Tax cannot be refunded for years preceding the year in which the right to deduction arose
According to the Tax Code of the Russian Federation (clause 6, clause 3, article 220), the right to a property deduction arises:
- when purchasing under a purchase and sale agreement - in the year of registration of ownership rights according to an extract from the Unified State Register of Real Estate (certificate of registration of ownership rights);
- when purchasing under an equity participation agreement - in the year of receipt of the Apartment Acceptance Certificate.
You can return the tax (receive a deduction) only for the calendar year in which the right to it arose and for subsequent years. It is not possible to refund taxes for years preceding the year in which the right to deduction arose.
Note: more detailed information about the moment when the right to deduction arises can be found in the article “When does the right to tax deduction arise when purchasing a home?”
Example: In 2021 Matantseva G.S. entered into a share participation agreement for the construction of an apartment. In 2021, the house was completed, and she received an Apartment Acceptance Certificate. This means that G.S. Matantseva has the right to deduction. arose in 2021. At the end of 2020 (in 2021), she can file for a tax refund for 2021.
If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then she will continue to receive it in subsequent years. Refund tax for earlier periods (for 2021, 2021, etc.) Matantseva G.S. can not.
Example: In 2021 Borisov A.A. I bought an apartment under a sales contract. The certificate of registration of ownership was received in the same year. This means that A.A. Borisov has the right to a property deduction. arose in 2021. Accordingly, now (in 2021) Borisov A.A. can submit documents to the tax authority for a tax refund for 2021 and 2020.
You can submit documents for 2021 only after it ends. If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then he will continue to receive it in subsequent years.
Receive a deduction (return tax) for earlier periods, for example, for 2021 and 2021, Borisov A.A. cannot, since in these years the right to deduction has not yet arisen.
The only exception to this rule is when a retiree carries over a deduction. Pensioners have the right to transfer the deduction to three years preceding the year the right to it arose. This situation is discussed in detail in the article “Obtaining a deduction when purchasing an apartment by a pensioner.”
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To return 13 percent for the purchase of an apartment, you must submit documents to the tax office, including a 3-NDFL declaration and an application. When to apply for a tax deduction when buying an apartment? In this article we will tell you about the deadline for filing a declaration for property deduction, by what date you need to submit an application for a tax refund on the purchase of an apartment.
According to Article 220 of the Tax Code of the Russian Federation, a taxpayer has the right to receive property tax deductions for expenses:
- for new construction or the acquisition of residential buildings, apartments, rooms, the acquisition of land (the deduction may include expenses for apartment repairs),
- to repay interest on a mortgage, including when refinancing (it is provided for one property and not more than the limit established by law).
Next, we will tell you about the deadline for submitting documents for a tax deduction when purchasing an apartment.
When can I apply for a tax deduction when buying an apartment?
Let's find out from what year you can return tax on the purchase of an apartment. A mandatory condition for the return of 13 percent is the provision of documents, including documents confirming the right to receive a property tax deduction. Those. The right to deduction arises in the year when you:
- register ownership under a purchase and sale agreement (SPA),
- sign the transfer and acceptance certificate under the equity participation agreement (DPA).
Property tax deductions (as well as social deductions for treatment, medications, education, life insurance) are provided when the taxpayer submits a tax return at the end of the tax period (calendar year).
Thus, the deadline for filing a declaration for a tax deduction when purchasing an apartment (including by spouses and when purchasing an apartment or its share for a child) begins at the end of the year in which you received the right to the deduction.
But you don’t have to wait until the end of the year to reimburse the apartment tax and receive a deduction, but not through the tax office, but through your employer. We will tell you below about when to submit documents for a tax deduction when purchasing an apartment in this case.
By what date should I submit a return declaration for the purchase of an apartment?
Since there is actually no statute of limitations for receiving a tax deduction when purchasing an apartment, you can return 13% (submit documents for the deduction) after any number of years, for example, 10 years after purchasing the property.
However, you can return tax this year for the last three years, but not earlier than the year in which you received the right to a deduction (pensioners have the opportunity to return personal income tax in a different manner). If you have not received a deduction in full during the year (no more than the maximum amount), the balance is carried over to the following years (according to the current law, you can receive a deduction for the purchase of an apartment for several real estate properties).
