How to get a tax deduction of 260 thousand. How to submit documents

5/5 (11)

What is enshrined in law

When purchasing real estate, any citizen Russian Federation has the right to receive 260,000 rubles in the form of a tax deduction. To do this, you need to write an application to the territorial branch of the federal tax service.

According to the current legislation of the Russian Federation, when purchasing real estate, any person can submit an application to the tax service to receive a tax deduction in the amount of up to 260 thousand rubles. Such information is hidden, so it is not surprising that many citizens are not aware of this opportunity.

The most important thing is to independently contact a Federal Tax Service employee, collect the necessary package of documents and write a corresponding application.

The principle of receiving money is that a person returns part of the taxes he paid. However, in order to get a refund, you need to decide on the expense item. This may include the purchase of real estate. The payment amount is limited to 260 thousand rubles and is calculated based on the cost of purchasing housing.

Thus, a citizen of the Russian Federation has the right to return part of the taxes paid in the amount of 13% of the cost of housing. However, if the apartment costs more than 2,000,000 rubles, it will not be possible to get more than 260,000.

When borrowed funds are used to purchase an apartment, the payment amount increases. A citizen of the Russian Federation has the right to receive 13% of the cost of the apartment up to 3,000,000 rubles. This rule exists because of the payment of mortgage interest.

Important! If a citizen of the Russian Federation purchases housing using various government programs, then he can return the tax only on that part of the funds paid that he spent himself.

What is a property tax deduction

An officially employed citizen pays personal income tax in the amount of 13% of wages. The employer makes the contribution. The fees form a base, part of which a person can return when purchasing real estate.

The state undertakes to return 13% of the cost of an apartment, private house and all costs associated with the acquisition. However, the amount with which you can receive a payment is limited to 2,000,000 rubles. Thus, if a citizen purchased real estate worth 2,500,000 rubles, then he will receive 260,000 rubles.

If a person purchased an apartment worth 1,500,000 rubles and spent 150,000 rubles on repairs, then the amount of the payment will be (1,500,000 + 15,000) * 13% = 214,500 rubles.

Those who have a small existing base will not be able to receive a payment right away. The deduction is provided to everyone, but you can receive it in parts. For example, if a citizen has accumulated in his account an amount of paid taxes equal to 150,000 rubles over the entire period of official employment, and the payment amount is 260,000 rubles, then he will first receive 150,000, and next year the rest of the amount.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

However, if the accumulated taxes are sufficient, the payment is made in a lump sum. There is an alternative option. If both spouses are officially employed, they can apply to receive payment for part of their acquired property. Thus, the tax refund will be made from two accounts. The total amount will be the full required size.

For an apartment purchased under a mortgage lending program, a citizen of the Russian Federation has the right to receive an increased payment, limited to 3,000,000 * 13% = 390,000 rubles.

Who can get 260 thousand rubles and who can’t

Not every person can receive 260,00 rubles from the state for purchasing real estate.

Several requirements must be met:

  • have Russian citizenship, permanent residence, reside in Russia for at least six months;
  • have an official income from which a tax of 13% of the total earnings is paid monthly;
  • spend personal funds to purchase real estate in your region.

However, there are people who, even if they want, will not be able to receive payment.

These include:

  • people who for some reason do not pay taxes;
  • citizens who do not have official work;
  • elderly people receiving pension benefits for 3 years in a row;
  • Individual entrepreneurs, private entrepreneurs who are exempt from paying personal income tax;
  • other people who do not fall under the category of payment recipients in accordance with the current legislation of the Russian Federation.

If a married couple, when purchasing an apartment, registered ownership of both spouses, then each of them can receive a payment, calculated based on the value of part of the property.

Important! If the property is recognized as joint property, then one of the spouses, in particular the one to whom the title of ownership is registered, will be able to receive the payment.

What expenses can you receive compensation for?

Tax deductions for the purchase of real estate are calculated based on the types of costs.

