4 types of tax deductions when purchasing an apartment by pensioners

What you need to know

In Russia, many benefits and concessions have been developed for citizens of retirement age that apply in various areas.

In this material, we will consider in detail what benefits pensioners can claim when purchasing their own home.

We will understand how benefits are provided, which categories of citizens of retirement age are entitled to them, the procedure for submitting them and the list of documentation.

Basic moments

Not all citizens of the Russian Federation know that pensioners do not have to pay taxes on real estate (private house, apartment, garage box or other real estate) to the treasury.

Moreover, the benefit is provided even for pensioners who continue to work. This rule applies even in a situation where the pensioner owns a share in the joint ownership of a home or house.

In order to receive a benefit and not contribute non-real estate taxes to the budget, a pensioner must provide the tax authority with a pension document, passport and copies of these documents.

If the pensioner paid the amount of property tax, then after submitting the pension document, the tax authority recalculates the tax payments and returns the paid funds to the pensioner.

In the process of acquiring real estate, in the case of primary construction or purchase of a land plot for individual housing construction, a pensioner has the right to count on receiving a tax deduction for personal income tax.

Because property values ​​are high, tax deduction amounts can also be significant.

A tax deduction can also be obtained for paying interest on a loan taken from a banking institution for the new construction of a private house, the purchase of housing or a plot of land for construction.

Persons of retirement age do not pay tax for one piece of real estate of each type. That is, if a pensioner has an apartment and a country house, then he does not pay tax on them.

However, if a citizen of retirement age owns two apartments, tax will need to be paid for one of them.

When purchasing real estate, a pensioner receives relief in the form of a tax deduction.

In accordance with Art. 220 of the Tax Code of the Russian Federation, when the state spends on purchasing an apartment or building a private house, the tax base is reduced by 2 million rubles.

That is, if an apartment was purchased for 3 million rubles, the tax is calculated only on 1 million rubles. If the living space was purchased using mortgage lending, then the tax base is reduced by 3 million rubles.

Who belongs to this category of citizens

Please note that both employed and non-working pensioners can apply for benefits.

In the first case, the situation is clear, since the person officially receives income and pays personal income tax on it. Similarly with other working people, the personal income tax rate for pensioners is 13%.

The legislation provides for the possibility of obtaining a tax deduction, so each citizen can return the amount paid up to 260 thousand rubles.

Officially employed pensioners also belong to this category, so they can return the amount paid starting from the year the property was purchased.

In the second situation, a retired person receives pension payments that are not subject to personal income tax. That is, this category should not pay tax.

In accordance with Federal Law No. 330-FZ on adjustments to the Tax Code of the Russian Federation, even a retired unemployed citizen has the right to receive benefits when purchasing real estate, but the registration procedure is slightly different.

A person from this category can use his benefit for the last three years, the calculation of which is carried out from the date of purchase of the apartment.

However, the benefit can only be assigned if the citizen received an official salary during this period.

This procedure for applying for benefits is a transfer of the amount of unused benefits to further periods.

If a pensioner stopped receiving income not from the beginning of the tax year, then he has the right to count on receiving benefits from that year.

Legal regulation

The issue of providing benefits to pensioners when purchasing housing is regulated by:

• Housing Code of the Russian Federation;
• Tax Code of the Russian Federation;
• Federal Law No. 330-FZ dated November 1, 2011.

According to the law, a property tax deduction is provided only to citizens whose official income is taxed at a rate of 13%.

Since pensions are not taxed, non-working pensioners generally cannot claim a tax deduction when purchasing an apartment.

We also note that if a pensioner does not have a place of official employment, but receives constant additional income, from which he pays 13% personal income tax, he can use his right to a tax deduction and tax refund on this income.

For example, these include profits from the lease of real estate and from the sale of real estate.

Features of subsidizing the purchase of an apartment for each category of citizens

The authorities have established rules for registering an application and the conditions for its formation. You need to familiarize yourself with the requirements to understand how to apply for the required subsidy for an apartment.

Approximate requirements for the general list of mandatory documents for registration and issuance of a certificate:

• passport of a citizen participating in the housing subsidy program;
• marriage certificate;
• information about the personal account created in the bank;
• extracting information recorded in the house register about all family members;
• adult passports and birth certificate forms for children under 14 years of age permanently living with the applicant in the same territory;
• a document officially indicating that the person awaiting the subsidy belongs to one of the categories. For example, it could be a work book or a military ID;
• a package of official information on the ownership of existing housing, if available;
• a mortgage agreement, if any;
• certificate of income and expenses from the tax office.

