How to return a tax (property) deduction for the purchase of an apartment, the deduction amount

The state seeks to stimulate the solution of the housing problem by citizens. One of the tools is a tax (property) deduction when buying an apartment in a new building or on the secondary market, when building your own house. Part of the funds invested in real estate is returned through income tax.

What is the procedure for receiving a deduction? Is there a deadline within which you can claim your right? What is the maximum amount that a citizen can count on? Does the size increase for spouses? Are there grounds for refusal? Read the article and find out how to get a tax deduction for buying an apartment and a room, building a house.

Who and when is entitled to the privilege

A working citizen pays income tax in the amount of 13% of earnings. Some of these funds can be returned if you are buying an apartment (room) for the first time, building a house, etc. Different categories of citizens can use the bonus, regardless of their place of employment and field of activity. The main condition is to work and pay income tax in favor of the state.

Applicants are subject to the following requirements:

1. be a taxpayer
2. be a resident of the Russian Federation;
3. have taxable income;
4. the object is acquired without the participation of maternity capital.

Important! A tax deduction of 13 percent when buying an apartment is provided only to a person who is the owner of the acquired object. An exception is the acquisition of real estate for their children, including adopted children, as well as spouses.

The return of paid personal income tax is provided for various transactions:

• when acquiring housing (apartment, private house, room, share in the right of ownership);
• in the construction of housing;
• when repaying interest on a mortgage (the loan must be targeted – for the purchase / construction of residential premises);
• when buying land for a residential building.

Design features:

• real estate is territorially related to the Russian Federation;
• in order to receive a deduction for the purchase of a land plot for individual housing construction, it is necessary to complete the construction of a house and register it;
• in order to receive reimbursement for the costs incurred for the repair of housing, the DDU or the contract of sale must contain a condition that the object is put on the market for the first time and is sold without finishing;
• when you make a tax deduction when buying an apartment under a DDU (participation agreement), you will need an act of acceptance and transfer of the object from the developer.

Who is entitled to such a payment in a short video:

When no exemption is granted

In some cases, it is impossible to count on a bonus from the state. For example, the return of tax deductions for personal income tax is not made if the property was purchased at the expense of the budget or with the money of the employer. The contract concluded when purchasing an object must comply with the requirements of the law. Otherwise, you can get a refusal from the Federal Tax Service. Refunds are not made if the property was inherited or donated, received in another way free of charge.

What documents are needed to apply for benefits

Fundamental grounds give the right to a deduction (for the purchase or construction of housing, a plot for individual housing construction, repayment of interest on a mortgage). What specific object is purchased is not so important (room, share). The main thing is that the citizen should not use this bonus from the state before. It is necessary to keep the papers certifying the right, for example, the equity participation agreement (DDU), purchase and sale, all checks and receipts.

To get a tax deduction when buying an apartment, a room, you need the following documents:

1. application for a tax deduction for the purchase of an apartment;
2. declaration in the form of 3-NDFL;
3. certificate issued by the employer, in the form of 2-NDFL (if there are several places of work – a certificate from all);
4. real estate documents;
5. confirmation from the Federal Tax Service (for tax deduction through the employer when buying an apartment);
6. if the deduction is provided for the repayment of interest on a mortgage, you need a loan agreement and a payment schedule, as well as documents on the transfer of money (receipts).

In different situations, you will need your own documents confirming the fact of obtaining real estate:

• certificate of state registration – when buying ready-made housing (apartments or rooms);
• agreement and act of acceptance and transfer of premises – with participation in shared construction;
• checks, extracts, receipts, contracts confirming the expenses incurred for the purchase of materials and construction – when purchasing a land plot and building a residential building.

Additionally, the following documents may be required:

• a copy of the marriage registration certificate – for a tax deduction when buying an apartment by spouses;
• a copy of the birth certificate of a son or daughter (if the apartment / room / share is issued to the child);
• checks, contracts and receipts confirming the expenses incurred for finishing the housing (gives the right to a tax deduction without repairs).

