Registration of a tax deduction when purchasing an apartment by a pensioner. Deduction for pensioners. Video: What the legislation provides

Citizens with pension status have a number of benefits. However, some of them are not useful in all cases. For example, the right to receive tax-free income from the state when purchasing an apartment is the reason for limiting the ability to receive a standard property deduction.

Can a pensioner receive a tax deduction when buying an apartment?

Property tax deduction is an opportunity to legally return or not pay income tax (personal income tax) when buying and selling property (real estate, etc.). It applies only to this type of tax liability and is of two types: depending on whether you are selling or buying an apartment.

Any citizen of the Russian Federation whose income is subject to personal income tax at a rate of 13 percent can complete the procedure. For this reason, an income tax refund when purchasing an apartment by a pensioner is in most cases impossible. However, there are exceptions to this rule:

• if a pensioner has additional income, which is taxed at 13% (official rental of housing, etc.);
• if he works or worked for three years before purchasing the property.

The type of pension does not matter; in addition, it does not affect the possibility of returning the basis for accessing it. Until 2014, only non-working pensioners could return money for tax for 4 years before 2014, and for working people this period was reduced to 1 year, but from January 1 this right belongs to them too. If the property was purchased before receiving pension status, the benefit still remains - the main thing is that it was there at the time of filing the documents.

• the paid price of the apartment;
• expenses for repaying interest on a target loan (until the end of the accounting year);
• additional expenses (finishing materials for apartments, construction materials for private houses, development of design estimates, connection of utilities for residential buildings, payment for construction and finishing works).

Other losses not listed in this list, for example, for redevelopment or the purchase of plumbing, are not taken into account. Do not indicate them in the declaration, because because of this you will be denied a tax refund and everything will have to be re-registered.

Legal regulation

Issues of income tax refunds for pensioners are regulated by Articles 217 (clause 2), 220 (clause 10) of the Tax Code of the Russian Federation, Federal Law No. 330-FZ dated November 1, 2011, Letters of the Federal Tax Service of Russia dated May 15, 2013 No. ED-4-3/8721 @, dated August 29, 2012 No. ED-4-3/14293@.

In addition, Letters of the Ministry of Finance dated June 29, 2011 No. 03-04-05/5-455, dated September 24, 2013 No. 03-04-05/39618, dated May 15, 2015 No. 03-04-05/27878 are important in this matter , dated 04/03/2015 No. 03-04-05/18913, dated 02/20/2015 No. 03-04-05/8171, dated 01/17/2013 No. 03-04-05/7-33, dated 01/15/2013 No. 03-04 -05/7-20, dated 02/12/2015 No. 03-04-05/6179, dated 04/28/2012 No. 03-04-05/7-577. The wording of these acts is not always written in understandable legal language; extracts from each with explanations are given below.

Amount and terms of income tax refund for pensioners

Keep in mind that at one time you can only receive compensation for an amount that does not exceed the amount of tax paid last year. The amount of refund when purchasing an apartment from the price under a housing purchase and sale agreement, as well as when purchasing real estate with a mortgage, is generally established. They are as follows:

• for the purchase and sale of property with a maximum value of up to 2 million rubles - the maximum deduction amount is 260,000 rubles;
• when purchasing an apartment with a mortgage, loans or credits up to 3 million rubles. – it will be possible to return up to 360,000 rubles.

Only income taxed at rate 13 is taken into account, including labor income, lottery winnings, sale of property, etc. The fact of paying other taxes (including property taxes) does not affect the deduction in any way. In addition, it cannot be obtained from such income as:

• all types of pension compensation;
• alimony;
• one-time social financial assistance;
• revenue from personal agriculture (sale of vegetables, fruits, flowers, livestock products);
• some others.

Transfer of property deduction to previous periods

In paragraph 10 of Art. 220 of the Tax Code of the Russian Federation states that a pensioner has the right to receive a deduction “for previous tax periods, but not more than three, immediately preceding the tax period in which the carryover balance of property tax deductions was formed.” To reformulate it in simple words, this means that a citizen with a pension status, when purchasing an apartment in 2019, can return the money for the years 2015–2018.

