Buying an apartment: tax deduction before 2014 and after

02.01.2021

When purchasing real estate in 2013 (2012, 2011, 2010 and earlier), a property deduction is provided to buyers of an apartment, room, house or shares in them (for more information about what a deduction is and how it is applied, see the link). Having received a property deduction when purchasing an apartment, house, room (share in them), you can return the tax in the amount of 260,000 rubles. (or not pay it in the future). This is the income tax you have already paid or will be required to pay. For the procedure for providing a property deduction for real estate purchased after 2013 (for example, in 2021, 2020 and 2021), see the link.

How does property deduction work?

The amount of property deduction is equal to the cost of the purchased property. However, the maximum deduction amount is limited. Regardless of how much you paid, the deduction when purchasing an apartment (or other real estate) cannot exceed RUB 2,000,000. (excluding mortgage interest, if any). But we won’t stop there for now. Details below.

Let us illustrate the mechanism of how the deduction works. But first of all, you need to remember that income tax is calculated only at the end of the year. That is, at the end of each year you sum up all the income received, reduce them by deductions and calculate the tax amount. Then you compare it with the amount that you personally paid (or your employer paid for you). You either pay the difference to the budget (if you paid less than necessary), or return it from the budget (if you paid more than necessary).

Example Let's assume that your salary is 35,000 rubles. per month. The income tax that will be withheld from her will be: 35,000 rubles. x 13% = 4550 rub.

The company you work for will pay this amount to the budget monthly. Consequently, you will receive your salary in your hands minus tax, that is, only in the amount of 35,000 rubles. — 4550 rub. = 30,450 rub.

Accordingly, for the year you will receive a salary in the amount of: 35,000 rubles. x 12 months = 420,000 rub.

Tax will be withheld from her in the amount of: 420,000 rubles. x 13% = 54,600 rub.

So, the company where you work has withheld a tax from you in the amount of 54,600 rubles for the year. and paid it to the budget.

This year you received the right to a deduction when purchasing an apartment in the amount of 380,000 rubles. At the end of the year, your annual taxable income will be: RUB 420,000. (salary for the year) - 380,000 rubles. (deduction) = 40,000 rub. (taxable income)

Tax must be withheld from him in the amount of: RUB 40,000. (taxable income) x 13% = 5200 rub.

However, you have already been deducted 54,600 rubles. After all, the company that paid the tax for you calculated your income without this deduction. Consequently, you have the right to return part of the overpaid tax for you from the budget in “real” money. This part will be: 54,600 rubles. (tax already withheld) - 5200 rub. (tax to be paid) = RUB 49,400. (tax that the budget will have to return)

Accordingly, you have the right to claim a tax refund on this amount.

Read more about how to apply tax deductions by following the link.

Deduction limits for housing purchased after 2014

Since January 1, 2014, significant changes have been made to the Tax Code of the Russian Federation, according to which, if the tax deduction for the purchase of an apartment/house is not received in the maximum amount (i.e. from an amount less than 2 million rubles), then the remainder can be received when purchasing other housing properties (paragraph 2, paragraph 1, paragraph 3, article 220 of the Tax Code of the Russian Federation).

Example: In 2021 Ukladova T.I. I bought a room for 500 thousand rubles. and received a property deduction (returned 65 thousand rubles). In 2021, she bought an apartment for 3 million rubles. Ukladova T.I. will be able to receive an additional property deduction for the purchase of an apartment in the amount of 1.5 million rubles. (to be returned 195 thousand rubles).

New rules also began to apply to the deduction for credit interest on housing purchased after January 1, 2014:

• the deduction for credit interest is not related to the deduction for expenses for the purchase of housing and can be obtained for a separate object;
• The maximum deduction for credit interest is 3 million rubles. (to be returned 390 thousand rubles);
• unlike the deduction for expenses for the purchase of housing, the deduction for credit interest can be received only once in a lifetime for one property;

Example: In 2021 Panyukov E.I. bought an apartment worth 8 million rubles. To buy an apartment, he took out a mortgage in the amount of 6 million rubles. (on which he will pay interest in the amount of 3.5 million rubles) Panyukov E.I. will be able to receive a basic property deduction in the amount of 2 million rubles. (to be returned 260 thousand rubles), as well as an interest deduction in the amount of 3 million rubles. (to be returned - 390 thousand rubles).

