Tax refunds for home purchases from 2014 will be according to new standards

In this section we will provide examples of calculating property tax deductions in different situations.

NOTE:

A tax deduction is the amount by which the tax base is reduced. At the same time, you can get back 13% of the tax deduction amount.
Due to the fact that from January 1, 2014, a number of changes were made to the Tax Code, in some cases the features of obtaining a deduction differ depending on whether the housing was purchased before January 1, 2014 or after. For such cases, two separate examples are presented.

Example 1: Buying an apartment

Conditions for purchasing property: In 2021 Ivanov A.A. I bought an apartment for 2 million rubles.

Income and income tax paid: In 2020, Ivanov A.A. earned 50 thousand rubles a month and paid a total of 78 thousand rubles. Personal income tax for the year.

Calculation of deduction: In this case, the amount of property deduction is 2 million rubles, i.e. You can return 260 thousand rubles (2 million rubles x 13%). But for 2021, Ivanov will be able to return only 78 thousand rubles of the income tax he paid, and he will be able to return the remaining 182 thousand rubles in subsequent years.

Complete instructions on how to return personal income tax after purchasing an apartment

— I bought an apartment with a mortgage in 2021 without a down payment, that is, I didn’t pay my money to the sellers at all. I started paying according to the payment schedule, but in 2021 I paid only 5 thousand of the principal debt and about 60 thousand rubles. percent. The cost of the apartment is 2540 thousand rubles, and accordingly, the loan amount is the same.

Vladimir, 31 years old

- Regardless of how much you repaid the principal debt, when taking out mortgage lending you immediately have the right to a deduction of up to 2 million rubles. from the cost of the apartment plus the amount of interest actually paid in the year for which you will file a declaration. That is, for 2021 you have the right to a deduction in the amount of 2060 thousand rubles. (“maximum” 2 million rubles + 60 thousand rubles amount of interest). If your official income for 2021 allows, then you will receive a personal income tax amount of 267.8 thousand rubles. Then, every year you can apply for a deduction from the amount of interest paid on the mortgage until the amount of overpayment (interest) reaches 3 million rubles.

Important! Please note that you receive personal income tax only up to the amount that was paid by your employer during the year for which you are applying for a deduction. For example, in 2016 you bought an apartment for 1900 thousand rubles, but earned 600 thousand rubles in the same year. Then you will be able to return the personal income tax amount in the amount of 78 thousand rubles. The balance of the deduction in the amount of 1300 thousand is carried over to the following years. An application to the tax office will need to be submitted every year until the deduction amount reaches 1,900 thousand rubles.

— I bought an apartment in 2014. Can I still apply for the deduction now, in 2016? When?

Anna, 41 years old

— There is no statute of limitations for obtaining a property tax deduction. You can contact the Federal Tax Service at any time after purchasing an apartment, even after 10 years. But the deduction is provided for the three years preceding the year of filing the declaration. That is, in your case, you will receive personal income tax paid by the employer to the budget for the period 2013, 2014, 2015. Provided that you have time to submit your declaration and application for deduction in 2021. Accordingly, if you submit documents in 2017, you will receive personal income tax paid in 2014, 2015, 2016. By the way, this is very convenient - you can select the period in which you had the highest income.

As for the time of filing the declaration, there are also no restrictions: this can be done on any day of the year.

— I lost the receipt by which money was transferred to the seller when buying an apartment. Is it possible to provide only the purchase and sale agreement to the tax office?

Ivan, 25 years old

— Ivan, unfortunately, without a receipt or other document (check, bank document, etc.) confirming the fact of payment for the cost of the apartment, you will not be able to return your personal income tax. The tax office will refuse you. This is the key document that confirms your expenses. The purchase and sale agreement does not have such a function.

Important! If you are denied a deduction, you can always submit an updated declaration and a new package of documents.

— In 2021, I bought an apartment from a developer in a building under construction. I paid the entire amount in cash. The house is due for completion in the 1st quarter of 2021. When can I apply for a tax refund?

Semyon, 28 years old

— Semyon, you will be able to apply for a deduction only after the acceptance certificate for the transfer of the apartment is signed between the developer and the shareholder. If the house is commissioned in 2021, then the transfer and acceptance certificate will be signed in 2021. Thus, you will be able to submit documents for a personal income tax refund only in 2021.

