Property tax deduction when buying a home in 2021: changes, clarifications

​When a pensioner purchases real estate as a property, it is necessary, first of all, to determine whether he has the right to apply for a tax deduction (hereinafter referred to as NV, preference, benefit) for the costs of this purchase. Of key importance, in this case, is the fact of income, that is, whether the pensioner is working . If at the time of purchasing an apartment, and in the future, a pensioner has a source of income, he has no restrictions on claiming benefits and reimburses the funds on an equal basis with other categories of citizens. If a citizen purchases real estate and subsequently retires, he can transfer the balance of the income tax to the previous 3 years, but only on the condition that during these years he had income subject to personal income tax.

It should be noted that pensioners have the right to transfer the balance of their income tax only since 2014, and if the apartment was purchased earlier than the specified period, they will not be able to take advantage of this preference.

Who is entitled to a property deduction?

According to Art. 220 of the Tax Code of the Russian Federation, adults can use their right to deduction, on whose income a tax of 13% is levied every month. This includes employed persons, LLC founders and entrepreneurs.

Unemployed citizens can also receive the benefit, provided that income tax has been paid on their behalf over the past three years. For example, when renting out living space, the total amount of tax transfers should not be less than the amount of the deduction that is planned to be issued.

In general, tax privilege is granted in several cases:

• When purchasing an apartment (both with your own money and with a mortgage). Exception for transactions with close relatives: in order to avoid fraudulent activities, the law prohibits the issuance of deductions in this case.
• If a citizen decides to build his own house independently or with the help of a contractor.
• If desired, renovate your home.
• If you took out a mortgage, you can compensate for part of the interest on it.

It will not be possible to issue a deduction if it was already received earlier and the apartment was purchased before 01/01/2017, as well as if the limit has been exhausted (2 million rubles).

Amount of tax that can be refunded

There is a general rule that applies to all taxpayers, including pensioners: the right to deduction arises from the year of receipt of the certificate of ownership, when purchasing real estate under a sale and purchase agreement, or the transfer and acceptance certificate when purchasing under a share participation agreement in construction .

In the year following the year in which the right to deduction was obtained, the pensioner-owner can exercise his right by submitting a 3-NDFL declaration to the tax authority. Two situations may arise:

1. property deduction for a working pensioner;
2. property deduction for a non-working pensioner.

A pensioner who continues to work has the right to submit a 3-NDFL declaration for a tax deduction when purchasing real estate in the year following the year in which such a right was obtained.

As we found out, the right to deduction arises in the year:

1. obtaining a certificate of ownership (if the property was purchased under a sales contract);
2. signing the transfer and acceptance certificate (in case of an agreement of shared participation in construction)

Let's look at a few examples that will help you decide on your case:

1. Purchasing real estate after retirement. The certificate of ownership of the apartment was received in 2015. The owner retired in 2014 but continues to work. The deduction is issued in 2016 for 2015 and the transfer of the deduction to 2014, 2013, 2012. If, having issued a transfer to the previous 3 years, the pensioner did not receive the entire deduction in full, that is, the balance of the property deduction has formed, then you can continue to receive it, transferring it to future years as long as there is income. According to paragraph 28, paragraph 2, paragraph 1 of Art. 220 Tax Code of the Russian Federation;
2. Purchasing real estate before retirement. The certificate of ownership of the apartment was received in 2015. The owner retired in mid-2021. The deduction is issued in 2021 for 2015, in 2021 for 2021 and the transfer of the balance of the tax deduction to 2015, 2014, 2013. But since the deduction has already been received for 2015, the transfer is possible only for 2014, 2013 . According to Letter of the Ministry of Finance of the Russian Federation dated August 28, 2014 No. 03-04-05/43076.

