According to the legislation of the Russian Federation, when buying an apartment, house or land, you can return part of the money in the amount of personal income tax paid in the past. The tax deduction is described in Art. 220 of the Tax Code of the Russian Federation. The benefit is aimed at providing citizens with the opportunity to acquire or improve housing conditions.

If you officially work, pay personal income tax and have purchased an apartment or house, you have the right to return up to 13% of the cost of housing. In addition, you can also recover up to 13% of mortgage interest and some other expenses.

In what cases can I get a property deduction?

Using the property deduction, you can recover part of the costs of:

• purchase and construction of housing(apartment, private house, room, their shares);
• land acquisition with a residential building located on it or for the construction of a residential building;
• interest on targeted loans ( mortgage loans) for the construction or purchase of housing;
• finishing housing, if it was purchased from the developer without finishing.

Deduction Is not provided:

The amount of the tax deduction

The amount of tax that you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

Example 1: In 2019 Ivanov A.A. bought an apartment for 2.5 million rubles. At the same time, in 2019 he earned 500 thousand rubles and paid 65 thousand rubles of personal income tax. In this case, the maximum amount that Ivanov A.A. will be able to return, is 2 million x 13% = 260 thousand rubles. But directly for 2019, he will be able to receive only 65 thousand rubles, and 195 thousand will remain for return in subsequent years.

Example 2: In 2017 Vasiliev V.G. bought an apartment for 1 million rubles. In 2020 Vasiliev V.G. I found out about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can recover 1 million rubles. x 13% = 130 thousand rubles. Considering that in 2017-2019 Vasiliev earned 400 thousand rubles annually and paid 52 thousand rubles of personal income tax, then in 2020 he will be able to return: 52 thousand rubles. for 2017, 52 thousand rubles. for 2018 and 26 thousand rubles. (balance from 130 thousand) for 2019.

One-time entitlement to deduction

The current restrictions are as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in a lifetime (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of the deduction in the amount of 10 thousand rubles, you will never be able to receive more property deduction when buying a home.

Example: in 2013 Sakharov A.T. bought an apartment for 1.5 million rubles and took advantage of the tax deduction after the purchase. In 2019 Sakharov A.T. again bought an apartment for 2 million rubles. He will not be able to receive a deduction of 500 thousand rubles up to 2 million.

When buying a home after January 1, 2014(if you have not used the deduction before), you can use the property deduction several times, but the maximum amount of the deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2 million rubles (260 thousand rubles to be returned ).

Example: at the beginning of 2019 Gusev A.K. bought an apartment for 1.7 million rubles. In September 2019, he also purchased a room for 500,000 rubles. At the end of 2019 (in 2020) Gusev A.K. will be able to issue a deduction for 2 million rubles: 1.7 million rubles for an apartment and get 300 thousand rubles for a room.

Note: If you received only the main deduction for housing purchased before January 1, 2014, then you can receive a tax deduction for interest when buying a new home with a mortgage. You can read more about this feature in our article.

For more information on the restrictions on obtaining a property deduction, you can read the article: One-time property deduction when buying an apartment / house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you complete the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions on how to submit documents to the tax authorities. If you have any questions about working with the service, you will be consulted by professional tax experts.

What documents are needed?

To apply for a tax deduction, you will need:

• identity document;
• declaration 3-NDFL and application for a tax refund;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

When do I need to submit documents and for what period can I get a tax refund?

You can return the money on the property deduction, starting from the year when you have on hand:

• payment documents confirming the expenses incurred for the purchase of an apartment / house / plot;
• documentation, confirming the ownership of housing: an extract from the USRN (certificate of registration of ownership) when buying an apartment under a sale and purchase agreement or an Acceptance and Transfer Act when buying a home under a shared participation agreement.

If you bought an apartment in the past and did not apply for the deduction right away, then you can do it now (there are no time limits for receiving the deduction). The only thing is that you can return income tax for no more than the last three years. For example, if you bought an apartment in 2017 and decided to make a deduction in 2020, you can get a tax refund for 2019, 2018 and 2017 (detailed information on when and for which years you can get a tax refund can be found in our article : When and for what years to apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return personal income tax for several years until you exhaust the entire amount (see).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time it takes the verification of your documents by the tax office).

