Documents required for return - 1042 advice from lawyers and lawyers

Return 13 percent when buying an apartment in 2020

The amount of maternity capital and other social and government funds is not subject to reimbursement of 13%.
transactions from which a tax refund can be obtained cannot be concluded between close relatives;
the purchased property must be in our country;
An income tax deduction can be obtained for the purchase of any residential real estate, including a residential building and land plot, and the construction of a residential building.

A pressing question is whether pensioners are entitled to a 13 percent tax refund on the purchase of an apartment. After all, in fact, this age group of the population does not pay tax, because social payments are not subject to taxes. But before retirement, payments to the budget were still received, so when buying a home during retirement, the buyer can count on a refund of the income tax he paid for the last three years before retirement. For example, if a pensioner’s salary before retirement was 10,000 rubles, then the income tax was 1,300 rubles per month, and for 3 years - 46,800 rubles. This is the maximum amount of deduction that a buyer of retirement age can expect.

Who has the right to refund the tax?

The person who receives a “white” salary and can confirm the owner’s rights with the necessary information has the right. A citizen must officially work under an employment agreement or receive other legal income on which tax is paid.

A refund of 13% personal income tax is possible when the applicant can present to the tax specialist contracts, an extract on receipt of the property under paid transactions, including in the case of the purchase of new housing.

You can receive the benefit for a child or a spouse (then you will need to draw up a written agreement confirming the distribution of housing into shares).

Residents, including foreigners and persons who do not have citizenship of any state, have the right. If a deduction is issued for children under 18 years of age, then the legal representatives have the obligation to confirm their status as a parent or guardian with the tax authorities.

What can be included in actual reimbursement costs?

The amount of the tax base on which the benefit is calculated includes:

payment for the purchase of housing in cash (regardless of the method);
repayment of interest (except for penalties and penalties on overdue debts);
payment of construction costs - including when purchasing an apartment under the DDU or when building a private house. You can return funds in the amount of 13% when completing construction, drawing up an estimate, reconstructing housing, carrying out utilities - but for this, the fact of purchasing an unfinished house must be indicated in the title document.

It is prohibited to include payments from the budget as social support (for example, family capital for the birth of a second child or subsidies). You also cannot bring contracts that confirm the purchase of real estate from interested parties - close relatives.

List of documents for a 13% refund from the purchase of an apartment

There is still an important point to be made. You can apply for a property deduction only within 3 years after purchasing the property. If the application was submitted after the specified period, the fiscal authorities will refuse the taxpayer’s request, and this will be completely legal.

Documents are submitted to the fiscal service at the place of registration of the owner, or through the enterprise, in the case of filing a deduction through the employer. The paperwork process will take a total of 4 months, so please be patient. In addition, the list will differ in different situations. Let's consider what documents are needed to return 13 percent from the purchase of an apartment in 2020 in each individual case.

Methods for submitting documents

They can be provided in person. The application is submitted at the location of the housing. Documents for the property deduction, which is required when purchasing an apartment, can be sent by mail through a registered letter with an inventory. The benefit is also paid at the place of work.

Expert opinion

Mironova Anna Sergeevna

Generalist lawyer. Specializes in family issues, civil, criminal and housing law

The amount of taxes actually transferred to the state budget is taken into account. If during the year the employer paid a tax in the amount of 50 thousand rubles for the benefit recipient, then the deduction, accordingly, for the reporting period is issued for the same amount. The documents required for a tax deduction when purchasing an apartment can be submitted in order to receive a notice addressed to the employer.

What documents are needed to return 13% from the purchase of an apartment?

Many people are also interested in how to fill out a tax return in form 3-NDFL and where to get a 2-NDFL certificate. We have already written about all this in previous reviews. The 3-NDFL declaration is filled out on the basis of the 2-NDFL, so first of all we recommend obtaining this certificate . Do this in the employer’s accounting department or via the Internet. The second option is much more convenient. Read how to obtain a 2-NDFL certificate through government services in a separate article. You can also fill out the 3-NDFL declaration via the Internet, or rather in the taxpayer’s personal account. Read how to do this here. However, this will require an electronic signature. If there is none, then the declarations are on the Internet.