Example 2: Receiving a deduction by an individual entrepreneur using the simplified tax system

Conditions for purchasing property: In 2021 Petrov P.P. bought an apartment for 3 million rubles.

Income and income tax paid: Petrov P.P. works as an individual entrepreneur under a simplified taxation system and, accordingly, does not pay personal income tax at a rate of 13%.

Calculation of the deduction: The maximum deduction amount per apartment is 2 million rubles. (i.e. you can return up to 2 million rubles x 13% = 260 thousand rubles). But since Petrov P.P. did not pay income tax in 2020, he will not be able to receive a tax deduction for this year.

If Petrov P.P. in the future, if he gets another job where he will pay personal income tax, he will be able to apply for a tax deduction and get back up to 260 thousand rubles.

Rules for drawing up 3NDFL in 2021 when filing a refund for the purchase of an apartment

For example, a citizen bought an apartment for 3 million rubles in 2021. Income for this year amounted to 300 thousand rubles, income tax on this amount amounted to 39 thousand and, based on the results of the declaration, the same 39 thousand should be returned from the budget. This means that the balance of the deduction of 1.7 million (2,000,000 - 300,000) should go to 2017.

On each page, the applicant’s TIN is indicated at the top, and confirmation of the accuracy of the data in the form of a signature and date is indicated at the bottom.

Page 001

Personal data (full name, passport, registration, contact phone number).
Code of the tax period and the period itself (year), code of the tax authority, country and category of taxpayer. All this data can be found on the official website of the Federal Tax Service
Number of pages of the declaration and number of attached documents.

Page 002 , section 1 “Information on the amounts of tax subject to payment (refund) to the budget.”

Code 2 – return from the budget.
Budget classification code.
OKTMO code.
The amount to be returned (in our example, 39,000 rubles).

Page 003 , section 2 “calculation of the tax base and tax amount”.

The calculation formula is indicated under each line.

Rate – 13%.
Calculation of the base - the total amount of income and the amount of deductions are indicated, in our example it is 300,000 rubles.
Calculation of tax amount. When purchasing an apartment, line 8 “Total amount of tax withheld at the source of payments” is filled in. And line 14 “The amount of tax to be refunded from the budget.” In our example, this is 39,000 rubles.

Page 004 , Sheet A “Income from sources in the Russian Federation.”

Filled out about different employers in one 3NDFL declaration based on 2NDFL certificates for a refund for the purchase of an apartment.

Rate – 13%.
The organization's data is indicated (TIN, KPP, OKTMO, name).
Amount of income (in our example, 300,000 rubles).
Amount of taxable income (300,000).
Amount of calculated tax (39,000).
Amount of tax withheld (39,000).

Page 005 , Sheet D “Calculation of property tax deductions for expenses on new construction or the acquisition of real estate”

Object information:

Object code, type of ownership, address, date of registration of ownership.
The amount spent on the purchase.

Calculation of property tax deduction:

Amount of deduction for previous periods.
The amount of the taxable base (in our example - 300,000 rubles).
The amount of confirmed expenses for deduction purposes (RUB 300,000).
The balance of the property deduction (RUB 1,700,000).

Example 3: Buying an apartment with a mortgage

Conditions for purchasing property: In 2021, Ivanov I.I. purchased an apartment for 8 million rubles, of which 6 million rubles were taken out on a mortgage loan. In 2021 Ivanov I.I. paid interest on 100 thousand rubles.

Income and income tax paid: Ivanov I.I. earned 3 million rubles in 2029, from which he paid personal income tax.

Calculation of the deduction: The maximum amount of property deduction when purchasing a home is 2 million rubles. Additionally Ivanov I.I. can receive a tax deduction in the amount of 100 thousand rubles on mortgage interest paid. Total for 2021 Ivanov I.I. will be able to return 2,100,000 rubles. x 13% = 273 thousand rubles. He will be able to return this entire amount at once, because... the personal income tax he paid is more than 273 thousand rubles.