Example: In 2014, Epifanova T.K. I bought an apartment and received a property deduction for purchase costs. In 2017, she bought a new apartment with a mortgage and will be able to receive a deduction for the loan interest paid.

Example: In 2014, A.A. Cherezov I bought an apartment worth 1 million rubles with a mortgage. Cherezov A.A. received a deduction for purchase expenses and a deduction for credit interest. In 2021, he purchased another apartment worth 3 million rubles. (also using credit funds). Cherezov A.A. will be able to receive an additional deduction for purchase expenses (since he did not use it in full), but will not be able to receive an additional deduction for credit interest, since it is provided only for one property.

Property deduction: when is there a right to it?

The right to a property deduction arises in the year when you bought real estate (house, apartment, room, etc.) and received ownership of it. Moreover, it does not matter what month of the year this happened. It is important that this happens no later than December 31st. Otherwise, the right to deduction will arise next year.

Please note that ownership of real estate appears after state registration of a transaction (for example, sale or purchase). State registration is the making of the necessary entries in the State Register of Rights to Real Estate and Transactions with It. Typically, the date of entry into the register and the date of issue of the Certificate of Registration of Property Rights do not coincide (the certificate, as a rule, is issued “in hand” a little later). So the date of issue of the certificate itself does not matter. If the transaction was registered, for example, on December 30, 2013, and the certificate was issued in January 2014, then ownership was received in 2013, not 2014. The date on which the transaction was registered is usually indicated on the Certificate of Title.

Example: You bought an apartment under a sales contract. The corresponding entry was made in the state register on December 25, 2013. You became eligible for the deduction in 2013. Accordingly, all income for 2013 (from January 1 to December 31) can be reduced by deduction.

An exception to this procedure is provided only for apartments purchased under an agreement of shared participation in construction (DDU). A deduction for such apartments can be obtained after concluding a DDU agreement, paying for it and issuing an acceptance certificate for the apartment from the developer to the buyer. Accordingly, you can count on the deduction before registering ownership of the apartment.

The period during which you can apply for a property deduction is not limited by law. For example, having bought an apartment in 2013, you can claim a deduction and reduce your income received in 2013, 2014, 2015, 2021, 2021. And it doesn’t matter how many years have passed since the purchase of the apartment. There are only two nuances.

First , the deduction will be provided according to the rules that were in force in the year the apartment was purchased.

Second , you can claim a refund of taxes that have not passed three years since payment.

For example, you bought an apartment in 2013. However, after the deduction, you applied only in 2021. In such a situation, you can claim a refund of taxes paid in 2021, 2021 and 2021. Tax transferred in 2021 and earlier years will not be returned to you (more than three years have passed since it was paid).

You also do not have the right to claim a refund of taxes that were paid in the years preceding the year you purchased the apartment. So, if you buy an apartment in 2021, you will not be able to return taxes for 2021, 2021 or 2018. An exception to this procedure is provided only for pensioners. They have such a right.

Amount of property deduction

The amount of property deduction when purchasing an apartment is equal to the purchase price of the apartment or other real estate (house, room). This may include other purchase costs (more on these below). However, the maximum amount of property deduction is limited by law. Regardless of the cost of the apartment (other real estate), its amount cannot exceed 2,000,000 rubles.

For example, an apartment costs 1,300,000 rubles. Then the deduction when purchasing this apartment will be the same amount (it does not exceed the maximum). Another variant. The apartment costs 6,000,000 rubles. In such a situation, you will receive a deduction in its maximum amount - 2,000,000 rubles. The difference is 4,000,000 rubles. will not affect the amount of the property deduction.

The amount of property deduction when purchasing an apartment may exceed RUB 2,000,000. The fact is that it is subject to increase by the amount of interest on the mortgage loan that you received to purchase the real estate for which you receive a deduction (if, of course, you had such a loan). Moreover, the amount of these interests, which increases the amount of the deduction, is not limited by law.

For example, if you bought an apartment for 3,400,000 rubles. and paid interest on a mortgage loan in the amount of RUB 330,000, then you will be given a deduction:

• for the apartment itself within its maximum amount - 2,000,000 rubles;
• for interest in the amount of their actual amount - 330,000 rubles.

The total deduction amount will be: 2,000,000 + 330,000 = 2,330,000 rubles.