The transfer of the balance of the property deduction to previous years must be applied for during the year following the one in which the balance was formed (during 2016, a declaration for 2015 is submitted, for which the balance appears, and the transfer is immediately completed). If you miss the moment and apply to transfer the deduction, for example, to 2021, then you can apply for the deduction already two years in advance - 2014, 2013. According to Letter of the Ministry of Finance of Russia dated May 30, 2014 No. 03-04-RZ/26111.

Non-working pensioners have the right to a deduction if they worked for 3 years before the year the balance of the property deduction was formed. The absence of income taxed at a tax rate of 13% for taxpayers receiving pensions, if they have the right to receive a property tax deduction, indicates the presence of a balance of property deduction, which can be carried forward to previous tax periods, but not more than three. According to the Letter of the Ministry of Finance Russia dated April 28, 2012 No. 03-04-05/7-577.

We also draw your attention: The transfer of the balance of the property deduction to previous years must be applied for during the year following the one in which the balance was formed.

Let's look at specific examples:

1. The owner retired before the year of receiving the certificate of ownership of the purchased property. The certificate was received in 2014. The owner retired in 2013. In 2015, the deduction is transferred to 2013, 2012, 2011.
2. The owner retired long before the year of receiving the certificate of ownership of the purchased property. The certificate was received in 2013. The owner retired in 2008. In 2014, the deduction was transferred to 2012, 2011, 2010. As we can see, the owner did not work during these years, and, therefore, cannot use his right to deduction. If the property was purchased during marriage, the working or recently retired spouse may receive the deduction.
3. Purchasing real estate in the year of retirement. The certificate of ownership of the apartment was received in 2014. The owner retired in mid-2014. The deduction is issued in 2015 for 2014 and the balance of the tax deduction is transferred to 2013, 2012, 2011.

Article: Distribution of deductions in favor of a working or recently retired spouse.

Unfortunately, in practice there are often cases when the tax authority denies the right to a deduction to pensioners. It is illegal.

Based on paragraph 5 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation, tax authorities are required to be guided by written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees.

The corresponding clarifications on the procedure for providing property tax deductions to persons who are pensioners have been agreed upon with the Ministry of Finance of the Russian Federation and sent to the territorial tax authorities by letter of the Federal Tax Service of Russia dated July 19, 2013 No. ED-4-3/ [email protected]

The procedure for receiving a deduction by a pensioner does not differ from the general one. The only thing you need to remember is the possibility of transferring the balance of the property deduction to the past 3 years, which is unacceptable for those who are not pensioners. An additional document presented to the tax office is a pension certificate.

Article: How to get a property deduction?

So, can a pensioner get a tax deduction when buying an apartment? Previously, this category of people, who had no income other than a pension, and who did not pay the previously specified tax, did not have the right to hope to receive the tax deduction in question when purchasing an apartment from the tax authorities, regardless of the grounds for the emergence of entitlement to the benefit in question. The payment was simply not made. Such persons argued for a very long time whether it was possible to return the personal income tax they paid.

However, after 2012, when appropriate changes were introduced to the country’s tax legislation, non-working pensioners were allowed to claim the benefit in question, taking into account the income tax amounts they had previously paid. So, today they are allowed to receive a deduction when adding up the amounts they paid over the last several tax periods.

We suggest you read: Usn pays land tax

Recalculating the tax period to a calendar period is a very difficult task, especially for a non-working person. But based on the provisions of the tax authorities, it is worth noting that pensioners, having purchased any housing in a given year, will be able to claim a deduction for the past three years. A pensioner will be able to receive the benefit in question for four full calendar years.

A pensioner can exercise his right in any way. However, a non-working person must keep in mind the following basic rules for calculating deductions for persons of retirement age.