There are three main directions:

  • expenses for purchasing an apartment, a private house, that is, the cost of real estate;
  • expenses aimed at repaying mortgage interest;
  • costs associated with paying mortgage refinancing interest;
  • costs associated with the renovation of an apartment in a new building, if such an item is described in the property acceptance certificate.

You can receive payment for purchasing the following types of real estate:

  • a private house intended for permanent residence;
  • apartment in apartment building, cottage;
  • share in an apartment, a room of any size;
  • plot intended for further housing construction.

However, there are other types of expenses that can be included in the price of the purchased property.

These include:

  • costs associated with repair, finishing, and construction work;
  • costs associated with the acquisition building materials intended for the construction of a private house;
  • costs of purchasing finishing materials for repairs in finished residential premises;
  • costs associated with the development and design of a new house, drawing up relevant documentation;
  • costs aimed at paying for the services of third-party organizations supplying communication networks (electricity, gas).

Payments are not made for the purchase of non-residential real estate, “apartments,” or summer cottages not intended for permanent residence.

How is the amount payable calculated?

Calculating the amount of payment is not difficult. It is necessary to proceed from the value of the acquired property, expenses, as well as a tax rate of thirteen percent. As already mentioned, you can only receive a payment in the amount of no more than 260,000 rubles, calculated based on the value of the property equal to 2,000,000 rubles.

Please note! Purchasing an apartment with a mortgage involves additional costs to pay off interest on the loan. In this case, the state makes it possible to receive a payment of up to 390,000 rubles.

You can receive a one-time payment only if the total amount of personal income tax paid is more than the amount to be compensated. Otherwise, payment will be made in installments.

Example

Citizen Sidorov N. has been working regularly at the enterprise for 3 years, receiving a monthly salary of 15,000 rubles. In 2017, he purchased an apartment worth 1,300,000. The property transfer and acceptance certificate states that the apartment was handed over without finishing. He spent 350,000 rubles on repairs. Sidorov N. submitted an application to the Federal Tax Service to receive a property deduction.

The payment amount will be:

(1,300,000 + 350,000) * 13% = 214,500 rubles.

Let's calculate lump sum payment, which Sidorov N will receive this year:

(15 000 * 13%) * 36 = 70 200.

Thus, for the purchase of real estate, citizen N. Sidorov will receive 70,200 rubles in 2017. However, he has the right not to pay personal income tax on the remaining amount of 144,300 or to receive compensation in subsequent years when the base is formed in full.

Didn't use the tax deduction the first time, use it the second time you buy a home

There are some rules for receiving payment for the purchase of real estate that you should pay attention to. In 2014, changes came into force, according to which citizens were able to receive payments not only upon the initial purchase of residential property.

Important! The value of real estate for which a deduction can be obtained remains the same - 2 million rubles.

There are two important conditions:

  • the first property purchased must be purchased before 2014;
  • The citizen of the Russian Federation did not exercise the right to receive payment.

Thus, if a person did not know about his right to receive payment when purchasing the first apartment, he will be able to use it a second time. The main condition is the accrual of compensation for the purchase of housing once in a lifetime.

260 thousand rubles for pensioners

Pensioners who have recently retired and receive support from the state also have the right to take advantage of a property deduction.

However, there are some restrictions:

  • permanent residence in the Russian Federation for the last six months;
  • receiving pension benefits for no more than 36 consecutive months.

Pensioners are given the opportunity to return the personal income tax paid for the last 3 tax periods. Thus, the pensioner is paid the amount accumulated over the last four years, but not more than 260,000 rubles.

The amount of personal income tax includes not only income from wages, but also funds received from renting out an apartment, selling a house, a car, and the like. If a pensioner previously paid tax on similar types of activities, he can get it back.

Step-by-step instructions for receiving 260,000 rubles

You can receive payment in two legal ways: from the tax office or from your employer. However, using the first option, the taxpayer will be able to see real money only at the end of the year, after the end of the current tax period. Funds can be used for any purpose. The state does not regulate the direction of compensation.

The second option is suitable for those who continue to officially work and do not want to pay personal income tax anymore. The amount due will be used to repay it. The employee will receive wages in full, without deduction of 13%.