Sections:

Have you ever thought about how much of your salary you annually give to the state? As you know, in addition to transferring fees to the PFR, the FSS of Russia and the FFOMS (in the amount of 30% of the employee's salary), the employer is obliged to withhold personal income tax (PIT) in the amount of 13% directly from the employee's salary. It would seem that this money is lost for the employee irretrievably. However, they can be returned from the public pocket to your own as a tax deduction. You can count on a refund of all or part of the tax if the employee has incurred expenses for:

• purchase of housing;
• education;
• treatment;
• donations to charitable, non-profit and religious organizations;
• additional pension provision;
• transactions with individual investment accounts;
• as well as in many other cases.

The GARANT.RU portal will tell you about the procedure, amounts and terms for obtaining tax deductions in various situations.

General characteristics of tax deductions for individuals

The amount of the tax deduction is the amount by which the taxable base can be reduced. For example, if the salary of an employee specified in his employment contract is 10 thousand rubles, then this amount is the taxable base for personal income tax. Without the use of tax deductions, the employer will withhold a tax of 13% (1.3 thousand rubles) from her, and the employee will receive only 8.7 thousand rubles.

If the employee has a tax deduction for any reason, for example, in the amount of 6 thousand rubles. for training, then the employer will withhold personal income tax from the amount of wages minus the size of the tax deduction, that is, from 4 thousand rubles. In this case, personal income tax will be only 520 rubles. and the employee will receive 9480 rubles in his hands.

Most tax credits can be obtained directly through the employer, as shown in the example above. But for large deductions (for example, for a tax refund when buying an apartment), it is sometimes more convenient to receive the entire amount of the tax refund immediately to a bank account through the tax office.

Tax legislation provides for several types of personal income tax deductions:

• standard tax deductions that are provided to various categories of citizens, including beneficiaries ();
• social tax deductions in connection with expenses, in particular, for education, treatment, co-financing of pensions, etc. ();
• investment tax deductions that apply to certain transactions with securities and on individual investment accounts ();
• property tax deductions provided in connection with the sale of property, the acquisition of housing and the payment of interest on mortgage loans ();
• tax deductions when carrying forward losses from operations with securities and operations with derivative financial instruments ();
• tax deductions when carrying forward losses from participation in an investment partnership ();
• professional tax deductions to which individual entrepreneurs, lawyers, notaries, etc. are entitled ().

It must be remembered that if you want to apply the deduction, you must file a declaration anyway.

We also emphasize that non-residents, as a general rule, are not entitled to standard, social and property deductions (). Recall that individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as tax residents ().

Tax deductions are provided on the basis of a written application and documents confirming the right to such deductions.

Standard tax deductions

Standard deductions for working citizens are provided by the employer. In other words, one of the tax agents who are the source of income payment, at the choice of the taxpayer.

The standard tax deduction for personal income tax is provided to the employee from the beginning of the calendar year, even if the application was submitted later. As a general rule, a standard personal income tax deduction is provided to the taxpayer on the basis of his application for each month of the tax period ().

Standard tax deductions are also provided:

• in the amount of 3 thousand rubles. (Chernobyl survivors, disabled veterans of the Great Patriotic War, disabled military personnel of the 1st, 2nd and 3rd groups);
• in the amount of 500 rubles. (Heroes of the USSR, Heroes of Russia, awarded the Order of Glory 3 degrees, participants in the Great Patriotic War, disabled since childhood, disabled people of groups 1 and 2, etc.).

Social tax deductions

If during the calendar year the tax deduction is not used in full, the balance can be carried over to the next year.

Sale

The taxpayer has the right to a tax deduction, in particular, in the amounts received by him from the sale of housing or land plots and their shares.

As a general rule, if such property has been owned for more than three or five years, then such income is not taxed. If less, then the taxpayer has the right to receive a deduction in the amount of not more than 1 million rubles.

The deduction is provided in amounts received in the tax period from the sale of other property owned by the taxpayer.

