Social and property deductions simultaneously in one year

How to get property and social deductions in one year

Often, within one year, a personal income tax payer can spend significant amounts of money on the purchase of residential real estate and treatment or education for himself or his child. When such a situation arises, a citizen begins to wonder whether it is legal to simultaneously demand a property and social tax deduction, which would reduce the tax base for personal income tax and allow him to return part of the money spent. Tax legislation does not prohibit such a measure of compensation for costs incurred, however, certain restrictions are imposed on the taxpayer.

Is it possible to get a deduction for an apartment and for treatment at the same time?

Thus, a citizen is “exempt” from paying personal income tax on his own and children’s education in the amount of up to 120 thousand rubles, 50 thousand rubles for relatives. Treatment Now let’s talk about how many times you can get a tax deduction for treatment. This benefit, like training, is a social benefit.

His salary is 50 thousand rubles. per month. The annual personal income tax amount will be: (50 x 12) x 13% = 78 thousand. Therefore, the deduction will be 78 thousand per year. The remaining amount (2000,000 - 78,000) 1 million 922 thousand rubles is transferred to the next one. Until the benefit is spent. How to calculate the tax benefit for a house purchased using a certificate for maternity capital. From the cost of housing, it is necessary to subtract the amount that was provided for by maternity capital. And for the rest, a limited lifetime benefit is provided. No deductions are provided for budget targeted funds for the purchase of housing and the amount of maternity certificates. Car transactions Many people are also interested in the question of how many times they can get a tax deduction for a car. There are no benefits provided when purchasing.

We recommend reading: What They Give in 2021 for 3 Children

Is it possible to get two tax deductions: social in one year?

Employees, from whose earnings the amount of personal income tax is withheld at a 13% rate, have the right to demand several social deductions at once in the same year, if during this year they simultaneously incurred expenses for treatment, training, voluntary contributions towards a future pension, or charity .

Of course, there is a limitation on the amount of the deduction - all social deductions in total cannot exceed 120 thousand rubles per year. The taxpayer can decide for himself what costs and in what amounts should be taken into account within the maximum amount of social deduction in the tax period. Tax laws also allow a citizen to file a return within 3 years of the end of the year in which he incurred the expenses.

Application of tax deductions for personal income tax in 2021.

Types of tax deductions

The classification of tax deductions by type is clearly given in the Tax Code. Let's take a closer look at each type.

Standard tax deduction

Standard personal income tax deductions are provided for certain categories of citizens. They can reduce the tax base monthly, for example:

1. for 3,000 rubles - to disabled WWII, disabled military personnel or Chernobyl victims;
2. for 500 rubles - to Heroes of the USSR and Russia, disabled children or disabled people of groups 1-2;

The tax deduction for personal income tax for children, according to the Tax Code, is part of the standard tax benefits. The child deduction refers to the amount of parental income on which the 13% income tax is not charged.

Personal income tax deductions for children in 2021 are provided until the income of an individual from the beginning of the reporting year exceeds 350 thousand rubles, after which

the right to the child tax benefit disappears until the beginning of the next tax period (year)

Tax deductions for children are:

1. for the first and second child – 1400 rubles. for everyone;
2. for the third and each subsequent child – 3,000 rubles;
3. for each disabled child of group 1 or 2 – 12,000 rubles.

A taxpayer has the right to receive benefits for children, regardless of whether other types of tax deductions are provided to him.

Each of the parents (adoptive parents), guardians or guardians of children aged 18 to 24 years can receive personal income tax deductions for children in 2021 if their children are full-time students in various educational institutions.

To provide such a deduction, it is enough for parents (guardians) to submit to the accounting department at the place of work an application, which can be drawn up in any form, a child’s birth certificate and a certificate from an educational institution in a certain form for students aged 18 to 24 years.

Social tax deduction

To obtain the right to any social deduction for personal income tax, an individual will need to submit a tax return at the end of the year to the authority at the place of residence or tax registration. This must be done in the year following the reporting year, but no later than April 30.

In this declaration, an individual indicates the amount of income and calculates the tax that must be transferred to the budget. Every citizen of the Russian Federation has every right to receive social deductions in the amount of:

1. income transferred to charitable purposes. But actual expenses for charity should not exceed 25% of all total income received during this period;
2. payment for training in the reporting tax period. Actual expenses spent on training during the reporting period cannot exceed 120 thousand rubles. (for taxpayer training), 50 thousand rubles. (for the child’s education);
3. payments for treatment in the reporting tax period;
4. payment of additional pension contributions in the reporting tax period.