1. Documents for the issuance of the tax refund in question must be submitted to the tax authorities only after the end of the tax period in which the basis for its issuance arose. This year, unemployed people will be able to claim a deduction only if they purchased a home in the previous year. Such a period in which a citizen is allowed to accrue a deduction is 2012–2016.
2. Only those immediately preceding the year of filing the application are recognized as calculation years. When a pensioner applies for a deduction in 2021, and an apartment was purchased in 2021, then the property deduction will be paid to him based on the personal income taxes he paid for the years 2015–2019. As a rule, in such a situation, the amount of the deduction comes out much less, so there is no need to delay issuing it to the unemployed.
3. If more time has passed since a person’s retirement than the maximum period in the past for which he has the right to take advantage of a property deduction, then it will not be issued to a pensioner. When a pensioner buys a home, being in his fifth year of retirement, he simply will have nothing to issue as a return.

Of course, an exception to this rule is the circumstance when, unlike non-working citizens, a pensioner works and pays personal income tax and at the same time receives a pension or sells property. In such cases, the fact of having a pension does not in any way affect the property rights to file a deduction. The calculation will be carried out based on the amounts paid by the person as personal income tax.

For example, a certain pensioner Petrov bought an apartment in the year under review. He entered retirement in the same year, but two months earlier than he made the purchase, say, in April. He will be able to apply for a refund of the personal income taxes he paid only in 2018. And the refund will be calculated taking into account the taxes he paid for the period from January 2013 to April 2021.

That is, Petrov will be able to receive a refund taking into account less than four calendar years. As a rule, the tax period when calculating amounts as a refund does not take into account the actual period of tax payment. If a citizen paid tax for six months, then these six months will be considered as a full tax period.

Another example, a certain pensioner Vasiliev purchased a private house in 2017. He retired in 2015. When he applies for the refund due to him in 2021, only the personal income tax paid from January 2013 to 2015, until the month when Vasiliev retired, will be taken into account as deduction amounts.

That is, those years when the pensioner was already retired will not be taken into account when calculating the return. As already mentioned, the exception is those cases when a pensioner continues to work and pay personal income tax to the state on his monthly or annual income, not to mention the return in deductions.

How many times are you allowed to make a deduction?

The date of purchase of the home is of great importance here. If the policy was drawn up before January 1, 2017, the benefit can be applied for only once, and the cost of housing does not play a role.

ATTENTION !!! If living space was purchased after adjustments were made to the Tax Code of the Russian Federation, citizens can receive the benefit more than once, but within the established amount - 2,000,000 rubles, while only 260,000 rubles will be returned in total.

To understand the difference, just look at the detailed examples:

Option 1: registration of the deduction before 01/01/2017. Citizen Ivanova R.N. I bought an apartment in a new building, the cost is 1 million rubles. Under the old rules, she could get a 13% refund. In her case it is 130,000 rubles. She will not be able to use the privilege again in the future.

Option 2: deduction from 01/01/2017. Abrosimov R.E. bought a home for 1.8 million rubles. He works, so he can visit the Tax Office to get back 13% of the price paid. After reviewing the documents, 234,000 rubles were transferred to him. In the future, if he buys another property, he will be able to receive a payment from the remaining amount of 200,000 rubles.

IMPORTANT !!! If the price of housing is over 2 million rubles, the deduction will be calculated from the established amount.

For example:

Yunin E.O. spent 3,500,000 rubles on an apartment. The preference for him will be calculated as follows:

2,000,000 x 13% = 260,000 rub. – the maximum allowable amount for transfer to citizens.

Based on the above, the deduction for the remaining 1,500,000 to Yunina E.O. will not be credited.

It is worth considering that the total amount of personal income tax paid by a citizen over the last 3 years is also taken into account. Example:

Salary of Adonin V.K. is 20,000 rubles. per month, the employer pays 2,600 rubles for it every month. Personal income tax. For the year, this amount is equal to 31,200 rubles. His total work experience is 1 year. He decides to buy a home for 2 million rubles, but here no more than 31,200 rubles will be returned to him from the Federal Tax Service, because over the past period they paid only this amount of taxes.