If the deduction is provided for the following items, documents confirming payment are required:

1. connecting the house to engineering networks (electricity, water supply, sewerage, gas supply, including the creation of autonomous sources of benefits);
2. development of design and estimate documentation (design and construction documentation) for the construction of a house, including under a DDU agreement.

Reference. PSD – design and construction documentation, DDU – share agreement.

Deadline for filing documents

An application for a tax deduction refund can be submitted at any time, however, a refund is made for the past 3 years (periods) preceding the year of filing 3-NDFL and not earlier than the year the right to the object arose. For example, if a citizen purchased an apartment in 2017 under the DDU, in December he issued an acceptance certificate, then when submitting a declaration in 2020, he can count on a deduction for 2017, 2018, 2019. The money is not paid in advance, but only returned after the costs already incurred.

Features of payments for retirees

The tax deduction when buying an apartment for pensioners is calculated differently. They can count on a bonus for three years that have expired before the year of registration of the right to real estate. Let’s say a man purchased an object in 2020 and retired in 2021.

But he can calculate the tax deduction when buying an apartment for 2018, 2019, 2020. Provided that during this period he was employed, and personal income tax was actually withheld from his earnings. The same applies to working pensioners.

The procedure for issuing a deduction

The main condition for starting the process is that the transaction is completed, that is, it has been registered. For example, before putting the house into operation, it is impossible to receive a tax deduction when buying a share in an apartment. The easiest option is to wait until the beginning of the year following the date of acquisition of the property right. Further it is necessary:

1. Fill out a declaration in the form 3-NDFL;
2. Apply to the employer for the calculation of the amount of income tax actually withheld at the place of employment;
3. Make copies of the documents giving the right to the bonus, as well as have the originals with you;
4. Apply to the Federal Tax Service at the place of residence, along with an application for a deduction.

There is another option – to arrange everything you need through the employer. In this case, you do not need to wait for the end of the year, or fill out a declaration in the form of 3-NDFL. It is necessary to apply for a notification of the right to a deduction with the Federal Tax Service, collect a full package of documents giving the right to a tax deduction when buying an apartment in 2021, transferring this to the inspection department at the place of residence.

After 30 days, the territorial body of the Federal Tax Service gives a notification confirming the right to deduction. It should be transferred to the accounting department: before the end of the year, personal income tax will be returned by the employer. The procedure will have to be repeated after each tax period.

Important! When applying independently to the territorial body of the Federal Tax Service, the applicant must have with him all the original documents from which copies were made. The inspector has the right to accept these papers in order to verify their authenticity.

The amount of the tax deduction and its calculation (double for those who are married)

The following amounts are available for applicants:

• reimbursement of payment for a land plot for individual housing construction, expenses for the purchase of an apartment (room, share), house, new construction – up to 2 million rubles;
• repayment of interest to the bank under a loan agreement – up to 3 million rubles.

Below is a tax deduction calculator for buying an apartment, it can also calculate the return of property deduction on a mortgage:

In the first case, the maximum tax deduction when buying an apartment will be 260 thousand rubles, in the second – up to 390000 rubles. Please note: the legislator gives the right to reimbursement of actually incurred expenses. That is, if the apartment cost 1,5 million rubles, and the development of design estimates and repairs – another 500 thousand rubles, then the entire amount is taken into account. Unsold volume can be transferred to other properties.

Important! A tax deduction when buying an apartment in marriage is provided to each of the spouses, if each of them meets the requirements of the law (pays personal income tax, is a resident of the Russian Federation, etc.).

Thus, for a family, the amount will be a maximum of 520 thousand rubles. for a property or 780 thousand rubles. – Pay off mortgage interest.

At the same time, the spouses have a choice: either the owner of the property, or both, can apply for a benefit. If only one person submitted the declaration, then the second family member does not lose the personal right to a tax deduction when buying an apartment in the future.

Refund periods

It is important to understand that there is no statute of limitations for the tax deduction when buying an apartment. The payer of personal income tax has the right to transfer the benefit to future periods until the entire amount is selected. Thus, if income tax was not paid in the amount of 260 thousand rubles. (when buying an apartment) for 3 years, it can be obtained in the future.