At the same time, the maximum amount of expenses accepted for deduction for treatment, purchase of medicines, training, contributions to the funded part of the labor pension, voluntary pension insurance and non-state pension provision in the aggregate should not exceed 120 thousand rubles.

Property tax deduction

All property tax deductions for personal income tax, just like social ones, are provided only to citizens who have submitted a declaration to the inspectorate at their place of residence or to the tax authority with which they are registered as taxpayers.

All property tax deductions for personal income tax, just like social ones, are provided only to citizens who have submitted a declaration to the inspectorate at their place of residence or to the tax authority with which they are registered as taxpayers.

All individuals are entitled to property deductions for personal income tax in the reporting period:

1. those who sold residential buildings or apartments that they owned as property for less than three years, the property deduction in this case is 1 million rubles. If you have owned a house or apartment for three years or more, you do not need to pay personal income tax when selling it;
2. those who sold other property that was their personal property for less than three years, the deduction in this case is 125 thousand rubles. Similarly with residential property, in the case where a person has owned real estate for more than five years, he does not have the obligation to pay personal income tax on the amount received from the sale;
3. those who acquire ownership of a dwelling (house or apartment) in the Russian Federation and have spent funds on new housing construction; the amount of deduction in this case cannot exceed 2,000,000 rubles;
4. purchasing housing on credit (loan) in the amount of interest costs, but not more than 3,000,000 rubles. This tax deduction can also be used for the cost of a loan for housing construction or the purchase of land for such construction.

Professional tax deductions

Individuals with the status of individual entrepreneurs can count on professional tax deductions for personal income tax. The same benefit can be used by notaries and lawyers in private practice, persons who have received income under civil contracts, and persons who have received royalties. All of them have the right to reduce the tax base by the amount of documented expenses.

However, if it is impossible to document income for one reason or another, the Tax Code of the Russian Federation also provides for the possibility of obtaining a tax deduction:

1. individual entrepreneurs in the amount of 20% of the income received;
2. persons receiving remuneration under copyright agreements for the creation and performance of works of science, literature and art and other taxpayers specified in clause 2 of Art. 221 of the Tax Code of the Russian Federation - in the amount of the approved cost standard.

How to get two types of property deductions at the same time

In practice, most often the sale of a residential property is immediately followed by the purchase of a new home to replace the one sold. And then the question arises whether it is possible to demand two property deductions at once, one from the sale of property, the other from the purchase of a new apartment or house. The Ministry of Finance and tax authorities allow you to receive a deduction twice, but provided that the purchase and sale transactions took place within the same calendar year. At the same time, the standard requirements for obtaining a property deduction must be met, and all documents confirming the fact of transactions must be presented.

It must be remembered that a property deduction for the sale of housing can be applied several times, but a tax deduction for the purchase of residential real estate is possible only once in a lifetime and for only one piece of property. Therefore, if a citizen has already submitted an application for a personal income tax deduction from purchased housing, he does not have the right to receive it again.

In 2014 I bought an apartment, in 2021 I am selling it and buying another apartment with a mortgage.

Maria, the application for deduction is submitted to the tax agent, i.e. to the employer, to the tax office - only if the person is an individual entrepreneur and the person for whom the loan was issued read on the Internet:

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Since January, new rules for obtaining property tax deductions for mortgage interest and personal income tax (NDFL) have come into effect in Russia. This is compensation for part of the costs. And it can reach up to 260 thousand rubles.

We are talking about the purchase or construction of apartments, houses, cottages, rooms in the amount of up to 2 million. Until now, you had the right to receive a personal income tax deduction of 13 percent only when purchasing one object and once in a lifetime. And if your apartment cost less than 2 million rubles, then the unused balance of the deduction was “burned out.” This bug has now been corrected.

A deduction under the new rules will be provided to you if two mandatory conditions are met. First: if you officially take ownership of the residential premises after January 1, 2014. Not earlier! Second: if before this date you have never claimed to receive a property deduction for other housing properties. These are the explanations of the Ministry of Finance.

Now regarding the mortgage. Along with a total deduction of 2 million rubles, until now you could claim a deduction from the amount of interest actually paid on a housing loan. And it was not limited. But from January 1, 2014, a limit was set on bank interest - 3 million rubles. And such a deduction will be provided only once in relation to a single piece of real estate, regardless of whether this three-million dollar amount has been exhausted or not. If you take out a mortgage for a long period, the overpayment on it will probably exceed 3 million rubles. The bank can calculate the approximate amount of interest that you will pay for the entire loan term (and not for a year). And further. A tax deduction for mortgage interest is provided as it is paid to the bank, that is, for each year separately.

