A property deduction can be drawn up and received by all taxpayers who are citizens of the Russian Federation, as well as citizens of other states who live in the territory of the Russian Federation for more than 183 days a year and pay taxes to the treasury of the Russian Federation.
It is necessary
- - application;
- - a package of documents for obtaining a deduction.
Instructions
Step 1
You can issue and receive a property deduction on the basis of article 229 of the Tax Code of the Russian Federation and Federal Law No. 224-F3. This right can only be exercised once in a lifetime after purchasing a home or a land plot for the construction of your own home.
Step 2
To apply for a property deduction, contact the territorial Office of the Federal Tax Service. You will need to present: - a salary certificate of the unified form 2-NDFL; - a passport of a citizen of the Russian Federation or a certificate from the Federal Directorate of the Migration Service confirming a residence permit in the territory of the Russian Federation; - an application; - a completed tax declaration of the unified form 3-NDFL; - a certificate from the place of work, confirming the length of service of the taxpayer; - certificate from the place of residence, confirming the fact of residence in the territory of the Russian Federation; - documents of title to the property; - concluded purchase and sale agreement; - loan agreement, if the property was bought on credit; property issued on credit); - payment documents for the transfer of funds for the purchase or a written receipt from the seller confirming the fact of the transfer of funds; - your account number with the Savings Bank of the Russian Federation (the tax inspectorate makes transfers only to this bank).
Step 3
You can receive a property deduction in cash or non-cash funds, you will be exempted from paying income tax until the required amount is collected. To receive a property deduction, the entire amount due to the refund must be paid by you earlier as tax deductions.
Step 4
The maximum amount of property deduction is 260,000 rubles, that is, tax can be refunded only on two million from the value of the acquired property. If your property is significantly more expensive, then you will only receive the specified amount.
Step 5
If the property is registered as a common shared ownership, all owners may apply for a deduction. Their deduction will be equal to the share held by the property. For example, if there are two owners, each will receive 130 thousand rubles.