For example, if previously the full amount of an employee’s salary was 20,000 rubles, but he received in hand: 20,000 – (20,000 * 13%) = 17,400 rubles. Now 2,600 will not be deducted from wages.

Pay attention! In order to receive a payment, you need to decide on a return option. The procedure for submitting documents will depend on this.

However, for both options it is necessary:

  • collect a complete package of documents;
  • provide a tax return 3-NDFL;
  • wait for notification of a desk audit of the provided documentation.

Then you should choose one of the proposed options for receiving compensation.

Take money in one sum

If a citizen has chosen the option of receiving compensation in person, they must wait for notification of the possibility of a personal income tax refund. Then an application is drawn up and sent to the federal tax service.

It must contain the following information:

  • Full name of the taxpayer, contact information, address of residence;
  • details of a personal bank account.

ATTENTION! Look at the completed sample application to the tax office for a tax refund under 3-NDFL:

The application is attached to the complete package of documents and submitted to a Federal Tax Service employee. The papers are checked, a decision is made to issue them, and the funds are transferred.

For future taxes

Remember! If the taxpayer wishes to send the amount of compensation towards future personal income tax, the notification received about the possibility of receiving payment is sent to the employer. In addition, a statement is written in free form.

However, it must include the following mandatory information:

  • the requirement not to deduct personal income tax until the end of the tax period;
  • requirement not to deduct personal income tax until funds are exhausted.

If, after sending the application, the employee quits and the amount remains unpaid, then he has the right to apply to the Federal Tax Service to receive the balance.

Watch the video. How to get a tax deduction of 260,000 rubles from the state:

Required documents

To receive compensation from the state for purchased real estate, you must collect a package of documents:

  • from the accounting department of your organization you need to obtain a certificate in form 2-NDFL for the last reporting period;
  • documents confirming expenses for the purchase of real estate (receipts, checks, orders, anything that can confirm expenses);
  • a copy of the passport of a citizen of the Russian Federation (you must scan all pages, even blank ones);
  • certificate of marriage/divorce (if property is acquired as joint property);
  • documents certifying ownership of real estate (purchase and sale agreement, contract for shared participation in construction);
  • confirmation of transaction registration.

The above documents are required to be provided. However, in some cases you may need to provide other documents.

Remember! Copies must be certified by a notary under his personal signature and seal. Also, each document is stamped “true copy.” After collecting the documents, a tax return is filled out in form 3-NDFL.

Additional documents for a mortgage

If real estate was purchased with funds provided by the bank, the tax service will need to submit additional documents:

  • active mortgage agreement;
  • certificate of interest accrual for the entire period;
  • a certificate confirming that monthly payments have been made and that there is no debt.

Some citizens are entitled to an amount of 260,000 rubles from the state. However, not everyone can count on receiving it. To do this, it is necessary to fulfill a number of conditions and comply with the requirements of the law. The size of the payment is determined by the maximum level of property deduction, since it is provided in the amount of 13% of the value of 2 million rubles. The issues of providing payments to the Tax Code of the Russian Federation are regulated.

How to get it?

On January 1, 2018, amendments were introduced to the Tax Code of the Russian Federation, which determine the opportunity for citizens to receive a property deduction amount of up to 260 thousand rubles. It is provided in the form of a refund of the amount of income tax transferred to the budget. Moreover, if the taxpayer does not have a very large income, you can submit documents for several years in a row until the amount reaches the maximum threshold.

To receive these funds you must follow the step-by-step instructions:

  1. Preparation of documents required in a specific case.
  2. Contacting the tax service.
  3. Receipt of funds that are expected depending on the income received and the value of the acquired property.
  4. To apply, you will definitely need documents that confirm the existence of expenses and taxable income.