Competently

So how significant will these innovations be for citizens? What nuances await mortgage users regarding tax deductions for interest paid? With these and other questions, RG turned to tax consultants - Sergei Litvinenko, an expert at the Public Duma project, and Sergei Varlamov, a partner.

When will the tax office start transferring money for mortgage interest: next year or in 10 years?

Tax consultants: When filing a deduction, the taxpayer submits copies of documents for the purchase of housing, including the mortgage agreement. The process of obtaining a deduction is tied to actual payments on such a loan, therefore, as a rule, the deduction is provided in parts throughout the entire loan repayment period. Every year you will receive a refund of the withheld personal income tax until the entire deduction amount is exhausted in full.

Let’s say an apartment worth 5 million rubles was bought in equal ownership by 3 individuals and two minors. How will the payment be made here?

Tax consultants: New legislative norms are extremely relevant for families in which real estate is acquired as shared ownership by several citizens at the same time - in this case, each taxpayer can exercise their right to deduction. In addition, tax deductions will be extended to children under 18 years of age whose parents or guardians purchase land or housing.

Starting this year, it will be possible to receive a deduction from employers. They say that in this case the procedure for obtaining a tax deduction is much more complicated than the procedure for obtaining a deduction through the inspection. What is your advice?

Tax advisors: In any case, you will have to visit the tax office - either to process the deduction directly, or to receive a tax notice that you will need to present to your employers. However, receiving a deduction from the inspection is essentially a refund of money, which takes a long time. And the employer, based on the notification you provide, will be able not to immediately withhold personal income tax from you and pay you a little more right away. We think this is a more rational way. But remember: the employer can only apply the deduction for 3 years after purchasing the property, regardless of whether the entire amount is spent or not. The inspection pays the deduction until it is completely exhausted, that is, it can transfer it to future years.

Are there any differences when receiving a deduction when purchasing and registering real estate for yourself and for children?

Tax Advisors: No, a parent who incurs the cost of purchasing a home for their minor children is entitled to a deduction regardless of whether they own the property or not. But you need to submit more documents that confirm the relationship. The limit of 2 million rubles for parents does not increase due to the child’s deduction and remains the same.

Is it possible to get a property deduction when exchanging apartments?

Tax consultants: Yes, it is possible, but only if an additional payment was made and this is reflected in the exchange agreement, that is, when exchanging apartments, the taxpayer received an apartment more than he gave, and therefore made an additional payment. The deduction is made for the amount of the additional payment. If, according to the agreement for the exchange of residential premises, there was no such exchange, you have no right to claim a deduction.

Can a person use it when purchasing unfinished construction?

Tax consultants: Yes, but only if the purchase and sale agreement states: the apartment goes to the owners without finishing. The total deduction for the purchase of an apartment includes both its cost and the costs of finishing it (the cost of materials and work on finishing the apartment). Installation of electrical wiring, installation of plumbing, and built-in kitchen appliances are not included in the deduction. This, according to the Ministry of Finance, is not considered finishing.

Is it true that now any pensioner will be able to transfer the balance of the unused property deduction?

Tax advisors: Yes. Until now, only pensioners who do not have income subject to personal income tax had the right to transfer the balance of the deduction to previous years. But from January 1, all pensioners received it.

Tatiana ZYKOVA"

How to get a tax deduction again

Since 2009, it has become possible to demand an additional tax deduction until the maximum amount established by law is reached (today it is 2 million rubles). You can apply for it within 3 years from the end of the tax period in which the right to the deduction arose. In the same way, you can get a double tax deduction, but only once in relation to one piece of property.

Changes in tax legislation were due to unequal conditions for various social strata of the population - citizens earning small amounts and purchasing inexpensive housing could not claim a refund of significant amounts, unlike wealthy personal income tax payers. In this regard, it was decided to allow an unlimited number of deductions to be issued until together they reach the maximum possible amount.

If the housing was purchased with a mortgage, the employee is required to bring reports from the banking institution (original and copy) to the place of work or to the Federal Tax Service office. If you purchased property with your own funds, you can submit the missing documents for re-deduction and fill out a statement stating that other papers were presented earlier.