In subsequent years, Ivanov I.I. will only receive a tax deduction on mortgage interest, since he has already received the main deduction for housing. Since the loan agreement was concluded after January 1, 2014, the maximum amount of mortgage interest deduction that he can receive is 3 million rubles. (up to 390 thousand rubles to be returned).

Using a tax deduction for several residential properties

Until 2014, the Tax Code contained a restriction that a tax deduction for the purchase of an apartment/house/land could be received by a person only once in his life. In this case, it did not matter at all for what amount the housing was purchased and in what amount of the deduction was used.

It was impossible to get it again. For example, if a citizen bought a share in an apartment for 100 thousand rubles in 2005 and received a deduction from it (he returned 13 thousand rubles), then he could not claim another deduction.

In the new edition of the Tax Code, this restriction has been changed: now, if the deduction is not received in the maximum amount (i.e. from an amount less than 2 million rubles), its balance can be received when purchasing other housing properties (paragraph 2, paragraph 1 3 Article 220 of the Tax Code of the Russian Federation).

However, you should not rush to rejoice for those who in the past did not receive a deduction in full (for an amount less than 2 million rubles). Unfortunately, you will not be able to receive the rest of the deduction when purchasing another home. This is due to the fact that the new rules apply only to legal relations that arose after January 1, 2014.

If you have already used the deduction for housing purchased before January 1, 2014, then the old rules apply to you - you can use (or rather have already used) the deduction only once in your life.

See Letter of the Federal Tax Service of Russia No. BS-4-11/ [email protected] dated 09.18.2013, Letter of the Ministry of Finance of Russia dated 07.26.2016 No. 03-04-05/43559, dated 03.13.2015 No. 03-04-05/13501, dated February 10, 2015 No. 03-04-05/5616, clause 2 of Art. 2 of Law No. 212-FZ.

Let's look at a few examples to better understand the situation:

Example: In 2006, Dostoevsky F.M. bought an apartment worth 500,000 rubles and received a tax deduction from it (returned income tax in the amount of 65 thousand rubles). In January 2020, citizen Dostoevsky bought a new apartment worth 3,000,000 rubles.

Having read about the changes in the law, he wanted to receive the rest of the deduction in the amount of 1,500 thousand rubles from a new purchase. Dostoevsky was denied a deduction for a new apartment, since he had already taken advantage of a deduction for housing purchased before 2014.

Example: In 2021 Pushkin A.S. bought an apartment worth 1,500,000 rubles, and in 2021 Pushkin A.S. bought a second apartment worth 1,000,000 rubles.

Since both apartments were purchased after January 1, 2014, Pushkin A.S. will be able to receive a deduction in the amount of 1,500,000 rubles from the first apartment (for a return of 195 thousand rubles) and an additional deduction in the amount of 500,000 rubles from the second apartment (for a return of 65 thousand rubles).

Please note: this rule does not apply to the mortgage interest deduction. Thus, you can receive a tax deduction on mortgage interest when purchasing a new home on credit, if you previously received the main deduction when purchasing another home (purchased before January 1, 2014). You can read more about this opportunity in our article - New opportunity to get a mortgage interest deduction.

Example: In 2014, Solodov A.V. purchased an apartment worth 1.7 million rubles with his own funds and received a tax deduction. In 2021 Solodov A.V. bought an apartment for 6 million rubles, while he took out 4 million rubles as a mortgage.

Since earlier Solodov A.V. already received a deduction when buying an apartment, but not for the entire amount of the deduction, he will be able to get a deduction for mortgage interest and the balance of the main deduction for the previous apartment (2 million rubles - 1.7 million = 300 thousand rubles).

It is important to pay attention to the following point: despite changes in the law, a deduction for mortgage interest is always provided for only one property, even if both properties were purchased with a mortgage after January 1, 2014. See paragraph 4, para. 2 clause 8 art. 220 Tax Code of the Russian Federation.

Example: In January 2021, Pushkin A.S. bought an apartment worth 1,500,000 rubles with a mortgage, and in February 2021, Pushkin bought a second apartment worth 1,000,000 rubles with a mortgage.

Since both apartments were purchased after January 1, 2014, Pushkin A.S. will be able to receive a deduction in the amount of 1,500,000 rubles from the cost of the first apartment (to be returned 195 thousand rubles) and to receive an additional deduction of 500,000 rubles from the second apartment (to be returned 65 thousand rubles).