Every citizen of the Russian Federation who gives the state part of the funds from their income has the right to receive a property tax deduction. You can return 13% of the cost of housing, regardless of whether it was purchased with your own money or through borrowing funds. To receive this benefit, you need to prepare a package of documents and certificates. We will tell you in this article what documents are needed to return 13 percent from buying an apartment with your own money or using a mortgage. We described how to obtain a tax deduction and what features this procedure provides in a separate review.

We recommend reading: Where to get a certificate of ownership of an apartment in Moscow

Tax deduction for building a house: documents for return

Note! A verbal description of costs is not a sufficient basis for receiving money. To return funds, you must provide documentary evidence of expenses incurred, in the form of checks or receipts.

when spending money on reconstruction and other improvements to an already built and registered house;
when carrying out redevelopment in a finished house;
when installing necessary equipment, such as a toilet, bath or shower, electric, gas heating boiler, etc.;
if extensions and utility compartments, as well as any other separate objects, such as a bathhouse or garage, were built on the site.

Documents for a 13 percent refund from the purchase of an apartment

If children own a share in the apartment, parents can receive a tax deduction for their share. When the child grows up and wants to buy a separate home, he will be able to receive a full tax reduction. If you are not working, you can receive it only for the last 3 years and in case of official employment during this period.

Not all citizens know that when purchasing real estate, they have the right to a tax deduction in the amount of 13% of the cost of the purchased housing. If a person is employed and the employer pays taxes, Article 220 of the Tax Code of the Russian Federation provides for a reduction in personal income tax for the costs of purchase, construction and finishing:

13% refund when building a house

Article 220 of the Tax Code of the Russian Federation, clause 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 the acquisition on the territory of the Russian Federation of a residential house, apartment, room or share(s) in them, covered by the funds of employers or other persons, funds from maternity (family) capital , directed to ensure the implementation of additional measures of state support for families with children, through payments provided from the budgets of the budgetary system of the Russian Federation, as well as in cases where the purchase and sale transaction of a residential building, apartment, rooms or share(s) in them is committed between individuals who are interdependent in accordance with Article 105.1 of this Code.

BUT, when purchasing (constructing) using a mortgage loan, the bank provides a loan, the borrower sells the funds, and part of the loan is repaid using maternity capital. That is, the purchase was made without material capital, which means the taxpayer has the right to a deduction.

Documents required for a 13 percent refund on the purchase of an apartment

When purchasing real estate, Russians pay property tax to the state treasury. If a citizen is a personal income tax payer, he has the right to receive a tax deduction in the amount of 13%. It does not matter whether the property was purchased with one’s own finances or with a loan. To receive a deduction, the taxpayer must know what documents are needed to return 13 percent from the purchase of an apartment.

Return terms and conditions

The Federal Tax Service makes a decision depending on the type of return registration. When submitting documents for mortgage interest repayment and income tax refund, the resolution will be ready within a month. But when a cash refund is issued to the real estate buyer’s bank account, the consideration of the case lasts for 4 months.

At the same time, only those citizens who managed to submit documents before April 1 of the year following the year of acquisition of property will be able to receive a deduction in a single amount.

If the deduction is issued on an income tax refund, it is provided in installments. Every month, personal income tax deductions are stopped from the salary of a working applicant. The number of months depends on the amount of deduction.
The benefit is provided until the property deduction is fully reimbursed. If an employee belongs to a preferential income tax category, he will be denied this deduction option.

The right to a refund of 13% of the purchase price of housing is granted to an individual only once when purchasing one unit of real estate. There is one more condition for the maximum transaction amount - 2 million rubles. If the value of the property is above the specified limit, a 13% deduction will be charged on no more than this amount.