The amount of interest on targeted loans, which can increase the amount of the deduction, is not limited by law. You will receive a deduction on interest as long as you pay it to the bank. But this procedure only applies to real estate purchased before January 1, 2014.

The maximum deduction amount depends on the date of purchase

As a deduction, you can return 13% of the cost of purchasing an apartment (its cost), as well as 13% of the amount of mortgage interest paid. The cost is indicated in the purchase and sale agreement, DDU or assignment. The amount of interest paid must be requested from the bank every year. No deduction is provided for the amount of capital and other subsidies - more details.

→Find out for free what deductions you are entitled to and how much money you can return. Specialists from ReturnNalog.ru will figure out what deductions you are entitled to, calculate them, prepare documents and submit them to the tax office within 24 hours. Accompaniment until receiving money.VerniteNalog.ru

If the apartment was purchased before January 1, 2008

In this case, the maximum amount will be 130 thousand rubles, i.e. 13% from 1 million rubles. Moreover, it is designed for the entire apartment and is divided between the owners according to the size of their shares. Paragraph 13 pp. 2 p. 1 art. 220 of the Tax Code of the Russian Federation as amended before 2008 - “The total amount of the property tax deduction provided for by this subclause cannot exceed 1,000,000 rubles.” There is no maximum mortgage interest deduction.

Example No. 1: Oleg bought an apartment in 2007 for 1.2 million rubles. Although he will have 13% * 1.2 million = 156 thousand, he will return the maximum 130 thousand rubles.

Example No. 2: Spouses Andrei and Daria bought an apartment in 2006 for 900 thousand rubles. They registered it as joint ownership for two. Everyone can return 13% * (900 thousand / 2) = 58.5 thousand rubles.

If the apartment was purchased between January 1, 2008 and December 31, 2013

In this case, the maximum amount will be 260 thousand rubles. divided among the owners according to the size of their shares. Paragraph 13 pp. 2 p. 1 art. 220 of the Tax Code of the Russian Federation in the old version - “The total amount of property tax deduction provided for by this subclause cannot exceed 2,000,000 rubles.” The fact is that in 2014, tax legislation changed - Federal Law dated July 23, 2013 N 212-FZ. There is no maximum mortgage interest deduction.

Example No. 1: Svetlana and Vadim bought an apartment in 2013 for 3.5 million rubles. Everyone owns 1/2. Although everyone gets 13% * (3.5 million / 2) = 227 thousand, they can receive a maximum of 260 thousand rubles. for two. That is, each for 130 thousand rubles.

Example No. 2: Alexander and Sophia bought an apartment in 2010 for 2.5 million rubles. Sophia owns 2/3, Alexander 1/3. Alexander will have a deduction of 13% * (2.5 million * 1/3) = 108.3 thousand rubles. Although Sophia gets 13% * (2.5 million * 2/3) = 216.6 thousand, she can only return the remaining 151.7 thousand rubles.

If the apartment was purchased from 2014 or later

In this case, each owner can receive a maximum of 260 thousand rubles as a deduction for the purchase, i.e. 13% from 2 million rubles. This is written in paragraphs. 1 clause 3 art. 220 of the Tax Code of the Russian Federation - “a property tax deduction is provided in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition on the territory of the Russian Federation of one or more objects of property specified in subparagraph 3 of paragraph 1 of this article, not exceeding 2,000,000 rubles.”

Also, each owner can return a maximum of 390 thousand rubles. from paid mortgage interest, i.e. 13% from 3 million rubles. paid interest. This is written in paragraphs. 4 p. 3 art. 220 of the Tax Code of the Russian Federation - “the property tax deduction provided for by subparagraph 4 of paragraph 1 of this article is provided in the amount of expenses actually incurred by the taxpayer to pay interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles in the presence of documents confirming the right to obtaining a property tax deduction specified in paragraph 3 of this article, a loan (credit) agreement, as well as documents confirming the fact of payment of funds by the taxpayer to repay interest.”

Example No. 1: Andrey and Olga bought an apartment in 2015 for 5 million rubles. Everyone owns 1/2. Although everyone gets 13% * (5 million / 2) = 325 thousand, they can only receive 260 thousand rubles, because this is the maximum amount allowed for the owner.

