home Diseases Property deduction of 1 million rubles. The procedure for providing a tax deduction when selling an apartment. How many times can you file a declaration for property deduction?

Property deduction of 1 million rubles. The procedure for providing a tax deduction when selling an apartment. How many times can you file a declaration for property deduction?

Last updated June 2019

Receipt of almost any income is subject to taxation. What tax on the sale of apartments must the owner pay? Income tax or, as correctly, personal income tax. All real estate owners need to know that the sale of housing is not always taxable:

If the apartment has been owned for more than 3 years (since 2016 - 5 years) - tax exemption.
If it is sold cheaper than purchased (but more expensive than 70% of the cadastral value), then you do not have to pay anything.

Tax rate

Individuals pay income tax on all their income. The sale of residential premises is directly related to personal income tax. Tax rates:

For residents – 13% (from sales income);
For non-residents – 30% (from the full sale price).

What is taxed?

for property deductions (only for residents);
for the expenses incurred by the owner of the apartment when he bought it.

That is, choose from 2 options for a specific property only one thing or a property deduction (1 million rubles) or the cost of its purchase.

This article will discuss the sale of residential real estate and accounting for property deductions of 1 million rubles. (apartments, houses, privatized dachas, rooms, land plots, as well as shares in this property). Property such as garages, parking spaces, unfinished buildings, cars are other property. When selling it, you can use a property deduction of only 250 thousand rubles. (cm. ).

Determining the tenure of real estate

How to determine whether the deadline has passed after which you can sell an apartment so as not to pay tax? Almost always the reference date is reflected in the certificate of ownership (extract from the State Register). There are three exceptions:

inheritance - the countdown when receiving an apartment as an inheritance begins from the date of death of the testator.
cooperative - the day of payment of the last share or signing of the transfer deed. This is the date on which the right to the apartment transfers from the cooperative to the owner.
if the property was registered before 1998, then a certificate was not issued for it. Documents of that time are taken into account (purchase and sale, BTI certificates, etc.).

Some situations have their own nuances, for example:

There were several apartment owners. One of them buys out all the shares and becomes the sole owner of the property. Should he pay tax if at the time of sale of the apartment less than 3 (5) years have passed from the transaction for purchasing shares? No, because the change in shared ownership does not matter. If more than 3 (5) years have passed since the original registration date, you do not need to pay personal income tax.

Owners of private houses can complete their construction. In this case, is it necessary to pay tax when selling real estate if the completed part of the housing has been owned for less than 3 (or 5) years? If the external boundaries of the house have been changed (amendments have been made to the cadastral plan), then personal income tax will have to be paid.

Sale of an apartment purchased before 2016

If you sell real estate before 3 years after registering the property and make a profit, then the income received will be subject to personal income tax. To reduce your tax amount, you can use:

Deduction - one million rubles. The seller of an apartment that has been owned for less than 3 years has the right to receive a deduction of 1 million rubles only once per tax period (per year). That is, when selling 2 or more properties per year, it can only be used for one.
The cost of its acquisition- that is, the tax is paid on the difference between the income from the sale and the initial cost of acquiring the property.

Example 1: The apartment was sold for 10.6 million rubles, bought for 8.4 million rubles, personal income tax can be calculated in two ways, the second option is more profitable (the owner has the right to choose the tax calculation option that will be most beneficial to him):

(8.4 – 1) x 13% = 962,000 rub.
(10.6 – 8.4) x 13% = 286,000 rub.

In most cases, there is no point in using a property deduction. As a rule, it is used if:

the cost of purchasing housing is less than 1 million rubles (it is easier to use this deduction than to confirm purchase expenses);
the apartment was inherited (there will also be few expenses that can be used to reduce the tax base);
was not a gift from a close relative;
sale of a donated apartment (from a close relative) in the next 3 years after the donation.

Sale of an apartment registered after January 1, 2016

Changes in taxes when selling an apartment in 2016 affected:

Length of tenure, in which income from its sale is subject to taxation equal to 5 years (60 months).
Real estate registered since January 1, 2016.
Tax base: the tax on the sale of an apartment is calculated from the largest amount, after comparing the contract price and the cadastral value.

For whom are these rules relevant?

Firstly, the tax on the sale of apartments for individuals. This does not apply to IP.
Secondly, the law applies to real estate that is not used in commerce.
Thirdly, the innovations apply to real estate registered after January 1, 2016. For real estate acquired before 2016, tax exemption remains if the ownership period exceeded 3 years (36 months).

Example 2: The living space was purchased in June 2015 and sold in July 2018. Therefore, there is no need to pay personal income tax on the sale, since it was owned for more than three years.

The 3 year tenure remains:

However, there are exceptions. Duration of ownership of real estate 3 years for subsequent sale without paying tax in 2019, remains for:

apartments that were inherited by their owners;
property transferred as a gift by close relatives (in accordance with Article 14 of the Family Code);
real estate registered during the end of privatization;
property received under a rental agreement.

Now the cadastral value of real estate is taken into account in calculations

Already in 2016, it is necessary to take into account the cadastral value of housing. Amount subject to taxation – maximum amount:

Or negotiable price;
Or the cadastral value multiplied by a factor of 0.7.

In other words, it is necessary to compare the price at which the apartment was sold and its actual cadastral value, multiplied by a factor of 0.7. You must pay tax on the highest of these values.

Example 3: A citizen purchased an apartment in 2017 worth 5.8 million rubles, a little later he sold it for 7.3 million rubles. The cadastral value is 8.9 million rubles. If the cadastral value is multiplied by a factor of 0.7, then the amount is equal to 6.2 million rubles. will be less than the stated contract price. Therefore, income tax will need to be calculated from the contractual sales value of 7.3 million rubles. Personal income tax = (7.3 – 5.8) x 13% = 195,000 rubles.

The cadastral value of real estate must be determined as of 01/01/2016. If the regional authorities have not carried out an assessment, then for the purpose of personal income tax assessment they still take the negotiated sales price. Similarly, the calculation will be made from the cadastral value.

In situations where the cadastral value of the property is less than or equal to the deduction for the sale of an apartment (1 million rubles), there is no need to pay tax, but if it was owned for less than 3 (5 years), the citizen is not exempt from filing a declaration.

Example 4: A citizen purchased a house in May 2017 for 672,000 rubles, and in January 2018 he sold it for 953,000 rubles. It is more profitable to choose a property deduction:

(953,000 – 1,000,000) x 13%) - no tax payable.
(953,000 - 672,000) x 13% = 36,530 rubles.

As before, property owners can exercise the right not to apply a tax deduction, but to pay income tax on the difference between the sale price and the original purchase price of the property, if this is more profitable for them.