Property tax deduction

Article 220 of the Tax Code of the Russian Federation establishes the rules for obtaining a property deduction for personal income tax, in particular in the amount of taxpayer expenses for new construction or acquisition in the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, land plots for housing construction and in the amounts of some additional costs associated with such acquisitions. The total amount of such a deduction cannot exceed RUB 2,000,000. excluding amounts used to repay interest on loans, credits and other financial services used to purchase housing, which are accepted for deduction without restrictions (clause 2, clause 1, article 220 of the Tax Code of the Russian Federation).

There can be two sources for providing a taxpayer with a property deduction when purchasing housing, and they can be combined.

As a general rule, for any deductions, a property deduction for the construction and purchase of housing can be obtained from the tax office at the end of the tax period when filing a tax return. In addition, it can be provided by one of the employers (other tax agents are not suitable for this purpose). An employee applying for a deduction must bring an application for a deduction to an employer chosen at his own discretion and attach to it a notice from the tax office (The document was approved by Order of the Federal Tax Service of Russia dated December 25, 2009 N MM-7-3 / [email protected] “On the form of notification” ). The notification is issued by the inspectorate at the taxpayer’s place of residence within thirty days from the date of submission of a written application and documents confirming the right to deduction (clause 3 of Article 220 of the Tax Code of the Russian Federation).

If you change your employer during the year, the taxpayer will have to receive a new notification from the inspectorate (Letter of the Federal Tax Service of Russia for Moscow dated 08/09/2006 N 28-10/71501).

If an application for a deduction is submitted to an employer not from the beginning of the year, the employer will provide the deduction only starting from the month in which the employee applied for its provision.

If, at the end of the tax period, the amount of the taxpayer’s income received from the tax agent was less than the amount of the tax deduction for the purchase of housing, the taxpayer has the right to receive the remaining part of the deduction from the tax office. To do this, at the end of the tax period, he must submit a tax return to the inspectorate (Letter of the Federal Tax Service of Russia dated December 22, 2010 N ShS-37-3 / [email protected] ).

Consequently, when receiving the mentioned property deduction, you can use a combination of two sources of its provision. The reason for this may be that the taxpayer has unused income, subject to personal income tax at a rate of 13%, which can also be reduced by deduction balances not provided by the employer. These include, for example, income:

• received from the employer chosen by the taxpayer before submitting an application for deduction;
• received from other employers and (or) from other tax agents (under civil contracts, etc.);
• subject to self-declaration by a citizen and taxed at a rate of 13%.

For your information. Let us recall some more details of the explanations given by the tax authorities in Letter N ШС-37-3/ [email protected] From them it follows that the amounts of personal income tax withheld by the tax agent in the prescribed manner before he receives the taxpayer’s application for a property tax deduction and the corresponding tax confirmation inspections are not “overly withheld.” This means that the provisions of Art. 231 of the Tax Code of the Russian Federation on tax refunds does not apply to these amounts. And the employer does not have the right to a refund of the amount of tax withheld from the beginning of the year until the month of receipt of the taxpayer’s application for a deduction. But the taxpayer has the right to return this personal income tax amount independently through the tax office.

But if the employer, the tax agent who is the source of payment of income, withholds tax after the employee has applied for a property deduction, the amounts of such tax are considered to be unlawfully withheld. The Tax Code of the Russian Federation stipulates that they must be returned to the employee’s bank account within three months from the date of receipt of the relevant application. The refund can be made at the expense of personal income tax amounts subject to transfer to the budget system of the Russian Federation on account of upcoming payments both for the specified taxpayer and for other taxpayers from whose income the tax agent withholds such tax. If the tax agent does not return the over-withheld personal income tax in a timely manner, he will have to charge the taxpayer interest for each calendar day of violation of the return deadline. In this case, interest is accrued at a rate equal to the refinancing rate of the Bank of Russia in effect on the days the repayment deadline was violated.

It may turn out that the employer, the tax agent, does not have enough money to refund the tax on time. Then such a tax agent, within 10 days from the date the taxpayer submits the corresponding application to him, must send an application to the tax office at his place of registration with a request to return to him the excessively withheld amount of personal income tax.

Unlike other categories of deductions, the underused balance of the property deduction for the purchase of housing can be transferred to subsequent tax periods until it is fully used (paragraph 28, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). This circumstance is noted in the commented Letter No. 03-04-05/7-879.

How to get a tax deduction from two employers at once

The law allows an employee who combines two jobs to apply for a property tax deduction from both employers or only from one of them, at the discretion of the taxpayer. And the responsibilities of both employers as tax agents include providing such an opportunity with a previous verification of documents.