However, he will be able to receive a deduction from the mortgage interest paid only for one of the apartments of his choice.

Example 4: Purchase of property by spouses in joint ownership (from January 1, 2014)

Conditions for purchasing property: In 2021, the spouses Vasiliev V.V. and Vasilyeva A.A. purchased an apartment worth 5 million rubles for joint ownership.

Income and income tax paid: For 2020 Vasilyev V.V. earned 2.5 million rubles, and Vasilyeva A.A. 3 million rubles.

Calculation of the deduction: In case of joint ownership, the tax deduction can be redistributed in any shares. At the same time, from January 1, 2014, the deduction limit in the amount of 2 million rubles per housing property was lifted. The Vasilyev spouses can distribute the tax deduction in equal shares (50% to the husband and 50% to the wife), and in 2021 each of them will receive a deduction in the amount of 2 million rubles (maximum deduction amount per person) × 13% = 260 thousand rubles. That is, 520 thousand rubles per family.

Limitation on the amount of deduction for credit interest

Until 2014, the amount of deduction for credit interest had no restrictions. Regardless of the amount of mortgage interest paid, it could be fully deducted. For expensive apartments purchased with a mortgage, the amount of the mortgage interest deduction was often several times higher than the main deduction from the cost of housing (which has a limit of 2 million rubles).

For all loans received after January 1, 2014, a maximum deduction amount that can be received from mortgage interest paid has been introduced - 3,000,000 rubles.

Example: In February 2014, Gogol N.V. purchased an apartment worth 7,000,000 rubles, concluding a mortgage loan agreement with the bank, on which he must pay interest to the bank in the amount of 4,000,000 rubles.

Gogol N.V. will be entitled to receive a property deduction in the amount of 2,000,000 rubles from the cost of housing and a deduction in the amount of only 3,000,000 rubles from the mortgage interest paid.

This restriction does not apply to loans received before January 1, 2014 (clause 4 of Article 2 of the Federal Law dated July 23, 2013 N 212-FZ).

Example: In December 2013, Lermontov N.Yu. entered into a mortgage loan agreement with the bank and purchased an apartment worth 10,000,000 rubles. The amount of interest that Lermontov N.Yu. will have to pay the bank is 4,000,000 rubles.

Lermontov will be able to count on a deduction for the purchase of housing in the amount of 2,000,000 rubles (for a return of 260 thousand rubles), as well as a deduction for mortgage interest in the amount of 4,000,000 rubles (for a return of 520 thousand rubles).

The limit of 3,000,000 rubles on interest deductions does not apply to him, since he entered into a loan agreement before January 1, 2014.

Example 5: Purchase of property by spouses in joint ownership (before January 1, 2014)

Conditions for the acquisition of property: In 2013, the spouses Vasiliev V.V. and Vasilyeva A.A. purchased an apartment worth 5 million rubles. into joint ownership.

Income and income tax paid: Vasilyeva A.A. does not work.

Calculation of the deduction: In case of joint ownership, the tax deduction can be redistributed in any shares, but since the housing was purchased before 2014, the maximum deduction amount for both spouses is 2 million rubles. The Vasiliev spouses can distribute 100% of the tax deduction (2 million rubles) to V.V. Vasiliev. Despite the fact that the apartment was purchased in 2013, in 2021 Vasiliev can submit a declaration only for the last three years: 2020, 2021 and 2021.

Example 6: Purchase of property in shared ownership (from January 1, 2014)

Conditions for purchasing property: In 2021 Vasiliev V.V. and Romashkova A.A. purchased an apartment worth 5 million rubles. into common shared ownership (each of them owns ½ of the apartment).

Income and income tax paid: For 2020 Vasilyev V.V. earned 2.5 million rubles, from which he paid income tax. Romashkova A.A. did not work.

Calculation of the deduction: In case of shared ownership, the tax deduction is distributed among the owners in accordance with their shares. At the same time, for housing purchased after January 1, 2014, the limit of 2 million rubles for the entire housing property was lifted .

Based on this and the shares of the owners (50% each), V.V. Vasiliev. and Romashkova A.A can be provided with up to 2 million rubles (maximum deduction amount per person) of property tax deduction.