Example 5: In 2017, a room was purchased for 1,300,000 rubles, in 2019 it was sold for 1,250,000 rubles. It is more profitable to use the purchase expenses rather than the property deduction, then there is no tax to pay (1250,000 - 1300,000) x 13% = 0.

If the apartment being sold was given as a gift or inherited

In this case, when selling it (previously 36 months) after:

dates of inheritance (day of death of the testator);
date of registration of property (if donated).

There are no expenses when purchasing it, and expenses (state duty, etc.) are not comparable to the sale price. Therefore, it is more profitable to take advantage of the property deduction of 1 million rubles. Moreover, you can either use deductions or expenses. That's why most people choose deduction.

Example 6: The citizen entered into an inheritance in 2017 and sells the inherited apartment in 2018. The estimated value was 2.5 million rubles, the cadastral value is 2.6 million rubles, he sells the apartment for 2.3 million. Since he owned it for less than three years , you need to pay tax, and the estimated (or cadastral) value of real estate cannot be taken into account as expenses, because it is inherited. We compare the cadastral with the contractual one (2.6 million * 70%) = 1.82 million. That is. the contractual one is higher, so the calculation will be made from the contractual one: (2.3 -1 million (deduction)) * 13% = 169,000 rubles. And if you do not sell the apartment within 36 months, then you do not have to pay any declaration or tax.

Example 7: The mother gave her daughter an apartment in 2018 (due to close relatives), but the daughter sold the apartment in 2019 for 1.8 million rubles. The tax will be: (1.8 - 1 million) * 13% = 104,000 rubles.

What about non-residents?

A tax resident is an individual (regardless of whether he is a citizen of the Russian Federation or a foreigner) who continuously stays in the Russian Federation for at least 183 days within a calendar year. If an individual spends most of the year abroad, then he is a non-resident of Russia.

Previously (until 2019), non-residents paid a tax of 30% on the sale of residential space, regardless of when and on what grounds the apartment/house/room was purchased.

Now the tax code has been amended. And a non-resident is exempt from paying personal income tax if he owned real estate:

3 years- when it was purchased before 2016 (or inherited or donated by a close relative);
5 years- if you became the owner after 01/01/16.

However, neither a deduction of 1 million, nor a deduction for the purchase of housing of 2 million, nor taking into account the amount of expenses when purchasing it do not apply to them. It turns out that it is better for a non-resident to wait 3 (5 years), otherwise a tax of 30% will have to be paid in full on the amount of the sale of the apartment.

Sale and purchase of apartments in the same year

Is it necessary to pay tax on the sale of an apartment if at the same time (or simply in the same year) one apartment was sold and another, more expensive or cheaper, was bought? Yes, if the sold apartment was sold for more than it was bought for. That is, a profit was generated. But if you have never used a property deduction (as a buyer, 2 million rubles), then you can reduce the tax payable in a given year. In this case, the property owner has the right to receive two tax deductions at once:

for the purchased apartment, if the right to deduction (2 million rubles upon purchase) was not used earlier (or has not been used in full since 2014).
when the apartment is sold(1 million rubles), if this deduction was not used in the year the property was sold for another object (if it is more profitable to use the purchase price, then you can use the costs of its acquisition rather than the deduction).

Property deduction of 2 million rubles when purchasing an apartment

When purchasing property, a taxpayer can take advantage of a property deduction in the amount of 2 million rubles. But a taxpayer can receive such a deduction only once in his entire life. When purchasing housing after 2014, if the citizen had not previously used the deduction for the purchase, the deduction can be claimed for different real estate objects, if one has not been fully repaid. That is, distribute the deduction to different purchased housing.

To receive a deduction when buying an apartment, you must:

the property must be located on the territory of the Russian Federation;
You can only get funds for a purchase as a loan from domestic credit companies;
be a resident of Russia;
document the transaction and your level of income.

When real estate is purchased, the deduction reduces other income received by the taxpayer (wages, sales of other property subject to taxation).

Example 8: In 2018, a citizen purchased an apartment worth 1.35 million rubles. His average salary per month is 120 thousand rubles, and in the 2-NDFL certificate for 2018, his income was 1,440,000 rubles. He can take advantage of the deduction upon purchase and reimburse personal income tax in the amount of 175,500 rubles (1.35 million * 13%), and he will also have a balance left (2 million - 1.35 million = 650 thousand rubles), which will go to for other property upon purchase. When in 2019 he purchases a house for 1.62 million rubles. , he can reimburse the balance (at the same salary level) and return 84,500 rubles. (13% from 650,000 rubles), tax withheld from his salary in 2019.

Deductions for the sale of one apartment and the purchase of another, if the citizen has not previously used the 2 million deduction

Tax calculation after the sale of an apartment that has been owned for less than 3 (5) years can be carried out only in one of two ways:

Using deductions;
By reducing income by expenses incurred in the original purchase of this apartment.

Let's consider several typical cases when a citizen sold one property and acquired another one in the same year. At the same time, he has not yet taken advantage of the tax deduction for purchases (2 million rubles):

The apartment for sale was a gift (inheritance) or costs less than 1 million rubles.

Example 9: An apartment received as an inheritance was sold for 3.4 million rubles, in the same year another was purchased for 2.8 million rubles, the citizen had not used the 2 million deduction before: (3.4 million - 1 million (deduction upon sale)) = 2.4 million - taxable base. Then 2.4 million - 2 million (deduction upon purchase) = 400,000 rubles. new tax base after receiving the deduction. The tax payable will be 52,000 rubles. (400 thousand rubles * 13%).

Example 10: An apartment was sold for 3.5 million rubles, it was previously purchased for 0.8 million rubles. Then a second apartment was purchased for 3.1 million rubles. Since the purchase price of the first apartment (800 thousand rubles) is less than the deduction of 1 million, it is more profitable to take advantage of the deduction. The tax base for the sold apartment will be (3.5 - 1 million) = 2,500,000 rubles. Then you can use the deduction of 2,500,000 - 2,000,000 = 500,000 rubles, the tax will be 65,000 rubles.

If the apartment being purchased is less than 2 million rubles.

Example 11: The inherited apartment was sold for 2.3 million rubles, a new apartment was bought for 1.5 million rubles. Using the deduction, the taxable base was 2.3 - 1 million rubles = 1.3 million rubles. it can be reduced by 1.5 million rubles, i.e. 1.3 -1.5 = - 0.2 million rubles. Here it turns out - 200,000 rubles. those. must reimburse 13% of the tax from the budget, which is 26,000 rubles. And only if a citizen receives such income this year (certificate from the employer 2NDFL), then he will receive 26,000 rubles from the budget.