Example No. 2: Dmitry and Oksana bought an apartment in 2014 for 4 million rubles. Dmitry owns 2/3, Oksana 1/3. Oksana will have a deduction of 13% * (4 million * 1/3) = 173.3 thousand rubles. Although Dmitry gets 13% * (4 million * 2/3) = 346.6 thousand, he can only return the maximum 260 thousand rubles.

→Find out for free what deductions you are entitled to and how much money you can return. Specialists from ReturnNalog.ru will figure out what deductions you are entitled to, calculate them, prepare documents and submit them to the tax office within 24 hours. Accompaniment until receiving money.VerniteNalog.ru

What expenses are taken into account when providing a property deduction?

Such expenses can be divided into three groups. The first is for construction or purchase:

• residential building (shares in it);
• apartments (shares in it);
• rooms (shares in it);
• a plot of land provided for housing construction or a plot on which a residential building is located (share in it).

The second is to pay interest on loans and credits that were provided for the construction and purchase of the above-mentioned objects (residential building, apartment, room, etc.). The third is interest on bank loans received for on-lending of the mentioned loans and credits.

The costs of constructing or purchasing a residential building (share in it) include your costs:

• for the purchase of the residential building itself (including unfinished construction);
• for the development of design and estimate documentation;
• for the purchase of construction and finishing materials;
• for construction work or services (completion of a house that has not been completed) and finishing;
• for connection to electricity, water, gas supply and sewerage networks or the creation of autonomous sources of electricity, water, gas supply and sewerage.

The costs of purchasing an apartment or room (share in them) include your costs:

• to purchase the apartment, room or share itself, or the rights to them in a house under construction;
• for the purchase of finishing materials;
• for work related to the finishing of this property
• for the development of design and estimate documentation for finishing work.

Attention! As you can see, these expenses include not only the direct cost of the house or apartment itself, but also the costs of completing or finishing them. So, such costs can be included in the deduction provided that you are purchasing, for example, a house that has not been completed with capital construction (that is, unfinished). And for such objects they issue a special certificate of state registration. Therefore, if you bought a house that has been completed, you will be prohibited from including these expenses in the deduction.

Regarding the apartment, it must be purchased in a new building (preferably under an agreement of shared participation in construction). If the apartment was purchased on the secondary housing market, then it will not be possible to include the costs of finishing it in the deduction (see letter of the Federal Tax Service of Russia dated August 15, 2013 No. AS-4-11/14910). One more requirement. If you are buying a house or apartment that needs finishing, this should be clearly stated in the purchase and sale agreement or DDU. At the same time, we remind you once again that regardless of the amount of such expenses, the deduction cannot exceed 2,000,000 rubles.

Example A person purchases an apartment and applies for a property deduction.

Situation 1 The apartment costs 2,400,000 rubles. It needs finishing. Finishing costs amounted to 340,000 rubles. In this case, the deduction will be provided in the maximum amount - 2,000,000 rubles. Moreover, finishing costs do not need to be documented. They will not be included in the deduction amount anyway.

Situation 2 The apartment costs 1,800,000 rubles. It needs finishing. Finishing costs amounted to 560,000 rubles. In this case, the deduction will be provided again in the maximum amount - 2,000,000 rubles. Finishing costs must be documented in a minimum amount of 200,000 rubles.

Situation 3 The apartment costs 1,250,000 rubles. It needs finishing. Finishing costs amounted to 480,000 rubles. In this case, the deduction will be provided in the amount of: 1,250,000 + 480,000 = 1,730,000 rubles.

Finishing costs must be documented for the full amount included in the deduction in the amount of 480,000 rubles.

Attention! Interest on the mortgage loan taken out to purchase this apartment will increase the amount of the property deduction.

When can I return 13 percent after purchasing an apartment?

A 13 percent refund when purchasing real estate is nothing more than a tax deduction. It is provided on the basis of Art. 220 Tax Code of the Russian Federation.

What is important to know:

1. Property tax deduction is available when purchasing an apartment in cash or with a mortgage, purchasing land plots or houses, or shares in ownership.
2. If the property is purchased during marriage, the refund is provided to both spouses.
3. You can apply for a refund through your employer or directly to the Federal Tax Service.
4. There are two deductions: when buying and when selling. They are different and do not replace each other.
5. 13 percent will be returned if the housing was purchased in the Russian Federation.
6. If real estate is acquired as shared ownership, money is transferred in the amount of expenses actually incurred by each of the owners, but within the established limit.
7. If the apartment was purchased under an exchange agreement with an additional payment, you can get a deduction.
8. The deduction can be used several times until the limit is exhausted.
9. The balance is carried over to the next year, and so on until the amount is fully refunded - 13% of the expenses incurred, but not more than the established limits.