At the same time, you can submit documents only at the end of the calendar year of home purchase, and receive a deduction only for four years, including the year of registration of the transaction (the year the balance is formed). That is, if you purchase an apartment in 2019, you will not be able to get your money back for 2013. If in any of these four years the pensioner did not work (did not rent out property, etc.), he will also not be able to take advantage of the right to deduct for this period - since he did not have taxable income.

How to return property taxes to a pensioner

The specifics of the return procedure depend on whether a citizen with a pension status is working or not working, whether he is married and other factors. This is discussed in detail in the sections below.

After retirement

If a pensioner bought an apartment after leaving work, but no later than three years after that, he still has the opportunity to use the option of transferring the deduction. To do this, he needs to submit a 3-NDFL declaration. In addition, you must present a pension certificate. Otherwise, the registration procedure is no different from the usual one. Please note that there is no income tax refund for retirees who have not worked for three years prior to purchasing the property (and do not have additional income at the 13% rate).

Return of personal income tax to working people in the year following the acquisition of property, but the right of deduction itself arises as soon as: for pensioners

A tax deduction for an apartment for pensioners who work is their legal right. The return procedure is carried out on a general basis: a 3-NDFL declaration is submitted

• a certificate of ownership is issued (for a standard sale and purchase, when the entire cost is paid at once);
• a transfer and acceptance certificate is signed (in case of an agreement of shared participation in construction, i.e., the purchase of an apartment in a new, not yet commissioned building).

In addition, owners with retired status still have the right to carry forward the deduction for prior years, even if they continue to work. The main basis for this is the provision of the appropriate identification and the presence of an entry in the Work Book.

When purchasing an apartment in common ownership by retired spouses

A tax deduction when purchasing an apartment for pensioners is possible through a spouse. Moreover, the benefit applies even if he (she) is not the title owner. To do this, you need to submit marriage documents, an agreement between husband and wife on the distribution of shares, and present pension certificates. This means that if one spouse bought an apartment, but does not have the right to receive a deduction for it, then if the second has such an opportunity, this can be done, even if the property is owned only by the first.

How to apply

Tax deductions when purchasing an apartment for pensioners can be obtained in two ways. The first is a one-time payment of the entire amount after the end of the calendar year in which the apartment was purchased or through the employer (documents must be submitted to the Federal Tax Service). The second is when the tax office issues notifications of the right to receive a property deduction and the employer does not withhold personal income tax from the employee’s salary until the entire amount is returned. Details are given below.

Refund of property tax to pensioners from the Federal Tax Service

To apply for an income tax refund, citizens need to contact the Federal Tax Service Inspectorate (Inspectorate of the Federal Tax Service). An important condition is that the procedure is done once. Instructions and procedure:

1. Submit all necessary documents in person, by mail or via the Internet.
2. Wait three months for the Service to verify the legality of the procedure.
3. Provided that there are no reasons not to do this, the Federal Tax Service will pay the deduction within 1 month.

Through the employer

In this case, the deduction is repaid by not deducting personal income tax from the pensioner’s salary. This means that this option is suitable only for working citizens of the Russian Federation. Instructions:

1. Obtain a certificate from the tax office confirming the possibility of a tax deduction.
2. Present your documents to your employer.
3. Starting from the next month after submitting the papers, management is obliged not to withhold personal income tax as repayment of the deduction (in fact, this means that you will be paid a higher salary).
4. Next year you will need to contact the tax office again to confirm your right to a refund.

List of required documents

The list of documents that are submitted to obtain a tax deduction when purchasing an apartment is standard. For pensioners, only the corresponding certificate is added to it. General list:

• Declaration 3-NDFL (official form);
• certificate 2-NDFL confirming that you are a taxpayer;
• passport;
• standard form application.

When submitting, you may need additional documents: sales and purchase agreements, equity participation in construction, acceptance certificates and other papers confirming the acquisition of property. Related information:

• marriage certificate and application for distribution of deductions - for spouses;
• pension certificate - for the corresponding category of citizens.

Receipt times

You can apply for a refund starting next year after purchasing the property. The Federal Tax Service inspectorate reviews the papers (3 months), and then (if everything is legal) provides a property deduction to the pensioner when purchasing an apartment (within 30 days).

