? Or, if his work contract is terminated at the time of filing the declaration? Or if he retired not in February, but, say, in June? And one more important question: can ex-employees receive a tax deduction not partially, but completely?
For the legislation, such nuances do not matter, since two conditions remain fundamental - the availability of payments in the previous period, and the opportunity to take advantage of personal income tax benefits.
That is, if there is an acquisition this year, it is necessary to systematically prepare for filling out the declaration in 2021. This is when the period begins when it is possible to reserve a reverse payment.
The right to receive reverse payments always works if there were payments in the previous period for tax obligations. A non-working person receives a tax discount on the purchase of an apartment after verification of data by the fiscal service and submission of a declaration. It is necessary to justify the fairness of the deduction. If there are no gaps in the length of service and personal income tax payment, then the payment can be postponed for no more than three years. That is, in the fourth year from the date of the last payments, the pensioner can receive compensation.
Typical life situation: the applicant retires three years ago, and does not mind receiving reverse additional payments. The first requirement has been met - the time limit has not been exceeded. The second requirement is maintaining resident status (non-residents pay a different rate). That is, the applicant must reside in Russia for at least ½ year.
The third important point is that it is necessary to submit three declarations based on the results of previous periods. This allows the fiscal service to assess the financial situation and the legality of charges for such a transfer from the budget.
Deduction for the purchase of housing in common ownership of retired spouses
Is housing compensation due if one of the spouses has the opportunity to receive limited compensation, but the other does not? Yes, the law provides such a right. Actually, this is one of the options when a male or female pensioner cannot show official earnings in full before retirement.
Either spouse has the full right to a tax deduction. Family relationships must be officially recorded. The applicants have marriage certificates and maintain common affairs and a common household.
This gives the right to receive benefits from the state, since, in fact, such discounts are provided not to a specific citizen, but in his person - to the family of a pensioner.
Tax deduction for military pensioners
In fact, it is not provided to this category of citizens. A tax refund when purchasing an apartment is possible only when the personal funds of a military person or a person equivalent to a military personnel were invested in the purchase of housing.
In this case, the deduction for the apartment is the same 13% of the contract price, but in this case the amount of costs is determined based on the citizen’s personal investment. That is, if the apartment cost 1 million rubles, and 300 thousand of them were paid by the applicant, then it is from this amount that he has the right to count on compensation. As in other cases, a declaration is submitted, a package of documents confirming ownership is drawn up, which must specifically indicate the share of investment of personal funds, as well as obtaining the right of personal ownership of housing.
These payments, if verified by the tax service, are paid from the next year after filing the application.
The apartment was purchased in retirement
If you bought an apartment when you were already a pensioner, then the year of purchase is the same “tax period in which the carryover balance of property tax deductions was formed.” It doesn’t matter whether you bought a home with your own funds or took out a mortgage loan.
The next year you submit documents to the Federal Tax Service and receive a property deduction for three years plus for the year you bought the home.
Reason: letters of the Ministry of Finance of the Russian Federation dated February 12, 2015 N 03-04-05/6179, April 28, 2012 N 03-04-05/7-577, Federal Tax Service of Russia dated August 29, 2012 N ED-4-3/ [email protected]
Example:
In 2021 you became a pensioner, and in 2021 you bought an apartment. In 2021, you are eligible to receive the deduction for 2021, 2021, 2021 and 2017.
But since in 2021 you were already retired and did not pay personal income tax, you are not entitled to a deduction for 2021.
For 2021, you will receive a deduction for the months you were still working before you retired, and 2021 and 2021 will be counted in full.
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You can distribute the deduction to your spouse
If an apartment was purchased during marriage, each spouse has the right to a deduction from half the cost of the apartment. It doesn’t matter if the apartment is registered as joint ownership or only for one of them. The apartment is still considered the common property of both spouses - clause 1 of Art. 256 of the Civil Code of the Russian Federation and clause 2 of Art. 34 RF IC. Our detailed article is a property deduction for spouses.
Spouses have the right to distribute the deduction in any proportion by agreement - paragraphs. 3 p. 2 art. 220 Tax Code of the Russian Federation. By default, each spouse has 50 to 50. But you can distribute, for example, 60 to 40. Up to 100% for one spouse, and 0% for the second.
You can distribute the entire deduction to the first spouse even when - 1) the second spouse does not work and does not pay personal income tax - letter of the Ministry of Finance dated March 29, 2021 N 03-04-05/18320. 2) the apartment is fully registered in the name of the second spouse - letter from the Ministry of Finance dated March 18, 2015 No. 03-04-05/14480. The main thing is that the first spouse, to whom the entire deduction will be distributed, has not previously received it himself for other real estate.