That is, the final amount of compensation cannot be more than 260 thousand rubles.

Who is entitled to a tax deduction?

What documents are needed to return 13 percent from the purchase of an apartment?

The right of return strictly applies to real estate whose value does not exceed 2 million rubles. If the price is higher, then 13% will still be calculated only from the maximum prescribed by law. The total amount will not exceed 260 thousand rubles.

For everyone else, the amount will be divided into an equal number of monthly payments. In this case, the relevant documents are submitted to the enterprise where the buyer is employed. From this moment on, the state ceases to withhold personal income tax from him. This will continue until the property deduction amount is paid in full.

Property and tax deductions when building a house

It is important that the costs are borne by the specified persons themselves. If funds from employers or maternity capital were used for construction, then there will be no personal income tax refund. It is also useless to claim personal income tax compensation for transactions with interested parties.

For loans received before January 2014, no restrictions on the amount are introduced. In cases where they are issued after the specified date, there is an upper limit on compensation. It is three hundred ninety thousand rubles (13% of 3 million rubles). There are no deadlines for filing an application for a deduction. However, there is a rule according to which personal income tax returns are made for the three previous years. Therefore, it is in the best interest of taxpayers to file on time.

What documents are needed to return 13 percent from the purchase of an apartment?

Attention! Many applicants for a tax deduction do not receive it due to incorrect paperwork. Thus, very often the bank personal account number is indicated incorrectly, confusing it with the card number. The card number and account number are two different things!

For a more complete discussion of the topic, we give the following example. The apartment was bought by the couple for 4 million. According to the law, this amount was conditionally invested by each of the spouses. This means that each of them can return interest on their share. As a result, when paying personal income tax for this amount, each spouse will be able to return 260,000 Russian rubles.

How to receive payment

The verified amounts will be transferred to a bank account at a banking institution. Only non-cash method is used. Therefore, when an application is written, the account number is also indicated. Do not confuse card and account details. When charging, your bank account linked to your bank card is used.

There is another way - to indicate a demand account in the application. It should not be opened, just indicate all the details of the branch where the citizen will come to receive his property deduction.

Potential recipients of government assistance

If the goal is to return part of the funds spent on mortgage interest, then you need to start by studying the grounds for receiving “state” money. Borrowers who:

We bought residential property. This clause is valid even if only a share in an apartment or private house was acquired.
They purchased land with a bank loan and plan to build their own residential building on it.
They are building a new house using loan funds.
We refinanced a mortgage loan obtained from another bank for the purchase of housing or land for individual construction.

Buying an apartment during construction

Let's find out what documents are needed to get a tax refund after purchasing an apartment under the DDU. If the full cost of housing has been paid under a shared participation agreement (DPA), it is permissible to issue a deduction on the basis of this agreement, but before the housing is put into operation.

A payment document is considered to be a receipt for the transfer of money to the developer in the amount provided for by the DDU . The same applies to the acquisition of an apartment under an assignment of rights agreement, but here the payment document will be a receipt for the transfer of money to the assignee.

Mandatory list of documents

You can apply for a tax deduction immediately after taking ownership. For a mortgaged apartment - after receiving the keys and signing the acceptance certificate. You will need certain documents to return 13 percent from the purchase of an apartment with a mortgage.

Below we will consider a complete list of documents for tax deductions when purchasing an apartment with a mortgage.

You can get a deduction:

through the employer's accounting department;
by personally contacting the tax office at your place of registration.

All owners of an apartment under an agreement, as well as a spouse who is not the owner, can receive a deduction for an apartment if the transaction was made during marriage.
All co-borrowers, as well as a spouse who is not a co-borrower on the loan, can receive a deduction from the interest paid under the loan agreement.
List of documents for tax refund when purchasing an apartment with a mortgage:

What additional things might be needed?

You may also need additional documents for a tax deduction when purchasing an apartment with a mortgage.

If the mortgage borrowers are spouses:

applications (from both) to agree on the shares of the deduction between the spouses;
two applications for redistribution of interest deductions;
a copy of the marriage registration certificate.

