taxes 

How to return 13 percent of the purchase of an apartment? Documents and requirements

Is it possible to return 13 percent after the apartment is purchased?

Many citizens have heard about what can be returned after an apartment or other property has been purchased. But not everyone understands exactly how to get this amount, what you can count on in this or that case. The amount itself in this case is called a property deduction.

This is a good way to save extra money. To achieve the result, you just need to read some instructions.

There are two ways that allow a refund of 13 percent from the purchase of an apartment:

  1. Receipt of the entire amount for the year, in a lump sum payment.
  2. Registration of deductions from the employer. Then it will be possible to receive a net salary, without withholding personal income tax in favor of the state budget. This happens until the refund amount is fully collected.

Regardless of the method chosen, it will not be possible to do without contacting the Federal Tax Service, because it is this institution that is responsible for processing and considering applications. The taxpayer applies at the place of his permanent registration.

Who can claim a tax refund?

Not in all cases issuance of deductions becomes probable. You can start processing documents if the following conditions are met:

  1. Equity participation in construction or acquisition of housing in the secondary market.
  2. Repayment of interest or payment of other similar contracts for the purchase of real estate.
  3. Construction, purchase of residential buildings, with land plots or separately.
  4. Repayment of interest under the mortgage refinancing program.

If the housing is newly acquired, then the important parameter is whose property it is now.

In what situations will it become impossible to receive deductions?

The deduction is not due:

  • For those who do not have a formal job. Indeed, in this case, there are no transfers as income tax.
  • Sole proprietors whose work is not expected to pay the standard 13 percent tax. It does not matter if the SP pays any kind of other fees.
  • Pensioners who went on a well-deserved rest three or more years ago. After all, there is no withholding income tax from pensions.
  • Homeowners - children. If the property was purchased in 2014 or later, then the parents have the right to apply for property deductions.
  • Citizens who have previously filed a refund of 13 percent of income tax.
  • Upon acquisition, when close relatives are listed as the second party to the transaction.
  • In case of purchase partially at the expense of the regional budget or with the participation of the employer.

About Documents

Almost all papers are provided in the form of copies. The originals should be taken only when communicating with tax officials. The list of documents will look like this:

  1. Declaration of income format .
  2. Checks, receipts for housing payments. Sometimes notarized notes on receipt of funds are required.
  3. The act of acceptance and transfer of the whole object or part of it.
  4. Registration certificate for property rights, if the object has already been purchased.
  5. Contract for the purchase and sale of housing.
  6. 2-personal income tax. The only exception, for which in most cases it is mandatory to provide the original. It is issued after communicating with the accounting department of the enterprise where the citizen works. Help is ordered from everyone, if there are several employers at once.
  7. Application for a deduction, where payment details are indicated.
  8. Civil certificate.

In addition, from the mandatory applications, it is worth mentioning the mortgage agreement itself, a certificate from banking institutions on interest already paid.

Where and how are returns processed?

Mortgage deductions

The territorial branch of the Federal Service - this is where you need to contact after the documents have been collected in full. You need to contact the place of permanent registration. When resolving this issue, there are no time limits. But in March - April, experts recommend refusing to visit such institutions. After all, various enterprises are submitting their reports at this time, so the inspectors are simply overloaded with work.

The new rules, which came into force back in 2014, make it possible to do without contacting the Federal Tax Service. To receive documents and an answer, it is enough to register on the official website. After that, it remains to use the Personal Account, which is opened separately for each taxpayer.

  1. Filling in specially designed forms.
  2. Putting down a digital signature.
  3. Attaching scans of documents, sending online.

In the Personal Account, it is easy not only to send papers, but also to keep track of the stage at which the application review process is.

Tax officials are given up to 4 months to verify the information provided. That's why it pays to be patient.

Deduction: determination of specific amounts

All citizens are interested in exactly how much money they can return in this or that case. Here the determining factors are the method of acquisition, as well as cost.

13 percent of the total amount is paid if the object cost 2 million rubles or more.

Property deductions: increase

Purchasing a home with a mortgage allows you to count on receiving an increased amount of deduction. After all, the money is returned not only from the apartment itself, but also from part of the interest already paid under the contract.

The same rules apply to citizens who independently build new housing. To the cost of the property itself, buyers can add costs associated with:

  • Connecting communications.
  • Purchase of building materials.
  • Creation of design and estimate documentation.
  • Finishing.

But the total amount declared for calculation still cannot exceed two million rubles.

About reducing the amount

There are situations when deductions are reduced. For example, this applies to the acquisition of housing in shared ownership. Then the deduction is divided among all participants, proportionally.

The deduction is also reduced if an apartment that has been owned for less than three years is sold. And the cost at the same time is more than 1 million rubles. An important condition is the acquisition of a new apartment after such transactions. From the sale of 1 apartment, a citizen transfers income in favor of the state.

If the apartment was purchased on credit

As already mentioned, the use of loans and mortgages allows you to return not only from the housing itself, but also from the interest that has already been paid under the contract.

The rest of the return can be carried over to the following years if this amount becomes more than the standard income received.

Rules for filling out declarations

The right to receive a deduction is largely confirmed by the declaration in the form of 3-NDFL. Therefore, special attention should be paid to the design of this paper. Filling out the document begins with the title page. All personal information of the payer is entered in the appropriate columns - starting with the standard full name and ending with the TIN number. In the code column, you should simply put zero if such a procedure is carried out for the first time.

As for the code designation of the department of the Federal Tax Service, it is easy to recognize it in the department itself, during a personal visit or by phone number.

Right to receive a deduction

Sheet A is next. It is for data related to the current level of income. The column must be filled out using the information from the reference. Sheet D is filled in next. The object code is indicated here. There are several recommendations in this case.

  • The number 1 is set when purchasing a residential building.
  • Number 2 - for those who carry out a transaction with an apartment.
  • Number 3 - in the case of buying a room.
  • Digit 4 - when using the scheme with shared ownership.

If the apartment was bought for 2 million or more, then the maximum amount of the deduction will be 260 thousand rubles.

Application: account name

It is on this prop that they pay the most attention, because it is used when transferring funds. Individuals indicate the numbers of the current personal account that they currently own.

Not every deposit account allows the receipt of funds from third parties, therefore, problems may arise using this tool. But you can safely indicate deposit accounts, if the contract allows it.

Withdrawal problems and waivers

Receiving a deduction earlier is the most common reason why the inspection refuses to accept, consider the application. But there are other problems, such as doubts about the legality of the transaction, errors in filling out, and so on.

In case of refusal, the following algorithm of actions should be followed:

  1. Discussion of the act of verification.

This will allow you to find out for what reasons the staff of the institution refused to process the application. An objection from the applicant can be sent to the tax office within a month after he received the answer.

  1. Sending a complaint to a higher inspectorate if communication with the current department does not bring results.
  2. Trial.

You can apply to the court if the previous steps both gave a negative result, and the applicant is still sure that legal rights have been violated. It remains only to pay the state fee before submitting the application. Its size may depend on the content of the requirements.

Useful video on how to calculate personal income tax for an employer:

Jan 24, 2018 Benefit Help

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