When the personal income tax payer has already submitted an application for a property deduction to the manager or accountant at the first place of work, he must present to the second employer the appropriate document issued by the tax service, which would indicate the amount of the deduction to which the employee is entitled, taking into account the fact that part he had already received the deduction from another employer.

You will have to wait about a month until the tax service issues you the required number of notifications (according to the number of places of work) about your rights to receive a property deduction for personal income tax.

Is it possible to get a deduction for an apartment and for treatment at the same time?

Is it possible to get a tax deduction for treatment and for purchasing an apartment? Attention Thus, Nikolenko’s salary will be: 35,000 – 4134 = 30,866 rubles. If the secretary had not applied for the benefit, her personal income tax would have been: 35 thousand x 13 = 4,550 rubles instead of 4,134 rubles.

We recommend reading: How the ku benefit is calculated for Chernobyl victims

The amount may be increased when purchasing housing with a mortgage. Property deduction is not provided for the purchase of housing from close relatives or other persons, the purchase and sale between whom was for the purpose of obtaining benefits, using maternity capital or other targeted budget funds (Program “Affordable Housing”, “Young Family”, etc.).

Legislative acts on the topic

Legislative acts are represented by the following documents:

Is it possible to get a tax deduction for the purchase of an apartment if you have already received a deduction for treatment?

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions, provided taking into account the specifics and in the manner provided for by this article:

1) property tax deduction upon the sale of property, as well as share(s) in it, share(s) in the authorized capital of the company, upon withdrawal from the membership of the company, upon transfer of funds (property) to the company participant in the event of liquidation of the company, upon reduction the nominal value of a share in the authorized capital of the company, upon assignment of rights of claim under an agreement for participation in shared construction (under an investment agreement for shared construction or under another agreement related to shared construction);

2) property tax deduction in the amount of the redemption value of the land plot and (or) other real estate located on it, received by the taxpayer in cash or in kind, in the event of seizure of the specified property for state or municipal needs;

3) property tax deduction in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition on the territory of the Russian Federation of residential houses, apartments, rooms or a share(s) in them, the acquisition of land plots or a share(s) in them provided for individual housing construction , and land plots or share(s) in them on which the acquired residential buildings or share(s) in them are located;

4) property tax deduction in the amount of expenses actually incurred by the taxpayer to repay interest on targeted loans (credits) actually spent on new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, the acquisition of land plots or share(s) in them provided for individual housing construction, and land plots or share(s) in them on which the purchased residential buildings or share(s) in them are located, as well as for repayment of interest on loans received from banks in for the purpose of refinancing (on-lending) loans for new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, the acquisition of land plots or share(s) in them provided for individual housing construction, and land plots or share(s) in them on which the purchased residential buildings or share(s) in them are located.

2. The property tax deduction provided for in subparagraph 1 of paragraph 1 of this article is provided taking into account the following features:

1) property tax deduction is provided:

in the amount of income received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or share(s) in the said property that were owned by the taxpayer for less than the minimum maximum period of ownership of the real estate property property established in accordance with Article 217.1 of this Code, not exceeding in total 1,000,000 rubles;

in the amount of income received by the taxpayer in the tax period from the sale of other real estate that was owned by the taxpayer for less than the minimum maximum period of ownership of the real estate object established in accordance with Article 217.1 of this Code, not exceeding in total 250,000 rubles;

in the amount of income received by the taxpayer during the tax period from the sale of other property (except for securities) that was owned by the taxpayer for less than three years, not exceeding a total of 250,000 rubles;

2) instead of receiving a property tax deduction in accordance with subparagraph 1 of this paragraph, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented in connection with the acquisition of this property.

When selling a share (part thereof) in the authorized capital of a company, when leaving the company's members, when transferring funds (property) to a company participant in the event of liquidation of the company, when reducing the nominal value of a share in the authorized capital of the company, when assigning rights of claim under a participation agreement in shared construction (under an investment agreement for shared construction or under another agreement related to shared construction), the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented expenses associated with the acquisition of this property (property rights).

The taxpayer's expenses associated with the acquisition of a share in the authorized capital of a company may include the following expenses:

expenses in the amount of cash and (or) the cost of other property made as a contribution to the authorized capital when establishing a company or when increasing its authorized capital;

expenses for acquiring or increasing a share in the authorized capital of the company.

In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in the amount of income received by the taxpayer as a result of termination of participation in the company, not exceeding a total of 250,000 rubles for the tax period.