In case of registration of ownership of an apartment:

a copy of the certificate of ownership.

All documents, except the originals, must be certified by the applicant in the form: “Copy is correct - full name of the applicant - personal signature - date.”

Documents for filing a deduction this year (we do not pay personal income tax on salary)

If a new apartment owner wishes to exercise his right to a tax deduction immediately, without waiting for the end of the calendar year, then he must receive a notification from the tax authorities about his right to this deduction. Such notice is issued within 30 days after submission of documents. And its validity period ends at the end of the calendar year. Next, you need to receive a notification again for the new calendar year.

How much can you get?

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

The maximum possible amount for calculating a tax deduction is 2 million rubles, and for mortgage interest – 3 million rubles

In total, you can return up to 13% of the cost of housing or land, but the maximum amount for deduction should not exceed 2 million rubles.

Thus, up to 260,000 rubles can be returned from your taxes when buying an apartment, as well as up to 390,000 rubles for mortgage interest paid. That is, you can buy a home for either 5 or 10 million, but the state will pay 13% only for 2 million rubles.

For housing purchased before 2008, the maximum deduction amount is 1 million rubles.

Every year you can receive no more than what you transferred to the income tax budget (13% of the official salary). At the same time, you can return the tax over several years until you return the entire amount.

If the property was purchased with a mortgage

In case of purchasing housing with a mortgage before January 1, 2014, income tax on expenses for paying mortgage interest is refunded in full, without restrictions.

If the housing was purchased with mortgage funds after January 1, 2014, then the interest deduction is limited to 3 million rubles.

You can return a maximum of 3 million rubles x 13% = 390 thousand rubles from mortgage interest.

If 10,000 rubles were paid for interest on a loan in 2020, you can reimburse 1,300 rubles. And so no more than 390 thousand rubles for the entire loan period.

The law does not impose a limit on the number of years of reimbursement. If the mortgage agreement is signed for 30 years, then you can draw up an annual deduction as interest is paid.

In total, you can return up to 650,000 rubles for the apartment and mortgage interest over several years. You can use the calculator how much you can receive.

What documents are needed to return 13 percent from the purchase of an apartment?

The procedure for obtaining a deduction through the tax office seems to us the most difficult, which is why we present you with step-by-step instructions for completing it, which will be useful in the future for those who have embarked on the path of receiving funds on their own, without having any information about the upcoming difficulties.

if a citizen has a large salary, he will feel a significant increase in it, which means that for a certain time the well-being of his family will increase significantly;
you don’t have to wait until the end of the tax period to contact the tax office with completed documents to receive a deduction, as in the first case.

We recommend reading: Where to write to the President of the Russian Federation

Documents for a 13 percent refund from the purchase of an apartment

Certificate 2-NDFL from the place of work. It must be issued and certified by your employer’s accounting department. There must be a seal of the institution, as well as the signatures of the manager and chief accountant (if there is no chief accountant in the organization, the signature of the manager is sufficient). The certificate must indicate how much was withheld from the employee and paid to the state as taxes;
Tax return format 3-NDFL. You must fill out the paper yourself. If there are doubts that you will be able to fill it out correctly without outside help, then you can do this in the personal presence of Federal Tax Service employees - their responsibilities include advising citizens on the issue of filling out declarations;
Individual taxpayer number of the Russian Federation (TIN) or certificate of registration. With the help of this document you will be found in the taxpayer database;
Internal passport of the Russian Federation;
Petition (application) for an income tax refund. The contents of the document must indicate the number of the personal bank account to which the funds will be transferred. Indicate exactly the account number, and not the debit card number - citizens who are new to law and banking services often have problems with the Federal Tax Service on this basis.