Depending on the person’s membership in the preferential category, the requirements for the package of documents for registration will vary.

Progress in the queue will accelerate if there is a seriously ill person in the family or the housing is considered unsafe.

Subsidy for an apartment for a young family

The amount of financial payment will reflect the presence or absence of children in a young family.

This relationship shows that:

• if there are no children, payment for the certificate is 30%;
• upon the birth of one child, the payment will be 35% of the property price.

Parallel use of maternity capital funds when purchasing an apartment is allowed.

For the poor

A family is recognized as low-income if social security authorities determine that its total income is below the subsistence level. If a person in such a family is of working age, but does not work, the status will be granted.

For those on the waiting list

The state program “Housing” allows young people in need to receive a subsidy for the purchase of an apartment or the construction of their own home. It is being implemented in 2018-2021 in all regions of Russia.

Its essence lies in the fact that people who get married receive part of the money for an apartment from the state free of charge, and part - on credit on preferential terms, amounting to up to 10-12% of the return on the debt.

However, the calculation of the allocated amount does not take the market value, but the estimated value of the square. m, and its size is envisaged to be no higher than 30-40% of the full price of the apartment. The initial financial situation of the family itself and its solvency are also taken into account.

Large family

A family with many children is given priority in the queue.

At the time of registration of the application, the following requirements must be met:

• presence of 3 or more children;
• The work experience of both parents is over 10 years;
• living in a dilapidated or dilapidated house with housing standards below the established ones.

To receive a subsidy for an apartment for a large family, when submitting documents for registration to the queue, you must present a certificate of the large family.

Civil servants and young professionals

Young professionals can take advantage of the subsidy under certain circumstances.

Requirements for employees in the public sector:

• recognition of one of the spouses under the age of thirty-five as needy;
• both spouses must work in the public sector;
• the presence of one or more children.

However, housing is provided for rent for up to 5 years under a special contract, after which it is simply extended.

WWII veterans and combatants

State financial assistance for WWII veterans or their widows is provided in full according to the market price of real estate. Support is also provided to liquidators of the consequences of the Chernobyl disaster, people who participated in military and combat operations.

It is necessary to present a veteran's ID, marriage and child certificates, a certificate from the BTI confirming the absence of ownership rights to the living space in which the veteran is located, if it does not belong to him, as well as the result issued by the commission after its examination.

For military personnel discharged to the reserve

Military personnel who have been transferred to the reserve and do not have their own apartment, or if their living space is less than the standard norm, have the right to apply for a state subsidy for the purchase of more spacious housing.

List of requirements for a military personnel:

• the total family income should not exceed the size of the down payment on the mortgage;
• the composition of a military family, the number of able-bodied persons and dependents are considered;
• The average price per 1 sq. m. is taken into account. m of living space in a populated area;
• the number of available meters per person;
• length of service.

To issue a subsidy, military pensioners must fill out an application. After which the citizen will be added to the queue.

The process of applying for a subsidy for military personnel includes:

• formation and submission of an application to housing authorities;
• check within 10 days for the absence of additional sq. m from the applicant and from persons included in his family;
• based on the results of the inspection, a positive or negative decision is made no later than 10 working days;
• the financial support department of the Russian Ministry of Defense and the military personnel are informed by the housing authorities about the ready decision no later than 3 weekdays.

In this case, if the decision is positive, after a month they will give you a certificate in a specially established form, and funds will be credited to the serviceman’s personal account.

For disabled people

People with the assigned disabled status must submit a package of documents to the authorized bodies in order to receive a subsidy for the purchase of an apartment.

List of documents from a disabled person:

• certificate confirming disability;
• the commission’s conclusion on the need to improve the quality of accommodation;
• lack of home ownership.

Persons who joined the queue before 2005 have a priority right to a subsidy, and wheelchair users are given priority over other disabled people.

Residents of the Far North

Citizens who have lived and worked in the Far North for over 15 years are entitled to subsidies. The amount of the benefit will be calculated based on the standards developed for the region in which it should be issued.

For residents of Moscow

For citizens living in Moscow, a transaction is allowed to purchase an apartment in a building under construction using a state subsidy, if the degree of its readiness for delivery is 70% or higher.

Single mother

A subsidy allocated for a single mother for the purchase of housing can be issued if her living area is less than the established standards. Also, information about the child’s father should not be on either the birth certificate or the adoption certificate.