Example 12: The apartment was sold for 4.3 million rubles, it was previously bought for 2.1 million rubles. Then a second apartment was purchased for 1.7 million rubles. The tax base upon sale will be 4.3 - 2.1 = 2.2 million rubles. We reduce it by 1.7 million rubles. 2.2 -1.7 =0.5 million rubles. On this amount you need to pay a tax of 500,000 * 13% = 65,000 rubles.

If the apartment being purchased is more than 2 million rubles.

Example 13: In 2018, a citizen sold an old apartment for 4.8 million rubles. (bought for 3.5 million rubles), and purchased a new one for 3.1 million rubles. The right to take advantage of the deduction when purchasing a new apartment from a citizen has not yet been used (RUB 2 million):

The first method of calculating personal income tax: (4.8 – 1 (deduction on sale) – 2 (deduction on purchase)) x 13% = 234,000 rubles.
The second method of calculating personal income tax: (4.8 – 3.5 (expenses)) = 1.3 million rubles. Since a new apartment costs more than 3.1 million rubles, we can take advantage of the full deduction of 2 million rubles. We reduce the deduction by 1.3 - 2 million rubles. = - 0.7 million rub. That is, it turns out to be “minus” and if a citizen’s income for the year (personal income tax certificate 2) is 700,000, then 13% (91,000 rubles) will be returned to him from the budget. If, for example, wages for the year amounted to 500 thousand rubles, then the tax refund will be 65 thousand rubles. And the remaining tax of 26,000 can be reimbursed next year.
It turns out that option 2 is more profitable for the taxpayer.

However, some tax authorities believe that you can use only one deduction (1 million for sellers), and only then declare another (2 million for buyers). Here you can argue with the tax office. Such arguments are appropriate if a citizen sold a home, for example, in 2018, and purchased a new one in 2019, i.e. the transactions were not in the same tax period. The taxpayer pays tax only on the difference of all his income and all expenses, and if the purchase and sale were made in the same year, then he can take advantage of both a deduction for the purchase and a deduction for the sale.

Selling a share of an apartment

When selling a share of real estate, you can also reduce the tax base by the costs associated with the purchase of this share (proportionally). Documents confirming the purchase price must be provided for verification along with the declaration. In this case, there may be several nuances:

Accounting for the purchase price of an apartment when selling a share

Example 14: in 2017, a citizen bought a share in an apartment for 2.3 million rubles, then sold it for 2.5 million. Owned the share for less than 5 years, the tax will be 200,000 * 13% = 26,000 rubles.

As a rule, a share in an apartment is not purchased separately. More often, it becomes a property along with the apartment itself, which was bought by the shareholders (family). Then the costs of purchasing a share are either indicated in the contract of sale of the apartment itself, or determined using a simple formula (if the price of each share is not indicated in the contract):

Total purchase cost x Share size = Share purchase costs

Example 15: The couple purchased an apartment for 4.3 million rubles, in shared ownership of 1/2 share. A year later, the apartment was sold for 4.5 million rubles. Those. the family received income from the sale (4.5 -4.3) = 200,000 rubles. But everyone must submit a declaration and pay the same amount (4.5 million/2 - 4.3/2) * 13% = 13,000 rubles. Both husband and wife received an income of 100,000 rubles. from the sale of their share, so everyone pays a tax of 13 thousand rubles.

Accounting for a property deduction of 1 million when selling a share of an apartment

When selling property that is in shared ownership, the full amount of the deduction (1 million rubles) can be taken into account, but must be distributed among the co-owners only IN PROPORTION to their shares. Since such a deduction is provided for the property, and not in relation to each seller and not for each share. It turns out the following:

You can use the full deduction if you sell the share separately, as a separate object (i.e., each owner sells his share under a separate purchase and sale agreement, and the buyer will receive several Certificates of ownership (agreements with each seller)), Letter from the Federal Tax Service dated 25 July 2013 N ED-4-3/13578, Letter of the Federal Tax Service dated November 2, 2012 N ED-4-3/18611.
If you sell the apartment as a single object, together with other owners (including your share), then a deduction in the amount of 1 million rubles. will be distributed among the owners according to their share.

Example 16: A family of three is selling an apartment received by inheritance, therefore, the purchase price cannot be taken into account in expenses, you can only use a deduction. The apartment was sold for 4.6 million rubles, each has a 1/3 share.

Option 1: One purchase and sale agreement is drawn up, the apartment is sold as a single object. Each of the owners pays such a tax (4.6 million/3 - 1 million/3) * 13% = 156,000 rubles.
Option 2: A separate purchase and sale agreement is drawn up for each share and the buyer will receive 3 certificates of ownership (extracts from the state register). Here, each owner receives a deduction of 1 million rubles. And the tax payable by each seller will be (4.6 million/3 -1 million) * 13% = 69,333 rubles. However, this option may not suit the buyer of the apartment, and the tax inspectorate may regard such a transaction as tax evasion.

There are situations when one of the shareholders owns the property for more than 3 (5) years and is exempt from filing a declaration and paying taxes, the rest less than 3 (5) years and must report to the Federal Tax Service. Since in the apartment purchase and sale agreement, shareholders can establish any other procedure for the distribution of income, i.e. not tied to the size of their shares, most of the income from the apartment can be distributed in favor of the tax-exempt owner. And sell the apartment as a single object, but indicate in the contract how much each share costs.

Example 17: Mother, daughter and son sell an apartment for 1.8 million rubles. in 2018. The mother has been the owner of her 1/2 share for more than 5 years, and the children entered into an inheritance after the death of their father recently and have owned 1/4 share for less than 5 years. The agreement stipulates that the income from its sale was decided to be distributed as follows:

daughter and son - each 0.333 million rubles,
mother (1.8 - 0.333 - 0.333) = 1.134 million rubles.

The mother does not pay tax, since she is exempt from payment, and the children use the deduction: 0.333 million (income from the sale of a share) - 0.333 million (1 million deduction / 3) = 0. There is no tax to pay, but the children have a declaration with supporting documents must submit.

There are also pitfalls here, namely the fact that when selling real estate from 2016, the tax calculation will depend on the cadastral value (at least 70%), and the tax base must be calculated in proportion to the share of the owners. If the contractual value is less than 70% of the share according to the cadastral value, then the calculation is based on the latter, and not the one specified in the contract.

Let's go back to example 17, if the cadastral value of such an apartment is 1.9 million rubles. Then the 1/4 share of the daughter and son will be 475,000 rubles each. To calculate personal income tax, the taxable amount should not be less than 70% of the cadastral amount, namely at least 332,500 rubles, but here the contractual amount is 333,333 rubles, which means the calculation is based on the contract amount, and the daughter and son do not pay tax.