When selling part of a share in the authorized capital of a company owned by a taxpayer, the taxpayer’s expenses for the acquisition of this part of the share in the authorized capital are taken into account in proportion to the decrease in the share of such taxpayer in the authorized capital of the company.

When income is received in the form of payments to a company participant in cash or in kind in connection with a decrease in the authorized capital of the company, the taxpayer’s expenses for acquiring a share in the authorized capital of the company are taken into account in proportion to the decrease in the authorized capital of the company.

If the authorized capital of the company was increased due to the revaluation of assets, when it is reduced, the taxpayer’s expenses for acquiring a share in the authorized capital are taken into account in the amount of payment to the company participant exceeding the amount of the increase in the nominal value of his share as a result of the revaluation of assets;

2.1) upon the sale of property (property rights) received during the liquidation of a foreign organization (termination (liquidation) of a foreign structure without forming a legal entity) by a taxpayer - shareholder (participant, shareholder, founder, controlling person of a foreign organization or controlling person of a foreign structure without forming a legal entity ), whose income in the form of such property (property rights) was exempt from taxation in accordance with paragraph 60 of Article 217 of this Code, such a taxpayer has the right to reduce the amount of his taxable income from the sale of such property (property rights) by an amount equal to the value of the property (property rights) rights) according to the accounting records of the liquidated organization on the date of receipt of property (property rights) from such organization, specified in the documents attached to the taxpayer’s application submitted in accordance with paragraph two of paragraph 60 of Article 217 of this Code, but not higher than the market value of such property (property rights) rights), determined taking into account Article 105.3 of this Code;

2.2) upon the sale of property rights (including shares, shares) acquired from a controlled foreign company, if the income of such a controlled foreign company from the sale of these property rights (including shares, shares) and expenses in the form of the price of their acquisition excluded from the profit (loss) of such a foreign company on the basis of paragraph 10 of Article 309.1 of this Code, the taxpayer recognized as a controlling person of such a controlled foreign company or being a Russian related party of such a controlling person, the amount of expenses actually incurred in the form of the value of property rights (including shares , shares) is determined based on the lower of the following values:

documented value according to the accounting data of a controlled foreign company on the date of transfer of ownership of the specified property rights (including shares, shares) from the controlled foreign company,

the market value of the specified property rights (including shares, interests) on the date of transfer of ownership from a controlled foreign company, determined taking into account the provisions of Article 105.3 of this Code;

3) when selling property that is in common shared or common joint ownership, the corresponding amount of property tax deduction is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property that is in common joint ownership);

4) unless otherwise provided by subclause 2.1 or 2.2 of this clause, the provisions of subclause 1 of clause 1 of this article do not apply to income received:

from the sale of real estate and (or) vehicles that were used in business activities;

from the sale of securities;

5) upon the sale of property received by a taxpayer-donor in the event of dissolution of the endowment capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred to replenish the endowment capital of a non-profit organization is provided for by the donation agreement and (or) the Federal Law of December 30, 2006 year N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”, the expenses of a taxpayer-donor are recognized as documented expenses for the acquisition, storage or maintenance of such property, incurred by the taxpayer-donor on the date of transfer of such property to a non-profit organization - the owner of the endowment capital for replenishment of the target capital of a non-profit organization. The period of ownership of real estate received by a taxpayer-donor in the event of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of such property transferred to replenish the target capital of a non-profit organization is provided for by the donation agreement and (or) Federal Law dated 30 December 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”, is determined taking into account the period of such property being in the ownership of the taxpayer-donor until the date of transfer of such property to replenish the endowment capital of a non-profit organization in the manner established by Federal Law dated 30 December 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations.”

3. The property tax deduction provided for in subparagraph 3 of paragraph 1 of this article is provided taking into account the following features:

1) 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 items of property specified in subparagraph 3 of paragraph 1 of this article, not exceeding 2,000,000 rubles.

If the taxpayer has exercised the right to receive a property tax deduction in an amount less than its maximum amount established by this subclause, the balance of the property tax deduction until its full use may be taken into account when receiving a property tax deduction in the future for new construction or acquisition on the territory of the Russian Federation residential building, apartment, room or share(s) in them, acquisition of land plots or share(s) in them provided for individual housing construction, and land plots or share(s) in them on which the acquired residential buildings or share are located (shares) in them.