Video

Russian legislation provides for all employed citizens who pay personal income tax the opportunity to reimburse part of the costs when purchasing housing or a plot for the construction of a house by issuing a tax deduction. Since this right is exercised at the expense of the previously transferred tax, the deduction process is relevant specifically for working persons. How can I get a personal income tax refund when a pensioner buys an apartment? Let's try to figure it out.

Legal Features

According to the general rules, since pension payments are not subject to personal income tax, pensioners who have no other income other than pensions are not entitled to receive a deduction to reimburse expenses. But not everything is so simple. Provisions of paragraph 10 of Art. 220 of the Tax Code of the Russian Federation significantly expanded the rights to receive a personal income tax refund for pensioners when purchasing an apartment, making this category of applicants different from the rest.

The legislator has established the following mechanism for obtaining a deduction for a pensioner:

• The right to deduction arises from the year of acquisition of the property. Having declared it, the pensioner can also declare the transfer of the balance of the deduction to 3 years preceding the year of purchase;
• The right to transfer the deduction does not depend on the availability of income and whether the pensioner is currently working or no longer - it is granted to all pensioners who own purchased housing;
• If a pensioner continues to work after retirement, then he will be able to transfer the deduction to both previous and future years in accordance with the general procedure.

So, the next year after receiving the right to deduction, the pensioner owner can exercise this exclusive right by declaring it in form 3-NDFL. Let's consider how the time of retirement affects personal income tax compensation by analyzing situations with deductions for working and non-working pensioners.

Refund of personal income tax to working pensioners when purchasing an apartment

The ability of a working pensioner to receive a deduction is interpreted depending on when the housing was purchased.

Example 1 (purchasing housing before finishing work):

Pensioner Gromov P.T. bought a house in 2017, and at the beginning of 2018 retired, stopping working. He has the right to begin processing the deduction in 2018 by submitting 4 3-NDFL declarations to the Federal Tax Service at once: for 2017 (the year the balance of the deduction was formed), for 2016, 2015 and 2014.

It should be taken into account that in order to transfer the deduction, you should contact the Federal Tax Service immediately after the year the balance was formed, i.e., based on the example presented - in 2018. Delay is fraught with the loss of a share of the deduction. If you apply for a transfer in 2019, you will be able to receive a deduction only for 2017, 2016 and 2015. Those. when applying for a transfer to later periods, the number of years to which the balance of the deduction can be transferred is reduced (Letters of the Ministry of Finance of the Russian Federation No. 03-04-05/27878 dated 05.15.2015; No. 03-04-05/6179 dated 02.12.2015).

Example 2 (if housing was purchased by a pensioner who continues to work):

Petrov I.M. became a pensioner in 2015, continuing to work, and purchased housing in 2016. The deduction is issued in 2017 for 2016 and transferred to 2015, 2014, 2013. In a situation where the applicant has not received the full deduction for these periods, it is possible to receive it by transferring it to future periods (while the pensioner is working).

Thus, without exhausting the deduction amount, working pensioner Petrov I.M. has the right to transfer the balance to 2017, 2018 and beyond, as long as there is income.

If the purchase of real estate took place in the year of termination of work and retirement, then the algorithm for obtaining the deduction will be different. Let's say a citizen bought a house in February 2017, and ended his career in May 2017. He has the right to start processing the deduction in 2018, declaring income for four years: 2017, 2016, 2015 and 2014. Transferring the balance of the deduction to 2018 and beyond is no longer possible , because no income.

Personal income tax compensation for non-working pensioners when purchasing an apartment

The provisions of the Tax Code of the Russian Federation fully apply to non-working pensioners. But they have the right to a deduction provided they receive income (work) three years before the year in which the remainder of the deduction is formed. When applying for a balance transfer, remember:

• Documents must be submitted to the Federal Tax Service after the end of the year in which the balance of the deduction was formed;
• at the same time, transfer the deduction to the three years preceding the purchase;
• If the pensioner had no taxable income during these years, then the costs cannot be reimbursed.

In practice, the right to use deduction transfer is implemented differently in different situations.

Example 3.

Gr. Sosnovsky I.M. stopped working after retiring in November 2016, and bought an apartment in 2017. In 2018, he submits forms 3-NDFL to the Federal Tax Service for the years 2016, 2015, 2014. For 2017 (when the carryover balance of the deduction was formed, but there was no income), there is no need to submit a declaration (letter of the Federal Tax Service No. ED-4-3/13096@ dated July 19, 2013).