Conditions for issuing a subsidy for a single mother:

• presence of official status as a single mother;
• income level is below the regional subsistence level;
• if the mother owns dilapidated or dilapidated housing;
• if you don’t have your own home at all.

The subsidy for a single mother allocated for the purchase of an apartment does not exceed 40%.

Tax benefit when purchasing an apartment by a pensioner

The relevance of the problem is determined by the fact that citizens generally want to invest their earnings in real estate, and after acquisition they want to return a certain part of the deposited amount in the same way as with other persons.

Not everyone knows about the intricacies of applying for benefits, so we will tell you what the specifics of the tax benefit are and how to return the personal income tax that was paid in the process of purchasing a home by a pensioner.

Receiving mechanism

The procedure for applying for benefits in the case of purchasing housing for citizens of retirement age does not differ from non-retirement age citizens, since it is a mechanism for returning the tax amount that a person contributed to the state budget.

Video: how to return the 13 percent tax A person must present to the tax office at the address of residence a completed declaration of form 3-NDFL with a detailed indication of all lines regarding income and profit received, tax paid and living space.

In addition, it is necessary to attach documents to the declaration that confirm the person’s right to receive this type of preferential payment:

• standard application form;
• a copy of the passport of a citizen of the Russian Federation;
• documents of title to the living space (certificate of ownership, purchase and sale transaction);
• extract and profit received in form 2-NDFL for the period of use of the tax break.

Over the course of three months, the tax service checks the presented package of documentation and certificates for correct completion and authenticity, as well as the legality of the citizen’s right to provide such a benefit.

If after the check a positive decision is made, then the amount that was stated in the declarations is transferred to the specified bank account of the pensioner from the treasury.

Please note that if tax officials find any inaccuracies or insufficiencies in the package of documents, they conduct an official request demanding an updated declaration and documents that were not provided initially.

To be able to receive money, a pensioner must open a current account with any domestic bank, the payment details of which he must provide in tax documents.

Let us clarify that the money is transferred exclusively to a bank account; under no circumstances can the pensioner count on receiving the amount in cash.

Nuances when concluding a deal

The provision of benefits for persons of retirement age is characterized by some features that must be taken into account during the documentation process:

What documents need to be provided?

Since an unemployed pensioner does not receive income subject to tax, the deduction is carried out at his request for the last three years when he worked.

For this purpose, you will need to provide the following documents to the tax service:

This list of documentation, confirming the expenses incurred and the right to obtain a property deduction when purchasing an apartment, must be submitted to the tax service at the place of permanent registration of the pensioner along with the completed declaration.

Since the deduction is transferred from the federal budget, an application for personal income tax reimbursement in connection with the costs incurred to purchase an apartment must be attached to the tax return.

So, returning the amount of tax paid to the budget for people of retirement age is not as difficult as it seems at first glance.

Having read the above materials, you now know the nuances of applying for benefits and tax deductions when buying a home, a complete list of documentation, so this process will not take you much time.

As a result, you will be able to return a significant amount that you contributed as tax to the treasury, and will receive a significant increase in your official pension.

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Maternal capital

For whom.

The state will pay the mother or single father of the second and subsequent children. Now maternity capital amounts to 453,026 rubles from the federal budget. In addition, local authorities can pay maternity capital from their own funds: on average, this is 50,000 - 100,000 rubles.

Certificate for regional maternity capital

How does it work.

Matkapital can be spent on improving housing conditions (buying an apartment using one’s own savings, making a down payment on a mortgage and repaying it, participating in shared construction or housing cooperatives), education, the mother’s pension savings, for the treatment and rehabilitation of a child.

Until the child turns 3 years old, maternity capital can only be used to apply for a mortgage and make payments on it. After 3 years, you can buy an apartment without a mortgage or spend the money on other permitted purposes.

How to apply.

Choose an apartment, enter into a purchase and sale agreement with the seller, in which you state that part of the funds will come later from the Pension Fund. After this, contact the Pension Fund (PFR) and submit all documents. The state will check the documents and transfer the money to the seller of the apartment.

Deadlines.

The pension fund will review the application within 30 days and transfer the money within 10 days. If everything is not in order with the documents and apartment, the Pension Fund may suspend the transfer of money until the problems are corrected.

Amount of benefits

The essence of tax deductions is to exempt Russians from taxes on the part of the expenses they incurred to purchase an apartment.

The amount of the tax deduction is determined from the actual costs of purchasing housing, but in total no more than 2 million rubles.