When to file a return and pay tax

Tax calculation (even if it is zero), deduction statement, the fact of sale of property that was owned for less than 3 (5) years must be reflected in the 3-NDFL declaration.

Deadline for declaration- in the next year after the sale/purchase of the apartment - until April 30.
Tax payment deadline- if there is tax to pay, until July 15.

To save on filling out the declaration (on average, private organizations charge 500 - 2000 rubles for filling it out), you can figure it out yourself; there’s nothing complicated about it. You should download the program and fill it out intuitively, see (here see how to fill out information about yourself, and enter different codes):

Income code:
- 1510 - negotiated amount for the sale of an apartment, house
- 1511 - negotiated amount of the share of an apartment, house
Expense/deduction code
- 901 - if the property deduction is 1 million rubles.
- 903 - if the costs for its acquisition are confirmed.

Documents attached to the declaration

Attach copies of all documents confirming the transaction to the 3-NDFL declaration:

Presentation methods:

Mail - you can send a package of documents by mail with a list of attachments; the date of sending is considered the date of receipt of the documents by the tax authorities.
In person - you can do it in person (preferably).
By power of attorney - a representative can also receive documents under a power of attorney certified by a notary.
Through your personal account on the Federal Tax Service website, that is, in electronic form.

Compile a package of documents in 2 copies, one should remain with you (with a mark in the list of tax acceptance), the other should be sent to the Federal Tax Service.

Personal income tax can be paid at any bank. It is better to obtain the necessary details from the tax office; you can also find them on the website of the Federal Tax Service or through the State Services portal.

Consequences: did not pay tax when selling the apartment and/or did not submit 3-NDFL to the tax office

Failure to submit your return on time and/or late payment of taxes (deadline April 30) may result in the following penalties:

A fine of 1000 rubles – if the tax to be transferred in the declaration is 0.
Fines: from 5% to 20% (30%) of the tax amount payable for each month of delay, if you do not submit a declaration (up to 30%) and do not pay the tax by July 15 (up to 20%, if a willful defaulter, then 40% ).
Penalties - daily accrual of penalties, starting from July 16 (see the calculator for calculating penalties and fines on the website ipipip.ru/shtrafi/).
In case of complete refusal to pay tax, the amount of which exceeds 900 thousand rubles, criminal liability arises.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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All income received by citizens is subject to tax. Paying taxes is an integral part of our lives. Moreover, in some cases, the state of the Russian Federation offers certain benefits to individuals. We are talking about tax deductions. In this article, we will analyze in detail the tax deduction provided in the case of the sale of an apartment: who has the right to receive it, in what volume and within what time frame, and also consider all changes in legislation in this area for 2018.

What is a property deduction for the sale of an apartment, and who has the right to receive it?

Only citizens who pay monthly income tax can apply for the deduction, that is, every Russian (officially working) citizen has the right to receive a deduction when selling housing, for whom the employer deducts a 13% tax on his salary every month.

A deduction is a government-provided benefit on certain taxes. It means the opportunity not to pay a certain part of taxes or to return previously paid amounts. The specified tax deduction is applicable only to real estate.

Deductions for the sale of real estate include the following options:

complete exemption of the seller from paying tax;
the tax is calculated on part of the income received;
Tax is payable on the full amount received by the seller.

Let's take a closer look at each of the options.

How to get a tax deduction from the sale of an apartment?

Refunds in case of sale of an apartment are a property tax deduction.

By selling an apartment or other real estate, the seller makes a profit. You must pay tax on the amount of this profit. But its size can be reduced when filing a declaration by applying the appropriate tax deduction for the sale. This deduction will depend on the duration of ownership of the object. If the property has been owned for less than three years, the taxable amount can be reduced by no more than 1,000,000 rubles. You will need to pay tax on the remaining amount.

Example: You sold an apartment that you owned for less than 3 years for RUB 4,000,000. This amount may be reduced by 1 million rubles. and pay tax on 3 million rubles. (4,000,000 minus 1,000,000), that is, 13% of 3,000,000 = 390 thousand rubles)

If the apartment has been owned for more than 3 years, the seller will be exempt from paying tax.. That is, the taxable amount in such a case can be reduced by the amount received from the sale of the apartment, as a result it will be = 0.

Example: You are selling a home that has been owned for more than 3 years for RUB 4,000,000. This amount can be reduced by the proceeds from the sale of the apartment, that is, by the same 4 million. As a result, the taxable base will be equal to 0 (4,000,000 - 4,000,000 = 0).

Hence, It is more profitable to sell a home after a 3-year ownership period.

In the case of the sale of an apartment that is registered as joint or shared common ownership, the deduction amount will be distributed among all owners of this property based on the share of each of them, or according to an agreement reached between the co-owners.

When selling real estate that has been owned for less than three years, you need to analyze the feasibility of using a deduction, since there are situations when real estate is sold with a slight increase in its price, then based on paragraphs. 2 clause 1 of Article 220 of the Tax Code, you can exercise the right to reduce the amount of profit received by the amount of costs associated with its purchase.

Example: In 2010, an apartment was purchased worth 2,000,000, and in 2012 it was sold for 2,500,000 rubles. In such a case, it will not be the deduction of 1 million that will be applied, but the above taxation system. In this situation, the tax amount is equal to (2,500,000 - 2,000,000) multiplied by 13% = 65,000, which is 130 thousand less than the amount of tax payable in the case of applying a deduction - 1,000,000 rubles.

Calculation of the 3-year period

It should be taken into account that the three-year period begins to count from the moment when the certificate of registration of the right to housing was received. Compliance with this rule is very important, however, as practice shows, other situations also occur:

For example, The owner of the apartment has been living in it for a quarter of a century. And so he privatizes his home and soon decides to sell it. But the three-year period from the date of issue of the said certificate has not yet expired, so the owner of the apartment will pay the entire amount of tax; Another situation. 4 years ago the family bought an apartment as part of shared construction. The house was put into operation 3 years ago, but the documents were issued only 2 years ago. Accordingly, the deadline has not yet expired.

How many times are you allowed to apply the deduction when selling a home?

The deduction for the sale of a home, unlike the deduction for the purchase, is provided throughout life in unlimited quantities. But only once a year.

That is, in a year you can sell as many real estate properties as you like, and in total you can release no more than 1 million rubles from the profit received (for cases when the property was owned for less than three years) for one of the transactions or for all. You must pay 13% tax on the remaining profit.

To receive a deduction when selling an apartment, you need to submit a tax return to the MIFTS with the following documentation attached:

purchase and sale agreement;
passport (other identification document);
documents confirming the receipt of money with the purpose of payment;
or a receipt for receipt of funds, in case of cash payment.

Having examined the declaration, the tax authority will transfer the deduction due to the taxpayer to his account within 90 days.