At the same time, in 2021 Vasiliev will be able to regain 2 million rubles. × 13% = 260 thousand rubles. for 2021, and Romashkova will be able to receive a tax deduction when she gets a job and starts paying personal income tax.

How to determine whether the right to a property deduction arose before or after January 1, 2014?

As we discussed in the last section, the applicability of the new rules of the Tax Code depends on when the right to a property deduction arose - before January 1, 2014 or after January 1, 2014.

At the same time, the process of purchasing an apartment/house can be extended over time and include both 2013 and 2014 (for example, a purchase and sale agreement was concluded in 2013, and the acceptance certificate and registration certificate were received in 2014) .

How can one determine in this case whether the new or old rules apply? It depends on the contract under which the property is purchased:

when purchasing housing under a sales contract, the date of emergence of the right to a property deduction is considered to be the date of the property registration certificate;
when purchasing housing under an equity participation agreement, the date of the emergence of the right to a property deduction is considered to be the date of the Transfer and Acceptance Certificate;

The dates of other documents are not important in most cases.

The moment when legal relations arise is discussed in more detail in our article When can you start using property deductions when purchasing and building housing?

Example 7: Purchase of property in shared ownership (before January 1, 2014)

Conditions for the acquisition of property: In 2013, Vasiliev V.V. and Romashkova A.A. purchased an apartment worth 5 million rubles. into common shared ownership (each of them owns ½ of the apartment).

Income and income tax paid: Romashkova A.A. does not work.

Calculation of the deduction: In case of shared ownership, the tax deduction is distributed among the owners in accordance with their shares. At the same time, for housing purchased before January 1, 2014, there is a limit of 2 million rubles for the entire housing property .

Based on this limitation and the shares of the owners (50% each), Vasiliev V.V. and Romashkova A.A can be provided with up to 1 million rubles. property tax deduction. At the same time, in 2021, Vasiliev will be able to file a 3-NDFL declaration and get back 1 million rubles. × 13% = 130 thousand rubles. for 2021, 2021 and 2021.

Romashkova will be able to receive a tax deduction only when she gets a job and starts paying personal income tax. Romashkova does not have the right to refuse a tax deduction in favor of V.V. Vasiliev, as would be possible with joint ownership.

Tax refunds for home purchases from 2014 will be according to new standards

Date of publication: 01/10/2014 16:59 (archive)

On January 1, changes to the Tax Code come into force, which establish new conditions for providing a property tax deduction.

What happened before:

Each taxpayer had the right to return 13% from an amount of up to two million rubles (from 2001 to 2008 - from an amount of up to a million rubles). This is the upper limit. If the apartment cost less - for example, 1,300,000 rubles - the difference (700 thousand rubles) was “burned out”. The deduction was applied to the entire property and was divided among the owners according to their shares in ownership. That is, if the apartment mentioned above was owned equally by 3 people, each of them had the right to receive a deduction from 433,333 rubles.

What now:

The RUB 2 million limit applies to each taxpayer and can be divided among several entities. For example, if an apartment is purchased for 1,800,000 and divided equally between 3 owners, then each owner can return tax on the amount of 600 thousand and, subsequently, when purchasing another property, each can return 13% of the balance - 1,400,000 rubles

Important restrictions regarding the new standards:

First, the new procedure applies to objects that have been owned since January 1, 2014. That is, if you bought an apartment in 2013 and received a certificate of ownership in 2013, you will not be able to use the deduction under the new rules.

Secondly, the new procedure can only be used by those who have not used the property deduction before. Those who have already received a property deduction before have exercised their right and for them the norms of the Tax Code are fixed, which were in force at the time of the first application to the tax authority for a tax refund.

Remaining restrictions:

It is not just money from the budget that is returned, but the income tax that the taxpayer paid during the year. A non-working pensioner, or a student or a person whose only income is some kind of state benefit, or someone who receives a “black or gray salary” - all these citizens can benefit from a tax refund only if they had taxable income and this tax was paid in budget. If personal income tax was not paid, they have nothing to return.