Thus, after presenting supporting documents to the local inspectorate, the citizen is entitled to compensation in the amount of up to 260 thousand rubles . (it is calculated as 13% of 2 million).

When purchasing a home on credit, an additional income tax refund is allowed to pay interest to the bank . If the agreement was concluded after 2014, then the amount of interest paid that is subject to reimbursement can be no more than 3 million rubles. (i.e. you can issue a refund for an amount of up to 390 thousand rubles ).

These limits apply to all taxpayers, regardless of their category, incl. for pensioners.

State program “Young Family”

For whom.

Complete and single-parent families in which one of the spouses is under 35 years old. Families who have:

• the minimum income for two is 21,500 rubles, for three – 32,500 rubles (check the amount in your region);
• family members are registered at the same address;
• no own separate housing;
• there is a status in need of improved housing conditions, and the living area for each member is less than 18 square meters. m.;
• in many regions, having a child is a prerequisite;
• There are savings to pay for part of the cost of the apartment that the subsidy will not cover.

How does it work.

The amount of the subsidy depends on the region, the presence of children and the waiting time in line:

The subsidy can be used to purchase an apartment, build a house, make a down payment or pay off mortgage debt, or pay off contributions to housing and communal services. The loan size should not exceed 2.3 million rubles - that is, the amount of the subsidy cannot exceed 800,000 rubles.

How to apply. To participate in the program, collect documents, submit an application to the local administration and register as someone in need of improved housing conditions. When your application is reviewed, you will be added to the Register of Young Families. A personal account will be opened in the applicant’s name, to which the state will transfer the money if you wait for the housing certificate.

Deadlines . All registered families get in line. Priority is given to families with low incomes, large families, and living in poor conditions. But even they have to wait several years for their turn. The rest will have a chance to receive a subsidy in 5-10 years; most will never wait their turn.

Conditions for returning 13 percent when purchasing an apartment for pensioners

Since a property deduction is a return of tax contributions to the budget, to receive it it is required that the pensioner have income that is subject to 13% personal income tax . A pension, regardless of the grounds for receiving it (reaching retirement age, loss of ability to work, or achieving a certain length of military service), is exempt from taxation. Therefore, by default, pensioners are not provided with property deductions .

But if they have other sources of income besides pensions, then the refund is made as usual . This is not only salary, but also alternative sources.

Let's consider the particular conditions for receiving tax deductions by Russian pensioners depending on their income.

Tax refund when purchasing an apartment if you have additional income

The presence of alternative sources of income allows pensioners to count on receiving a deduction against this income. This could be the sale of real estate, rental of an apartment or car, an additional pension from non-state pension funds (it is not exempt from personal income tax by law), an additional salary or remuneration under copyright agreements/contracts.

When applying for a deduction, it is necessary to take into account the fact that its amount cannot exceed the annual tax transferred to the budget.

Suppose citizen Abakumov decided to make an investment in retirement and purchase an apartment in order to receive income from it in the form of rent. He purchased the property for 2.3 million rubles, and rented out housing for 12,000 rubles. per month. He does not hide the income received, but pays a monthly tax of 1,560 rubles. Over the year, this amount reached 18,720 rubles.

For purchased real estate, a pensioner can apply for a deduction of a maximum of 260 thousand rubles. But he has the right to return no more than 18,720 rubles for the current year. According to the law, he can transfer the rest of the deduction (241,280 rubles) to the following years, while the limit is 260 thousand rubles. will not be exhausted.

Property deduction when buying an apartment for non-working pensioners

Until 2012, if a pensioner did not have any income other than a state pension, he could not count on deductions. But since 2012, the situation has changed and amendments to the Tax legislation were adopted in favor of pensioners.

Now they have the right to return personal income tax regardless of the date of purchase of real estate for the last 4 calendar years . For example, in 2021 it was possible to issue a refund for 2015-2012.

When postponing tax periods, a pensioner must follow a number of rules:

• It is allowed to apply for a deduction only the next year after purchasing real estate, i.e. For an apartment purchased in 2021, a refund can be issued no earlier than 2021;
• pensioners who have not worked for 5 or more years lose their right to receive budget preferences;
• the deduction is not provided for more than 4 years (in 2021, taxes for 2012 are no longer refunded).

For example , pensioner Abramov retired in 2021. The following year he purchased a new two-room apartment. In 2021, he has the right to apply to the Federal Tax Service and reimburse part of the costs for 2021 (while he is employed) and for 2014-2015.

