How is home sales tax paid? Tax on the sale of a house with land. Yury Zavidov, president of Century21 Zavidov, answers

The tax system of the Russian Federation provides for the taxation of profits received by citizens. By selling real estate, the owner receives taxable income.

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What tax must be paid in 2019 by selling a house with a plot of land? Selling real estate, the owner receives income. Therefore, he is obliged to pay tax on the profits received.

But the amount payable in each case is calculated individually. How much income tax must be paid when selling a house with a land plot in 2019?

Key Aspects

The rules for taxation of profits from the sale of real estate have changed. The conditions for exemption from paying taxes and the use of tax benefits were also detailed.

The nuance is that the innovations of the legislation apply only to objects for which the ownership right was obtained after 01/01/2016. For property with a long period of ownership, the old rules apply.

What you need to know

It is possible to sell real estate without paying personal income tax in 2019 if the period of ownership of the object exceeds five years. But only in case of registration of ownership after 01/01/2016.

If a previously acquired property is sold, the minimum holding period for tax exemption is three years.

For example, real estate is owned by inheritance from close relatives or the object was sold for less than it was purchased.

When paying tax on the sale of real estate, tax in the form of fixed amounts or the cost of acquiring property can be used.

The procedure for concluding a transaction

Sale of real estate is carried out according to the standard scheme. The seller and the buyer verbally stipulate the terms of the transaction, and the agreements reached are consolidated by drawing up.

After signing the DCT, the buyer registers the transfer of ownership in Rosreestr.

It is mandatory to check the presence / absence of encumbrances and restrictions. Those, as a rule, pass along with the property.

In principle, an analysis of the legal norms and features of the ownership of an object allows you to correctly calculate the tax. However, when selling a house with a land plot, another nuance arises.

It is due to the fact that the legislation does not contain the concept of a single real estate object in relation to the house and the site on which it is located.

Both objects are independent types of property. Therefore, the tax must be calculated separately for each object.

When selling a house together with a land plot, the seller is obliged to provide title documents for both housing and land.

The procedure for drawing up the contract depends on how the tax should be calculated for each object.

If the house was purchased by the seller at the same time as the land and there are no grounds for applying a deduction or exemption from taxes for any of the objects, then the contract can be drawn up indicating the cost as a whole.

When the amount of tax payable amounted to more than 600,000 rubles and at the same time the taxpayer did not file a declaration, then a criminal offense for tax evasion is possible.

If the declaration is filed on time, but the tax is not paid, then other sanctions cannot be applied to the taxpayer, except for the collection of a penalty fee for each day of delay.

It should be noted that if, according to the results of the calculations, the tax payable does not arise, then the declaration must still be submitted.

The taxpayer submits a "zero" declaration in due time with a justification for the absence of tax.

Otherwise, a fine of 1,000 rubles may be applied to him.

When a transaction is tax deductible due to a three/five year holding period, a return may not be filed.

But the tax authorities can send an erroneous notice asking you to pay tax. In this case, you need to provide the Federal Tax Service at the place of residence with documents confirming the exemption from income tax.

Trying to avoid paying taxes, some citizens come up with various ways.

They underestimate the cost of the transaction, do not file a declaration in the hope that this fact will not be discovered. But any fraud is revealed sooner or later.

The legislation provides for quite severe measures for tax evasion.

It is better to pay the due tax on time than to pay more significant amounts later or be prosecuted.

Attention!

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

Therefore, FREE expert consultants are working for you around the clock!

Quite a lot of citizens are interested in how much tax should be charged from the sale of a house according to the law? The alienation of a private house is accompanied by the sale of the land on which it is built.

However, the plot and the building are 2 different types of real estate. To understand this issue and pay the amount of the required fee on time, we recommend that you read this article.

What is the tax on the sale of a house with a plot?

The alienation of a private house with an adjacent territory is accompanied by taxation. The profit received by the seller as a result of the transaction is subject to income tax, that is, personal income tax at a rate of 13% for residents of the Russian Federation.