Spouses have the right to receive tax deductions separately from each other. In this case, the total savings will be up to 260,000 rubles (everyone receives a 13% refund, taking into account the maximum possible amount of 1 million rubles). But according to the Family Code of the Russian Federation, important financial transactions must be carried out with the consent of the spouse. Therefore, the following are added to the general list of papers:

Refund of property deduction for personal income tax when building a house

When submitting documents, you need to know that one taxpayer can submit documents for tax deductions only once. That is, if a tax refund is expected for several past years, documents, including several tax returns—one for each year—must be organized by tax periods. If an individual himself discovers an error or inaccuracy in the declaration, the taxpayer has the right to submit an updated version for verification.

Payment for expenses was not made from personal funds (if government subsidies, financial assistance from the employer, or maternity capital funds were used).
The purchase of an unfinished house was made from an interdependent individual (relationships in accordance with the Family Code of the Russian Federation - parents and children, spouses, guardians and wards).

We recommend reading: What is the Tax When Selling a House 1955 by a Pensioner

Documents for mortgage tax refund

When purchasing real estate with a mortgage, it is possible to receive compensation not only for interest, but also for other expenses: for the acquisition of property, finishing and building materials, payment for work and services. Therefore, it is important to save all receipts, receipts and other documents confirming payment!

At the local Federal Tax Service, the money will go to your personal bank account. In addition to the 3-NDFL declaration, you will need: an application for a refund of part of the tax; a certificate of ownership (extract from the Unified State Register) or an act of acceptance and transfer of real estate, when purchased in a house under construction; property purchase and sale agreement; 2-NDFL for the reporting period; payment documents.
At your place of work, personal income tax is not withheld from you; due to this, the deduction amount is added up. It is also necessary to pay a visit to the tax office, collecting the above package of documents, except for the declaration and certificate 2-NDFL. Next, an application is written requesting a property deduction and the employer’s details.

Is it possible to return income tax when building a new house and how?

Collection of documents (without reporting attached).
Drawing up an application for obtaining a license at the place of work.
After 1 month after submitting the documents, the decision on confirming the right to a new title.
Submission of the received document at the place of work.

Pensioners who have been retired for more than 3 years before the date of construction of the house. This category of persons can submit documents for an income tax refund only if no more than 3 years have passed before the registration of ownership (hereinafter referred to as the ownership right) for the constructed house.

List of documents for obtaining a tax deduction for an apartment

Tax return 3-NDFL (submitted in original);
Identification document (passport or certificates replacing it are used);
Statement of salary 2-NDFL (if a person is employed in two or more jobs, an statement from each employer will be required);
Application requesting a tax refund (in the application you must indicate the number of the card or bank account to which you want to transfer the money);
Agreement on the purchase of residential real estate (submitted as a copy);
Papers confirming expenses for the purchase of housing (receipts, receipts, checks);
Apartment registration certificate (submitted as a copy);
Act on acceptance and transfer of real estate (submitted as a copy, but is not a mandatory document).

Certificates confirming that the purchase price is no more than RUB 2,000,000;
Certificates indicating that the apartment is fully or partially registered in the name of the child;
Documents confirming that the child is indeed a minor.

What are tax deductions

A tax deduction is the amount by which the tax base is reduced due to certain circumstances. When we talk about tax on your income, the tax base will be precisely the money you earn, from which you must pay personal income tax to the treasury - personal income tax.

Thus, if, relatively speaking, we are talking about a tax deduction of one million rubles, this means that on one million rubles of your income you are allowed not to pay personal income tax, which is 13 percent in Russia. In this example, it is 130 thousand rubles. Therefore, the deduction will be equal to a million, and the actual money saved on taxes will be 130 thousand. These concepts should not be confused.

In Russia, there are various types of tax deductions, when the state helps citizens a little in a given situation. The list of such deductions in Russia, in particular, includes:

deductions for the purchase of housing,
deductions for children - both parents can apply for them until the child’s 18th birthday (sometimes even up to 24 years old),
deductions for treatment,
deductions for education (including additional education – up to driving school),
deductions for charity,
deductions for voluntary life insurance, etc.