When selling, for example, a car, you need to pay 13% of the amount for which you transferred the right to use the car to another person. There are reservations in tax legislation in which cases a property deduction is granted. The amount of the deduction depends on the amount of expenses, as well as how long the car was in your possession.
It is necessary
- - the program "Declaration";
- - property purchase agreement;
- - payment documents for the acquisition of property;
- - Tax Code of the Russian Federation;
- - property purchase and sale agreement;
- - payment documents for the sale of property;
- - passport;
- - details of the person to whom the property was sold.
Instructions
Step 1
For receiving income, each taxpayer is obliged to pay 13% of the sale of a car or other expensive property. If you sold the car for an amount not exceeding 250,000 rubles, and the property has been in your property for less than three years, you have the right not to pay tax. When the income is higher than the specified amount, you are obliged to transfer 13% to the state budget. If you have used the car for more than three years, you are entitled to a deduction for the expenses that you incur as a result of the sale.
Step 2
In any case, you need to fill out a declaration. Download the program from the official website of the IFTS. Fill in the type of declaration, it will correspond to 3-NDFL. Indicate your status, sign, in this case it is another individual. Note the income available. These will be the proceeds from the sale of the property.
Step 3
Go to the tab of information about the declarant. Indicate your personal, passport data, including the unit code, series, number of the identity document. Enter the full address of your registration, including postal code, phone number - mobile and home.
Step 4
On the tab of income received on the territory of the Russian Federation, write the personal data of the individual to whom you transferred the right to use your property under the sale and purchase agreement. Enter his TIN. After pressing the "yes" button, select the income code - in this case, it will correspond to 1520. If you have used the property for less than three years, and you have sold the car within 250,000 rubles, put the deduction code 906. When you sold the property for more than the specified amount, select "0". In this case, you will not be given a deduction.
Step 5
If you have transferred the right to use a machine that has been in your ownership for more than three years, please enter the deduction code "903". Moreover, you must have on hand documents confirming your expenses. This is not only a contract with a car dealership, but also receipts for the purchase. For example, if you purchased property five years ago for 400,000 rubles, and sold it for 300,000 rubles, you will be given a deduction in the amount of 200,000 rubles. That is, you will pay tax not from 300,000 rubles, but from 100,000 rubles.