If Sosnovsky I.M. completed his activities in 2015, then a refund would have been possible for 2015 and 2014 (in 2016 there was no longer taxable income), but if before buying a home he had not worked for more than three years, he would not have been able to transfer the deduction at all.

Example 4.

Lenkov A.A. retired and stopped working in 2010. I purchased the apartment in 2016. Since he did not work in previous years of purchase, he cannot take advantage of the right to deduction. However (if the acquisition was made during marriage), the deduction can be received by his spouse, who is working or has recently become a pensioner.

Unfortunately, there are frequent cases of denial of deductions to pensioners. This is illegal, since the Federal Tax Service, in matters of applying tax legislation, is obliged to be guided by the explanations of the Ministry of Finance of the Russian Federation on the procedure and conditions for providing property deductions to pensioners (clause 5, clause 1, article 32 of the Tax Code of the Russian Federation).

Citizens who are officially employed and have monthly taxable income have the right to reduce the amount of personal income tax payable by filing a tax deduction. Subject to certain conditions, persons of retirement age can also take advantage of the deduction. In this article we will look at whether a tax deduction is provided to working pensioners, and what are the conditions for receiving tax compensation for this category of citizens.

The right of citizens to a tax deduction: general provisions

According to Art. 218 and art. 220 of the Tax Code of the Russian Federation, citizens who transfer personal income tax to the budget in the prescribed manner have the right to receive tax compensation by filing a tax deduction. Partial tax refund is carried out if the following conditions are simultaneously met:

1. The citizen is officially employed employee (there is a collective/employment agreement).
2. The person confesses personal income tax payer on a general basis (rate 13%).
3. Citizen has no debt according to tax.
4. The amount of personal income tax transferred by a person during the year, equal to or greater than the estimated amount of compensation.

Deductions provided to citizens under Tax legislation can be divided into 2 main groups:

Group 1 – property deductions . According to Art. 220 of the Tax Code, citizens who received income from the sale of their own movable and/or real estate can reduce their tax obligations to the budget through a property deduction. As part of the procedure, the total tax base is reduced by the amount of the deduction, thus reducing the amount of personal income tax payable. The group of property deductions also includes personal income tax compensation for the purchase of housing (detailed information is in Article 220 of the Tax Code).

Group 2 – standard deductions . Unlike property deductions, personal income tax compensation based on Art. 218 of the Tax Code, is carried out on an ongoing basis, regardless of the fact of purchase/sale of real estate and cars. The right to deduction is granted to certain categories of citizens (disabled people, persons affected by man-made disasters, etc.), as well as parents in a set amount for each child.

Are working pensioners entitled to a tax deduction?

Based on the provisions of the Tax Code, the right to deduction is granted to working citizens with official taxable income. Thus, pensioners who continue to work have the right to apply for a tax deduction in the general manner.

Pensioners, like other working citizens, have the right to reduce their own tax obligations to the budget by filing a property and/or standard deduction. The right to tax compensation is granted to working pensioners, subject to compliance with other requirements specified in Art. 218 and art. 220 Tax Code of the Russian Federation.

Deduction when selling a home

A working pensioner who received income from the sale of his own home (apartment, room, house, cottage, etc.) is required to pay personal income tax in the amount of 13% of the value of the property sold. The tax is calculated based on the greater of the amounts - the price of housing under the purchase and sale agreement or the cadastral value of the property.

Pensioner , continuing to work, can reduce the tax amount (or completely exempt yourself from tax obligations) in the following ways:

1. A working pensioner who sold housing that was his property 5 or more years , you are not required to pay personal income tax. A similar rule applies to persons who sold real estate received by inheritance, as a result of privatization or donation , in case the housing is sold later 3 years from the moment of receipt of ownership.
2. A citizen who sold housing earlier than the established period (3 or 5 years) can reduce the tax base by 1 million rubles. This right is granted to all citizens in accordance with the general procedure.
3. When calculating personal income tax, a working pensioner can take into account the purchase price of the apartment (rooms, houses). The tax amount in this case will be calculated as follows:

Personal income tax = (Standal week sale – Stewed purchase) * 13%,

Where Stnedv sale – sale price of the apartment;
StWeek purchase – the amount paid by a pensioner when purchasing a home.