Deadline for submitting documents for a tax deduction when purchasing an apartment through an employer
Without waiting for the end of the year, you can apply for a deduction through your employer. In this case, you do not need to submit a 3-NDFL declaration to the tax office, but you will still have to contact the Federal Tax Service to confirm your right to deduction. To do this, you submit documents to the tax office for a refund of 13 percent of the apartment, and receive a notification confirming the taxpayer’s right to the deduction (the period for receiving it is 30 days from the date of submission of documents to the tax office). You submit this notification, along with a statement to your employer, to the accounting department at work, and income tax is no longer withheld from your salary - you receive a deduction for the current year’s income.
So, we found out when you can apply for a tax deduction when purchasing an apartment through an employer. If the right to a deduction arose in the current year, you can receive a deduction through your employer and submit documents now. In the case where you received the right to a deduction last year or another previous year, then perhaps you should get a deduction for income from previous years through the tax office (taking into account the three-year period for filing an application for a tax refund when purchasing an apartment).
You can submit documents and receive a deduction 10 years after purchasing an apartment
If you need to declare income
The deadline for filing a tax deduction declaration when purchasing an apartment only for the purpose of obtaining a deduction is not limited to April 30 of the year following the year for which income you want to issue a tax refund.
But, if, along with filing a tax deduction, you declare income, for example,
- when selling property (apartment, car, house) in cases established by law,
- when receiving a gift in the form of real estate, a car from persons who are not close relatives or family members,
- when renting out an apartment,
then documents for a tax refund for the purchase of an apartment (including the 3-NDFL declaration) must be submitted before April 30 of the year following the year for the income of which you want to issue a property deduction and in which the declared income was received.
What to do if you need to submit 3-NDFL to declare income, but you do not have time to collect documents for deductions for the purchase of an apartment by April 30? In this case, you can later submit an updated personal income tax declaration 3, which shows the costs of purchasing an apartment and calculates the amount of tax to be refunded.
Deadlines for filing an application for a tax deduction when purchasing an apartment
According to paragraph 7 of Article 78 of the Tax Code of the Russian Federation, “an application for offset or refund of the amount of overpaid tax may be submitted within three years from the date of payment of the specified amount, unless otherwise provided by the legislation of the Russian Federation on taxes and fees.” And, for example, if you are going to receive a tax deduction when buying an apartment specifically based on 2021 income, the deadline for submitting documents will begin on January 1, 2021 and end in 3 years.
When to apply for a tax refund on the purchase of an apartment: after a desk audit or before it begins - along with other documents for a 13% refund? In order to avoid missing the three-year statute of limitations for tax refunds, it is recommended that an application for a refund of the amount of overpaid tax be submitted simultaneously with the 3-NDFL declaration (without waiting for the end of the desk audit). This does not contradict the current legislation (see letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-4-3 / [email protected] ) and is especially relevant in the case of filing a deduction on the verge of missing the specified statute of limitations. Starting from 2020, taxpayers have the right to submit an application for a credit (refund) of the amount of overpaid tax as part of their tax return.
Tax deduction when buying an apartment: submission deadlines and payment deadlines
After submitting all the necessary documents for a tax refund for the purchase of an apartment, a desk audit begins, the period of which should not exceed three months. Once your right to a property deduction is confirmed, you are given another month to transfer money to the bank account specified in the application. You can read more about tax refund deadlines here.
What documents are submitted for a tax deduction for the purchase of an apartment?
In case of a 13% refund for purchasing an apartment through the tax office, you must provide the following documents:
- tax return 3-NDFL (original) in the form valid in the corresponding year,
- application for a refund of the amount of overpaid tax (original) (from 2021, taxpayers have the right to submit an application for a credit (refund) of the amount of overpaid tax as part of the tax return),
- certificate 2-NDFL (original),
- documents confirming payment (copy)
- when purchasing an apartment on the secondary market, submit an apartment purchase agreement with annexes and additional agreements to it (copy), documents confirming ownership of the apartment (copy),
- when purchasing an apartment under the DDU, submit the DDU agreement with appendices and additional agreements to it (copy), a document confirming the transfer of the apartment by the developer to the participant in shared construction (for example, an acceptance certificate) (copy),
When distributing expenses for purchasing an apartment, spouses additionally submit:
- agreement on the distribution of expenses for the purchase of an apartment between spouses (original),
- marriage certificate (copy).