Features of the calculation for IP

Access to the exemption depends on the chosen taxation system. A tax deduction when buying an IP apartment is not possible on the simplified tax system, as well as on the PSN. The only system that takes into account income is DOS. At the same time, income tax must actually be transferred to the budget; if there is a debt, there is no right to deduct.

Reference. STS – simplified taxation system, PSN – patent taxation system.

Payers of professional income

There is no tax deduction for the self-employed when buying an apartment. Thus, professional income tax payers belong to a separate category and cannot count on this bonus. The only option is if the husband is a payer of the NAP, and the wife pays the personal income tax, the second family member will be able to take advantage of the benefit and return part of the funds.

Reference. NPT is a tax on professional income.

Deduction when buying a second apartment

A tax deduction when buying a second apartment is possible if the entire amount to which a citizen is entitled is not spent when purchasing the first property. Let’s consider such an example. In 2019, a citizen bought an apartment worth 1,4 million rubles, and subsequently received a deduction in the amount of 182 thousand rubles. Does this mean that he fully exercised his right?

No. Suppose, if in 2022 the same citizen buys an apartment worth 3 million rubles, he can receive a deduction for the unspent amount – 600 thousand rubles, that is, return another 78 thousand rubles. The procedure for obtaining benefits is the same as in the first case, the documents will be the same.

This rule does not apply to tax deductions when buying an apartment on a mortgage. Thus, even if the amount of interest for the first property does not reach 3 million rubles, the benefit is not provided for the second time.

Can tax deductions be increased?

The legislator limited the maximum amount of payments to the tax year when the person first became eligible for the bonus. Thus, if an apartment was purchased in 2020, then the maximum dimensions will be calculated based on the current version of the code. The same rule applies when “splitting” the amount into several objects.

Making a deduction through the State Services or the MFC

You can apply for a property bonus directly on the State Services website. This will require:

1. Go to the tax filing portal.
2. Choose the option that suits you best – apply online.
3. Attach documents giving the right to receive a deduction in electronic form.
4. Wait for the verification of the declaration and the transfer of money.

The same can be done with the help of the MFC. At the same time, the tax deduction when buying an apartment through public services is issued in the same amount as when applying to the Federal Tax Service. Due to the complexity of the procedure, it is easier to contact the tax office directly or the employer.

Can the unemployed (non-working) receive a deduction?

Is there a tax deduction when buying an apartment as a non-working person?? Yes, if during the 3 years preceding the filing of the 3-NDFL declaration, there was employment, the tax was withheld. This is possible, for example, if a citizen bought an apartment in 2017, worked in 2018–2019, and then quit. Otherwise, if the income tax was not paid, then there is nothing to return.

Is it possible to get a tax deduction when buying an apartment from relatives? Only if the persons are not interdependent. Theoretically, this is possible for distant relatives, but problems can still arise. It is worth recalling here that a fictitious transaction may result in criminal liability.

Have there been changes to the deduction and will there be changes in 2021

There are no plans to increase the tax deduction when buying an apartment in 2021. Changes will be made to Article 220 of the Tax Code, but they are clarifying. For example, the deduction will be provided from the date of state registration during the construction of a residential building.

In the near future, the amount of the tax deduction for buying an apartment can be increased to 3 million rubles. Talks about this are underway, as in recent years the value of real estate has risen sharply. However, it is impossible to indicate even approximate terms for changing the legislation. In order for the updated norm to improve the position of a person, it must already be in effect at the time of the purchase of real estate or the commissioning of an object (under a DDU agreement).

At the same time, it is planned to simplify the procedure for obtaining benefits. So, the declaration for a tax deduction for the purchase of an apartment can be abolished. Instead, an application will be submitted in your personal account on the portal of the Federal Tax Service. The appeal will already provide details for the transfer of funds.

In this case, the term for consideration of the appeal will be significantly reduced: up to 1 month against 3 months in force today. However, if the documents require additional verification, the Federal Tax Service authorities will have the right to extend the processing time. At the same time, an application submitted directly to the Federal Tax Service, unlike a declaration, will give the right to receive a deduction immediately for 3 years.