In case of evasion from submitting a declaration of income or submission of false information, Art. 198 of the Criminal Code provides for liability. The violator may be subject to a substantial fine and may also lose his freedom.

Only persons who pay income tax can claim the deduction. Until 2012, people who live on social benefits and pensioners were not included in this list. After the adoption of Federal Law No. 330, pensioners received the right to apply a tax deduction when selling an apartment.

When selling housing in 2014 for pensioners, a deduction is possible for the entire amount of profit if the period of ownership of the property is more than three years. If it is less, then the pensioner has the right, at his own discretion, to choose the method of paying the tax and receiving the deduction: it is provided to pensioners for the full amount of profit from the sale of housing, if its value does not exceed 1 million rubles. or a reduction in the tax base by the amount of costs incurred by the pensioner when purchasing this property. That is, in fact, pensioners are exempt from paying tax on the sale of real estate.

Changes in 2018

Federal Law No. 382 of November 29, 2014 “On Amendments to Part 1.2 of the Tax Code” increased the period of ownership of an object for exemption from payment of the 13% tax from three to five years, and the taxable amount of the transaction cannot be less than 70% of the cost housing minus the costs of its purchase, thereby defining the minimum limit of the tax base, previously it was limited only by the price specified in the purchase and sale agreement. See below for an example calculation.

At the same time, in accordance with the adopted law, subjects of the Russian Federation have the right to change, at their own discretion, both the maximum holding period and the reducing coefficient, regardless of the category of property and tax payers.

There are a number of exceptions:

The rules for applying a 3-year period of ownership of an object for applying a tax deduction on the sale of an apartment apply from 01/01/2016 to the following cases:

If the housing is privatized.
If the housing is owned in accordance with a lifelong annuity agreement.
If it was received as an inheritance or as a gift from a close relative or family member of the taxpayer.

In other cases, starting from 2016, a 5-year tenure period applies. In 2018, no innovations or changes in the legislation regarding the registration of this type of NV are provided.

How have tax conditions changed since 2016 in practice?

Let's look at a specific example. Citizen Sidorov in 2014 sold an apartment whose cost was 6 million rubles, purchased in 2012 for 5 million. The housing tenure period is 2 years.

When declaring a deduction in a tax return, tax calculation will be carried out as follows:

Taxable amount of profit: 6,000,000 - 1,000,000 = 5,000,000 rubles.

Personal income tax = (6,000,000 - 1,000,000) multiplied by 13% = 650,000 rubles.

If Sidorov requests a tax deduction in the amount of expenses confirmed by relevant documents, income tax will be calculated differently:

Personal income tax = (6,000,000 - 5,000,000) multiplied by 13% = 130,000 rubles.

In both cases, if Sidorov had sold the property 3 years from the date of purchase (and not after two, as indicated in the example), he would have been considered exempt from paying tax, according to current legislation.

Until 2016, it was possible to purchase a home and not sell it for 3 years, so as not to pay taxes on the sale at all. After January 1, 2016, you can wait 5 years or buy an apartment and sell it after 12 months and write 5,000,000 rubles in the contract. (for the example discussed above), which is equal to the purchase costs - this will exempt you from paying tax, provided that 5,000,000 is at least 70% of the cadastral price of the property.

Also, now you won’t be able to save money by taking advantage of a tax deduction when selling a home by specifying in the contract a price that is less than the value at the time of registering the right to the property, multiplied by the reducing factor. In this case, in accordance with paragraph 5 of Art. 217.1 of the Tax Code, the income received by the seller will be equal to the cadastral value multiplied by the reducing factor. The tax on the sale of housing will be calculated based on its cadastral value. Along with this, paragraph 6 of Art. 217.1 of the Tax Code gives the authorities of the constituent entities of the Russian Federation the opportunity to reduce to 0:

reduction factor;
minimum period of property ownership.

If the seller of the apartment does not agree with the personal income tax amount, he can appeal the cadastral value amount in court.

It should be noted that for pensioners the law on tax on the sale of housing since 2016 has remained the same as for other individuals, i.e. no special benefits are provided for them.

How to avoid paying tax on the sale of real estate?

When selling real estate, instead of applying a deduction, its owner can reduce the taxable amount of income by providing the tax office with documentation confirming the purchase expenses (see example above).

It should be noted that the difficult financial situation of the owner of the apartment cannot exempt him from paying personal income tax when selling it. As practice shows, the courts do not always take the side of the taxpayer, especially if the property being sold is in a new building and was purchased for the purpose of making a profit.

Purpose of innovation

Initially, an exemption from paying tax on the sale of housing was proposed for citizens who, at the time of concluding a purchase-sale transaction, the real estate object being sold is the only real estate they own. But difficulties arose with the interpretation of the concept of “the only housing registered as property.”

It was also suggested that such a provision could be taken advantage of by unscrupulous sellers.

For example. The citizen lives with his relatives, and wants to sell the property, which is the “only home owned,” and then buy another and sell it again. At the same time, there will be no need to wait for the expiration of the 5-year period for tax exemption when selling housing.

Purpose of introducing Law No. 382- reducing the attractiveness of repurchasing real estate as a way to make a profit and fixing an increase in housing costs.

If you still have unresolved questions about obtaining a tax deduction when selling an apartment or you need help in obtaining it, then our online duty lawyer is ready to advise you free of charge.

Everyone who sells real estate sooner or later is faced with the need to pay tax on income received from the sale of their apartment, house or land. What is a tax deduction provided when selling real estate, and how to use it?

This article will discuss property tax deductions that can be obtained when alienating real estate. We will also consider some features of the sale of real estate, after amendments were made to the Tax Code of the Russian Federation, which came into force on January 1, 2016.

First, a small digression - all citizens of the Russian Federation have rights and responsibilities. Among the responsibilities there is the obligation to pay taxes, including payment of income tax for individuals (that is, for ordinary citizens who are not entrepreneurs) received in cash and in kind (that is, received in the form of some property that is not money , for example, a car, jewelry, jewelry, animals, etc.), and which is set at 13% of the amount of income received.

A property tax deduction is an amount that reduces the amount of income (the so-called tax base) on which tax is paid. In some cases, a tax deduction means the return of part of previously paid income tax for an individual, for example, in connection with the purchase of an apartment, expenses for treatment, education, etc.

Now let's move on to the actual deductions that can be obtained in real estate transactions. A property deduction can be obtained both when selling real estate and when buying real estate.

Tax deduction provided when selling real estate.