Regarding mortgage repayment. Changes have also been made. In the new edition of Art. 220 of the Tax Code of the Russian Federation establishes the maximum amount of property tax deduction in the amount of expenses actually incurred by the taxpayer to repay interest on targeted loans (credits) spent on new construction or the acquisition of real estate on the territory of the Russian Federation - 3,000,000 rubles. (for loans (credits) received from 01/01/2014). Previously, the maximum amounts were not determined. Again, those who managed to apply for a deduction before January 1, 2014 are not affected by the new legislation.

In addition, the Tax Code enshrines the right of parents or official guardians to transfer the amount of property deduction for a minor child. Moreover, this rule applies if at the time of registration of the owner’s rights the child is under 18 years of age. Previously, there was no such provision in the Code.

Submitting reports to the tax authority:

Another important addition is that a declaration for property deduction can be submitted throughout the year to the inspectorate at the place of residence. If a taxpayer does not have permanent registration (applies to any city), but has a temporary registration in Tyumen, he can submit a declaration to the Federal Tax Service of Russia for the city of Tyumen No. 1.

The Federal Tax Service of Russia for the Tyumen region recommends filing declarations for property, social and standard deductions in the second half of the year, when there are no queues in the operating rooms.

The program for filling out the “Declaration 2013” report has already been published on the new website nalog.ru in the “Individuals” section (section “Individual Income Tax”). There are also brochures explaining the procedure for obtaining property and other deductions.

In addition, since 2014, individuals can submit a declaration without visiting the tax authority - via the Internet, using the “Taxpayer Personal Account”. The service allows you to independently fill out a declaration in a browser, sign it with a qualified enhanced electronic digital signature, send it to the inspectorate and track both the status of the declaration verification and the progress of the tax refund application.

A “taxpayer’s personal account” can be opened at any Inspectorate in Russia, regardless of where the person is registered. To do this, just fill out an application and visit the nearest Inspectorate with your passport and TIN Certificate. Holders of a UEC (universal electronic card) can create a “Personal Account” immediately on the Internet, without visiting the tax authority.

About the Unified Portal of Public Services

Through the portal gosuslugi.ru you can only submit an application for priority submission of the declaration. If a taxpayer has submitted a return through this website, he is required to go to the tax authority and submit a paper return. Note that the date of submission of the declaration in this case is the day when the person brought it on paper. From this date the period of the desk inspection is calculated.

Example 8: Buying an apartment using maternity capital

Conditions for purchasing property: In 2021 Vasilyeva E.E. purchased an apartment for 1.7 million rubles, with 400 thousand rubles. She paid for it using maternity capital funds.

Income and income tax paid: In 2020, Vasilyeva earned 1 million rubles, of which she paid 130 thousand rubles in personal income tax.

Calculation of the deduction: A tax deduction is not provided for the amount of maternity capital, so the deduction amount for Vasilyeva will be 1.7 million rubles. – 400 thousand rubles. = 1.3 million rubles (that is, she can return 1.3 million rubles x 13% = 169 thousand rubles). At the same time, in 2021, Ivanova will be able to return only 130 thousand rubles. paid personal income tax. She will return the remaining 39 thousand rubles in subsequent years.

Example 9: Property acquired before 2008

Conditions for the acquisition of property: In 2007, Sidorov S.S. I bought an apartment for 2 million rubles, but Sidorov decided to receive a tax deduction for this apartment only in 2021.

Amount of income tax paid: In 2018-2020 Sidorov S.S. earned 360 thousand rubles a year and paid 46 thousand rubles a year in personal income tax.

Calculation of the deduction: For property acquired before 2008, the maximum tax deduction amount is 1 million rubles. Accordingly, the maximum amount that Sidorov can return will be equal to 1 million rubles. x 13% = 130 thousand rubles. According to the law, a tax deduction can be issued for no more than the last 3 years (not earlier than 2021 in our case). Therefore, in 2021 Sidorov S.S. will be able to issue a deduction and return 46 thousand rubles. for 2018, 46 thousand rubles. for 2021 and 38 thousand rubles. for 2021. After which the deduction will be completely exhausted.

If you have not yet purchased a home, we recommend our partner’s site-guide, APARTMENT-Bez-AGENTA.ru. This is an educational site for those who want to understand the rules for buying and selling apartments.