Note that if a pensioner sells housing for less than its purchase price, then the personal income tax in this case is equal to 0.

Other property deductions for working pensioners

Citizens of retirement age who are officially employed can also apply for the following types of deductions:

1. Working pensioner who bought an apartment (or other real estate) may receive partial compensation for costs incurred in the form of 13% of the cost of housing (maximum refund - 260,000 rubles).
2. At car sales a pensioner has the right to reduce the tax base by the amount 250,000 rub. A citizen is also given the right consider the cost of buying a car when calculating tax.

If a pensioner sells a car that he has owned for more than 3 years, then he does not need to pay tax on the income received.

Standard deductions for working retirees

Pensioners of special categories can receive a deduction on a monthly basis. Within the framework of Art. 218 of the Tax Code, citizens of certain groups are given the right to reduce the tax base, which is implemented on an ongoing basis. The amount of tax compensation depends on the status of the citizen:

1. Deduction in the amount of 3,000 rubles . can be received by pensioners with the following status:

• WWII disabled person;
• combat disabled person;
• liquidator of the consequences of the Chernobyl accident;
• injured as a result of man-made disasters (Chernobyl Nuclear Power Plant, Mayak plant) or nuclear tests;
• employee of the Ministry of Emergency Situations or the Ministry of Internal Affairs.

1. Reduce the tax base for 500 rub. monthly can:

• participants, WWII veterans, residents of besieged Leningrad;
• disabled people of groups I and II, disabled since childhood;
• parents of a deceased soldier.

The above types of deductions are provided monthly, on an ongoing basis.

Let's look at an example . Pensioner Kulikov (61 years old) works for JSC Kronos. In March 2017, Kulikov’s son died during military service, and therefore Kulikov received the right to a monthly deduction of 500 rubles. Kulikov’s monthly income is 16,504 rubles. Taking into account tax compensation, the amount of personal income tax to be withheld for Kulikov is calculated as follows:

(16,504 rubles – 500 rubles) * 13% = 2,080.52 rubles.

The procedure for filing a tax deduction for a working pensioner

An employed pensioner can apply for a tax deduction in the general manner, through the employer. When applying for a standard deduction, the pensioner should submit to the personnel department documents confirming the right to compensation (certificate of a WWII veteran, disabled person, etc.). The amount of compensation is calculated from the moment the right to deduction is acquired. Thus, a pensioner who received disabled status in October 2017, but submitted documents to the employer in November, has the right to recalculate personal income tax from October (from the date of assignment of disability).

When applying for a property deduction, the pensioner should also contact the employer, presenting documents confirming the transaction (a purchase and sale agreement for housing, cars, etc.). The amount of tax compensation for a working pensioner will be made monthly, by reducing personal income tax withholding until the entire amount of compensation is exhausted.

If during your working life your employer withheld income tax (income tax) from you, and you can confirm this with a 2-NDFL certificate, then you can return the income tax paid to the state.

Example. In 2016, you received a salary of 100,000 rubles for the year. Your employer withheld from you and paid 13% income tax (income tax), that is, 13,000 rubles. Accordingly, in 2017 you can return the income tax (income tax) paid in 2016 in the amount of 13,000 rubles. To do this, it is necessary to issue a tax deduction, that is, reduce taxable income (reduce the amount of income on which income tax is paid). You can apply for a tax deduction by filling out the 3-NDFL declaration.

Amount of tax deduction when purchasing an apartment (real estate)

Since 2008, the maximum amount of property tax deduction when purchasing real estate is 2,000,000 rubles, not counting interest on a mortgage loan. Until 2008, the maximum deduction amount was 1,000,000 rubles. For example: You bought real estate in 2015 worth 3,000,000 rubles, you have the right to a property deduction in the amount of 2,000,000 rubles.

Amount of tax that can be refunded

If the cost of the purchased property is less than 2,000,000 rubles, then the maximum amount of tax that can be refunded is 13% of the value of the purchased property.

Example 1. You bought an apartment worth 1,400,000 rubles in 2016. The amount of tax to be refunded will be 182,000 rubles (13% of 1,400,000 rubles).