It is worth considering that when postponing tax periods, declarations are submitted in reverse order. For example, first for 2015, the balance is transferred to the previous year 2014, then - for 2014 - to 2013.

Tax deduction when purchasing an apartment for a working person

Previously, the Tax Code contained a restriction according to which working pensioners could not carry over the deduction. But in 2014, this rule was abolished and this right was assigned not only to non-working pensioners, but also to employed people.

Let's give an example . In 2014, Bobrov reached an honorable age and retired. However, he continued to work. In 2015, he bought an apartment for 5.8 million rubles. In 2016, he contacted his Tax Inspectorate to obtain a deduction. At the same time, he has the right to return personal income tax not only for 2015, but also for 2012-2014. But if the amount received is not enough, he has the right to continue to receive a deduction until he receives all 260 thousand rubles.

Otherwise, for working pensioners, tax refunds are made according to general rules.

Is tax compensation due when purchasing a home by a pensioner who has stopped working?

In life, the following situation is also possible: during the process of returning personal income tax, a pensioner stopped working and never managed to get back the entire amount received. So, if over the past three years he has already exercised his right to deduction, then further transfers stop . He will only be able to return the money for the last year of work.

In this case, the pensioner has two options: find alternative sources of income or arrange payments for the spouse who continues to work.

Return of money to your spouse

When purchasing housing in joint/common ownership, a working spouse may well receive a deduction instead of a pensioner . Of course, if they both worked, the family together could receive up to 520 thousand rubles. (if the purchased apartment is more expensive than 4 million rubles).

It does not matter which spouse actually made the expenses and whose name is indicated on the payments. In the application, the spouse has the right to arbitrarily distribute the amount of the deduction and completely redistribute it in favor of the pensioner’s spouse .

Download an application for distribution of deductions between spouses: form, sample.

It is worth considering that if the apartment is more expensive than 4 million rubles, then an application for distribution of the deduction is not required, because the spouse will still not receive more than 260 thousand rubles.

For example , a pensioner has not worked for 5 years, and his wife has not yet reached retirement age. They bought an apartment for 3 million rubles. into joint ownership. By default, each of them could receive a deduction in the amount of 1⁄2 of the value of the property with 1.5 million rubles. But since the pensioner lost the right to a deduction, he wrote an application for its redistribution in the amount of 100% in favor of his wife. As a result, it was she who received a deduction of 260 thousand rubles. from a limit of 2 million rubles. (to the maximum).

Receiving payment yourself through inspection

To obtain a deduction yourself, you must contact the Federal Tax Service for registration . This must be done the next year after purchasing an apartment, both at the beginning of the year and at the end. Tax refunds can be processed within three years. Thus, it is permissible to apply for a deduction for an apartment purchased in 2021 no later than 2021.

You should not delay this process too much: after all, every year the amount to be reimbursed from the budget will systematically decrease. After all, you can transfer the deduction to a pensioner only for three years before the purchase and with each subsequent period the period is reduced.

The pensioner must calculate the amount of the deduction independently and display all calculations in the 3-NDFL declaration . Basic information is provided here: the cost of acquisition (the amount indicated is no more than 2 million rubles), the annual amount of income and the transferred personal income tax (can be taken from 2-personal income tax). The amount of the deduction cannot exceed the amount of tax contributions to the budget.

Let's say your monthly income is 35,000 rubles, of which 4,550 rubles are withheld as personal income tax. The annual tax amount is 54,600 rubles. It is this that can be returned from the budget, and the balance is carried over to subsequent periods.

The Federal Tax Service provides a standard package of documents, which consists of:

• statements;
  Download the application for a deduction: form, sample.
• passports;
• declarations in form 3-NDFL;
  Tax return in form 3-NDFL: form, example of filling.
• certificates from the employer 2-NDFL for the years of receiving compensation;
  Certificate of income of an individual, form 2-NDFL: form, sample filling.
• documentation for the apartment and payment documents (receipt, bank statements, etc.);
• mortgage agreement;
• marriage certificate (if you want to distribute the deduction between spouses.

All documents are provided in originals along with copies.

The pensioner will additionally be required to have a copy of his pension certificate only if he plans to exercise his right to postpone the tax period.

You can submit a set of documents in person or through a representative . In the latter case, you will need a notarized power of attorney to represent interests.

power of attorney to receive a deduction.

After the documents are submitted, they will be subject to a desk check. By law, it can take no more than three months . Upon successful verification of the information provided, the pensioner will receive funds in the amount of the calculated personal income tax to the declared bank account (passbook).