If the owner selling the property is not a resident of our country, the rates are increased - 30%.

The tax base for calculating the amount of the fee is the price of the property specified in the contract concluded between the seller and the buyer.

How to competently carry out the alienation of a house with land?

The dwelling and the territory on which it is located are formally 2 different types of real estate.

To avoid confusion in the tax office, it is recommended to draw up 2 separate sales contracts - for the alienation of land and a private house. Registration of such a transaction and documentation in Rosreestr will not cause difficulties.

If you want to conclude one contract, indicating in its content both the site and the residential building, be sure to write down the cost of each property separately. This will be required to determine the amount of personal income tax. A rate of 13% applies to the value of land and houses.

In addition, if there are 2 different contracts, it will be easier to calculate the amount of the tax fee if it is due for payment only for one of the objects being sold.

Most often, in practice, land is acquired earlier, and only then a residential building is erected on it. And the need to pay personal income tax depends on the period of ownership of real estate.

When is VAT payable?

The tax is imposed on the profits received from the alienation of the house, and on the income from the sale of the territory on which the building was erected. Thus, it is important to take into account the period of ownership of each object separately.

If the land and / or residential building has been owned for more than 3 years, the tax on the sale of the house or plot does not need to be paid.

This rule applies to real estate purchased before January 1, 2016. After this date, slightly different provisions of the law apply, which will be discussed below.

If a private house or the territory on which it is located was received by the seller into private possession after January 1, in order to be exempt from paying personal income tax, the object must be owned for a minimum period established at the legislative level, namely:

• not less than 3 years (if the property was inherited, as a gift, after privatization or as a result of the conclusion of an annuity agreement with a dependent for life);
• not less than 5 years (when obtaining property in possession in another way).

Thus, tax is subject to mandatory payment when selling a house owned for less than 3 years. However, if the land on which the building stands was bought or obtained in some other way earlier (more than 3 years), the fee is charged only on the profit received for the house.

How is the holding period calculated?

You can determine the length of time a private house or land has been in your ownership using a certificate of title from Rosreestr or an extract from the Unified State Register that replaced it. The date of registration of the transfer of rights to housing and land is the starting point of the period you need.

In some cases, this period is calculated differently:

• when receiving real estate by inheritance, a citizen acquires the right to own from the moment the inheritance case is opened by a specialist (that is, from the date of the death of the testator);
• when building a house, the right of ownership arises after the completion of the registration procedure in Rosreestr;
• when a pair of plots is merged or one is divided into several separate ones, the right to ownership arises after the registration of the newly formed object in Rosreestr.

In the last two cases, the date is determined by an extract from the USRR or a similar certificate.

The tax collection process

When determining the personal income tax required for payment, you can significantly reduce its size in 2 ways - using a tax deduction provided in the amount of 1 million rubles, or by reducing the taxable profit received by a citizen as a result of a transaction by the amount of expenses incurred by him for the acquisition or construction of real estate .

In the first case, the calculation algorithm is as follows.

13% * (price of house/land - amount of deduction)

The tax on the sale of a house is legally considered income tax and amounts to thirteen percent of the value of the immovable property. The current norms of Russian legislation provide a single benefit in this area, exempting from the obligation to pay tax if the property sold has been owned by a person for more than three years. At the same time, in accordance with the new changes, if the house was received in 2016, it is possible to sell it and not pay tax for it only after it has been owned for five years. Otherwise, if the object was owned for less than three years, the tax is charged.

The period of a person's possession of a house does not start from the date of its inheritance, purchase or other means of obtaining, but from the date when the certificate of ownership was issued. In general, the grounds for the transfer of rights are:

• Contract of sale;
• Agreement of exchange and rent;
• Gift;
• Inheritance by law and will;
• Shared construction agreement.