Important! If the apartment was purchased for cash, the deduction is calculated from RUB 2,000,000. and you can get 260,000 rubles. When purchasing a home with a mortgage, the tax refund on interest will be 3,000,000 rubles, and you will be able to reimburse up to 390,000 rubles.

Example. A woman bought an apartment for 5,000,000 rubles. for cash. The amount of deduction is calculated from the maximum allowable amount - 2,000,000 rubles:

2,000,000 x 13% = 260,000 rub.

How many times can you receive a property deduction?

The taxpayer can use the compensation once, but until the full amount is returned to him. But it all depends on two conditions:

1. The apartment was purchased before 01/01/2014. The return was tied to a specific property. It could be obtained once in a lifetime for one apartment.
2. The property was purchased after 01/01/2014. Payments are tied to a specific taxpayer, but they can be used to purchase multiple properties until the limit is exhausted.

Example when purchasing a home before 01/01/2014:

The property was purchased for RUR 1,800,000. in 2013. The owner received 13% - 234,000 rubles. He still had 200,000 rubles left. limit, but he could not get 26,000 rubles. from this amount, because the remainder cannot be transferred.

Example when purchasing a home after 01/01/2014:

The conditions are the same. Payments can be transferred to the purchase of other real estate. If a person buys another apartment, the remaining 26,000 rubles will be returned to him.

What documents are needed to obtain a property deduction?

To receive a property deduction when purchasing an apartment (other real estate), you must provide the tax authorities with a declaration of Form 3-NDFL and a special application for the deduction. You can view the application form for property deduction by following the link. All expenses that you include in the property deduction amount must be supported by documents. The Form 3-NDFL declaration is accompanied by all documents that confirm the costs of paying for real estate (or interest on a mortgage loan) and your right to a tax refund. For more information on how the 3-NDFL declaration should be submitted, see the link.

Such documents include copies of:

— property deduction when purchasing an apartment or room on the secondary market:

• agreement for the purchase of an apartment (room) with all additional agreements and annexes to it;
• documents confirming the fact of payment for an apartment or room (for example, a receipt from the seller for receiving money from you, payment orders, etc.);
• certificates of ownership of the apartment (room);
• agreements on the distribution of deductions if an apartment or room was purchased as joint property (original!).

— property deduction when purchasing an apartment or room in a new building under an agreement on shared participation in construction or an agreement on the assignment of rights:

• an agreement for shared participation in construction (investment) or an agreement for the assignment of the right of claim with all additional agreements and appendices thereto;
• a document confirming the fact of transfer of an apartment or room (for example, an acceptance certificate);
• documents confirming the fact of payment for an apartment or room (for example, a receipt from the seller for receiving money from you, payment orders, etc.);
• agreements on the distribution of deductions if an apartment or room was purchased as joint property (original!).

— property deduction when purchasing a residential building and land plot:

• agreement for the purchase of a residential building and land plot with all additional agreements and annexes thereto;
• documents confirming the fact of payment for a residential building and land plot (for example, a receipt from the seller for receiving money from you, payment orders, etc.);
• certificates of ownership of a residential building and land plot;
• agreements on the distribution of deductions if a residential building and a land plot were purchased as joint property (original!).

- property deduction when paying interest on a mortgage loan spent on purchasing real estate:

• loan agreement with all additional agreements and appendices thereto;
• documents confirming the fact of payment of interest on the loan (for example, a bank certificate, account statement, etc.).

Attention! The specified list of documents is given in the letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3/19630. It is comprehensive. This means that tax authorities have no right to demand documents not named in this list. This letter is mandatory for use by all Russian tax inspectorates.

If, in addition to the costs of purchasing the apartment or house itself, you include in the deduction the costs of finishing it (completing the house), then you will also need documents that confirm them. These may be contract agreements with builders for finishing work, cash register receipts confirming payment for these works, sales receipts for the purchase of building materials and cash register receipts confirming their payment. If there are no documents, then the amount of such expenses cannot be included in the deduction.