If the cost of the purchased property is more than 2,000,000 rubles, then the maximum amount of tax subject to refund will be 13% of the established property deduction limit, i.e. 13% from 2,000,000 rubles.

Example 2. You bought an apartment worth 2,800,000 rubles in 2016. The amount of tax to be refunded will be 260,000 rubles (13% of 2,000,000 rubles).

But the amount of tax to be refunded will be within the limits of the income tax paid for a particular year.

Example 3. You bought an apartment worth 2,800,000 rubles in 2016. At the same time, you earned 200,000 rubles in 2016, and the amount of personal income tax (income tax) paid by you is 26,000 rubles. Accordingly, the amount of tax subject to refund for 2016 is 26,000 rubles. The rest (234,000 rubles) can be transferred to other years.

How to get the maximum deduction quickly and easily?

The easiest way is to quickly prepare the correct documents for the maximum refund and submit these documents with the Tax Office. With the Tax Inspectorate, the documents will be approved and you will not have to redo them. You will receive the correct documents and expert advice. And then you can choose whether to take the documents to the inspectorate yourself or submit them online.

What exactly is different for retirees?

Pensioners can transfer the balance of the property deduction to previous tax periods (years), but no more than three tax periods (years) preceding the one in which the balance of the deduction was formed. Only people receiving pensions can transfer property deductions to previous tax periods. That is, taxpayers who have not yet retired cannot transfer the balance of the property deduction to previous tax periods. This is the main difference between retired taxpayers (pensioners) and those taxpayers who have not yet retired.

Since 2014, both working pensioners and non-working pensioners - those pensioners who do not continue their working activities - can transfer the balance of the deduction. Previously, until 2014, there was a restriction according to which working pensioners could not transfer property deductions to previous tax periods.

Example 1. Mikhail is a pensioner. Mikhail retired in 2015, while in retirement he worked and purchased real estate in 2016. His right to return came in 2016. (The right to return begins in the year of receipt of the apartment transfer and acceptance certificate in the case of an equity participation agreement. In other situations - in the year of receipt of the certificate of registration of ownership). Accordingly, Mikhail can return the income tax (income tax) for 2016 in 2017, and transfer the unused balance of the deduction to the years before 2016 - 2014 and 2015. That is, Mikhail can return taxes for three years in 2017 - 2014, 2015, 2016.

Example 2. Svetlana is not a pensioner. She purchased the property in 2016. Her right to return came in 2016. (The right to return begins in the year of receipt of the apartment transfer and acceptance certificate in the case of an equity participation agreement. In other situations - in the year of receipt of the certificate of registration of ownership). Svetlana can return taxes for 2016 in 2017. But it can’t – years before 2016. That is, Svetlana can return taxes in 2017 only for one year, 2016. She can only carry forward the unused balance of the deduction to future years. That is, for example, in 2018, Svetlana will be able to receive a deduction for 2017, and so on.

If your only income is a pension, that is, you are a non-working pensioner, and you have had no other income for the last three years, then in such a situation, unfortunately, you will not be able to receive a tax deduction, because there is no tax paid or withheld on income (income tax). A pension paid by the state is generally not subject to income tax, so there is no tax that can be refunded. If you are a working pensioner and your income tax is withheld, then you can return this tax.

For what years can a declaration be submitted?

If the right to a refund of income tax (income tax) arose, for example, in 2016, then in 2017 you can, together with the declaration for 2016, immediately, in one go, submit declarations (and other necessary documents) for 2014 and 2015, that is, you only need to go to the tax office once.

How to get a tax deduction

On the Taxation website you will find everything you need to get a deduction in any part of Russia. Tax will help you not just prepare and submit documents, but also maximize the amount of your refund, prepare the documents correctly and make the refund process as simple as possible for you. With Taxation, the likelihood that the state will approve the documents and they will not have to be redone will be maximum:

To obtain your deduction documents on our website, please click the Next button below.