You will not have to pay tax on the sale of a house if the amount for which it was given is less than one million rubles. At the same time, one should not forget that it is possible only together with the land plot.

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The nuances of the calculation

The calculation scheme for which sales tax is levied is the same for all cases and includes the following conditions:

• Part of the net profit in the form of the difference between the amount that was spent on the purchase of the house and the amount received from its sale;
• Thirteen percent of the sale amount if the property has been owned for less than three years, or five under the new rules;
• In co-ownership, thirteen percent is charged from each owner. The percentage is deducted from the size of the share of each of them.

Foreign citizens are also required to pay tax on the sale of a private house and other real estate, but for them the rate is not thirteen, but thirty percent. Moreover, if a foreign citizen stays on the territory of the Russian Federation for more than one hundred and eighty-three days, then by law he will be considered a resident. This means that he must pay, on a par with Russian citizens, not thirty, but thirteen percent.

In this case, the tax service takes into account only the amount specified in the contract of sale. If a citizen sells an unfinished house with a land plot, the construction of which began less than three years, and the land was owned for more than this period, then the tax will be calculated separately for these real estate objects.

Tenure

The changes that have taken place since 2016 should be taken into account by persons who received real estate on the basis of ownership in this particular year. In the next five years, it will not be possible to sell it and avoid taxes. For citizens who purchased a house before 2016, there is still a three-year restriction. That is, they face the tax only if they decide to sell the property, owning it for less than three years. However, there is an exception that concerns inheritance and donations. Persons who received a house with a land plot as a result of these two options can sell the object without tax, regardless of when they received it as an inheritance or as a gift. The same applies to life annuity and privatization.

In addition, the cadastral valuation now also affects the value of real estate and the amount of tax. After selling a house that has been owned for less than three or now less than five years, you will need to file a declaration with the tax office, as well as an application and a list of documents, which are discussed below.

In case of non-payment of taxes, the violator is charged a fine of five percent of the amount of tax for each overdue month.

Is it possible to reduce the tax

To reduce the tax that will have to be paid after the sale of a house with a land plot on it, if these objects have been owned for less than three years, there are several options:

In addition, if the house is sold after being owned by the seller for more than three years, the seller is not only exempt from the obligation to pay sales tax, but also from filing a declaration with the tax authority. This means that the citizen is almost completely exempted from any duties.

Provision of documents

After the conclusion of the transaction, the seller fills out a declaration in the form of 3-NDFL and submits it along with other documents of the tax inspectorate. The amount of tax is calculated by the citizen independently.

Documents for paying tax on the sale of a house:

The application must be submitted by April 30 of the following year. It is not necessary to pay tax immediately after the sale of the house. This can be done any day before the fifteenth of July in full.

Non-payment is punishable by measures, the severity of which depends on the amount of tax. At the same time, the minimum amount of the fine is determined at one hundred thousand rubles, and the most severe punishment is imprisonment of the offender for three years. All sanctions directed against unscrupulous citizens are taken exclusively through the courts.

Eligibility for benefits

Citizens have the right not to pay taxes, using some benefits that apply to:

Do I need to pay tax on the sale of a house? Owners often ask this question before making a deal. Taxes are paid on any income, the sale of a house is no exception, since as a result of the transaction the seller receives a certain amount. He immediately becomes a taxpayer, and he is obliged to report for the acquired funds to the state authorities.

Features of exemption from this fee are established in Art. 217.1 of the Tax Code of the Russian Federation. What is the tax on the sale of a house in the property? How to avoid tax when selling a house? We will answer these questions in our material.

Do I need to pay tax on the sale of a house?

The seller must pay tax on the sale of the house and file a declaration in the year following the year of the transaction. If you bought a house in 2017, you will have to pay taxes for 2017 from the sale of the house in 2018. The taxpayer, independently or through a legal representative, applies to the tax office at the place of residence to present the completed 3-NDFL form. Otherwise, you will have to pay a fine, sometimes it comes to a lawsuit.