If the property was owned by the taxpayer for more than the minimum deadline, then such income is not taxed. In this case, the declaration may not be submitted.

It should be borne in mind that these provisions do not apply to income received by individuals from the sale of securities, as well as to income from the sale of property directly used by individual entrepreneurs in entrepreneurial activities.

If the property has been owned for less than three years, a person has the right to claim a deduction in the amount of not more than 250 thousand rubles.

Instead of using the right to receive a property tax deduction, the taxpayer has the right to reduce the amount of taxable income by the amount of expenses associated with obtaining these incomes. In this case, the costs must be documented.

Purchase

The taxpayer is entitled to a tax deduction in the amounts spent by him on the purchase of housing. The deduction is granted for an amount not exceeding 2 million rubles. If the taxpayer, when receiving a property tax deduction, did not use it in the amount of the maximum amount, the balance of the tax deduction until its full use can be taken into account when receiving a deduction in the future for new construction or the acquisition of another residential facility in Russia. Thus, the unused balance of the deduction is transferred not only to the following periods, but also to other objects.

At the same time, the balance of the deduction declared when buying a home before January 1, 2014 cannot be transferred to other objects ().

To confirm the right to such a property deduction, you must submit along with the application:

• contract for the purchase of housing;
• a document on the ownership of housing and an act on the transfer of housing to the taxpayer;
• payment documents drawn up in the prescribed manner and confirming the fact of payment of funds by the taxpayer (seller's receipts for cash receipts, receipts for credit 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 persons indicating in them the address and passport data of the seller and other documents), etc. ().

Also, a home buyer can receive a property tax deduction in connection with the payment of interest on mortgage loans in the amount of 3 million rubles. Such a deduction is provided for only one property ( , ). An interest deduction is provided if there are documents confirming the right to receive a deduction, a loan (credit) agreement, as well as documents confirming the fact that the taxpayer has paid money to pay off interest.

Professional tax deductions

Individuals engaged in entrepreneurial activities without forming a legal entity, as well as notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance with the procedure established by the current legislation, are entitled to receive these tax deductions. They can reduce their taxable income by the amount of their documented expenses.

Please tell me if there are any restrictions on filing declarations for the provision of a social deduction for tuition and whether it can be submitted at any time of the year. Can I provide bank details of any bank for a refund?

The specified social tax deduction is granted if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as when the taxpayer submits documents confirming his actual expenses for education. At the same time, the indication in the contract for the provision of paid educational services of information about the license is a sufficient basis for proving its existence ( ).

The taxpayer shall also attach to the listed documents:

• a training agreement with an educational institution licensed to provide relevant educational services;
• information on , confirming the amount of income received and personal income tax actually paid for the reporting tax period.

Social tax deductions specified in , are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period, and before the end of the tax period, a social deduction for education can be obtained by contacting your tax agent (for example, an employer) provided that the tax authority confirms the right of the taxpayer to receive social tax deductions by the tax authority ( Tax Code of the Russian Federation). To obtain the necessary confirmation, it is necessary to submit an appropriate application to the tax office according to the recommended ( ).

RELATED MATERIALS

For an example of filling out an application to confirm the right of a taxpayer to receive social tax deductions provided for (in terms of social tax deduction in the amount of insurance premiums under a voluntary life insurance contract (contracts)), see the prepared by the experts of the Garant company.

When can I get a tax refund?

An application for the refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount (). In other words, if a taxpayer applied for a deduction in 2019, then he will be able to receive a deduction from the income of previous periods only for 2018, 2017 and 2016. At the same time, the moment of acquiring an apartment does not matter, since there are no restrictions on the period for applying for a deduction on this basis (). If the right to a tax deduction arose in 2019, then it will not be possible to receive a tax refund for the periods preceding this year - its balance can be transferred to subsequent tax periods until they are fully used. However, this rule does not apply to pensioners who, when purchasing housing, have the opportunity to transfer the balance of the property deduction to the three tax periods immediately preceding its occurrence ().