When redistributing the deduction, do not forget that everyone can return only 260 thousand rubles. You cannot return more than this amount - neither for yourself nor for your spouse. Therefore, there is no point in distribution if the apartment was purchased by the spouses for 4 million rubles. and higher. Now examples.
EXAMPLE No. 1: In 2021, spouses Andrei and Marina bought an apartment for 4.6 million rubles. Registered as joint property. Although each spouse gets 13% * (4.6 million / 2) = 299 thousand, each spouse can only return 260 thousand rubles.
Andrey retired in 2014 and does not work anywhere. Marina works and pays personal income tax. Andrey cannot return personal income tax for the last 4 years. He has nothing to return. And there is also no point in distributing your deduction to Marina, because the spouse will already receive the maximum 260 thousand rubles.
EXAMPLE No. 2: In 2021, spouses Artem and Olga bought an apartment for 3.2 million rubles. Each spouse will have a deduction of 13% * (3.2 million / 2) = 208 thousand rubles.
They can submit documents for deduction only in 2021. Olga officially works and is not a pensioner. Artem retired in 2021, but also still works. Olga can return personal income tax for the previous year every year. Artem, as a pensioner, can return personal income tax for the last 4 years - for 2021, 2021, 2021 and 2021. Therefore, they should write an application for the distribution of the deduction. Each citizen can return only 260 thousand rubles, i.e. 13% from 2 million rubles. Therefore, in the statement they indicated that Artem’s expenses for the purchase amounted to 2 million rubles, and Olga’s expenses amounted to the remaining 1.2 million rubles.
The apartment was purchased before retirement
If you bought an apartment or house before you retired, then, according to Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/40681 dated July 12, 2021, you do not have to wait for next year and file a declaration in the year of retirement for the previous four years.
In this case, the requirement to submit documents to the Federal Tax Service is also retained no earlier than the next year after receiving ownership of the housing.
Please note that if, before retirement, you have already received a tax deduction for the years for which you now have the right to carry forward, a repeated payment or shift to other periods is not provided for by law.
Example:
In 2021, you purchased a home. In 2021, we received a tax deduction for 2021. You retired in 2021.
Now you can take advantage of the legislative benefit and return tax in 2021 for previous periods: 2021, 2021, 2021, and 2017.
You already received a deduction for 2021 when you were not yet a pensioner, which means the deduction remains for 2021, 2021 and 2021.
In 2022, you can take a 2021 deduction for the months you were still working.
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Changes for 2021
At first, the use of transferring deductions for pensioners began in 2012, but was intended for small categories of persons. This benefit was used only by those pensioners who did not work and did not have other sources of income from which a tax of 13% could be collected.
But since 2014, those pensioners who have received a pension due to age or for other reasons can also take advantage of this right.
Necessary papers for a pensioner to apply for a tax deduction in 2021:
- an application drawn up according to a sample specified by law;
- a declaration, if the refund is issued for the tax for the previous year, or several declarations, according to the number of years for the refund;
- confirmation of the certificate of ownership (agreement, deed, extract from the Unified State Register; in circumstances where the certificate has not yet been issued);
- pensioner's ID;
- Marriage certificate;
- application for division of tax deductions between spouses (if necessary);
- certificates in form 2-NDFL about income for previous years;
- payment documents on expenses incurred.
When receiving a deduction for the purchase of real estate, pensioners must send the above papers to the Federal Tax Service and after four months a refund is made.
Pensioners who divide the tax deduction in percentage shares, like other categories of citizens, must keep in mind that in the event of the death of a citizen who has not received his full share of the deduction, this balance is not transferred to the remaining citizen.
The apartment was purchased in the year of retirement
If you bought an apartment or house in the year of retirement, then you must submit documents for personal income tax refund no earlier than next year.
At the same time, you have the right to a property tax deduction, including a mortgage deduction, for four years: for the year you bought a home and retired, and for the three previous years.
Example:
You became a retiree in 2021 and bought a house that same year.
You have the right to receive a tax deduction in 2021:
for 2021 (“the tax period in which the carryover balance of property tax deductions was formed” from clause 10 of Article 220 of the Tax Code of the Russian Federation),
for 2021, 2021 and 2021 (“preceding tax periods, but not more than three”).