Income tax on the sale of a house is paid only by the seller, the tax contributions do not concern the buyer. He will pay personal income tax only after he sells the property.

Do I need to pay tax on the sale of a house less than 3 years old in the property?

The term of ownership of the property affects the amount of tax that the seller must pay. Taxes on the sale of a home less than 3 years old are paid in full. If you made a home sale in 2015 and only handed over the money in 2016, it will take 5 years for your next sale to be exempt from tax.

Do I need to pay tax on the sale of a house over 3 years of ownership?

Is the sale of a home taxable? It is taxed, but there is a nuance - if a tax resident of the Russian Federation owned real estate for more than 3 years before the sale, the profit from its sale is exempt from taxation. The status of a resident or non-resident does not apply to citizenship. It concerns the time of stay on the territory of the Russian Federation. A tax resident is anyone who stays in Russia for more than 183 calendar days during a year.

The three-year period is counted from the date of registration in the register of rights to real estate and transactions with it. This day coincides with the date of issue of the certificate of state registration of ownership of housing, which is indicated in the first line of the document.

If the house being sold is inherited, the date of entry into ownership is the day of death of the testator.

Subject to the minimum period, a pensioner and any other citizen are exempted from making tax payments and filing a 3-NDFL declaration with the tax authority.

From 2017, exceptions remain for apartments that a pensioner or other person received:

• after the inheritance;
• as a result of accepting a gift from close relatives;
• in an annuity with life maintenance of a dependent;
• after the privatization of property in the prescribed manner.

Do I need to pay tax on the sale of a house bought with maternity capital?

When selling a house for maternity capital, if you have owned the building for less than 3 years, the tax is paid on the amount exceeding 1 million rubles, or on the amount of the difference between the purchase and sale. If it is more than 1 million rubles, then it is more profitable to calculate the tax according to the second option.

It should be remembered that maternity capital is considered income, albeit not subject to personal income tax. The amounts of maternity capital for the purchase of housing are expenses, and when selling housing, the taxable base can be reduced by the amount of actual expenses that are documented and associated with the acquisition of housing.

Do I have to pay tax on the sale of a house I inherited?

When receiving an inheritance, citizens are interested in what is the tax on the sale of a house by inheritance? If we talk about the tax upon entering into an inheritance, then paragraph 18 of Art. 217 of the Tax Code of the Russian Federation states that in this case the fee does not need to be paid, and the citizen is not required to provide an income declaration in the form of 3-NDFL. When entering into an inheritance, the degree of kinship with the testator does not matter.
If you sell an inheritance and you have been the owner for less than 3 years, you will have to pay income tax at a rate of 13% at the end of the year in which the purchase was made, until April 30 of the following year.

If you have owned a property for more than 3 years, you do not need to pay tax on the sale of the house.

Tax calculation

Income tax is paid by the seller after the transaction. The size depends on:

• building cost;
• their tenure.

The tax rate on the sale of a residential building from individuals is 13%. The same amount of property tax as when selling a house is paid when selling any other buildings. The amount received by the seller is the profit of the individual. Foreign citizens residing on the territory of Russia, in the first 183 days, pay a tax on a real estate transaction at a rate of 30%.

How much tax is withheld from the sale of a house? There is a general rule: tax is levied on the amount transferred from the buyer to the seller, the amount of which is reflected in the contract of sale.

Many property owners are unable to calculate their home sales tax, especially if the home is being sold with land. To calculate the tax, you need to know the price of the house and land, add them together, subtract 13% of the tax from this amount.

In order to reduce the number of contracts with an artificially low cost of an apartment, a new procedure for calculating the tax on the sale of an apartment by pensioners and other categories of citizens has been adopted.

Tax takes into account not only the value of the house specified in the contract of sale. Tax inspectors will multiply the cadastral value of the object by a factor of 0.7, and if the amount received is higher than indicated in the tax return, the cost is calculated based on the result obtained, and not on the basis indicated by the citizen.

