Federal Law No. 330-FZ, which entered into force on January 1, 2012, amended the legal norms regarding the procedure for submitting property tax deductions to pensioners. Now it has become possible for a pensioner to receive a property tax deduction when buying an apartment and improving living conditions.
It is necessary
- - deed of ownership of the apartment;
- - contract of sale;
- - the act of acceptance and transfer of the apartment.
Instructions
Step 1
According to paragraph 3 of Art. 210 of the Tax Code, a property tax deduction can be provided to a taxpayer not in the form of a refund of the amount of tax on personal income, but in the form of a decrease in income subject to taxation at a rate of 13%. In accordance with the latest amendments to paragraphs. 2 p. 1 art. 220 of the Tax Code was supplemented with paragraph 29, which establishes that a person receiving a pension, i.e. non-taxable personal income tax income may, when buying an apartment, transfer the property deduction or its balance to the tax periods preceding the purchase of an apartment. But the number of prior tax periods is limited to three years.
Step 2
If you bought an apartment no later than 3 years after retirement, you are entitled to receive a tax deduction. Those. you have the right to receive a tax deduction of up to 2 million rubles only if you have been paid wages in the previous 3 years. In order for a pensioner to receive a tax deduction when buying an apartment, it is necessary to write a statement about this to the tax office.
Step 3
In the application, indicate that you are a non-working pensioner, and indicate the reason for which you are entitled to the tax deduction - in connection with the purchase of an apartment. Attach the completed tax return for the past year in accordance with the unified form No. 3-NDFL to the application. In addition, collect all the required documents to prove your eligibility for the tax deduction.
Step 4
Attach to the application a certificate of ownership of the apartment or any other living space you have purchased, a purchase and sale agreement, an apartment transfer and acceptance certificate. If the apartment was purchased on credit, then you will need to leave one original copy of the acceptance certificate at the bank, therefore, when concluding the transaction, sign another extra copy of this document with the seller in order to submit it to the tax office. Submit your documents as originals and copies. After the tax inspector verifies that they are correct, the originals will be returned to you.