As we have already said, citizens of the Russian Federation have an obligation to pay tax on income received in the tax period (calendar year), that is, when selling an apartment, there is an obligation to pay a tax in the amount of 13% of the sale price of the apartment. In accordance with Art. 220 of the Tax Code of the Russian Federation, citizens of the Russian Federation are provided with a tax deduction when alienating real estate. Unlike the property tax deduction provided when buying real estate,This deduction is provided every time a property is sold., and not once in a lifetime. However, it must be taken into account that the amount of this deduction is provided for all transactions made in the tax period (calendar year), that is, if you sell, for example, one apartment and one plot of land, or two apartments in one calendar year, then the tax deduction is provided in amount for both transactions, and here you need to distribute it correctly.

The tax deduction amount is:

For any real estate that has been owned (from the date established in the certificate of ownership) for more than 5 years, a deduction is provided for the entire amount of the transaction, that is, simply put, no tax arises. At the same time, it is necessary to take into account that there are some exceptions to this rule and they relate to the period of ownership: 1) if real estate was sold that was acquired before 01/01/2016, then the period of ownership after which income tax does not arise is equal to 3 ( three) years; 2) for privatized real estate (apartments, rooms, individual residential buildings, dachas, garden houses or land plots), as well as received as a gift from a family member or close relative, or acquired as property under a life annuity agreement, the period of ownership of the property, after which no tax arises is also equal to 3 (three) years.

For real estate (apartments, rooms, individual residential buildings, dachas, garden houses or land plots) that were owned for less than 5 years, and for real estate acquired before 01/01/2016 that were owned for less than 3 years, the amount of the deduction is in in an amount not exceeding 1,000,000 (one million) rubles. That is, if you sold a house, apartment or land for, for example, 3,000,000 (three million) rubles, then a tax of 13% will be charged on 2 million rubles. (3 million – 1 million).

And here it is necessary to pay attention to the changes affecting the calculation of the taxable base. If previously, the tax base was calculated from the sales amount established in the sales contract, it was possible to reduce the amount of tax or avoid paying tax altogether if the sales amount was set equal to, say, 1,000,000 rubles, then after 01/01/2016, if the price of the property in the purchase and sale agreement is less than 70% of the cadastral value of the property, then the tax base is tied to the cadastral value of the property as of January 1 of the year in which the property was sold.

For example, you bought a 2-room apartment after 01/01/2016, and sold it in 2017, indicating in the sales contract the sale amount of 1,000,000 rubles, and the cadastral value of this apartment as of 01/01/2017 is 2 600,000 rub. Accordingly, the tax authority, when calculating tax, will proceed from an amount of 70% of the cadastral value of the apartment, that is, 1,820,000 rubles. (2,600,000 * 70%), and not from the cost of the apartment in the purchase and sale agreement, and the taxable amount will be RUB 820,000. (1,820,000 - 1,000,000), and the tax itself will be 106,600 rubles (820,000 * 13%). Therefore, so that the amount of the accrued tax does not come as an unpleasant surprise for you, we recommend that before selling real estate, obtain a certificate of the cadastral value of the apartment/room/house/plot. You can get it at the Rosreestr Office on the street. Yaroslavskogo, 37, in the MFC, or in the branch of the Rosreestr Office on the street. Kirova, 28.

We would also like to draw attention to a rather significant change in the Tax Code of the Russian Federation. If earlier, the amount of deduction provided to an individual for the sale of such real estate such as garage boxes, non-residential premises was also equal to 1 million rubles, then from 01/01/2016, the amount of deduction for the sale of such real estate is only 250,000 rubles. This also applies only to real estate purchased after 01/01/2016.

Instead of a tax deduction provided upon the sale of real estate, the taxpayer has the right to reduce the tax base by the amount of documented expenses incurred when purchasing this real estate. What does it mean? This means that if the amount for the sale of an apartment in the purchase agreement is sales, will be equal to the sum purchases of the same apartment in the purchase and sale agreement (under which you purchased this apartment), then no tax arises, since you did not receive income. However, you should take into account the innovations in the Tax Code of the Russian Federation - if the amount in the contract (under which you bought the apartment and accordingly sold it) is less than 70% of the cadastral value of the apartment for the year of sale, then the tax authority will calculate the tax on the cadastral value. For example, you bought an apartment in 2016 for 2,500,000 rubles, sold it in 2017 at the same price, but as of January 1, 2017, the cadastral value of the apartment was 3,000,000 rubles, respectively, the tax base will be equal to 2,100,000 rubles (70 % of 3 million rubles), in this case there will be no tax, but if the cadastral value is, for example, 4 million rubles, then in this case the tax base will already be equal to 2,800,000 rubles (70% of 4 million). rub.), and then a tax will arise, which will be charged on the difference (2,800,000 - 2,500,000) of 300,000 rubles.

In conclusion, I would like to touch upon the common misconception that when selling housing under construction that has not yet been put into operation, no tax arises under an assignment agreement. The fact is that the tax is called personal income tax, and when selling an apartment under an assignment agreement the seller receives income, and therefore must pay tax on it. The same rules apply to such transactions as for the sale of already commissioned apartments, with the only amendment that due to the fact that these apartments are not owned, then the tenure of such apartments does not play a special role. Accordingly, when selling such apartments, it is more profitable to use not a tax deduction, but to reduce the tax base by the amount of documented expenses for the purchase of such an apartment. It should be taken into account that documented expenses include not only the amount in the share participation agreement, but also the money spent on finishing the apartment (purchase and sale agreements for building materials, contract agreements for finishing the apartment, etc.).

Due to the fact that the information on tax deductions is quite extensive, we will consider the property deduction provided when purchasing real estate in the next article.

For real estate objects acquired into ownership after 01/01/2016:

Income received by a taxpayer from the sale of real estate is exempt from taxation (and declaration) provided that such an object was owned by the taxpayer for a minimum period of ownership of the real estate or more.

The minimum period of ownership of a real estate property is 3 years for real estate objects in respect of which at least one of the following conditions is met:

ownership of the object was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;
ownership of the object was acquired by the taxpayer as a result of privatization;
ownership of the object was obtained by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents.

In other cases, the minimum period of ownership of real estate is 5 years.

For real estate acquired before 01/01/2016, as well as for other property (garage, car, etc.) - the minimum period of ownership is 3 years.

If the income from the sale of a real estate property is less than 70% of the cadastral value of this property as of January 1 of the year of sale, then for tax purposes such income of the taxpayer is taken equal to the cadastral value of this property, multiplied by a factor of 0.7.

Calculation of property deduction

1,000,000 rubles– the maximum amount of tax deduction by which income received from the sale of residential houses, apartments, rooms, cottages, garden houses, land plots, as well as shares in the specified property can be reduced;

250,000 rubles– the maximum amount of tax deduction by which income received from the sale of other property (cars, non-residential premises, garages and other items) can be reduced.