Any taxpayer who has access to his personal account on the Federal Tax Service website and digital signature can submit documents online. To do this, you need to follow the step-by-step instructions:

  1. Log in to your personal account.
  2. Select the “Individuals” tab.
  3. Click on the service “Tax on personal income and insurance premiums”.
  4. Go to the item “Declaration in Form 3-NDFL”.
  5. Select the item “Fill out the declaration online.”
  6. If the file has already been prepared in a special program, select the “Send generated declaration” item. If you need to fill it out from scratch, click “Fill in new”.
  7. We enter the correct information and send it, attaching the necessary documents.

Have a question or need legal help? Take advantage of a free consultation:

After signing and sending, you can track the status of the application in personal account. After checking the submitted documents, the status will appear “Accepted”. After this, the user sends the details for transferring funds and waits for their receipt.

Deduction when buying a home

The amount of 260 thousand rubles provided is assumed specifically for the purchase of housing worth no more than 2 million rubles. Even if the item was purchased for a higher price, only the specified amount is accepted for calculating the deduction.

You can contact the tax office not only when buying an apartment, but also a house or land.

Also, the taxpayer has the right to reimburse the tax paid when carrying out repairs if he bought an apartment without finishing from the developer.

Self-deduction

Another type of standard tax deduction is receiving funds “for yourself”. This opportunity is provided exclusively to certain categories of taxpayers, including disabled people from the Second World War and liquidators of the consequences of the Chernobyl disaster. These categories are provided with a monthly deduction of 3,000 rubles.

Volume 500 rub. intended for holders of the title Hero of the USSR and Russia, disabled children, holders of the Order of Glory, etc. Method of provision: deduction from the amount subject to income tax (3,000 or 500 rubles).

Child deduction

Many taxpayers take advantage of the child deduction, which is provided in the amount of:

  • 1400 rub. on the first and second;
  • 3000 rub. for each next one.

The method of provision is the same as in the case of receiving a deduction “for yourself”. To apply, you will need to provide the employer with an application and a birth certificate for the children.

If there is a right to 2 deductions, the interested person receives the maximum of them.

Education

In addition to the standard ones, there are social deductions. One of them is the possibility of refunding the amount of tax paid for training. In this case, certain rules apply:

  • The payment amount is taken no more than 50,000 rubles. per year;
  • the child is no more than 24 years old;
  • full-time training.

To receive cash You must contact the Federal Tax Service with an application, form 2-NDFL and documents confirming expenses:

  • agreement with an educational institution;
  • payment receipts;
  • license to carry out educational activities.

The amount is received on bank card, account or passbook depending on the choice of the applicant.

Health

The second type of social tax reimbursement is funds spent on treatment. For registration, the interested person contacts the Federal Tax Service and submits the following types of documents:

  • agreement with a medical organization;
  • checks, receipts confirming expenses;
  • a certificate from a doctor confirming the need for treatment;
  • certificate 2-NDFL;
  • Declaration 3-NDFL.

Pension

For deductions to Pension fund the taxpayer also has the right to receive a tax refund in accordance with clause 5 of Art. 219 Tax Code of Russia. To do this, the amount of additional contributions accepted is no more than 120 thousand rubles, and the interested person must contact the Federal Tax Service office at any time of the year.

Charity

A social deduction is the amount reimbursed from charitable transfers. It cannot be more than 25% of the applicant's income. However, the law provides for cases when it cannot be provided:

  • if the money was not directly transferred to the relevant organizations;
  • expenses incurred individual, implied the acquisition of benefits for him;
  • the money was transferred to the address of an individual, not a charitable organization.

Who can claim a property tax deduction refund?

In the case of the purchase of an apartment or other real estate, only a taxpayer who has not previously received such funds from the state can apply for a refund.

It will not be possible to do this again.

When receiving other types of deductions, the applicant must be a taxpayer and have the right to registration in accordance with the norms of the Tax Code of the Russian Federation. In addition, it is mandatory to submit supporting documents.

Who can't apply?

It is not possible to re-submit a deduction for the purchase of housing. In addition, a person who does not pay income tax cannot receive a refund from the government.

To clarify the list of persons entitled in a particular case, you must contact the tax service for clarification.