When parents purchase an apartment or a share(s) in it as the property of their children, a copy of the child’s birth certificate is submitted to the Federal Tax Service.
From the article you learned when to submit documents for a tax deduction when buying an apartment. The deadline for submitting a declaration and other documents when applying for a deduction through the Federal Tax Service begins on January 1 of the year following the year in which you received the right to deduction. You can apply to the tax office to receive a deduction after any number of years, however, you can only return the tax for the last three years. If you need to declare income at the same time as applying for the deduction, then the deadline for submitting documents for a tax deduction when purchasing an apartment is limited to the date established in the Tax Code - April 30.
Posted by:
Ralenko Anton Andreevich
Moscow 2019
You can submit documents for a tax refund for a calendar year only after its end.
The 3-NDFL tax refund declaration is always submitted for the entire calendar year, regardless of the month in which the housing was purchased and in which months the taxes were paid. At the same time, you can submit a declaration for a calendar year only at the end of it (clause 7 of Article 220 of the Tax Code of the Russian Federation). You cannot submit a tax refund return for a calendar year before its end.
Example: Titarenko E.S. I bought an apartment in January 2021. In February 2021, he quit his job. Other income in 2021 from Titarenko E.S. not expected. After the dismissal of Titarenko E.S. I wanted to immediately file a tax return and, due to the deduction, return the tax paid in January-February 2021.
However, Titarenko E.S. can do this. cannot, since he needs to wait until the end of 2021, and only then submit the 3-NDFL declaration for 2021 to the tax office.
Note: You can take advantage of the opportunity to receive a deduction through your employer without waiting for the end of the calendar year. Read more in our article “Obtaining a property deduction through an employer.”
Step-by-step instruction
Algorithm of actions:
- Making a decision to replace the manager based on the organization’s charter. Preparation of documentary evidence: protocol or decision.
- Filling out the application P14001 and having it certified by a notary.
- Submission of forms to the tax office in person by the director, by mail or through a representative on the basis of a power of attorney, which clearly states the powers. Forms can also be submitted electronically, this is now possible, but to use them you need software and a qualified signature.
- Receive ready-made forms. Now the tax office issues all tax forms only in electronic form, sending them by mail (thus, indicating the email address in the application becomes mandatory). A paper sample is available upon request.
For more information about the procedure for changing a director, read the article “How to change a director in an LLC: step-by-step instructions.”
Tax deductions have no statute of limitations
Tax legislation does not contain restrictions on the period for receiving a property deduction, therefore the right to a deduction when purchasing a home does not have a statute of limitations . You can claim a deduction either 10 years or 20 years after purchasing a home.
Example: In 2003, Degtyarev M.O. bought an apartment. In 2021, he learned about the property deduction, submitted the relevant documents to the tax office and received the deduction.
Example: In 2021 Kalacheva E.Z. I bought an apartment, but since the beginning of the year she has been on maternity leave to care for children and plans to stay on it for the next 6 years. Accordingly, at the moment Kalacheva E.Z. cannot receive a deduction (since he does not work and does not pay income tax). After she returns to work in 2026 and begins paying taxes, she will be able to exercise her right to a property deduction.
Despite the fact that there is no statute of limitations for receiving a property deduction, remember that you can only return taxes for the previous 3 years. More about this in the next paragraph.
General rules and terms
Let's consider how a change of director should occur: the deadlines for notifying the tax office are established at the legislative level, in Federal Law No. 129 of 08.08.2001. This must be done no later than 3 days from the date the relevant decision was made. During this period, an application is sent to the tax office at the place of registration of the legal entity (form P14001 is filled out and sent to the Federal Tax Service). For missing a deadline, they will be held administratively liable under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation and impose a fine of 5,000 rubles.
The decision to remove the old and appoint a new manager must be made in accordance with the procedure established by the charter.
The dismissal of the old manager does not cancel the powers of attorney issued to him, so they must be specifically revoked.
The tax office must find out about the changes that have occurred in the company: the change of director is carried out according to the rules of Federal Law No. 129, since this information is entered into the Unified State Register of Legal Entities.