It should be noted that if the amount of tax deductions exceeds the amount of income taxed at the rate of 13% in the tax period, the tax base in this tax period is considered equal to zero. At the same time, the difference between the amount of tax deductions in this tax period and the amount of income taxed at a rate of 13%, as a general rule, is not transferred to the next tax period (). You can transfer the difference between the amount of tax deductions and the amount of taxable income only for property tax deductions.

You should be aware that property tax deductions are provided either when the taxpayer submits a declaration at the end of the tax period (calendar year), or before the end of the corresponding tax period - in this case, the deduction is provided by tax agents (usually the employer).

Where to apply for a property or social deduction?

Currently, there are two options for obtaining a tax deduction: either through the tax office or through the employer.

In the first case, you can apply for a deduction only after the end of the year in which the expenses claimed for the deduction were incurred. In this case, the amount of the tax refund will be transferred to the bank account of the taxpayer.

To receive a tax deduction through an employer, there is no need to wait until the end of the year in which the taxpayer incurred expenses. In this case, the employer simply will not withhold personal income tax at a rate of 13% from the employee's salary.

If the taxpayer decides to apply for the deduction to the employer, he must first obtain confirmation from the tax authority on the right to the deduction. To obtain the necessary confirmation, you must submit an appropriate application to the tax office according to the recommended (). The corresponding application can be submitted both personally by visiting the tax office, and through the personal account of the taxpayer - an individual.

To receive a deduction, you must contact your employer with the appropriate written.

According to the legislation of the Russian Federation, when buying an apartment, house or land, you can return part of the money in the amount of personal income tax paid in the past. The tax deduction is described in Art. 220 of the Tax Code of the Russian Federation. The benefit is aimed at providing citizens with the opportunity to acquire or improve housing conditions.

If you officially work, pay personal income tax and have purchased an apartment or house, you have the right to return up to 13% of the cost of housing. In addition, you can also recover up to 13% of mortgage interest and some other expenses.

In what cases can I get a property deduction?

Using the property deduction, you can recover part of the costs of:

• purchase and construction of housing(apartment, private house, room, their shares);
• land acquisition with a residential building located on it or for the construction of a residential building;
• interest on targeted loans ( mortgage loans) for the construction or purchase of housing;
• finishing housing, if it was purchased from the developer without finishing.

Deduction Is not provided:

The amount of the tax deduction

The amount of tax that you can get back is determined by two main parameters: your expenses when buying a home and the income tax you paid.

Example 1: In 2019 Ivanov A.A. bought an apartment for 2.5 million rubles. At the same time, in 2019 he earned 500 thousand rubles and paid 65 thousand rubles of personal income tax. In this case, the maximum amount that Ivanov A.A. will be able to return, is 2 million x 13% = 260 thousand rubles. But directly for 2019, he will be able to receive only 65 thousand rubles, and 195 thousand will remain for return in subsequent years.

Example 2: In 2017 Vasiliev V.G. bought an apartment for 1 million rubles. In 2020 Vasiliev V.G. I found out about the possibility of a tax deduction and decided to apply for it. In total, Vasiliev can recover 1 million rubles. x 13% = 130 thousand rubles. Considering that in 2017-2019 Vasiliev earned 400 thousand rubles annually and paid 52 thousand rubles of personal income tax, then in 2020 he will be able to return: 52 thousand rubles. for 2017, 52 thousand rubles. for 2018 and 26 thousand rubles. (balance from 130 thousand) for 2019.

One-time entitlement to deduction

The current restrictions are as follows:

For housing purchased before January 1, 2014, you can use the property deduction only once in a lifetime (paragraph 27, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation). In this case, the purchase price does not matter. Even if you took advantage of the deduction in the amount of 10 thousand rubles, you will never be able to receive more property deduction when buying a home.

Example: in 2013 Sakharov A.T. bought an apartment for 1.5 million rubles and took advantage of the tax deduction after the purchase. In 2019 Sakharov A.T. again bought an apartment for 2 million rubles. He will not be able to receive a deduction of 500 thousand rubles up to 2 million.