Features of the procedure

Tax payment for such citizens raises quite a few different questions.
After all, this segment of the population is considered the most vulnerable. And in most cases, all expense transactions fall on the shoulders of the working contingent. Therefore, working people can get a refund. Many retirees are trying to invest in real estate. That is why they are interested in the question of the possibility of a tax refund. But not everyone knows about this possibility at all. Since 2001, legislation has stipulated the issue of purchasing tax payments for specific categories of citizens.

That is, you can return funds for any residential property. This right is provided by the state in the form of a 13% return. The amount to be refunded is called the property tax payment. The maximum refund amount is 13% of 2,000,000 rubles.

The difficulty here arises mainly due to the fact that pensioners receive a pension that is not subject to any tax at all. Therefore, it is not considered to be a profitable operation.

The form of income can be:

1. sale of property;
2. renting out an apartment or car;
3. non-state pension provision;
4. additional wages or other income from which the tax base is paid.

This type of registration can be applied to any income transaction. In some cases, there are restrictions that relate to the maximum payment amount on an annual basis. That is, it cannot exceed the amount of tax that is paid for the same period of time.

Ways to receive a deduction

Taxpayers have two ways to receive benefits - through the Federal Tax Service or in their organization at the place of employment.

In the first case, the algorithm of actions looks like this:

1. The citizen submits documents to the Tax Office.
2. Waiting for a decision. As a rule, notification is sent in writing within 10 days after registration of the application.

Finally, the money is transferred to a current account - its details are indicated in the application during the first visit.

If a personal income tax refund is made through the organization in which the taxpayer is employed, the actions look different:

1. An application is drawn up with a request to the Federal Tax Service to send a notice of tax preference.
2. Copies and originals of certificates indicating the right to use the benefit are prepared.
3. All documents are provided to the Federal Tax Service. Within 30 days, the applicant is given a notice, which he must give to the employer so that he can transfer the funds.

Documentation

If a citizen decides to apply for benefits on his own, he must provide the following to the Federal Tax Service during his first visit:

• 3-NDFL.
• Certificate 2-NDFL. It is taken from the accounting department at the place of work.
• DCT, certificate of occupancy for housing.
• A title document for a land plot, if compensation is issued for the purchase of land.
• Bank agreement, if the return is issued for out-of-pocket expenses incurred to repay a housing loan or down payment.

Other certificates may also be useful to confirm the expenses incurred by the buyer. If real estate is purchased as joint property, it is necessary to provide a marriage registration certificate and a written statement from the spouses that they have agreed on the distribution of preferences among themselves.

The application for benefits must contain the following information:

• Name of the tax authority.
• Taxpayer INN.
• Passport details.
• The amount of the deduction and the reasons why it should be listed.
• TIN and KPP of the employer, if you plan to receive money through him.
• List of attached documents.
• Date of completion and signature of the applicant.

Special categories

Both working and non-working citizens can receive a property return. Receipt is not accompanied by any special nuances, the main thing is that you have income for the year presented. Both an ordinary citizen and a pensioner can obtain the right to purchase a deduction.

In other situations, funds will not be issued. The right does not apply to the acquisition of real estate using budget funds.

There are certain costs that are taken into account when registering:

1. initial group – expenses for finishing, completion. A similar situation applies to a room, apartment, land;
2. the second group is payment of the cost of mortgage lending. This is due to the purchase of previously presented real estate;
3. the third group refers to interest that is withdrawn in connection with the refinancing of loan obligations.

For unemployed citizens

If the applicant is unemployed, he can also receive a benefit, but the important condition here is that income tax must be paid for him for the last three years before the year the documents were sent.

For example:

Mironova I.N. was employed by the organization since 2021, but in December 2021 she resigned of her own free will. Consequently, during the entire period of work, the employer paid personal income tax for her and she can take advantage of the refund if she buys a home in 2021.

It is important to take into account that not all unemployed people are entitled to a deduction - it is transferred only if several requirements are met:

• Payment of personal income tax for the last three years. These could be taxes from rental housing, etc.
• You cannot take advantage of the benefit if you have not previously had official work.
• Refunds are made within the limits of the previously listed taxes.