Tax refund limited to the last three years
As we said above, there is no statute of limitations for obtaining a deduction when purchasing a home, but according to clause 7 of Article 78 of the Tax Code of the Russian Federation, tax paid can only be returned for the previous three years . For example, in 2021, you can only return taxes for 2021, 2021 and 2020. It is no longer possible to file returns and refund taxes paid in 2021 and earlier years.
Note: The only exception is the ability to carry forward the deduction for retirees. In this case, a refund is possible not for three, but for the last four years (for more details, see the article “Receiving a deduction when buying an apartment as a pensioner”).
Example: In 2009, Izyumova I.K. I bought an apartment. By contacting the tax office in 2021, she will be able to file returns and refund taxes for 2021, 2021 and 2021. It is no longer possible to receive a deduction and return taxes for earlier years. If for 2018-2020 the deduction is not fully received (the tax paid is not enough to exhaust the deduction), then Izyumova will be able to continue to receive the deduction in subsequent years: submit documents for a tax refund for 2021 - in 2022, for 2022 in 2023 etc.
Features of the deadlines for filing a declaration and receiving 13%
Some features of property transactions entail legal features that should be taken into account when applying for a tax deduction.
Registration for a mortgage
Let's figure out when you can return the tax on the purchase of an apartment with a mortgage. In this case, registration dates are taken into account :
- property transaction;
- loan agreement.
This is dictated by the fact that in addition to the costs of purchasing a home, the owner overpays interest on the loan .
Let's find out when you can get a tax deduction after purchasing an apartment if you have taken out a loan. Receiving a tax refund from a loan agreement is allowed only after repayment of interest on the loan, in a proportionate amount . Therefore, the timing of personal income tax reimbursement when purchasing an apartment depends on when the loan is repaid.
When applying for a mortgage, a deduction of up to 3 million rubles is allowed, taking into account the payment of an annual interest rate.
Registration by a pensioner
An officially employed pensioner can apply for a deduction in the general manner.
If he doesn’t work , the terms for paying 13 percent when buying an apartment can be moved back by 3 years. In this case, he draws up a deduction after registering the agreement, but receives the withheld funds one by one for the 3 previous tax periods.
Registration for a child
Parents can receive retention for a child if they have not previously used the opportunity provided.
Otherwise, the child will be able to take advantage of the benefit, becoming a legal citizen and taxpayer of the Russian Federation.
Registration as an individual entrepreneur
Let's find out how long after purchasing an apartment you can return 13 percent for individual entrepreneurs. If housing was purchased by a person engaged in entrepreneurial activity and paid a tax of 13%, then he draws up a deduction on a general basis .
Persons using special tax regimes (USN, UTII, Unified Agricultural Tax, PSN) do not have such a right. How long does it take for the tax office to transfer the refund for the purchase of an apartment for such persons? They will be able to receive a personal income tax refund only a year after they switch to the normal income tax payment regime.
The article provides detailed provisions according to which it is easy to establish a tax deduction when purchasing an apartment: return periods. It also provides examples of the practical application of existing rules when tax can be refunded.
When to take it?
The report must be sent to the INFS at the place of residence or place of stay of the individual. The document can be submitted during a personal visit, or sent by registered mail, while making an inventory of the attachment. It is also possible to transmit information through the online service on the website of the Federal Tax Service of Russia.
The deadline for filing the 3rd personal income tax return for 2021 for tax deduction will be in 2019. In 2019, it is necessary to report for income arising in 2018, and the last day on which this can be done is April 30, 2021. This date is prescribed by law, but if the date falls on a weekend, it is moved to the next weekday. In 2019, April 30 falls on a Monday, which is why it is the last one.
There is an exception only for individual entrepreneurs and privately practicing lawyers - if their activities are terminated before the end of the year, then they must report within 5 days after closure.
By establishing this restriction, the tax authorities created an unclear situation - to the question of when it is necessary to submit a declaration for the return of compensation, the answer seems clear, on April 30. But this applies to people who need to declare income. If we are talking about an income tax refund from the purchase of an apartment, then you can submit the document on any day of the year. When purchasing residential space in January 2017, you are allowed to claim the right to property benefits throughout the entire 2019 year.