Multiple personal income tax refund

The ban on multiple use of tax preferences was lifted in 2014. Now the right to deduction is tied not to the object, but to the person of the taxpayer himself.

Previously, it was like this: a taxpayer purchased an apartment for 1,000,000 rubles. and returned 130 thousand rubles from the budget. After this, he could no longer apply for compensation.

Since 2014, Russians can repeatedly use deductions until the total amount of payments from the budget reaches 260 thousand rubles . If a citizen exercised his right to a deduction before 2014, then he has no right to claim it again (even taking into account the latest amendments).

Features of VAT refund on mortgages

If a pensioner used a mortgage loan to buy an apartment, then he has the right to get back not only 260 thousand rubles. in terms of the main deduction, but also up to 390 thousand rubles. on interest paid to the bank (payments are divided into two parts). Of course, this purchase option is not very common: most banks limit access to long-term borrowings for persons of honorable age.

When reimbursing bank interest costs, three basic rules must be taken into account:

1. Receiving a refund on interest is allowed only after the right to receive the main property deduction has arisen. If the mortgage was issued earlier than the receipt of the transfer and acceptance certificate, then the deduction can still include all interest paid from the 1st day of making mortgage payments.
2. There are no limits on contracts executed before 2014 (all interest can be returned without restrictions). Since 2014, a limit of 3 million rubles has been introduced.
3. Deductions can only be received within the limits of amounts actually paid to the bank. The amount of payments must be documented and obtained with a bank statement.

Pensioners exercise the right to a tax deduction with some reservations : they must have taxable income. They also have the right to postpone the tax period for personal income tax refund within 4 years.

Dividing pensioners into categories when applying for benefits

Special tax benefits when purchasing an apartment are intended for two types of pensioners - those who are working and those who are not.

For working pensioners, everything looks pretty standard: the person pays personal income tax on the income received at the usual rate of 13%. Therefore, for working pensioners, a generally established payment of property deduction is also expected - in the amount of up to 260 thousand rubles.

If a pensioner does not work during this period, receiving a pension established by the state, which is not taxed (clause 2 of Article 217 of the Tax Code of the Russian Federation), then such pensioners were not previously granted rights to a property deduction. After the latest amendments made to the Tax Code (Federal Law of November 21, 2011 N 330-FZ), pensioners who do not have official earnings received the right to apply for tax benefits in the process of acquiring real estate, but in the reverse order from the standard procedure for returning personal income tax.

From the moment of purchasing a property, unemployed pensioners can take advantage of the benefits for a three-year period. But at the same time, benefits can only be obtained if the person received a certain official income during the specified period of time . For example, if a citizen retired in December 2021, and he bought an apartment in 2018, a deduction for the previous three years is applied, that is, for 2017+2016+2015. If a person retired a year earlier, for example, in December 2016, then the period for calculating the tax benefit will be only two years, in this case 2021 and 2015. This procedure for generating a tax deduction when purchasing a home is called transferring the balance of unused benefits to other periods.

And if a person retired, for example, in March 2021, and the purchase of an apartment was made in April 2021, then this current year, 2017, will be the first year of reference for determining the tax benefit.

The procedure for receiving benefits when purchasing an apartment by a pensioner

The steps to apply for benefits when pensioners purchase an apartment are the same as in the standard procedure. It will be necessary to submit a declaration of income in form 3-NDFL to the relevant tax authorities, indicating all types of income received, the cost of the residential property and the amount of tax. In addition to the established form, you must also provide:

• A copy of your passport;
• Certificates in form 2NDFL indicating income during the period of using the benefit;
• A package of documentation confirming ownership of a residential property.

Within a three-month period, the tax authorities check the documentation provided by the taxpayer, as well as his right to receive this benefit. If any kind of inaccuracies or lack of certain documents are detected, representatives of the inspection may make a request for the necessary information.

When a positive decision is made on this issue, a certain amount (according to the declaration) is transferred from the state budget to the taxpayer’s account. To do this, you must have an account in one of the banks, indicating its details when filling out the data. Cash will not be issued.

The procedure for filing a tax deduction for a pensioner

You can apply for a property deduction within 3 years after purchasing real estate. After the expiration of the period, the buyer can no longer count on compensation from this transaction.

You will not be able to apply for a tax deduction if:

• the contract for the purchase of a house or apartment was concluded between interdependent citizens, in other words, close relatives;
• the buyer has already fully used the property deduction.