How to reduce or not pay?

A complete exemption from home sales tax is granted to an owner who has held this status for more than 5 years. The term of ownership of a house is set in the Tax Code of the Russian Federation and applies to real estate purchased after 01/01/2016. To enjoy the benefit, owners who have become owners before this date must have owned the property for more than three years. This means that you will not have to pay tax after the sale of a house purchased before January 1, 2016 with a tenure of more than 3 years, but less than 5 years.

The percentage of tax on the sale of a house depends on the method of transfer of ownership:

• when buying and selling, the taxable base is equal to the difference in the price of the object upon purchase and subsequent resale - if a house was bought at a price of 2 million rubles and sold for 2.4 million rubles, then the taxable base is 400 thousand rubles;
• upon receipt of real estate by inheritance or under a donation agreement, the entire amount received for the object upon sale minus 1 million, i.е. 2.4 million rubles - 1 million rubles = 1.4 million rubles

Can the 2017 home sale tax be reduced if the person has owned the home for less than 3 years? Tax minimization options include:

• benefits for persons paying personal income tax to the budget;
• the case if the amount of deductions is presented as a return from a previous transfer to the tax fund. The owner of the share pays tax on the sale of the house in proportion to the share.

We recommend that for all questions related to the payment of tax on the sale of a house, contact our specialists via chat or by phone. Experienced lawyers will help to collect documents and competently conduct a transaction. You can sign up for a consultation by filling out the form on the website.

If you sell a house, then in some cases you will need to pay personal income tax. This is not necessary if you have legally owned it for a sufficient period of time, or have not received a profit from selling it, but in all other cases, tax on the sale of the house must be paid.

But this is not always the standard 13 or 30% of the sale amount, often the amount of the payment is reduced due to deductions - this can be a property deduction, or by the amount of the cost of building or buying a private house.

The amount that you need to pay after applying the deduction will be calculated in the tax office, but you can do it yourself to make sure that the calculations are correct. This is not difficult, and can be done either manually using special formulas, or using an online calculator.

Each citizen bears certain financial obligations to the state, because it is due to tax revenues, including from individuals, that the budget is filled. Therefore, the obligation to pay taxes and fees in a timely manner is enshrined in the Constitution of the Russian Federation along with the rights that taxpayers have. This is an opportunity to check the materials of inspections related to their tax payments, and, if necessary, to defend their rights, including in court.

Among other tax obligations of Russians, one of the main ones is the payment of income tax. It is subject to all income received by citizens as individuals, and it also applies to foreigners who receive income in Russia. Profit from the sale of real estate is also subject to personal income tax, but there are nuances - such as the provision of several types of deductions, and tax exemption with a sufficient period of ownership.

House tenure

After the change in legislation, there are two possibilities. There are cases in which three years of ownership of the property is enough to avoid paying tax on its sale, while in others it is required that it has been owned by the seller for at least five years.

Three years is enough for citizens:

• who bought a house in 2015 or earlier;
• who received it by inheritance;
• who received a house as a gift from a close relative;
• acquired rights through a lease agreement;
• who privatized a house previously owned by the state or municipality.

Accordingly, everyone who is not included in the categories listed above needs to own a house, garden plot, country house and other similar property for at least five years in order not to pay personal income tax on it. Thus, the change in legislation, declared as aimed at streamlining the real estate market and combating all sorts of swindlers who trade on it, also hit ordinary citizens: because now, if there is an urgent need to sell a house that they owned for 3-4 years, they will have to either postpone the transaction, or pay the tax.

The calculation is carried out in months, and a full 36 or 60 must pass, depending on how many years it takes to own a house in your case. The date from which this period will be counted, if the apartment was purchased under a sale and purchase agreement, will be the day of registration of the transfer of rights in Rosreestr. When inheriting, the countdown will begin directly from its opening - that is, the death of the testator. There are some other options - it all depends on the method of acquiring the real estate for sale.

