Conditions necessary for the return of 13 percent of the purchase of an apartment

The question of how to return 13 percent of the purchase of an apartment is asked by many newcomers. After all, the return of even a small amount of money can help make repairs or simply increase the family's budget. Due to the high relevance, you should understand the issue in more detail.

General information about the refund of 13 percent from the purchase of an apartment

How can you get 13 percent back on the purchase of an apartment? To return, you must meet the following conditions:

1. You must have the status of a resident of the Russian Federation.
2. In order to return 13 percent from the purchase of an apartment, you need to pay them, which is quite natural. Therefore, the second condition is the fact of payment of 13 percent tax. Consequently, the citizen must be employed on an official basis or pay interest on other profits. The main thing is that the tax rate is 13 percent.

It is interesting! To obtain resident status, you must stay in Russia for more than half of the days in a calendar year, and also be a citizen or have a residence permit. Moreover, if a citizen has a residence permit in another country or dual citizenship, he can be recognized as a non-resident.

This means that the following persons can receive a tax refund:

1. Residents of the country who have paid at least one personal income tax in the last 36 months.
2. Resident pensioners who have paid 13% of their profits over the past three years.
3. Individual entrepreneurs working according to the standard scheme of paying taxes to the state budget. Or they have paid a tax of 13% on other profits. For example, from the sale of an apartment, house or car.

Who cannot claim a refund?

Now let's consider the cases in which a return of 13 percent is impossible according to the laws:

1. The citizen is not a resident of the country.
2. Over the past three years, the applicant has never paid personal income tax from his profits.
3. The apartment was purchased from a relative who, according to regulatory documents, is close.
4. The apartment was not purchased at the expense of the applicant for the tax deduction. For example, at the expense of the organization in which he works, or at someone else's expense.

1. If the owner bought an apartment using preferential government programs and housing subsidies.
2. In case of receiving the property tax deduction earlier in full.

A 13 percent refund on the purchase of an apartment in 2017 is still possible. New changes on the abolition of tax deductions have not yet been developed, although this was included in the plans in 2016.

You can learn more about the property deduction when buying an apartment in 2017 from this video:

Features of obtaining a deduction for a mortgage

It is also possible to return 13 percent of the purchase of an apartment in a mortgage. To do this, to the list of necessary documents (will be presented below), you should also provide certificates from the bank about interest rates.

The money from the purchase of an apartment in the mortgage is returned 2 times:

1. For the purchase itself.
2. For interest on the loan.

The maximum possible return for the apartment itself is 260,000 rubles, and up to 390,000 for interest.

Therefore, 260,000 + 390,000 = 650,000 can be returned.

How do I calculate the refund amount?

As mentioned earlier, the maximum amount of compensation is 260,000 from two million rubles. With mortgage lending, it will be possible to return up to 390,000 from three million, respectively.

Important! In case of crediting, the refund of the deduction is possible only with the interest accrued by the bank. That is, for example, a loan was taken for 10,000,000. The bank rate is 15%. That is, 1,500,000 rubles. and 13 percent can be returned from this amount, and not from the entire loan amount.

Why does the maximum amount constantly appear? Because you can return only the money that was paid as a result of taxation of profits. That is, 260,000 can be obtained only in theory, if before that you pay 13 percent of the profit for this amount.

That is, in order to return 260,000, it is necessary to pay taxes on wages in the amount of the same amount within three years - to earn 2 million rubles. minimum. If a smaller amount of money was earned, then a smaller amount will be returned. However, the government met halfway in this case. If any amount is not enough for a full refund of 13 percent, it can be refunded in the following tax periods.

This became possible thanks to changes in the regulatory framework that came into force in 2014. Previously, the deduction was paid as a lump sum.

You can return personal income tax when buying an apartment in 2 ways:

1. When contacting the tax authorities. This will have to be done annually. It will be necessary to provide all the necessary certificates each time. And for each year you will have to take a new certificate two-personal income tax (other necessary acts will be written below). Due to the inconvenience of this method, the following option is used much more often.
2. The second method is to abolish the deduction of 13 percent tax from a citizen upon receipt of wages. For this, the tax office gives the appropriate document. It should be given to the accounting department at the place of employment. Then the accounting department will simply not charge 13% tax during the specified period, and the money will be returned gradually, over a certain period.

Let's give an example for a more visual perception. A citizen is entitled to a deduction of 260,000. However, as a result of taxation over the past 3 years, he can only return 100,000.

The citizen is still working and decides to return the remaining funds. he takes documents from the tax authority at the place of residence and takes them to the accounting department at work. According to the certificates, 13 percent of the tax will not be deducted from the citizen until the remaining 160,000 are returned to him.

For example, a citizen receives a salary of 87,000. This means that the salary without tax is 100,000. That is, 13 percent will not be deducted from the salary, in the example equal to 13,000. And so on until the entire amount is returned. The return period is in any case not limited, the money can be returned for several decades.

Documents and their submission

Now let's figure out the documents required to fully answer the question of how to return 13 percent of the purchase of an apartment.

The following documents should be submitted to the tax authority:

1. Help 2-NDFL. You can take it from the accounting department at the place of employment. In the case of official employment in several places, it is recommended to collect all certificates - this will increase the chances of receiving money at the same time. The original certificate is handed over to the tax authorities.
2. Bank details to which the tax deduction will be transferred.
3. Various documents and certificates confirming the fact of purchasing an apartment. For example, an act of transfer, a certificate of government registration.
4. INN. Required to fill out the declaration.
5. Passport or any other identity document.
6. Declaration of type “three” personal income tax. Filled in according to previously collected documents.
7. Application for a refund of the interest paid for taxation.

After submitting an application with all the necessary documents to the tax office, you will have to wait a certain period. the maximum period for consideration of an application is 4 months. If during this period the application was not considered and the money did not arrive at the bank details, you can write a complaint to the management of the tax inspectorate, as this is a direct violation of legislative acts.