Registration of the deduction takes place in several stages. First of all, the applicant fills out a tax return in form 3-NDFL in paper or electronic form. He attaches a package of documents to the declaration:

• a certificate from work in form 2-NDFL, which indicates the amount of wages paid and tax deductions;
• copy of passport;
• documents certifying ownership of housing;
• confirmation of payment: bank statement, receipt from the real estate seller for receipt of funds.

Spouses also provide a marriage certificate.

The nuances of obtaining tax benefits for pensioners when buying a home

Before completing the documents, it is necessary to take into account a number of nuances associated with the allocation of benefits for pensioners. In accordance with the laws, such nuances can be considered:

• provision of benefits for non-working pensioners is possible only for the last three-year period,
• when purchasing a property in shared ownership, the taxpayer has the right to receive benefits based on the amount of expenses incurred specifically during the purchase,
• the possibility of receiving benefits through the tax authorities or directly from the employer - for working pensioners.

Subject to the combination of physical a person with several jobs, he may be given the opportunity to receive tax benefits from one or more employers. Such actions are carried out in full agreement with the tax authority.

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Not many people know that the legislative branch of the Russian Federation provides benefits for pensioners when buying an apartment , which can be obtained under certain circumstances. What is their essence and how to obtain them? Let's explore this issue in more detail.

Tax benefits when purchasing an apartment for different categories of pensioners

It must be said that tax benefits for the purchase of an apartment are available to two groups of pensioners - working and non-working. In the first case, the situation is the easiest to understand: if a person works and receives income, he must pay income tax (NDFL) on it. As for a working person who is not of retirement age, for this category of citizens the tax rate is 13%. Since it is possible to obtain a tax deduction on property, each individual who bought an apartment can return up to 260,000 rubles. Working pensioners are no exception, and therefore they can return this amount starting from the year of purchase of the property, subject to their official employment (For more details, see Income tax refund (13 percent) when purchasing an apartment (housing)).

In the second case, a pensioner on well-deserved retirement receives a state pension, which, in accordance with clause 2 of Article 217 of the Tax Code of the Russian Federation, is not subject to personal income tax. This means that he does not pay tax, and therefore (until 2012) was not entitled to a property deduction. After the official adoption of Federal Law No. 330-FZ on amendments to the Tax Code of the Russian Federation, the legislation on this issue changed, namely, even a non-working pensioner has the absolute right to receive benefits when purchasing real estate, only its procedure is the opposite scheme.

Thus, a person of this category of citizens can take advantage of the benefit during the last three years, the countdown of which begins from the moment of the acquisition. At the same time, it is legally established that the benefit can only be received if the individual received any official income during the specified period. For example, if a person retired on December 31, 2013 and purchased housing in 2014, then he can take advantage of the deduction for 2013, 2012 and 2011. If the employee retired earlier, that is, for example, 12/31/2012, then the period for which he will receive the benefit is 2012 and 2011.

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This procedure for receiving benefits is called transferring the balance of unused benefits to other periods. If a pensioner stopped receiving income not from the beginning of the tax period (year), then he has the right to receive benefits starting from this year. In other words, if the taxpayer retired in mid-2014 and bought an apartment during the same period, then the first year of using the benefit will be 2014.

Deduction for additional income and benefits when purchasing real estate by pensioners

Benefits for this category of citizens are also provided in the case of an alternative transaction. Or - if a property transaction for the sale of one piece of real estate and the acquisition of another was carried out during one tax period.

If a non-working pensioner sold an apartment that was owned for less than three years, then he will be charged a personal income tax of 13% if the cost of the housing is higher than 2 million.

At the same time, he pays a deduction on an amount of no more than 1 million, which does not exceed the tax amount of 130 thousand.

In addition to the sale of an apartment, any income can act as additional income:

• officially registered with the Federal Tax Service;
• greater than or equal to one minimum wage;
• taxed at 13%.

This right of non-working persons is confirmed by Letters from the Ministry of Finance of the Russian Federation:

• No. 03-04-05/7-1419 dated 12/21/12;
• No. 03-04-05/7-736 dated 06/14/12;
• No. 03-04-05/7-181 dated 6.03.13

This may be the commercial rental of residential or non-residential premises and other real estate. Also – receiving taxable pensions or business income from non-state funds.

When filing a refund based on income data, documentation confirming your taxpayer status is also provided.