An important point: if the seller first received home ownership, and then increased it, or received the whole house, then the period will be counted from the time he takes possession of the first share - not only for her, but for the rest too.

Tax amount

It is determined by the rate and the taxable base. In this case, residence will be taken into account: residents of the Russian Federation pay 13%, and non-residents 30%. To be a resident, you must be in the country for more than half the days of the year. Accordingly, this status can be obtained in one year, lost in the next, received again, and so on - depending on how long a person stays in the country, regardless of his citizenship.

However, citizenship can play a role: if a person is a citizen of Russia, then under certain circumstances he will not lose his residency even if the conditions regarding the days of stay within its borders are not met.

For example, with several trips for treatment, each of which does not exceed 6 months, the residence will not be interrupted, even if in total the citizen was abroad for most of the year. More details on for which categories and in what circumstances the status of a resident is retained can be found in Article 207 of the Tax Code.

This is important not only because of the tax rate: non-residents are also deprived of benefits, as well as the right to apply deductions, so it will not be possible to save on this either.

The second parameter that affects the amount of personal income tax is the taxable base. The basis for it is the value of the house under the contract of sale. But not always: earlier this was a ground for abuse, since the contract can indicate a greatly underestimated amount, and the balance can be transferred to the seller “in an envelope”. This made it possible to save a lot on taxes, but reduced the protection of buyers in court, and, in fact, tax revenues to the state treasury.

As a result, updated legislation has been in force since the beginning of 2016, and according to it, either the price under the contract or 70% of the cadastral value of the house, if the sale price turned out to be lower, is accepted as the basis for taxation.

For example, the cadastral value of housing is 1,500,000 rubles (and 70% of it, respectively, 1,050,000), but it was sold for 1,300,000, then it is the contractual price that will be applied for tax purposes, as it is higher. But if the contract states that the seller receives 800,000, then he will have to pay tax, as if he sold the house for 1,050,000.

Finally, another factor that can affect the amount that will be charged is deductions, but these should be discussed separately.

tax reduction

The amount payable can be reduced either through the use of a property deduction or a decrease in the tax base - since personal income tax is paid from the citizen’s profit, the costs of his previous purchase can be deducted from the amount for which he sold the house, or, if the house was his built for construction.

In this case, it is necessary to choose which of the options to use: the property deduction cannot be combined with the deduction of expenses. Usually the choice is obvious: if there were construction or acquisition costs, then it is more profitable to deduct them, but if there were none, because the house went without costs (except for registration), then a property deduction will come in handy.

property deduction

Let's start with it: it is equal to a maximum of 1 million rubles, which means that a million can be deducted from the sale price of a house, and only then the tax can be calculated, while the real savings will be 13 or 30% of it for residents and non-residents, respectively.

For example, if a house was sold for 2,400,000 rubles, then without using the deduction as personal income tax at a rate of 13%, you would have to pay 312,000. And with the use of the deduction, the taxable base is reduced to 1,400,000 rubles, which means that the amount payable is up to 182 000.

The cheaper the house, the more noticeable the reduction in tax due, and if it sells for 1,000,000 or less, then the deduction will cover it in full, and you will not have to pay anything.

There are a couple of nuances to its use:

• The right to it can be used as many times as you like, but not more than once a year - this is the difference from the property deduction for a real estate buyer, which is strictly limited.
• If a house is sold in shared ownership, then a deduction of a million is given for the entire house, and will be distributed among the equity holders according to their shares - if they conclude a deal together. If everyone enters into a separate contract, and the buyers are different, then the deduction for each share will be given in full.

Construction costs

If the seller built the house himself, then all expenses incurred during the construction can be deducted from the amount for which he then sells it. Namely, all costs are taken into account: designing and budgeting, purchasing materials for both building and finishing a house, bringing to the house and inside it all the engineering communications required for life, and finally, paying for the work of builders.