Let's highlight the main points:
Documents for a tax deduction are submitted the next year after purchasing a home or later - there is no time limit.
If you bought an apartment in 2021, then 3-NDFL declarations and an application for deduction are submitted to the Federal Tax Service in 2021. In this case, you will receive a deduction for 2021, 2021, 2021 and 2021.
The main deduction and the mortgage deduction for a pensioner are due only for the last four years. If you file returns in 2021, you cannot receive a property deduction for 2021.
You can return income tax only for those years when you worked and paid 13% personal income tax. Or they had other income for which they paid tax.
If the carryover period falls in a year when you were already retired and had no taxable income, the tax deduction for that year is not provided and is not carried forward to another year.
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How to file a tax return
There are three options for submitting deduction documentation.
“Live” appearance at the tax office or MFC.
The owner or his representative (using a notarized power of attorney) only needs to visit the territorial Federal Tax Service Inspectorate (MFC). The return package is handed over to the specialist at the appropriate window (the administrator or any other employee of the Federal Tax Service (MFC) will tell you the number/location of the window). You need to bring with you both copies (which you submit to the tax office) and originals (which you simply show to a specialist to verify copies). The inspector must put a mark (position, full name of the inspector, his signature, date) on the acceptance of the declaration on its copy. Therefore, you should immediately submit two copies of 3-NDFL (one to the Federal Tax Service (MFC), the other to mark yourself). It is advisable to provide an inventory of the package of documents, which the specialist will sign. This method is convenient because upon delivery, they immediately point out shortcomings that can be quickly corrected.
Mailing.
The deduction package can be sent by registered mail with a list of attachments. In this case, delivery is carried out by any postal institution (Russian Post, courier services, etc.). The date of presentation to the Federal Tax Service will be the date on the postal receipt. The sent package should be submitted in notarized copies (this will ensure the authenticity of the documents and will remove many questions from the Federal Tax Service). In this case, copies of documents for the apartment are submitted at a time on the first application, minus the deduction.
Through the Internet
Sending is possible electronically from the “personal account” on the Federal Tax Service website. You can send not only a 3-NDFL declaration, but also an application to confirm the deduction, an application for a tax refund and attach copies of electronic documents. To do this, you need an electronic signature (if the taxpayer does not have his own electronic signature verification key certificate, then on the tax service website you can order an electronic signature for tax document flow).
Recently, deductions can be claimed through the State Services portal.
Tax deduction for a working pensioner
Until 2014, working pensioners did not have the right to transfer the property deduction - both the main one and the return of mortgage interest. Changes to the Tax Code that came into force on January 1, 2014, abolished this condition.
Now, any category of pensioners - both those with additional income and those who receive only a pension - are allowed to transfer the tax deduction for housing to the previous three years.
Grounds: clause 10 of Art. 17 _ _ April 2014 No. 03-04-07/17776.
Example:
In 2021, you retired but continued to work. We bought a house in 2020.
In 2021, you are eligible to file property deductions for 2021, 2021, 2021 and 2021.
If the personal income tax paid by you during these years does not cover the tax deduction due to you, you will receive the rest in the future. To do this, in 2022 you will submit a declaration for 2021, in 2023 - for 2022, and so on, until the deduction is completely exhausted.
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Approval and payment
You should be aware that the requested amount for payment can be paid in the absence of debts on any taxes. But this applies to cases where the declaration is not submitted for the current period, but corrective declarations for the missing years (within the three previous years). And until the debt is repaid, payment will not be received. By the way, the debt can be paid off with a deduction, even for other types of tax.
Links to legislative acts
- Article 78 of the Tax Code of the Russian Federation. Offset or refund of amounts of overpaid tax, fee, insurance premiums, penalties, fines
- Article 220 of the Tax Code of the Russian Federation. Property tax deductions
- Article 229 of the Tax Code of the Russian Federation. Tax return
- Letter of the Ministry of Finance of the Russian Federation No. 03-04-07/40091 dated July 13, 2015
- Letter of the Ministry of Finance of the Russian Federation No. 03-04-07/17776 dated April 17, 2014
- Appendix No. 8 to the Order of the Federal Tax Service of Russia No. ММВ-7-8/ [email protected] dated 02.14.2017
- Order of the Federal Tax Service No. ММВ-7-11 / [email protected] dated 10/03/2018 “On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return on the income of individuals in electronic form"
If the pensioner has additional income
In order to take advantage of the tax deduction, a pensioner can take into account any taxable income.