Restrictions on property deduction

There are few such restrictions. But they exist.

First , a property deduction is not provided if the property was purchased from a related party. Those persons listed in Article 105.1 of the Tax Code are recognized as interdependent. For example, these are your close relatives. Therefore, if you bought an apartment from your wife/husband (parents, brother, sister), then you will be denied the deduction.

Secondly , property deductions are not provided if the property was paid for by other persons for you and you have no obligations to them. For example, you were so liked at work that your employer bought you an apartment. There is an apartment - there are no obligations. Your deduction will be denied. However, if the same employer gave you money to buy an apartment on credit, then you will receive a deduction. You will also retain the right to it if you buy an apartment using a bank loan. After all, you still have the obligation to return the money in both the first and second cases.

Third , the property deduction cannot include expenses for the purchase of an apartment (other real estate) that were paid from maternal (family) capital or through payments from the federal, regional or local budget. Accordingly, if, for example, an apartment costs 1,800,000 rubles. and an amount of 250,000 rubles. paid from maternity capital, the deduction will be only 1,550,000 rubles. (1,800,000 - 250,000).

Deduction limits for housing purchased before January 1, 2014

If you purchased housing before 2014 and received (or plan to receive) a property deduction for it, then the “old” rules apply to you, according to which the deduction can be obtained strictly only for one property (paragraph 27, paragraph 2, paragraph 1, art. 220 of the Tax Code of the Russian Federation as amended, valid until 01/01/2014) and in an amount of no more than 2 million rubles. (260 thousand rubles to be returned). Moreover, even if you received a deduction less than the maximum amount, you will not be able to receive it additionally when purchasing another home.

Example: In 2008, Levashov I.I. bought an apartment for 500 thousand rubles. and received a tax deduction for it (returned 65 thousand rubles of taxes paid). When purchasing an apartment in 2021, Levashov I.I. will not be able to use the deduction again, since until 2014 the property deduction was provided only once for one housing property

The credit interest deduction for housing purchased before January 1, 2014 had no restrictions on the amount (you could return 13% of all mortgage interest paid), but it could only be received on the same property for which you received the principal deduction (deduction for purchase expenses). This is due to the fact that until 2014, the main property deduction and the interest deduction were not separated and constituted a single type of deduction (Article 220 of the Tax Code of the Russian Federation, as amended, valid until 01/01/2014).

Example: In 2012, Ivanchenko A.A. I bought an apartment and received a tax deduction for it. In 2013, Ivanchenko bought another apartment with a mortgage and wanted to get a deduction on loan interest. The tax office legally denied him the deduction, since for housing purchased before January 1, 2014, the main deduction and interest deduction could only be received for a single housing property.

However, it is worth noting that if you purchased a home before January 1, 2014 and only took advantage of the deduction for purchase expenses, then you can receive a deduction for credit interest on other housing, but only if it was purchased after January 1, 2014. We will look at this situation in detail below in the section - Is it possible to get a deduction for credit interest if you previously only used a deduction for purchase expenses?

Property deduction for joint purchase of an apartment (house)

The best option if you are the sole buyer of the property and all documents are issued in your name. But, as a rule, apartments are bought by families (for everyone). In this situation, there are two options:

• the first - into joint ownership (that is, the apartment becomes the common property of all buyers and shares in it are not distributed between them);
• the second - in shared ownership, indicating in the documents to whom and in what amount this or that share belongs.

In both options, the total amount of the property deduction remains unchanged (RUB 2,000,000 plus interest on the mortgage). At the same time, it is distributed among all buyers. In the first case (joint ownership), buyers decide independently how to distribute it. They write statements to the tax office and indicate in what proportion and to whom the deduction is due. For a sample application for distribution of deductions, see the link.

Example A wife and husband bought an apartment worth RUB 1,900,000. into joint ownership.

Situation 1 According to the spouses, the deduction is distributed as follows:

• wife - 50%;
• husband - 50%.

Accordingly, each buyer has the right to claim a deduction in the amount of 950,000 rubles. (1,900,000 x 50%).

Situation 2 According to the spouses, the deduction is distributed as follows:

• wife - 30%;
• husband - 70%.