As a result, the amount is up to 260,000 rubles. can be received by every taxpayer who has purchased housing. The amount is not paid in a lump sum and the scope of the presentation depends on the income of the person concerned. To register, you must contact the tax office and submit supporting documents.

Attention! Due to recent changes in legislation, the information in this article may be out of date. However, each situation is individual.

To resolve your issue, fill out the following form or call the numbers listed on the website, and our lawyers will advise you for free!

How to get 260,000 rubles from the state?
Few people know that every Russian has the right to receive 260,000 rubles from the state once in his life. This right arises if you are buying or have already purchased a home.


How to get 260,000 rubles from the state?
Few people know that every Russian has the right to receive 260,000 rubles from the state once in his life. This right arises if you are buying or have already purchased a home.
The amount is due to any citizen of the Russian Federation who pays income tax and buys real estate for himself or for a minor child.
How much exactly can you get: 13% of the cost of the apartment (but not more than 2,000,000 rubles) - i.e. maximum 260,000 rub. If housing costs less than 2,000,000 rubles, then you can “get” the missing amount at the time of your next purchase of real estate.
If the home was purchased with a mortgage, then, in addition to 13% of the cost of the home, you also have the right to receive 13% of the amount of interest paid on the mortgage. That. those who buy real estate with a mortgage have the opportunity to receive more than 260,000 rubles (limit – 3 million rubles).
Documents are submitted to the tax office at the place of permanent registration. This can be done after registration of ownership or - in the case of purchasing an apartment in a building under construction - from the moment of signing the transfer and acceptance certificate.
We will return personal income tax - personal income tax, in the old way “income tax”. As the name suggests, the taxpayer's income is taxed at several rates, the main rate being 13%. Every working citizen knows perfectly well what personal income tax is, because the employer regularly deducts 13% from his salary. In this case, all concerns about calculating, withholding and paying taxes fall on the shoulders of the employer’s accounting department. She also reports to the tax office about all amounts of personal income tax withheld. A citizen does not need to interact with the tax office.
Tax deductions for personal income tax are benefits provided by the state for income tax. This topic is very large and controversial, containing many nuances.
In particular, a property tax deduction can be obtained in the amount of expenses incurred:
1. For the construction or purchase of an apartment, residential building, other residential property, land, including (applies only to primary housing):
Project costs and estimates;
Construction and finishing materials;
Expenses for work and services for finishing and repairs;
Costs for connecting to communications.
2. On interest on loans received for the purposes specified in clause 1.
3. On interest on loans received to repay the loans specified in clause 2 (on-lending). For example, if you find out that you can get a mortgage from another bank with more low percentage, you can take out a loan there and pay off the first one, that is, refinance. This opportunity appeared quite recently.

The maximum amount of property deduction when purchasing an apartment is 2 million rubles, so you can return up to 260 thousand rubles from the budget. real money into your bank account, if, of course, income allows. Additionally, you can receive a deduction for interest expenses.
These amounts can be used to reduce taxable income and return withheld income tax from the budget only at a rate of 13%. If you received, for example, dividends that are taxed at a rate of 9%, then you cannot receive a deduction for the dividends.
This property deduction is provided once in a lifetime. When purchasing property into the ownership of a minor, a legal representative, that is, a parent, guardian, trustee, can receive a deduction for it. Since the child does not have his own income, the deduction is made from the income of the legal representative, taxed at a rate of 13%.