When buying a home after January 1, 2014(if you have not used the deduction before), you can use the property deduction several times, but the maximum amount of the deduction that you can receive for your entire life (excluding mortgage interest) even in this case is strictly limited to 2 million rubles (260 thousand rubles to be returned ).

Example: at the beginning of 2019 Gusev A.K. bought an apartment for 1.7 million rubles. In September 2019, he also purchased a room for 500,000 rubles. At the end of 2019 (in 2020) Gusev A.K. will be able to issue a deduction for 2 million rubles: 1.7 million rubles for an apartment and get 300 thousand rubles for a room.

Note: If you received only the main deduction for housing purchased before January 1, 2014, then you can receive a tax deduction for interest when buying a new home with a mortgage. You can read more about this feature in our article.

For more information on the restrictions on obtaining a property deduction, you can read the article: One-time property deduction when buying an apartment / house.

How to get a deduction?

The process of obtaining a deduction can be simplified by using our service. He will help you complete the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions on how to submit documents to the tax authorities. If you have any questions about working with the service, you will be consulted by professional tax experts.

What documents are needed?

To apply for a tax deduction, you will need:

• identity document;
• declaration 3-NDFL and application for a tax refund;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

When do I need to submit documents and for what period can I get a tax refund?

You can return the money on the property deduction, starting from the year when you have on hand:

• payment documents confirming the expenses incurred for the purchase of an apartment / house / plot;
• documentation, confirming the ownership of housing: an extract from the USRN (certificate of registration of ownership) when buying an apartment under a sale and purchase agreement or an Acceptance and Transfer Act when buying a home under a shared participation agreement.

If you bought an apartment in the past and did not apply for the deduction right away, then you can do it now (there are no time limits for receiving the deduction). The only thing is that you can return income tax for no more than the last three years. For example, if you bought an apartment in 2017 and decided to make a deduction in 2020, you can get a tax refund for 2019, 2018 and 2017 (detailed information on when and for which years you can get a tax refund can be found in our article : When and for what years to apply for a property deduction when buying a home?

The entire balance of the property deduction is carried over to the next year. That is, you can return personal income tax for several years until you exhaust the entire amount (see).

The entire procedure for obtaining a deduction usually takes from two to four months (most of the time it takes the verification of your documents by the tax office).

And do not go crazy: how to choose a developer, negotiate a discount, sign a contract correctly, accept an apartment and register ownership.

Today is the final article of the cycle: we tell you how to get a tax deduction for an apartment in a new building.

Nika Troitskaya

real estate marketer

Attention

For two years, this article has partially lost its relevance. We have a new detailed There advice from an economist, a complete list of documents and analysis of difficult situations.

What is a tax deduction

A tax deduction is money that you can get from the state for buying an apartment. You pay personal income tax - personal income tax - 13% of your salary is received by the state. When you bought an apartment, you gave away part of your income for it, but you still paid personal income tax. The state will refund you 13% of the amount you paid for the apartment, but not more than 260 thousand rubles. If an apartment in a new building is cheaper than 2 million rubles and without finishing, the cost of finishing can also be included in the deduction amount.

A housing deduction is also set for a house, a room in a communal apartment or a share in an apartment.

For all apartments more expensive than two million, the deduction will be 260 thousand, and for cheaper ones - 13% of their value. The state divides the deduction payments by year and does not pay more for the past year than it received personal income tax for you.

In 2015, after deducting personal income tax, Vasya received 50 thousand per month, for the year he earned 600 thousand. Let's calculate the tax on his income, which the employer paid for Vasya:

600,000 R × 0.13 ÷ 0.87 = 89,600 R

This means that Vasya will receive 89.6 thousand rubles as a deduction for 2015, and the remaining 157.4 thousand rubles will be stretched for refunds in the following years.

The same applies to mortgage interest deductions. If you bought an apartment with a mortgage, you can still claim a deduction for mortgage interest - also 13% of the amount, but not more than 390 thousand rubles. If you paid interest to the bank for up to 3 million, then the state will return 13% of the amount to you, and if 3 million or more - 390 thousand.