The legislative branch of the Russian Federation has provided for pensioners the opportunity to purchase (build) housing (become the owner of an apartment or house), buy a suitable plot of land, and return part of the money paid. The refund mechanism consists of compensating expenses from the fund of mandatory payments that are paid to the budget - this is called a tax deduction. By taking advantage of this relaxation when purchasing real estate, the owner can reduce the actual costs of improving living conditions. This is guaranteed by the legislation of the Russian Federation if a number of conditions are met. We will tell you in our article what tax deductions pensioners are entitled to.

The tax legislation specifies categories of objects whose owners (or owners of shares) can claim a deduction:

1. Property in a multi-apartment housing stock (or a building under construction).
2. Finished or unfinished object.
3. An isolated room in an apartment or house.
4. Individual housing construction, private household plot with a house built on it, or a vacant plot of similar purpose.

An example for owners of land plots from the last category: in 2010, free land for individual housing construction was registered as a property - no buildings were listed on it. The new owner began construction of the residential building three years later. In this case, it is possible to submit a request for a tax deduction after the end of 2014. The owner should take advantage of this opportunity, for which it is necessary to collect and submit to the tax authorities the title documents for the residential building, land and official confirmation of expenses (these include funds that the citizen invested in acquisition of land, construction of housing, as well as additional costs that are necessary for settlement and residence, if this is agreed upon during the transaction and supported by an entry in the contract).

The last category may include the cost of estimates, building materials, finishing, and connection to city utilities. To confirm expenses, you will need to not only provide an agreement, but also documentation on payments, officially indicating that the new owner made investments to fully put the facility into operation.

Below are typical options for when owners can become owners of tax benefits, and the corresponding documentation.

Table 1. Required documents to receive various benefits

Document type	Buying an apartment/room	Buying a house	Construction from scratch	Participation in a residential building (apartment building)	Buying land with a ready-made house	Purchasing land for development	Apartment/room renovation	Bringing an unfinished object into a finished form
Purchase and sale agreement, object – residential building	-	+	-	-	+	-	-	-
Sale and purchase agreement, object - apartment, room	+	-	-	-	-	-	+	-
DDU	-	-	-	+	-	-	-	-
The act of receiving ownership of an object within the framework of the DDU	-	-	-	+	-	-	-	-
Registered ownership, object – residential building	-		-	-	-	-	-	-
Registered ownership, object-apartment, room	+	-	-	-	-	-	+	-
Registration of property rights, object - land plot	-	-	-	-	+	+	-	-
Documents for the purchase of construction (finishing) materials, confirmation of work expenses	-	-	+	-	-	-	+	+
Financial documents recording ownership of real estate	+	+	-	+	+	+	-	-
The right to use engineering networks and communications - with officially confirmed costs	-	-	-	-	-	-	+	+

If a pensioner has taken advantage of the bank’s mortgage offer to purchase a home, he will additionally attach to the above list a loan agreement with a repayment schedule and a certificate confirming the timely and full payment of interest.

In order for a pensioner to receive a deduction, his housing must be registered on the territory of the Russian Federation and belong to the category of objects suitable for living. After transferring the property to the non-residential category, the owner will not be able to count on the tax authorities accepting an application for compensation. Not every “house with land” provides the opportunity to take advantage of the benefit - all potential owners need to remember this.

Tax deduction for pensioners when purchasing an apartment and other residential properties

Compensation of costs through taxes is available to any citizen of the Russian Federation who contributes the income tax rate to the budget. In this case, the taxpayer must belong to the group of adults (for pensioners this means automatic entry). Regardless of the payment scheme (they are carried out by a citizen performing work under a contract, an entrepreneur, or an employer of a specific person), at the moment of transfer of ownership of residential property, the owner can declare his right to a tax deduction. To find out whether it is available to a specific person, you need to contact the authorized tax office of the district - the inspector will explain the situation and help with paperwork.

Compensations are calculated only on the basis of personal income tax amounts contributed to the budget, so the rate is strictly 13% - accruals are made based on this figure

Example. The citizen submitted information about income for 2012, taxed at different rates - 9, 30 and 35%. In total, income payments amounting to 80 thousand rubles were transferred from him to the budget. Of these, only 30 thousand rubles were paid based on a tax rate of 13% - this amount will become the basis for compensation.

The state pension is not taxable, so in most cases the pensioner will not receive a tax deduction if he has no other sources of income (see Tax Code and Letters from the Ministry of Finance of the Russian Federation).