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Mechanism for receiving benefits when purchasing an apartment

The procedure for applying for benefits when buying an apartment at retirement age is no different from non-retirement age, since it is a mechanism for refunding taxes paid to the budget. In this case, the person is obliged to submit to the tax service at the place of residence a declaration in the prescribed form 3-NDFL indicating all items affecting income received, tax paid and the cost of housing (See How to fill out a declaration (NDFL3) when buying an apartment?). In addition, it must be accompanied by documents confirming the right to receive these benefits, which include:

• application in the prescribed form;
• copy of the passport;
• title package of documents for the apartment (certificate of ownership, purchase and sale agreement, receipt of funds);
• certificates of income received in Form 2-NDFL for the period of use of the benefit.

Tax authorities check the submitted documents for the correctness of their preparation and execution, as well as the person’s right to receive benefits, within three months. If everything is in perfect order, then the amount indicated in these declarations is transferred to the taxpayer’s bank account from the budget. Moreover, if tax authorities find any inaccuracies or missing documents, they make an official request with the provision of an updated declaration or missing documents.

To receive funds, a pensioner must have a current account in any Russian bank, the details of which he indicates in the documents. It should be clarified that money cannot be received in cash under any circumstances.

How to choose the right apartment in Bulgaria

When purchasing real estate, each potential buyer may face various situations for which they need to be prepared. We can immediately note the fact that in Bulgaria there is much less fraud than in Russia, but you still shouldn’t buy real estate on the Internet, no matter how beautiful the photographs are shown to you. A personal inspection is always better, and this is a guarantee that what you bought will be exactly what you wanted.

In the process of inspecting and choosing an apartment for permanent residence, you should pay attention to some of the subtleties that are characteristic of Bulgarian real estate. Resort towns, very beautiful ones, where real estate is located close to the seashore, do not have boiler houses, so residential buildings there are not heated.

Resort town of Pomorie

Since the winter in Bulgaria is warm, everyone who lives there heats their apartments using split systems, which are already installed in each room, or purchase a compact electric heater. When building houses, the outer walls are insulated with foam plastic panels, but some buildings do not have such covering, and it is cool there in winter.

The second thing you should pay attention to is the interior decoration of the walls. In some houses, instead of normal plaster, the walls are decorated with sheets of plasterboard. This material looks good, but does not retain heat well, so an electric heater will work around the clock in winter.

Pensioners should pay attention to the floor when choosing an apartment. Houses with several floors are, of course, equipped with elevators, but their presence increases the monthly electricity bill. It is best to buy an apartment in a low-rise building without an elevator.

Apartments for pensioners in a three-story modern building

A cheap studio apartment almost on the seashore will cost only 15–18 thousand euros, which is quite inexpensive by Russian standards. The next important point is the floors. In all apartments, the floors are made of laminate or ceramic tiles. Tile floors are great in the summer, but not very comfortable in the winter, so floors made of a warmer material are preferable to tiles.

A distinctive feature of Bulgarian apartments are windows. Very often they are half a wall wide and, as a rule, at least two meters high, that is, almost from floor to ceiling.

Such windows consist of two halves and are arranged on the principle of a sliding door. They provide a lot of light, but are not at all airtight, and in the cold season it blows from the vertical slot. Such windows have to be sealed, but it is better to replace them with ones of the same size, but of the ordinary hinged type. It will cost 500 leva and take no more than 2 hours.

Typical window design in Bulgarian apartments

It can be noted that small companies that engage in minor repairs or design work extremely quickly, efficiently and very carefully. Real estate sales companies have the phone numbers of all the necessary specialists, and they will help solve any problem. If the owner of the property contacts the company where he purchased the property with all questions, he will be provided with good discounts.

Real estate companies offer both empty and fully furnished apartments for sale, especially near the sea. New unfurnished apartments are sold fully finished, have installed air conditioning, all sockets and switches, a TV antenna outlet and water main outlets for installing and connecting a kitchen sink and washing machine. The floors are laminate, less often ceramic tiles.

Option for interior and floor finishing in a Bulgarian apartment

The toilet room is decorated with beautiful tiles and is fully equipped not only with plumbing, but with additional elements, which include: a mirror, hangers, shelves, and a lamp. Since there is no centralized supply of hot water there, an electric boiler with a capacity sufficient to satisfy the needs of two people throughout the day is installed on the wall of the toilet. It is usually turned on at night, when the electricity tariff is reduced by almost three times.

When purchasing an apartment by the sea, you should keep in mind that the air humidity here is quite high, which may be unusual for those who are accustomed to living in a dry climate. For some, this may be contraindicated for health reasons, so before choosing a place to live permanently in Bulgaria, it makes sense to consult a doctor.