If you took out a loan for an apartment before 2014, the "mortgage" deduction will include all the interest that you pay to the bank. The limit of 3 million rubles does not apply - paragraph 4 of Art. 2 FZ dated July 23, 2013 No. 212-FZ.

The balance of the deduction for mortgage interest cannot be transferred to another object - clause 8 of Art. 220 of the Tax Code of the Russian Federation.

When can you claim a deduction?

You can claim a deduction for a new apartment if you bought it in Russia, work under an employment contract or work contract, you have a Russian residence permit and you have signed acceptance certificates with the developer. If you have an individual entrepreneur with a general taxation system, then you receive a deduction in the same way as ordinary people.

Remember

1. The tax deduction is 13% of your income, which you can return from the state if you bought an apartment.
2. You can claim a deduction if you bought an apartment in Russia and work under a contract, or if you are an entrepreneur with a general taxation system.
3. They receive a tax deduction either through the employer - every month along with the salary, or through the tax deduction - once a year.
4. Payments will stretch over several years if the amount of the deduction is more than the amount of income tax paid for the previous year.
5. The deduction can be obtained for several apartments, but the amount will still be no more than 260 thousand rubles.
6. The deduction is received by the one who paid for the apartment. If your parents paid for your apartment and this can be seen from the payment documents, then they claim the deduction, not you. The IRS will calculate the deduction based on their tax deductions.
7. If you need more information about the deduction, call your tax office: they will explain everything clearly and in detail.

Working citizens in the field of wage labor, as well as entrepreneurs with the status of an income tax payer, have the right to use in certain situations.

Knowing this list is useful for everyone, because sometimes people regularly pay 13% of all their income to the state, although they could pay less if there are legal grounds for “discounts”.

The legislative framework

A complete list of deductions and the conditions under which they are granted to a person is reflected in the Tax Code of the Russian Federation.

Due to changes in the economy, in particular inflation, and incentives for citizens to study and buy housing, amendments are made to it from time to time. The main condition for granting benefits remains the same: a person must have an official income. If he receives a “black salary” or, as an entrepreneur, pays UTII or STS, then there are no rights to a 13% deduction.

The main types of tax refunds used by employed people are: standard, property, social, professional. The benefit associated with securities transactions is much less commonly used, but it is also officially enshrined in law.

Standard

In relation to themselves, "discounts" for personal income tax rely in the following sizes:

A complete list of categories of persons who are entitled to these privileges is located in Article 218 of the Tax Code of the Russian Federation. Previously, there was still a deduction of 400 rubles. to any employee, regardless of his status, but now it has been canceled. If a person is entitled to both of the above deductions, then only one of them (the largest) is provided to him.

If a working citizen has children, he is monthly entitled to the following:

• 1400 rub. - for the first and second child;
• 3000 - for the third, fourth and subsequent children;
• 12,000 - until he turns 18, and if he is a full-time student and has a disability of group 1 or 2, then up to 24 years (for or guardians of children, the amount of the deduction is 6,000 r).

The above privileges are double the amount when the parent or guardian is the only one. An increased amount of the benefit can be formalized if the second parent refuses to use the privilege. A "child" deduction is given regardless of the presence or absence of a standard tax refund for oneself.

Property

According to the mechanism of return, they can be divided into 2 large groups: when a person buys or sells certain property.

When selling

When a citizen sells property, he receives income from which, by analogy with a salary, 13% of personal income tax must be calculated. But the legislator has provided non-taxable amounts, that is, tax deductions for situations where the owner owns the property for less than 3 years.

From that what exactly is the person selling? benefits depend on:

In lieu of the above deductions of fixed amounts, a person has the right to document their expenses and wholly or partly reduce the tax base. For example, a person bought a car at a car dealership for 1.43 million rubles, and after 2.5 years he sold it for 1.15 million rubles. Payment documents for the purchase of a car will be the basis for no personal income tax on this transaction to be charged at all, although the sale amount far exceeds the threshold established by law.

At the time of buying

The exemption applies only to a house under construction (including shares), as well as the land under it. The state allows an officially working person to return 13% of the purchase amount of such property. Limit- 2 million rubles, and if housing is purchased, then an additional deduction of 3 million is provided. The loan must be issued only a mortgage. With a regular loan, 13% cannot be returned.