How everything is done in this case:

1. The citizen applies to the previous place of official work to obtain a certificate of income, fills out 3-NDFL and visits the Federal Tax Service with the rest of the materials.
2. Waiting for a decision. If the application is denied, a written notice will be issued explaining the reasons.

If the decision is approved, the money is transferred to the applicant’s account within one month.

Costs and deadlines

After receiving an application from a pensioner for a refund of part of the cost of the mortgaged home, the tax office must accrue the amount of money within a month. However, at the same time, the specified body takes up to three months to verify the information reflected in the tax return.

In this regard, the month for the refund will begin to be counted only after checking the tax reports. Therefore, the money can be returned no later than after 4 months.

It should be noted that the procedure for obtaining a deduction is free, but during the collection of documents you will need to pay for the following actions:

• for registration of property rights (state duty is 1000 rubles);
• for obtaining a certificate of the transferred interest on the loan (the cost depends on the selected bank and can reach up to 1000 rubles, in some banks it is provided free of charge);
• for photocopies of documents if there is nowhere to make them yourself.

Not taking into account the fact that you need to pay for state registration (after all, you would have to pay for this service in any case), the procedure may turn out to be free.

Thus, a pensioner can receive a property deduction and a refund of part of the cost of housing, mortgage interest in the same way as a working citizen, but taking into account some features: the fact of paid personal income tax for at least one period of the four years preceding the submission of the application and tax return is required .

For home repairs and decoration

Significant expenses can be incurred when purchasing living space in a new building without finishing, but here, in addition to the deduction for the purchase of the real estate itself, citizens can easily receive a personal income tax refund for repairs.

It is important to comply with several conditions:

• Payment of 13% personal income tax during the last calendar year.
• Complete or partial lack of finishing, documented.

Most often, information about the presence or absence of repairs is indicated in the purchase and sale agreement. If it is not there, you will have to contact the appraisal bureau to draw up an appropriate report on the condition of the apartment, which is subsequently transferred to the Federal Tax Service.

How is compensation calculated in this case:

Agafonov E.N. bought a home for 1,500,000 rubles. In addition to the expenses he incurred on the purchase of housing, he also spent 300,000 rubles. for its repair. A few months later, Agafonov E.N. submitted documents for deduction, and after approval from the Tax Service, he was compensated 39,000 rubles. for finishing, as well as 195,000 rubles. - for expenses on real estate.

To partially compensate for the cost of repairs, you need to provide the Federal Tax Service with a number of documents:

Citizens can obtain a tax privilege either independently by contacting the Federal Tax Service or through an employer. In the latter case, provision of 3-NDFL is not required.

Obtaining certificate 2 personal income tax

• This document can be obtained from your previous place of employment upon request. Of course, this option is only acceptable if the employment at the last place of work was official. The long period of time that has passed since dismissal makes obtaining Form 2 Personal Income Tax pointless, since all data will lose its relevance.
• The accounting department of the employment center can issue a certificate confirming that a person has received unemployment benefits. Naturally, based on such a certificate, the bank is unlikely to approve the issuance of a loan or, especially, a mortgage.

1. At the request of the employee himself, Form 2 of personal income tax is issued by the accounting department of the enterprise. To complete it, in some cases an oral request is sufficient; in some situations it is necessary to write a free-form application. The employer does not have the right to refuse to provide this document to the employee as many times as it is requested. Various institutions, for example, banks may require such a certificate when deciding whether to issue a loan or mortgage. In some cases, it may be required by other organizations. When dismissing an employee, the employer must issue him a Form 2 personal income tax certificate so that at the new place of work the accounting department can take into account all tax payments and deductions for the reporting period. The period during which this certificate must be completed and issued to the employee must not exceed 3 days.
2. Once a year, the employer must submit Form 2 personal income tax certificates for all employees to the tax authority. Such reporting documents are submitted to all employees without exception with whom an official employment contract has been concluded. The transfer of certificates to the tax office is carried out either in paper form (if the number of employees in the organization does not exceed 10 people) or electronically (if the number of employees is more than 10 people).