Accordingly, each buyer has the right to claim a deduction in the amount of:

• wife 570,000 rub. (1,900,000 x 30%);
• husband 1,330,000 rub. (1,900,000 x 70%).

Situation 3 According to the spouses, the deduction is distributed as follows:

• wife - 0%;
• husband - 100%.

Accordingly, the entire deduction amount in the amount of RUB 1,900,000. declared by the husband. The wife has no right to deduction.

In the second case (shared ownership), the deduction is distributed among the co-owners in proportion to their shares. Moreover, if the apartment becomes the property of not only the spouses, but also their minor children, their parents have the right to receive a deduction for children (that is, they can increase their expenses by the amount of costs for purchasing shares for children).

Example An apartment worth RUB 1,900,000 was purchased. into shared ownership.

Situation 1 An apartment was purchased by a husband and wife in equal ownership (1/2 each). In this case, each spouse has the right to claim a deduction in the amount of 950,000 rubles. (1,900,000 x 1/2).

Situation 2 An apartment was bought by a husband and wife, while the husband owns 3/4 and the wife 1/4 of the apartment. Accordingly, each buyer has the right to claim a deduction in the amount of:

• husband 1,425,000 rub. (1,900,000 x 3/4);
• wife 475,000 rub. (1,900,000 x 1/4).

Situation 3 An apartment was purchased by a husband, wife and minor child in equal ownership (1/3 each). In this case, each buyer has the right to claim a deduction in the amount of 633,333 rubles. (1,900,000 x 1/3). In this case, one of the spouses can receive a deduction for the child themselves.

In this situation, he will receive a deduction in the amount of: 633,333 (his deduction) + 633,333 (deduction for the child) = 1,266,666 rubles.

Tax deductions when buying an apartment

Property deduction for the acquisition (including construction) of real estate can be conditionally divided into 2 deductions (letter of the Ministry of Finance of Russia dated July 11, 2021 N 03-04-05/48306):

• expenses for the acquisition (purchase or construction) of property;
• expenses for paying off interest on loans (for example, under a mortgage agreement) or interest on loans that are aimed at refinancing previously taken loans.

4 rules:

1) If the taxpayer has claimed the right to a deduction (including a deduction for a mortgage) for an object, the ownership of which arose before 01/01/2014 , in the future, for other objects, deductions can no longer be received . A deduction can be received within the limit of 2,000,000 rubles (for an object, the ownership of which arose before 01/01/2008 - 1,000,000 rubles) of expenses associated with the acquisition of real estate. The deduction for mortgage interest expenses is unlimited.

The Ministry of Finance issued another letter confirming this rule (letter of the Ministry of Finance of Russia dated June 14, 2021 N 03-04-05/40733).

2) If the taxpayer has claimed the right to a deduction (without deduction for mortgage interest) for an object, the ownership of which arose before 01/01/2014 , in the future, the taxpayer has the right to receive another deduction , but only in terms of mortgage interest and only for one object , ownership of which must be after 01/01/2014 (inclusive) . A deduction can be received within the limit of 2,000,000 rubles (for an object, the ownership of which arose before 01/01/2008 - 1,000,000 rubles) of expenses associated with the acquisition of real estate. Deduction for mortgage interest expenses - no more than 3,000,000 rubles.

This rule is also confirmed by the next letter of the Ministry of Finance of the Russian Federation dated November 30, 2021 N 03-04-05/79545

3) If the taxpayer has claimed the right to a deduction (including a deduction for a mortgage) for an object, the ownership of which arose after 01/01/2014 (inclusive) , in the future, deductions can be obtained for other objects , but only taking into account the general cost all objects (funds spent on acquisition) - no more than 2,000,000 rubles and only excluding mortgage interest , while ownership of all objects must date back to 01/01/2014 (inclusive) . Deduction for mortgage interest costs – no more than 3,000,000 rubles.

4) If the taxpayer has declared the right to a deduction (without deduction for mortgage interest) , for an object (s), the ownership of which arose after 01/01/2014 (inclusive) in the future, deductions can be received for other objects , but only taking into account general limitation on the cost of all objects (funds spent on acquisition) - no more than 2,000,000 rubles , as well as in terms of mortgage interest on only one object to choose from, while ownership of all objects must date after 01/01/2014 (inclusive ) . Deduction for mortgage interest costs – no more than 3,000,000 rubles.