But of course, in order for these costs to be deducted, the seller will need to have documents confirming both the fact that he made them and their purpose. These are various checks, receipts, contracts, and so on - all such evidence of expenses incurred during construction must be kept for the future, even if you do not plan to sell the house - after all, plans may change over time.

Let's give an example: if a citizen built a house, spending 2,200,000 rubles on everything, and two years later sold it for 2,900,000 rubles, using the usual property deduction, he will pay:

(2,900,000 - 1,000,000) x 0.13 = 247,000 rubles.

If he uses the deduction for construction costs, then the payment will be equal to:

(2,900,000 - 2,200,000) x 0.13 = 91,000 rubles.

That is, if the cost of building a house exceeds one million rubles, the application of the deduction of expenses will be more profitable.

Cost of buying a house

If the property was purchased earlier, the costs incurred for this can also be deducted from the sale price. To do this, you need to submit a sales contract, and it is by the amount indicated in it that the taxable base will be reduced - thus, if a country house is sold for the same or less money than it was bought, it will not be taxed at all.

The deduction of purchase costs is calculated according to the same formula as construction costs - only everything will be easier, because during construction you must first sum up all the costs (and confirm them with documents), but here the price from the contract is enough.

So, if a citizen sold a house for 3,400,000 rubles, bought two years ago for 2,800,000, then the calculation will be as follows:

(3,400,000 - 2,800,000) x 0.13 = 78,000 rubles payable as personal income tax.

We also note that if the house is sold by several owners at once, then they will have to pay tax in proportion to their shares: for example, if in the previous example owner A owns ¾ of the shares, that is, 75%, and owner B owns the remaining ¼, then A will pay 78,000 x 0.75 \u003d 58,500, and B - the remaining 19,500 rubles.

All the above calculations are not difficult to call, but if desired, they can be automated by performing using an online calculator, where you only need to enter data. One has only to take care that he takes into account the nuances of modern legislation, otherwise the result will be incorrect. For example, you can use the service at planetcalc.ru/67/.

Tax payment algorithm

If the period of ownership of the house turned out to be insufficient for exemption from personal income tax, and even after applying the deduction, you still have to pay it, then the algorithm by which this must be done will be as follows:

• First, all the necessary documents are prepared to confirm the identity, the amount of the sale, with a decrease in the amount of expenses - confirmation of the expenses incurred.
• Filled out tax return.
• An application is submitted to the FTS.
• After receiving the receipt for the specified details, a fee is paid.

Preparation of documents

When submitting the declaration, it must be accompanied by:

• passport;
• contract of sale;
• confirmation of receipt of funds under the agreement - bank statement, receipt and similar papers;
• extract from the USRN to confirm ownership.

When using the deduction, you also need: an application for its receipt, documents confirming the expenses incurred for the purchase or construction of a house.

Filling out the declaration

The declaration can be submitted both in person and sent by mail or through the official website of the Federal Tax Service. It is a document of several dozen pages, and therefore we will not analyze in detail how to fill it out. Moreover, there is nothing particularly difficult in this, and if necessary, you can turn to the help of tax employees. The article is accompanied by a sample filling.

Let's highlight just a few rules for filling out by hand:

• you need to use blue or black paste;
• enter information in block capital letters;
• you can not make blots, correct errors directly in the text;
• you can not enter several characters in one cell;
• dashes are placed in empty cells.

Application to the tax office

To receive a deduction, you need to apply for it. It is worth doing this in accordance with the recommended form, which can be obtained directly from the department of the Federal Tax Service. Filling in is not difficult, and a sample is attached to the article.

Payment term

The declaration must be submitted by the end of April of the year following the sale. After that, the documents will be checked, and a notification will be sent from the tax office about the need to make a payment. This must be done by July 15th. If the payer does not meet this deadline, sanctions will be applied to him in accordance with Article 114 of the Tax Code.