Example:
During 2012, a citizen received a salary of 25,000 rubles. per month. Total income for the year = (25,000 x 12 months) = 300,000 rubles. From his salary, income tax was withheld monthly at a rate of 13%, which is equal to (300,000 x 13%) = 39,000 rubles. This amount was paid to the budget by the employer.
In September 2012, a citizen took out a mortgage at 12% per annum for 20 years and bought an apartment worth 2.5 million rubles. For September-December 2012, he paid the bank interest on the mortgage (2,500,000 x 12% / 12 months x 4 months) = 100,000 rubles.
IN in this case he cannot request a deduction of more than 300 thousand rubles, that is, more than the income received for 2012. Thus, the citizen will be returned an amount in the amount of (300,000 x 13%) = 39,000 rubles. It is recommended to indicate in the tax return for 2012 that 100,000 rubles are claimed for deduction. interest paid and RUB 200,000. expenses for purchasing an apartment.
The amount remains unused (2,000,000 – 200,000) = 1.8 million rubles. Let me remind you that the maximum deduction amount is 2 million rubles. plus interest on the loan. The balance of the unused deduction can be carried over to subsequent years and you can receive the deduction until it is exhausted.
If the apartment costs less than 2 million rubles, for example, 1.4 million rubles, then the amount of deduction is limited to the cost of the apartment.
Ways to obtain a property deduction when buying an apartment
There are two ways to receive a property deduction - from the tax office and from the employer.
In the first case, you will have to wait until the end of the year in which you became eligible for the deduction, then wait about another six months until the documents are reviewed and the money is transferred. But you can get a large amount at once and spend it on all sorts of goodies or use it to pay off a mortgage loan. Many people do this, especially in the first year.
In the second case, when you receive a deduction from your employer, you simply will not have personal income tax withheld, you will receive your full salary - your “dirty” salary will turn into a “clean” one. Also a good option.
The first way is at the tax office
At the end of the year in which the right to a property deduction became available, you need to submit an application for a property tax deduction approximately in the following form to the tax office at your place of residence:





- Documents for expenses incurred.
- After which the tax office will review your application, check all documents, and transfer funds to the specified details. This procedure takes quite a long time.
The second way is with the employer
You don’t have to wait until the end of the year, but return the tax on the purchase of an apartment from your employer - a tax agent. A tax agent is an organization or individual entrepreneur who withholds income tax from your income and transfers it to the budget. Taking the deduction from your employer means you won't have income taxes withheld from your paycheck for the entire year, or until the deduction runs out.
Step 1. Collect documents on the purchase of housing or land. Just in case, take from the accounting department a certificate of income received in Form 2-NDFL, and the organization’s details indicating the TIN, KPP, and location address. Write an application for receipt of notification approximately in the following format:
The following must be attached to the application for personal income tax deduction:
- Tax return according to personal income tax for the year.
- 2-NDFL certificates from each place of work (issued by the accounting department at the request of the employee).
- Documents confirming the right to housing.
Step 2. Submit documents with the application to the tax office at the place of registration. Receive notification within 30 days.
The notification contains information about the employer - the tax agent who will provide a property deduction to the employee, as well as the year for which the deduction can be given. If an individual works for several employers, then, according to tax authorities, he cannot receive several notices for several employers. The exceptions are cases when the employee quit before he had time to give notice, or when the organization was liquidated. These points need to be clarified with your tax office, since each monastery has its own rules.
Step 3. Provide the accounting department with a notification from the tax office and an application for a deduction.
The employer must provide the deduction from the beginning of the month in which the employee submitted the application with notice to him. For example, if the notification was submitted in June 2013, then the employee can return the personal income tax withheld from January to May 2013 by submitting the relevant documents to the tax office, that is, using the first method of providing a property deduction.
Documents confirming the right to a property tax deduction
Scroll necessary documents depends on the specific case. You may not have all the documents on the list, and not all will be needed. The main thing to remember is that the documents must confirm the right to the purchased housing or land plot, confirm payment of all expenses, including interest on a targeted loan for the purchase of housing or land.
List of documents confirming the right to housing:
- Certificate of state registration of ownership of a residential building, apartment, room, land plot or share in them.
- Agreement on the purchase of the above-mentioned objects (indicating the cost of housing and land separately).
- Certificate of acceptance and transfer of housing to the taxpayer.
- Agreement on participation in shared construction.
- Agreement on the assignment of the right to claim housing.
- Court decision recognizing ownership rights.
- Documents for payment of expenses: receipts for the receipt order, cash receipts, sales receipts, payment orders, bank account statements, receipts and other documents.
All documents must be registered, that is, issued to the individual who will claim the property deduction. The exception is for spouses who purchased housing as joint property. In this case, documents can be issued to either spouse.
Documents confirming payment of interest on the target loan:
- Credit or mortgage agreement, loan agreement.
- Loan repayment schedule and interest.
- Certificate from the bank about the interest actually paid for the reporting year.
- An account statement confirming payment of interest.

