When buying a house or apartment, the state grants citizens the right to a property tax deduction for personal income tax in the amount of up to 2 million rubles. This means that the buyer of real estate has the right to return the previously paid tax from the budget or receive an exemption from paying it in an amount equal to 13% of the cost of housing, but not more than 260 thousand rubles. To get a tax credit, you need to properly register it.
It is necessary
- - passport;
- - certificate of TIN assignment;
- - certificate in the form 2-NDFL;
- - declaration in the form 3-NDFL;
- - certificate of state registration of ownership of the apartment;
- - contract of sale;
- - act of acceptance and transfer of residential premises;
- - documents confirming the payment of the cost of housing;
- - copies of the mortgage agreement, documents on the payment of interest.
Instructions
Step 1
Property tax deduction is provided for the purchase and sale of an apartment, both for cash and using a mortgage loan. In the latter case, the buyer-borrower is entitled to a benefit not only based on the cost of the purchased housing, but also on the amount of interest paid under the loan agreement.
Step 2
To draw up a deduction, first of all, contact the accounting department of your company for a certificate in the form of 2-NDFL, containing information about wages and withholding tax on personal income, which, in fact, needs to be refunded.
Step 3
Prepare copies of the following documents: - certificate of state registration of property rights; - purchase and sale agreement; - act of acceptance and transfer of residential premises; - expenditure orders, receipts, receipts and other documents confirming the payment of the cost of housing to the seller. then you will need copies of the mortgage agreement, as well as payment orders or memorial warrants for interest write-offs.
Step 4
Based on the 2-NDFL certificate, fill out a tax return in the form 3-NDFL. You can do this yourself by downloading the program for its formation from the official website of the Federal Tax Service www.nalog.ru or the website www.gnivc.ru. If you have any difficulties with filling out the declaration, contact organizations that provide legal, accounting and consulting services, which will prepare a document for a small fee.
Step 5
Also, write an application for a property tax deduction. Its form can also be downloaded from the website of the Federal Tax Service or obtained from the local inspectorate.
Step 6
Having collected all the necessary documents for housing, certificates and declarations, as well as a passport and a certificate of registration as a taxpayer (TIN), contact the tax authority, which will consider your application within 3 months. If the issue is positive, you should fill out an application for a refund of personal income tax, indicating your bank details.
Step 7
You can also get a notice from the tax office on the provision of a deduction for the purchase of an apartment and transfer it to the employer so that you are not deducted from income tax until the total amount of the benefit reaches 260 thousand, and in the case of a mortgage, the taxable base is reduced by the amount interest paid under the loan agreement. Please note that this notice needs to be updated annually.