Instead of applying a property deduction, the taxpayer has the right to reduce the amount of income received from the sale of property by actually incurred and documented expenses directly related to the acquisition of this property. In certain situations, this may be more profitable than using a property deduction.

When selling property that is in common shared or common joint ownership, the corresponding amount of property tax deduction (1,000,000 rubles or 250,000 rubles) is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property located in common joint ownership).

If the taxpayer sold several pieces of property in one year, the specified limits are applied in the aggregate for all sold objects, and not for each object separately.

If the amounts received from the sale of property do not exceed the specified limits, then the obligation to submit a declaration remains, and the obligation to pay tax does not arise.

Calculation example

In 2017 Kotov S.A. sold the apartment for 3,000,000 rubles, which he bought in 2015 for 2,500,000 rubles.

Since the apartment was owned by Kotov S.A. less than the minimum ownership period, in relation to the income received from its sale, he is required to submit a personal income tax return for 2017.

When declaring a property tax deduction in such a declaration, the taxable income of Kotova S.A. will be 2 million rubles, and

Personal income tax = (RUB 3,000,000 - RUB 1,000,000) x 13% = RUB 260,000

If Kotov S.A. will declare in the declaration not a property deduction, but will reduce the income received from the sale of the apartment by the amount of documented expenses, his taxable income will be 500,000 rubles, and personal income tax will be 65,000 rubles:

Personal income tax = (3,000,000 rubles – 2,500,000 rubles) x 13% = 65,000 rubles.

Calculation example

Income of Ivanov N.V. from the sale in 2017 of an apartment purchased in 2016 amounted to RUB 2,100,000.

The cadastral value of the apartment as of January 1 of the current year, in which state registration of the transfer of ownership of this apartment was carried out, amounted to 3,300,000 rubles. There are no documented expenses for purchasing an apartment.

The tax base for personal income tax in this case is determined with a reduction factor applied to the cadastral value of the apartment equal to 0.7.

Cadastral value of the apartment taking into account the reduction factor:

RUB 3,300,000 x 0.7 = 2,310,000 rub.

Since the income of Ivanov N.V. from the sale of an apartment is less than the cadastral value of the apartment, taking into account the reduction factor of 0.7, for tax purposes the tax base will be: RUB 2,310,000.

At the same time, Ivanov N.V. has the right to claim a property tax deduction in the amount of 1,000,000 rubles.

Personal income tax will be calculated by the taxpayer as follows:

(RUB 2,310,000 - RUB 1,000,000) x 13% = RUB 170,300

The property deduction associated with the sale of property, in contrast to the deduction associated with the purchase of housing, can be applied unlimitedly, but subject to the limitation of the maximum amount of property tax deduction (1,000,000 rubles or 250,000 rubles) in the tax period. In order to exercise the right to deduction, the taxpayer must:

2 Prepare copies of documents confirming the fact of sale of property.

For example, copies of property purchase and sale agreements, exchange agreements, etc.

3 If the taxpayer claims a deduction for the amount of expenses directly related to the acquisition of the property being sold, additionally prepare copies of documents confirming such expenses

(receipt cash orders, sales and cash receipts, bank statements, payment orders, receipts from the seller for receipt of funds, etc.), as well as other documents confirming the fact of acquisition of the apartment being sold, for example, a sales contract.

4 Submit to the tax authority at your place of residence a completed tax return with copies of documents confirming the right to receive a deduction when selling property.

When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for verification by a tax inspector.

The most convenient way to fill out a tax return and submit it, as well as supporting documents to the tax authority, is online through an Internet service “Taxpayer’s personal account for individuals”

Limits on most tax deductions (for education, for treatment, etc.) are established only within one calendar year: each calendar year the “limit” is reset, and the deduction can be received again. In contrast, the property deduction for the purchase of a home contains more serious restrictions: both the maximum deduction amount and the number of times it can be used during one’s lifetime are legally limited.

Until 2014, there were restrictions according to which tax deductions for housing purchase expenses and loan interest could be obtained only once in a lifetime and only for one housing property. Since 2014, the deduction was allowed to be received for several residential properties, but the new rules were allowed to be applied only to new transactions (concluded after the entry into force of the new law). In this regard, many questions arose: in what cases what deduction restrictions apply? If you used the deduction earlier, in what cases can you “receive” it when purchasing a new home? Is it possible to get a deduction for credit interest if you previously only used the deduction for the purchase of housing?

In this article we will try to answer all these questions.

Note: The key factor on which the property deduction restrictions depend is the date of purchase of the property for which you receive (or want to receive) the deduction.
“Date of purchase of housing” For the purposes of this article, the following should be considered:
- the date of registration of ownership of housing according to an extract from the Unified State Register of Real Estate when purchasing under a purchase and sale agreement;
- the date of the transfer deed when purchasing housing under an agreement of shared participation in construction.

Deduction limits for housing purchased before January 1, 2014

If you purchased housing before 2014 and received (or plan to receive) a property deduction for it, then the “old” rules apply to you, according to which you can receive a deduction strictly only one property at a time(paragraph 27, paragraph 2, clause 1, article 220 of the Tax Code of the Russian Federation, as amended, valid until 01/01/2014) and in an amount of no more than 2 million rubles. (260 thousand rubles to be returned). Moreover, even if you received a deduction less than the maximum amount, you will not be able to receive it additionally when purchasing another home.

Example: In 2008, Levashov I.I. bought an apartment for 500 thousand rubles. and received a tax deduction for it (returned 65 thousand rubles of taxes paid). When purchasing an apartment in 2016, Levashov I.I. will not be able to use the deduction again, since until 2014 the property deduction was provided only once for one housing property

Deduction for credit interest for housing purchased before January 1, 2014, had no restrictions on the amount(it was possible to return 13% of all mortgage interest paid), but you could only get it for the same property for which you received the main deduction(deduction for purchase expenses). This is due to the fact that until 2014, the main property deduction and the interest deduction were not separated and constituted a single type of deduction (Article 220 of the Tax Code of the Russian Federation, as amended, valid until 01/01/2014).

Example: In 2012, Ivanchenko A.A. I bought an apartment and received a tax deduction for it. In 2013, Ivanchenko bought another apartment with a mortgage and wanted to get a deduction on loan interest. The tax office legally denied him the deduction, since for housing purchased before January 1, 2014, the main deduction and interest deduction could only be received for a single housing property.

Limitations on the deduction for housing purchased after 2014

Since January 1, 2014, significant changes have been made to the Tax Code of the Russian Federation, according to which, if the tax deduction for the purchase of an apartment/house is not received in the maximum amount (i.e. from an amount less than 2 million rubles), then the remainder can be received when purchasing other housing properties (paragraph 2, paragraph 1, paragraph 3, article 220 of the Tax Code of the Russian Federation).