Few people know, but residents of the Russian Federation can get back up to 260,000 rubles. This privilege is given to us by state legislation at the moment when you register real estate purchase deal and only once.

Compensation is issued only to the person who pays personal income tax at the time of purchase of real estate. Moreover, if you have a minor child and housing is purchased for him, then the amount is also subject to reimbursement.

What is the amount of refundable funds when buying a home?

It is 13% of the value of the property you bought. But top bar payments will amount to 260 thousand rubles. If you do the math, it turns out that the maximum percentage cost of an apartment is 2 million rubles.

(1%=20,000=20,000*13=260,000 rubles)

If the property is worth less, then you can get the additional amount due to you, if you purchase in the future another house or apartment.

Let's say the property was purchased at and mortgage lending. Then, in addition to the amount for the apartment, you also additionally have the right to reimburse 13% of the money that you contributed when paying off interest on the mortgage. In this case, the amount is limited not to 2, but to 3 million rubles.

That is, citizens who took out a mortgage will reimburse more than 260,000 rubles.

If you want to receive funds, you need to go to the tax office at your place of registration. They need to be submitted only after the title to the real estate has been registered. If you buy housing in a house that has not yet been rented out, then only after signing the acceptance certificate for the property.

Where will the funds come back to you from? Strangely enough, but from the “income tax” (NDFL). Every working citizen of the Russian Federation pays it. The employer makes monthly payments to the state in the amount of 13% of the salary amount. The accounting department of the organization in which you work annually reflects this in its reports to the tax authorities.

The amount of 260 thousand rubles that a person is going to reimburse is called a tax deduction (property). It can be obtained if you have done the following:

  • Built a residential building
  • Purchased residential real estate in the primary fund
  • Expenses incurred for the preparation of the project
  • We bought materials for construction
  • Paid for services related to repairs
  • Connected to communication networks
  • Paid interest on a loan for the purchase or construction of housing
  • Paid interest on a loan related to loan refinancing

Moreover, the last point is a kind of innovation, because previously interest on on-lending was not included in the list of refundable tax deductions.

Therefore, a citizen of the Russian Federation can return up to 260,000 rubles, and in the case of a mortgage, even more (return of 13% of interest) if:

  • the person is officially employed;
  • the employer regularly deducts personal income tax equal to 13% of the employee’s income;
  • the citizen has not previously issued any property deductions (provided once in a lifetime);
  • If housing is purchased for a child under the age of 18, then the parent or legal representative receives a deduction for him.

What needs to be done to receive money?

There are a couple of ways to receive the treasured funds:

Firstly, it's at the tax office. You need to wait until the calendar year in which you purchased the property ends. Then contact the tax office to write an application where you ask to issue a tax deduction for you. In this case, you will immediately receive a large sum. But in any case, a person will not receive more money than he paid for personal income tax in the previous year.

For example: Citizen Ivanov I.A. I bought an apartment in 2015 for 2 million rubles. That is, he is entitled to receive 260,000 rubles (13% of 2 million) But at the same time, Ivanov I.A. in 2015, he earned a salary of 20,000 rubles. For the year he received 20,000*12=240,000 rubles. Of this, 240,000*13%=31,200 rubles were paid for personal income tax. Here are 31,200 rubles, citizen Ivanov I.A. will receive a property deduction in 2016. The balance turns out to be 260,000-31,200=228,800 rubles. This amount is transferred to 2017 and so on, until the person is paid all the money due to him.

Secondly, this is directly from the employer. In this case, there is no need to wait until the end of the year. You write a statement to the “tax office” and indicate that you want to receive money from your employer. This method of tax deduction is also acceptable. In this case, you will receive your entire salary, and the interest on personal income tax that must be deducted to government services will be used to pay off the deduction. In general, a person will receive a “net” salary until all the funds that the tax authority has calculated for him are returned to him.