When buying an apartment with a mortgage

IMPORTANT!!!Now most of the real estate is purchased with a mortgage. The costs for buyers are very high, because they have to pay not only the principal debt, but also interest.

To partially compensate for their expenses, citizens can apply for a preference, but there are conditions:

• Refunds are made only for the past year.
• The calculation is made only taking into account existing expenses from personal funds.
• The actual location of the home is on the territory of the Russian Federation.
• If the house is still under construction and the mortgage has been used, it is possible to apply for compensation from the Federal Tax Service.
• You cannot take advantage of the preference if the housing was purchased from a close relative or entirely at the expense of funds through participation in government programs.

The maximum amount of benefits that can be received for paying the principal debt is 2 million rubles, for paying credit interest - 3 million rubles, i.e. 260,000 and 340,000 rubles. Accordingly, only one of them will be issued.

The specifics of processing compensation for mortgage housing differ from the procedure when spending your own saved money on an apartment.

How it's done:

1. The owner of the apartment or his legal representative submits an application to the financial institution to receive a certificate about the status of the mortgage account, expenses already incurred and the balance of debt.
2. Together with the certificate and other documents, a 3-NDFL declaration is submitted to the Federal Tax Service.

The legislation does not regulate the period for returning personal income tax, so you can apply for it annually until the base of 2,000,000 rubles is fully repaid.

Conditions for this

General conditions for receiving a deduction when buying and selling an apartment to pensioners:

1. The citizen is a resident of the Russian Federation (that is, he spends 183 days a year or more on its territory). This rule is valid for those years for which he wants to receive a deduction.
2. The apartment was purchased with my own funds without the involvement of government programs, subsidies, assistance from the state or employer, etc.
3. The former owners of the acquired property are not close relatives of the pensioner.
4. Availability of income taxed at 13% for the previous 4 tax periods.

Let's look at how you can get a tax deduction if you don't work, and how to proceed in this case to get the money back. Citizens who are retired and not working can take advantage of the so-called “tax deduction transfer”, i.e. return funds for previous years.

Help: You can apply for a refund the next year after purchase, for example, if an apartment was purchased in 2021, you can apply for a refund starting in 2021.

Example: Pensioner Petrov I.S. bought an apartment in 2021, accordingly, he can issue a refund in 2021, tax periods from 2021 to 2015 are taken into account. And here the amount of the deduction is determined by when he retired. If in 2021, then the refund will be calculated for 2021, 2021, 2015.

The right to transfer a property deduction arises for a pensioner from the year of his application to the tax office. In this regard, if you submit documents several years after purchasing an apartment, and not the next year, the number of years for transfer may be reduced.

Example: Petrov I.S. bought an apartment in 2021 and retired from the same year. He submitted the necessary documents to process the payment in 2021; accordingly, to determine the amount of payments, 2021 is taken and the right to transfer the property deduction to 3 previous years can be used (which is 2021, 2018, 2021), i.e. in fact, the tax can only be refunded for 2021 and 2021, because later Petrov I.S. no longer worked.

If Petrov I.S. is a pensioner since 2013 and in the last 4 tax periods did not work and did not make contributions to the country’s budget, then there is nothing to make charges from.

And in this situation, a non-working pensioner will not be able to receive a property deduction.

Purchasing an apartment with a mortgage with maternity capital

A taxpayer will not be able to claim a benefit if he bought a home entirely with funds allocated under state programs. This also includes the use of maternity capital.

The exception is cases when citizens make an initial contribution to a mortgage with maternity capital, but then spend their money to repay the loan.

For a detailed analysis, it is worth familiarizing yourself with a practical example:

Zhugina O.L. in December 2021 I spent 1,900,000 rubles. from mortgage funds for the purchase of housing. The amount of the initial contribution was 453,026 rubles. according to the certificate, 400,000 rubles were also added. own money.