In this case, the maximum amount of a property tax deduction is equal to the amount in force in the tax period in which the taxpayer first acquired the right to receive a property tax deduction, as a result of which a balance was created that is carried forward to subsequent tax periods;

2) when purchasing land plots or a share(s) in them provided for individual housing construction, a property tax deduction is provided after the taxpayer receives a certificate of ownership of a residential building;

3) the actual costs of new construction or the acquisition of a residential building or share(s) in it on the territory of the Russian Federation may include the following costs:

costs for the development of design and estimate documentation;

expenses for the purchase of construction and finishing materials;

expenses for the acquisition of a residential building or share(s) in it, including those not completed construction;

expenses associated with construction work or services (completion of a residential building or share(s) in it that has not been completed) and finishing;

costs of connecting to electricity, water and gas supply and sewerage networks or creating autonomous sources of electricity, water and gas supply and sewerage;

4) the actual costs of purchasing an apartment, room or share(s) in them may include the following costs:

expenses for the acquisition of an apartment, room or share(s) in them or rights to an apartment, room or share(s) in them in a house under construction;

expenses for the purchase of finishing materials;

expenses for work associated with finishing an apartment, room or share(s) in them, as well as expenses for developing design and estimate documentation for finishing work;

5) taking for deduction the costs of completing and finishing an acquired residential building or share(s) in them or finishing an acquired apartment, room or share(s) in them is possible if the agreement on the basis of which such acquisition was made provides for the acquisition unfinished construction of a residential building, apartment, room (rights to an apartment, room) without finishing or share(s) in them;

6) to confirm the right to a property tax deduction, the taxpayer submits to the tax authority:

an agreement on the acquisition of a residential building or a share(s) in it, documents confirming the taxpayer’s ownership of a residential building or a share(s) in it - during the construction or acquisition of a residential building or a share(s) in it;

an agreement on the acquisition of an apartment, room or share (shares) in them and documents confirming the taxpayer’s ownership of the apartment, room or share (shares) in them - when purchasing an apartment, room or share (shares) in them into ownership;

an agreement for participation in shared construction and a transfer deed or other document on the transfer of a shared construction object by the developer and its acceptance by a participant in shared construction, signed by the parties - when acquiring rights to a shared construction object (an apartment or a room in a house under construction);

documents confirming the taxpayer's ownership of a land plot or share(s) in it, and documents confirming ownership of a residential building or share(s) in it - when acquiring land plots or share(s) in them provided for individual housing construction, and land plots on which the acquired residential buildings or share(s) in them are located;

child's birth certificate - when parents purchase a residential house, apartment, room or share(s) in them, land plots or share(s) in them provided for individual housing construction, and land plots or share(s) in them, on in which the acquired residential buildings or share(s) in them are located, into the ownership of their children under the age of 18;

decision of the guardianship and trusteeship body to establish guardianship or trusteeship - when guardians (trustees) acquire a residential house, apartment, room or share (shares) in them, land plots or share (shares) in them provided for individual housing construction, and land plots or shares (shares) in them, on which the acquired residential buildings or share (shares) in them are located, in the ownership of their wards under the age of 18 years;

documents confirming expenses made by the taxpayer (receipts for receipt orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents) ;

7) a property tax deduction is provided to the taxpayer on the basis of documents confirming the emergence of the right to the specified deduction, payment documents drawn up in the prescribed manner and confirming expenses incurred by the taxpayer (receipts for receipt orders, bank statements on the transfer of funds from the buyer’s account to the seller’s account, commodity and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents).

4. 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 receive property tax deductions 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.

5. Property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article are not provided in relation to the taxpayer’s expenses for new construction or acquisition on the territory of the Russian Federation of a residential house, apartment, room or share(s) in them, covered by employers’ funds or other persons, maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children, through payments provided from the budgets of the budget system of the Russian Federation, as well as in cases where the purchase and sale transaction of a residential building, apartments, rooms or share(s) in them is committed between individuals who are interdependent in accordance with Article 105.1 of this Code.

6. The right to receive property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article have taxpayers who are parents (adoptive parents, adoptive parents, guardians, trustees) and who carry out new construction or purchase on the territory of the Russian Federation at their own expense of a residential building , apartments, rooms or shares (shares) in them, acquisition of land plots or share (shares) in them provided for individual housing construction, and land plots or share (shares) in them on which the acquired residential buildings or share (shares) are located ) in them, into the ownership of their children under the age of 18 (wards under the age of 18). The amount of property tax deductions in the case specified in this paragraph is determined based on the actual expenses incurred, taking into account the restrictions established by paragraph 3 of this article.