Your legal right once in your life to receive compensation from the state in the amount of 260,000 rubles everyone has citizen of the Russian Federation, but not everyone knows about it.

The right comes into force when buying a home for yourself or minor child, as well as about payment of income tax. Every citizen of the Russian Federation can become the owner of this amount only once in his entire life. The next condition is that these money will be received by people who have committed buying a home, or planning to buy it.

The following may receive a refund for the purchase of real estate:

  • officially employed citizens of the Russian Federation;
  • employed pensioners;
  • parents of children under 18 years of age.

A number of others are added to the above conditions:

  • be a citizen of the Russian Federation;
  • live in the Russian Federation for at least 183 days;
  • purchase housing;
  • previously not receive a tax deduction the amount of which would exceed 2 million rubles.

The tax legislation of the Russian Federation ensures the return of this amount to officially employed citizens whose employers systematically make personal income tax contributions to the tax service.

Maximum possible one-time compensation– 13% of the cost of the apartment, which does not exceed the mark of 2,000,000 rubles, that is, 260,000 rubles. If an apartment/house costs less than 2,000,000 rubles, then a person can “get” the missing amount when he makes his next real estate purchase.

People taking out a mortgage are especially interested in how to get from the state 260,000 rubles. In addition to 13%, they are entitled to a return of 13% on the interest paid on the loan. This means that a person who bought a home with a mortgage has every right to a more “attractive” amount. But there is a limitation here too. It is equal not to two, but to three million rubles.

If you purchase an apartment in mortgage loan it is possible to receive not only 13% of the cost of housing, but also 13% of the amount of interest paid on the loan. In this case, there is also a limitation; in total, the entire amount should not exceed 3,000,000 rubles.

To receive 260,000 rubles from the state you need to contact the tax office

First of all, you need to contact the tax office at the place of registration after registering the right to own the apartment. If the housing is still under construction, you need to apply after receiving the transfer and acceptance certificate. Before submitting an application, you first need to obtain a certificate of form 2-NDFL. It is prepared by the accounting department of the tax agent enterprise.

Then you need to make copies of the package of documents:

  • real estate purchase agreements;
  • document certifying payment;
  • document of ownership;
  • in the case of a mortgage - a loan agreement;
  • agreements of all apartment owners;
  • bank account where compensation will be transferred.

Pay one-time compensation will be carried out by the state not at once, but in several stages. An exception may be the payment of the full amount compensation those citizens whose salary is 2,000,000 rubles per year. Then the personal income tax received from them to the treasury was 260,000 rubles.

In cases where there are several owners of one apartment, then each of them has the right to a tax deduction

.

True, only recently they began to give permission for the so-called re-crediting. What does it mean? For example, a person learned about profitable mortgage offers from another bank. But it’s too late - he already took out the loan a long time ago. It's OK. He can take out a loan there and pay off the mortgage with these funds. After which you can repay the debt on more favorable terms to this bank. What does this have to do with financial assistance from the state? Despite the fact that it can also be used to pay interest.

Based on the above information, we can conclude that the process receiving 260,000 rubles from the state once in a lifetime not as complicated as many residents of the Russian Federation think.

What else is worth knowing?

It is also worth noting that 13% can be returned as compensation for paid treatment (an expensive operation, for example) or for studying. True, you will need to provide a lot of paperwork. In addition to acts for the purchase of housing and other things, you will need to collect an agreement on paid treatment/training, a license of the institution (clinic or university), payment receipts and personal income tax. Then everything is the same. Submission of documents to the tax office and a long wait.

If you believe the reviews, the application can be considered for up to three months. After making a decision, money will be sent to the person’s account within 30 days. If a person is employed and monthly pays 13% to the state treasury, he can take advantage of this opportunity.

By the way, there are better offers. For example, “young family”. This program also provides money for the purchase of housing. There is a lot of paperwork and red tape, but you can get not 13, but 30 percent or even 35% (if you have a child).

Loading...
Top