Thus:

• deductions for mortgage interest are possible only for one real estate item: - for an object, the ownership of which arose before 01/01/2014 - without restrictions, - for an object, the ownership of which arose after 01/01/2014 - no more than 3,000,000 rubles (that is, you can return 3,000,000 * 13% = 390,000)
• deductions for the basic value of objects are possible: - if ownership arose before 01/01/2014 - you can receive only one object and no more than 2,000,000 rubles (that is, you can return 2,000,000 * 13% = 260,000), for objects up to 01/01/2008 - 1,000,000 (you can return 1,000,000 * 13% = 130,000) - if ownership arose after 01/01/2014 - can be received for any number of objects, but no more than 2,000,000 (that is, return possible 2,000,000*13% = 260,000)

There is one more very important limitation: in any case, you can return no more than the income tax (personal income tax) paid for the year for which you are claiming deductions.

You can find out about the amount of tax that was withheld and transferred to the budget from the 2-NDFL certificate received from the tax agent (your employer).

Let’s say, in the above examples, the salary for the year according to the 2-NDFL certificate from Ivanov I.I. amounted to 190,000 rubles. The employer withheld and transferred to the budget 24,700 (190,000*13% = 24,700).

Thus, despite the fact that Ivanov I.I. claims for large amounts of tax refund; for a given year he will be able to return no more than 24,700 rubles. But, unlike other deductions (for example, deductions for education or treatment), the unused balance does not expire and is carried over to subsequent years . This way you can receive refunds from the tax office even until retirement.

How to get a property deduction

There are two ways to get a deduction. The first provides that the amount of tax that was withheld from you, for example, at work, is returned to you from the budget. The second provides that no tax is withheld from you at work.

The first method is the simplest. To use it at the end of the calendar year in which the apartment was purchased (or subsequent years), you need to submit to the tax office:

• Personal income tax return (form 3-NDFL) for the corresponding year. You can download the 3-NDFL declaration for 2011, the 3-NDFL declaration for 2012 and the 3-NDFL declaration for 2013 using the links. For more information on how the 3-NDFL declaration should be submitted, see the link.;
• copies of documents that confirm your expenses for purchasing real estate and paying interest on a bank loan (we wrote about these documents above) - that is, the amount of property deduction;
• application for property deduction and tax refund. You can download the deduction application in a convenient format, recommended by tax authorities, from our website (see link);

The second method requires that you receive a special notification from the tax office. It confirms the fact that you purchased the property and are entitled to the deduction. The notification also indicates its amount. You submit this notification to the accounting department of the company where you work. Based on this document, income taxes are simply stopped being withheld from you. You can apply for notification after purchasing an apartment. To do this, you need to provide the inspection:

• copies of documents that confirm your expenses for purchasing real estate and paying interest on a bank loan (we wrote about these documents above) - that is, the amount of property deduction;
• an application to issue you a notice to receive a property deduction at your place of work.

Portal "Your taxes" 2021

How do you get your deduction back?

You can choose a refund method. There are two of them.

Payment once a year to a bank account

You will receive the money with a delay of a year: you submitted an application for a tax refund in 2018, the first payment will occur in 2019. 13% will continue to be withdrawn from salaries. The deduction will not be transferred in full, but in parts, depending on the amount of annual income and the amount of tax paid.

Suppose you bought an apartment for 2.5 million rubles and have the right to a deduction of 260 thousand. Your salary after paying personal income tax is 38 thousand rubles per month and 38,000*12=456,000 per year. We calculate the amount of annual tax you paid: 456,000*0.13=59,280 rubles. This amount will be paid to you once per year. You will receive the rest in installments over subsequent years. You can stretch the payments as much as you like. You can apply for a deduction every year and receive 59,280 rubles. You can wait 3 years and receive 177,840 rubles immediately.

Increase in salary every month

They will no longer deduct 13% tax from you and will add it to your salary monthly. In this case, you do not need to fill out the 3-NDFL declaration. There is also no need to wait a year, as is the case with a transfer to a bank account. You need to receive a notification from the tax office and give it to an accountant, after which, starting next month, you will start paying 13% more. A tax certificate must be provided annually.

You don't have to use just one method. You can request a transfer to a bank card one year, and a salary increase the next. The order of payments can be alternated, as convenient, until you are paid the full amount.

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