Moreover, the number of residential properties purchased after 2014, which are subject to a property benefit upon purchase, is not limited, but the “ceiling” for them is 2 million rubles. (that is, in the amount for all residential real estate). Previously, it was realistic to receive such a benefit from the state only from one facility. If a person has already used this deduction before 2014, then it is not allowed to reuse such a benefit from the state.

Social

The legislator provides for several categories of social expenditures, for which a working person has the right to return 13%.

Treatment

Medical expenses incurred are deductible in three cases:

1. yourself and close relatives. The benefit is provided for paid medical services of doctors in all public and private clinics. A complete list of such services is contained in Decree of the Government of the Russian Federation No. 201 dated March 19, 2001. Certain types of treatment are considered expensive and have no limits on the amount.
2. When buying drugs from the approved list (in the above Decree). In this case, it is imperative to take a prescription from the doctor in the form 107-U and keep the payment documents, as they will then need to be presented in order to exercise the right to a tax refund.
3. When paying for voluntary health insurance.

Education

The tax deduction is valid for cash costs for one's own, as well as for the study of children and wards in educational institutions.

Most often, citizens use this benefit with the following types and forms of the educational process:

"Ceiling" on the deduction for treatment and education in total equal to 120 thousand rubles. Reimbursement for children's studies is limited 50 000 rubles for every child.

Pension and insurance contributions

• payments under non-state pension provision agreements signed with a non-state pension fund (NPF);
• additional payments for (in particular, the co-financing program);
• insurance premiums under voluntary pension insurance agreements concluded with an insurance company;
• insurance premiums under voluntary agreements.

Paperwork is allowed both with the taxpayer himself and with some close relatives.

Charity

Part of the money that a person paid for charitable purposes can be returned.

But the organization to which the money is deposited must be one of the following:

1. Charitable organizations (most often - foundations, associations).
2. Socially oriented companies that do not pursue the goal of making profit (non-profit). Payments should be precisely for the conduct of their main activities.
3. Religious organizations. At the same time, contributions should be only for the implementation of the activities that are prescribed in their charter.
4. Non-profit organizations working in the field of education, sports (except professional), social assistance, animal protection, education, nature conservation and other areas. In addition to voluntary donations, contributions can also be used to accumulate or increase the target capital of such organizations.

From payments to charity to kindergartens, you can also return personal income tax (since this is an educational institution). The main condition is to properly document such contributions.

This type of social security limited to a quarter of the taxpayer's annual income. For example, if a person’s earnings for the year amounted to 580 thousand rubles, and he sent 170 thousand rubles for charitable purposes, then it will be possible to return 13% only from 145,000 (580/4).

Professional

Applies only limited circle of people:

Such a benefit is provided in two versions: in the amount of documented expenses or in the amount of 20% of total income. This does not apply to royalties for certain types of intellectual work and a number of inventions (20-40% deduction).

Carrying out operations with securities

Such a benefit is due if a person conducts transactions with securities and at the end of the year there was a loss.

His taken into account in two ways:

• if there is a positive result for other operations, then the loss is taken into account in the current year when calculating personal income tax;
• if there is no income from other operations, then the loss is carried over to future years (you can return it within 10 years).

The legislator provides that it is possible to take into account the loss only on transactions with securities that circulate on the organized market. Moreover, in the future, the deduction is valid only for exactly the same operations.

For example, in 2014, when working with securities, a citizen received a negative result of 180 thousand rubles, and in 2015 - a profit of 135,000. An income tax of 13% was paid from income, that is, 135 * 0.13 = 17, 55 thousand rubles To return the tax (balancing the loss), it is submitted for 2015. and indicate the entire amount of the previously received loss. Since the profit for this year is less than the previous loss, exactly 125,000 rubles will be counted. and the citizen will receive a refund of only 16.25 thousand rubles. The balance of 55,000 (180 - 125) is carried over to future years.

For the rules for obtaining a tax refund in various situations, see the following video: