Buying your own apartment, as a rule, is associated with high monetary costs. In any case, in addition to the joy of purchasing your own home, you are entitled to a benefit provided by the Tax Code of the Russian Federation in the form of a property tax deduction. Having handed over the necessary package of documents to the Tax Office, you will receive a refund, which will help partially offset your expenses for buying an apartment.
It is necessary
- • certificate of income of individuals in the form of 2-NDFL (from all places of work for the year in which the housing was purchased);
- • original and photocopy of the passport;
- • completed tax declaration in the form N 3-NDFL;
- • original and copy of the deed of transfer of the apartment (if the house has not been commissioned);
- • certificate of ownership of the apartment, if it already exists, (original and copy);
- • if you have used a bank mortgage loan, a certificate of interest paid on it;
- • payment documents confirming your expenses for the purchase of housing (originals and copies);
- • a free-form application for a tax deduction.
Instructions
Step 1
Property tax deduction for the purchase of housing is provided to residents of the Russian Federation once in a lifetime. It can be used by taxpayers who pay personal income tax (PIT) Citizens who purchase housing at the expense of the employer, maternity capital, dividends, lottery winnings or payments provided from federal and other funds do not have the right to use the tax deduction. regional budgets. Also, citizens who purchase housing from interdependent persons are deprived of this right. In any case, before proceeding with the preparation of all documents for the tax deduction, you should consult with the tax inspector whether you are eligible for this tax deduction.
Step 2
Since January 2008 property tax deduction for the purchase of an apartment is provided to citizens, according to the Tax Code, "in the amount of actual expenses incurred, but not more than 2 million rubles." In fact, this means that the amount of tax refunded to you will be 13% of 2,000,000, i.e. no more than 260 thousand rubles
If you used a bank mortgage loan, then, according to the Tax Code, from January 2010 you can also receive a tax deduction for interest on the loan without restrictions. For example, you bought an apartment for 6 million rubles, while using a mortgage bank loan. According to the mortgage lending agreement, the total interest payments are 1.2 million rubles for the entire period. In total, the total amount for calculating the tax refunded to you should be made up of the cost of the apartment, but not more than 2 million rubles. and the amount of interest. The final calculation will look like this:
(2,000,000 + 1,200,000) x 13% = 416,000 rubles.
Step 3
So, you have already calculated the amount of the refund. Now you have to collect the necessary documents. Collecting the necessary certificates and making copies of them is not difficult. The most difficult step here may be filling out a 3-NDFL tax return, if you have never done this. The easiest way is to seek the help of companies or persons providing services for filing tax returns. You can find announcements about this kind of services on message boards near the tax authorities or on the Internet. You can also master the self-filing of the income tax return.
Step 4
Forms of declarations in free access can be obtained from the offices of tax inspectorates at the place of residence for working with individuals. Also, forms in a tabular format of the Microsoft Excel program for filling out declarations in electronic form can be found on the Internet at various sites. In this case, tax inspectors advise you to pre-fill the declaration sheets with a simple pencil, so that you can then make corrections after checking.
Step 5
If you are pretty good at working with a computer and have repeatedly filled out all sorts of forms in electronic form, then the program "Declaration" specially developed by the Tax Service of the Russian Federation will help you. You can visit it at the following link: https://www.nalog.ru/el_usl/no_software/prog_fiz/3779682/. Here you will find both the program itself and instructions for filling it out. The convenience of this service is obvious: the program itself makes all the calculations on the amount of the tax refund. You print the calculation results in the form of a completed tax return on a printer, and also drop them onto a floppy disk or other electronic medium, and hand them over to the tax office at your place of residence. In advance, ask the tax office of your area on what types of media they accept declarations. This method of filing the declaration will significantly speed up the processing of your reporting and the final decision on the return of tax amounts to you
Step 6
Within a month, at the place of registration, you will receive a letter notifying you of the accrual of property tax deduction in your name, indicating the amount. You must go to the tax office of your place of residence again with the following documents:
• an application for a tax deduction, in which you must indicate the bank details of your current account, to which the tax deduction will have to be transferred;
• notice of tax deduction and its photocopy;
• a photocopy of the savings book (title page in expanded form).
After some time, usually within a month, the tax deduction will be credited to your current account. Also, by mail, within the same period, you will receive a decision from the tax office to transfer the specified amount to your account.