7. Property tax deductions are provided when the taxpayer submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article.

8. Property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be provided to the taxpayer before the end of the tax period when he submits a written application to the employer (hereinafter in this paragraph - tax agent), subject to confirmation of the taxpayer’s right to property tax deductions tax authority in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The property tax deduction provided for in subparagraph 4 of paragraph 1 of this article can be provided only in relation to one piece of real estate.

The taxpayer has the right to receive property tax deductions from one or more tax agents of his choice. If, having received a property tax deduction from one tax agent, the taxpayer applies for a property tax deduction to another tax agent, the specified property tax deduction is provided in the manner prescribed by paragraph 7 of this article and this paragraph. The tax agent is obliged to provide property tax deductions upon receipt from the taxpayer of confirmation of the right to property tax deductions, issued by the tax authority, indicating the amount of property tax deductions that the taxpayer has the right to receive from each tax agent specified in the confirmation.

The taxpayer’s right to receive property tax deductions from tax agents in accordance with this paragraph must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of filing the taxpayer’s application and documents confirming the right to receive property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article.

If, at the end of the tax period, the amount of the taxpayer’s income received from all tax agents was less than the amount of property tax deductions determined in accordance with paragraphs 3 and 4 of this article, the taxpayer has the right to receive property tax deductions in the manner provided for in paragraph 7 of this article.

If, after the taxpayer has submitted in the prescribed manner an application to the tax agent for receipt of property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article, the tax agent withheld the tax without taking into account property tax deductions, the amount of tax withheld in excess after receipt of the application shall be returned to the taxpayer in the procedure established by Article 231 of this Code.

9. If during a tax period the property tax deductions provided for in subparagraphs 3 and (or) 4 of paragraph 1 of this article cannot be used in full, their balance may be transferred to subsequent tax periods until they are fully used, unless otherwise provided by this article.

10. 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 no more than three, immediately preceding the tax period in which the transferred tax period was formed. balance of property tax deductions.

11. Repeated provision of tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article is not allowed.

Common mistakes

Error No. 1: An employee of an enterprise submitted a second application for a property deduction for the purchase of a house.

Comment: A property deduction for the purchase of residential premises can be provided only once; receiving a deduction twice is prohibited by law.

Error No. 2: A company employee waits until the end of the tax period to apply for a social deduction for personal income tax.

Comment: Since 2009, the law allows you to apply for a social deduction during the year, without waiting for its end.

Social tax deduction

Letter N 03-04-05/7-838 discusses one of the types of social tax deductions. The benefit is provided for when an individual makes donations to charities and some other socially significant organizations. The deduction is provided only at the end of the tax period (year) when filing a tax return with the tax office. It has an additional limitation: it is provided in the amount of expenses actually incurred by an individual, but not more than 25% of the amount of income received in the tax period and taxed at a rate of 13% (clause 1, clause 1, clause 2, article 219 of the Tax Code of the Russian Federation ). The authors of the Letter drew attention to the fact that the transfer of underused social tax deductions to subsequent tax periods Art. 219 of the Tax Code of the Russian Federation is not provided for .

Another Letter from the Ministry of Finance of Russia, dated October 22, 2009 N 03-04-06-01/269, confirmed that the standard tax deduction also cannot be carried forward to the next tax period .

Let us remind you that in order to receive a social deduction for personal income tax, you do not need to submit a special application to the tax authority, however, the taxpayer cannot do without documents confirming the targeted nature of the expenses (in this case, copies of the donation agreement, payment documents, etc.).

Note that under certain conditions, some social deductions (for example, in the amount of pension contributions paid under an employee’s agreement with a non-state pension fund) may be provided to the taxpayer before the end of the tax period when he contacts the employer - tax agent (clause 4, clause 1, clause 2 Article 219 of the Tax Code of the Russian Federation).

Answers to common questions

Question No. 1: A citizen forgot to submit an application for a deduction, has he lost the right to receive it?

Answer: No, you are given 3 years to claim a tax deduction from the moment when you actually incurred certain expenses, only the lost amounts of social deductions are not carried over to future years, which is why you should ask for a social deduction in the first place.

Question No. 2: What documents do I need to prepare if I want to receive a property deduction from two employers at the same time?

Answer: You will need to fill out an application to provide you with a property deduction, collect documents about the transaction with property and obtain from the tax authority a document where a Federal Tax Service employee will indicate the amount of the tax deduction minus the deduction provided to you by the first employer.