Example: In 2016, Ukladova T.I. I bought a room for 500 thousand rubles. and received a property deduction (returned 65 thousand rubles). In 2017, she bought an apartment for 3 million rubles. Ukladova T.I. will be able to receive an additional property deduction for the purchase of an apartment in the amount of 1.5 million rubles. (to be returned 195 thousand rubles).

New rules also began to apply to the deduction for credit interest on housing purchased after January 1, 2014:

the deduction for credit interest is not related to the deduction for expenses for the purchase of housing and can be obtained for a separate object;
The maximum deduction for credit interest is 3 million rubles. (to be returned 390 thousand rubles);
unlike the deduction for expenses for the purchase of housing, the deduction for credit interest can be received only once in a lifetime for one property;

Example: In 2016, Panyukov E.I. bought an apartment worth 8 million rubles. To buy an apartment, he took out a mortgage in the amount of 6 million rubles. (on which he will pay interest in the amount of 3.5 million rubles) Panyukov E.I. will be able to receive a basic property deduction in the amount of 2 million rubles. (to be returned 260 thousand rubles), as well as an interest deduction in the amount of 3 million rubles. (to be returned - 390 thousand rubles).

Example: In 2014, Epifanova T.K. I bought an apartment and received a property deduction for purchase costs. In 2017, she bought a new apartment with a mortgage and will be able to receive a deduction for the loan interest paid.

Example: In 2014, Cherezov A.A. I bought an apartment worth 1 million rubles with a mortgage. Cherezov A.A. received a deduction for purchase expenses and a deduction for credit interest. In 2017, he purchased another apartment worth 3 million rubles. (also using credit funds). Cherezov A.A. will be able to receive an additional deduction for purchase expenses (since he did not use it in full), but will not be able to receive an additional deduction for credit interest, since it is provided only for one property.

Is it possible to receive an additional deduction if I used it earlier for housing purchased before January 1, 2014?

As we indicated above, according to the current Tax Code, if the deduction is not received in the maximum amount (i.e. from an amount less than 2 million rubles), then the balance can be received when purchasing other housing properties (paragraph 2, paragraph 1, p. 3 Article 220 of the Tax Code of the Russian Federation).

However, unfortunately, this rule does not apply if you have exercised the right to a deduction for housing purchased before January 1, 2014. In this case, 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 housing was purchased before January 1, 2014, then it is considered that you took advantage of the property deduction according to the “old rules”: the deduction is provided only once in a lifetime for one property (Article 220 of the Tax Code of the Russian Federation, in force before January 1, 2014) . However, repeated receipt of the deduction (even for housing purchased after January 1, 2014) is not allowed.(Clause 2 of Article 2 of Law N 212-FZ, Letter of the Federal Tax Service of Russia dated 09/18/2013 No. BS-4-11/16779@, Letter of the Ministry of Finance of Russia dated 03/07/2017 No. 03-04-05/12936, dated 07/26/2016 No. 03-04-05/43559).

Example: In 2006, Sidorchuk 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 2015, Sidorchuk F.M. bought a new apartment worth 3,000,000 rubles and, having read about changes in the law, wanted to receive the rest of the deduction in the amount of 1,500 thousand rubles from the new purchase. In the deduction for the new apartment to Sidorchuk F.M. was refused because he had already taken advantage of the deduction for housing purchased before 2014.

Is it possible to get a deduction for credit interest if you previously only used the deduction for purchase expenses?

The situation often arises that a person received the main property deduction for housing purchased before January 1, 2014, but did not take advantage of the credit interest deduction. In this case, the question arises - is it possible to get a deduction on interest when purchasing a new property? After the changes to the Tax Code of 2014, regulatory authorities for a long time could not come to a common position: opinions were both positive and negative. However, Letter of the Federal Tax Service of Russia dated May 21, 2015 N BS-4-11/8666 put an end to this issue and, fortunately, in favor of taxpayers.

According to this letter (mandatory for use by tax authorities), if you exercised your right to the main property deduction before 2014, then when purchasing a home with a mortgage after January 1, 2014, you will be able to receive a credit interest deduction. This position is confirmed by the Ministry of Finance of Russia in its letter dated April 27, 2016 No. 03-04-05/24331.

Example: In 2013, Shchitov M.A. bought an apartment and received the main property deduction. In 2017, he bought a new apartment with a mortgage. Shchitov M.A. can take advantage of a deduction for the mortgage interest paid on a new apartment, despite the fact that he previously received the main deduction for another apartment.

Example: In 2012, Dikonov A.A. bought an apartment and received a property deduction for the costs of its purchase. In 2013, he bought a second apartment with a mortgage and wanted to get a credit interest deduction on it. However, he was denied the deduction, since a separate deduction for credit interest is only possible for housing purchased after January 1, 2014. If in the future Dikonov A.A. buys a new home using credit funds, he will be able to receive a deduction for the interest paid.

Example: In 2013, Zelenskaya Yu.V. I bought an apartment with a mortgage and received a deduction for purchase costs and loan interest paid. In 2017, she purchased a new apartment with a mortgage. Since the right of property deduction (basic and interest) Zelenskaya Yu.V. If she used an apartment purchased before January 1, 2014, she will not be able to receive a deduction again (both basic and interest).

Receipt of deductions before January 1, 2001 is not taken into account

In conclusion of the article, we note that until 2001, the property deduction was provided on the basis of the Law of the Russian Federation of December 7, 1991 N 1998-1 “On personal income tax.” This law became invalid on January 1, 2001. Therefore, if you claimed a property deduction and all payments on it were made before January 1, 2001, then you can assume that you did not use the deduction. When purchasing another home (after January 1, 2001), you can again receive a property deduction (Letters of the Ministry of Finance of Russia dated February 13, 2014 N 03-04-05/5889, dated July 24, 2013 N 03-04-05/29229).

Example: In 1998, Klestova Ya.F. I bought an apartment. In 1999 and 2000, she submitted 3-NDFL returns to the tax office and received a full property deduction. In 2013, Klestova Ya.F. I bought an apartment again. Since she received the full deduction before January 1, 2001, when purchasing an apartment in 2013, she will be able to take advantage of the property deduction again (according to the rules of Article 220 of the Tax Code of the Russian Federation).

Example: In 1999, Ezhov N.N. bought an apartment. In 2000, 2001, 2002 and 2003, he applied to the tax office to receive a property deduction. In 2017, Ezhov N.N. bought a second apartment. Since part of the payments for the deduction was made after January 1, 2001, N.N. Ezhov can receive a property deduction for the apartment purchased in 2017. can not.