Reason: Letter of the Ministry of Finance of the Russian Federation dated March 6, 2013 N 03-04-05/7-181, December 21, 2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of the Russian Federation dated April 6, 2011 N KE-4-3/ [email protected]
What could be such income:
- sale of real estate - apartments, cottages, garden plots, etc.;
- renting out an apartment;
- car rental;
- additional non-state pension;
- salary for a working pensioner.
Example:
You are a pensioner and rent out an apartment. You officially declare your rental income and pay 13% personal income tax.
In 2021 you are buying a house. Starting from 2021, you will enter into your 3-NDFL declaration not only rental income, but also information for property deductions for the house.
As a result, until you completely exhaust the tax deduction, you will not have to pay taxes on renting out the apartment.
Example:
You are a pensioner and in 2021 you decided to sell the apartment that you bought in 2019 under a sales contract.
Since you have owned the apartment for less than three years, you must pay 13% on the income received from the sale. Don't forget to take into account the standard deduction of 1 million rubles, which will reduce your tax base.
Let's assume that you are selling an apartment for 2 million rubles. Then, having applied the deduction, you will have to pay tax not on the entire amount, but minus 1 million rubles of the standard deduction. The amount of mandatory tax will be 130 thousand rubles.
In the same 2021, you buy a house for 4 million rubles. The maximum allowable amount of property deduction is 2 million rubles. This means you can return 260 thousand to your account.
Since both transactions took place in the same year, it is possible to offset the tax and deduction. From 260 thousand rubles of tax refund we subtract 130 thousand rubles of tax, we get 130 thousand rubles of the difference due to you.
Thus, you not only do not pay tax on the sold apartment, but also have the right to receive a tax refund in the amount of 130 thousand rubles if you have taxable income. If there is no income, the balance of the deduction does not expire and can be received in the future when such income appears.
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Documents for filling out the declaration
The papers required to provide a property deduction should be submitted to the Federal Tax Service at the place of registration.
Table 1. Standard list of documents
| Required documents |
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Don’t know how to fill out forms 2-NDFL and 3-NDFL? You can familiarize yourself with these topics on our portal. Step-by-step instructions, sample forms, and how to avoid basic mistakes when filling out a declaration.
If a pensioner who owns real estate is legally married, an additional copy of the marriage certificate must be provided.
After submitting the papers to the tax office, verification of the information provided will begin. Data inspection takes up to 3 months. If a positive decision is made, the tax service pays the agreed amount to the current account within 1 month.
Receiving a property deduction for a retired spouse
If a pensioner has no income, then his working spouse can receive a tax deduction when purchasing an apartment or other housing. To do this you must be officially married. We covered this topic in detail in the article “How to distribute property deductions between spouses.”
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What documents are required for a pensioner to make a deduction?
The list of documents for tax deduction consists of a set of property and financial data, sealed by a notary, state registrar and presented to the tax service.
A refund of 13 percent of the real estate transaction is possible upon presentation of the purchase/sale agreement. A fully completed personal income tax declaration form is also required for submission to the tax authority.
In order for a pensioner’s tax deduction to be fully processed, confirmation of the applicant’s personal data will be required in the form of a copy of a passport or other document. If a non-internal passport of a Russian citizen is used, it must 100% reliably identify the applicant as a citizen of the Russian Federation with residence at a specific address. This is necessary to check documents for registration of real estate and reconcile data on receipts from the enterprise or the citizen himself before receiving a deduction.
The application must indicate that the citizen is asking to reduce obligations to the state in the amount of the required 13% of the cost of the object.
How to apply for a benefit?
To receive a property payment of 13%, a pensioner must complete the following steps:
- Purchase real estate by completing all documents confirming ownership.
- Obtain a certificate from the accounting department from your place of work confirming payment of income tax in form 2-NDFL.
- Fill out a tax return with the fiscal authority at your place of residence.
The refund amount includes not only the funds spent on the purchase of housing, but also money for repairs carried out in it. To do this, the purchase and sale agreement must indicate that the apartment or house was purchased with defects and a number of unfinished works.
After submitting all documents to the tax office, the authenticity and reliability of the provided data will be checked within 3 months. Next, the pensioner will receive a notification that the application has been approved. After which you should come to the inspection department at your place of residence, fill out a form in which you indicate the account number for transferring payments.
If any inaccuracies or missing information are identified, a corresponding notification will also be sent with a request to clarify all inaccuracies. Pensioners submit documents at any convenient time throughout the year.