The balance of the debt after making the initial payment amounted to RUB 1,046,974. Zhugina O.L. can request a personal income tax refund in 2021 only for the funds spent, i.e. 400,000 rubles, and in this case the deduction will be 5,200 rubles.

Filling out 3-NDFL by a pensioner for 3 years - Question No. 1

Since you are a pensioner, you have the right to postpone the receipt of the property deduction for 3 years relative to the year the balance was formed. The year of formation of the balance will be 2015, since it forms the carryover balance of the property deduction.

Please help me figure it out. My mother retired in 2014. I received ownership of the new apartment in 2021. Can she file returns for previous years? And if so, will it be 2021, 2021 and 2015? Or is 2014 included too? Thank you in advance for your response!

For pensioners

Legislative changes for pensioners who continue to work also affected the number of times they receive a deduction. Now they, like other citizens, can apply for property preferences within the base.

ATTENTION !!! Everything becomes more complicated if the pensioner is not employed or works unofficially. In this case, a 13% refund is made from previously paid taxes. If the beneficiary has additional sources of income and transfers personal income tax from them, but is considered unemployed, he will also be able to apply for a deduction.

Is it possible to take advantage of the benefit when purchasing housing in shared ownership between spouses?

You can take advantage of the benefit when purchasing housing in shared ownership, but there is a distinctive feature: each spouse can submit certificates and apply for the preference separately. The amount of compensation in this case will be determined based on the date of purchase.

Option 1. The apartment was purchased before 01/01/2017. The cost of housing was 3,000,000 rubles, the spouses registered ownership of ½ share. Here the total base will be set at 2,000,000 rubles. for one object.

How to count:

2 million/2 = 1,000,000 rub.

1 million x 13% = 130,000 rubles. – final amount.

Option 2. The property was purchased after changes to the Tax Code of the Russian Federation. The conditions remain the same, but the amount of payments will be calculated differently:

3,000,000:2 = 1,500,000 rub.

1,500,000 x13% = 195,000 rub. – the amount receivable for each party if the total amount of their personal income tax contributions for past periods is not less than the deduction.

IMPORTANT !!! When purchasing a home in shares by spouses, the deduction can be distributed in any ratio. To do this, a written statement from the spouses specifying the size is sufficient.

What nuances are important to consider:

• If one spouse is unemployed, only an officially employed person will be able to take advantage of the preference within his share.
• If the home is jointly owned and its value is less than 4,000,000 rubles, one of the spouses can use the maximum amount for the calculation - 2 million rubles, and the second - 1 million rubles. The remaining money can be used in subsequent real estate transactions.

IMPORTANT !!! If there are children in the family, one of the parents can use the privileges for them. It is worth considering that in the future, when the child reaches adulthood, he will be able to use his right to benefits.

Despite the fact that Art. 229 of the Tax Code of the Russian Federation sets the deadline for submitting documents to the tax office - until April 30 - this does not apply to deductions. You can apply for it at absolutely any time, but you should remember that it is provided only for expired calendar periods, and you will not be able to receive money in advance. If the applicant has no grounds for using the benefit, he will be given a reasoned refusal in writing after reviewing the materials submitted by him.

Limitation

When purchasing a property from relatives, payment is not made. Such persons are prescribed in Art. 105.1 of the Tax Code of the Russian Federation. The situation applies to close relatives in the form of spouses, children and parents.

Real estate can be purchased jointly with minor children. The deduction is made by one of the parents. A child cannot independently obtain the right to a deduction, but retains this right after reaching adulthood.

Read what it is

individual pension capital system

.

Will there be an increase in the retirement age in the Ministry of Internal Affairs? The answer is here.

Who is entitled to an increase in pension after 80 years of age? Written in the article.

Registration of a tax deduction for pensioners is no different from the standard procedure. To register, you need to submit an application to the authorized body.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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