An exception to this situation is the presence of a carryover from previous periods, the possibility of which became available to this category of persons in 2012. Previously, until 2014, there was a restriction: a citizen who continues to work after retirement receives a deduction within the framework of the general scheme for working people, without the right to carry over the balance. Non-working pensioners could count on a tax refund for the three years preceding termination of employment or purchase of housing. From now on, both those who have retired and those who continue to work can apply for the transfer of property deductions - these categories of citizens of the Russian Federation are now equal in rights. The corresponding order is contained in the Letter of the Federal Tax Service of the Russian Federation dated 2014. Working people of retirement age have an advantage - they can be reimbursed for the previous 4 years. A similar scheme comes into effect if housing was purchased before retirement, or in the year of official termination of employment.

We must remember that you cannot submit an application and claim a deduction right away - you need to wait until the end of the year when the purchase and sale transaction was carried out. If the owner got the housing in 2017, it will become the object of the benefit only next year - 2018. Tax funds for the period 2014-2017 will be returned to the owner. upon submission of the required information.

The most vulnerable category from the point of view of deductions are persons who retired 5 years ago and have no other sources of income. The tax office has the right to refuse a deduction for them when buying a house or apartment.

Let us consider specific examples where the application of these mechanisms can be traced.

Example. In 2016, citizen Filippov retired, and in 2017 he decided to buy an apartment and made a deal, becoming the owner of a new home. He will be able to inform the tax office and submit documents no earlier than 2018. In 2017, he was no longer an income tax payer, so he will be paid money for 2016 (the time he was on the staff of the organization), 2015 and 2014.

Example. The transaction to purchase an apartment in 2015 was made by citizen Filatova. When the period of 2015 and 2016 expired, she provided all the necessary information to the tax inspector at her place of residence and received deductions for these periods. Pensioner gr. Filatova became a citizen in 2017, which gave rise to the right to transfer the deduction. She has the right to a refund of tax payments based on the last 4 years, with the exception of the period 2015-2016. For that part of 2017 when Filatova was an active employee of the organization, she should also receive tax compensation. However, documents for this part of the amount are submitted no earlier than January 2018.

Example. Having retired in 2015, citizen Petrov continued to work as a personal income tax payer. He completed the deal to purchase an apartment in 2016. When this period came to an end, he submitted information about receiving the deduction to the tax office at his place of residence. If a positive decision is made, Petrov expects deductions for 2013-2016. If the amounts that he, as a taxpayer, contributes to the budget cannot compensate for the full amount of the deduction, the calculation can be made in subsequent periods.

If there is a transfer of tax deductions, the declarations must be completed in the reverse order. Initially, compensation is formed in the period when the housing was purchased, while its balance, remaining unused, is automatically transferred to previous years. For example, when transferring a property deduction to 2015, 2014 and 2013, the first declaration is filled out for 2015, then the remainder of the deduction from the corresponding 2015 form is transferred to the 2014 declaration, then similar calculations and actions are made in the 2013 form.

Additional income that pensioners may have, officially confirmed and being a source of tax benefits, includes rental payments (when a pensioner rents out an apartment or house and receives money for it), income from the sale of housing, as well as non-state pension payments.

Example. Citizen Mironova is a pensioner and receives appropriate transfers from the state, and is also a landlord. The state taxes rental income from the apartment she owns, about which citizen Mironova, who is a taxpayer, submits information (declarations) in the prescribed manner. Having become the owner of another apartment in 2016, the pensioner will not pay personal income tax from this period until the amount of the tax deduction is exhausted.

Amounts of compensation - what they depend on

When calculating, it is assumed that a deduction from the state can only be obtained from 2 million rubles spent on the purchase of housing. The transaction is carried out at the expense of own funds. Then the maximum that a taxpayer can count on is 13% of the specified amount.

Example. When purchasing a home, which cost the taxpayer 1.4 million rubles, you can claim a deduction in the amount of 182 thousand rubles (corresponding to 13% of the cost).

It is important to know that the tax benefit also includes interest deductions, i.e. interest payment is included in the price and appears in the cost category. At the same time, it is strictly monitored that the owner applies for targeted loans for the purchase, construction and renovation of housing, purchases a plot of land suitable for construction and living on credit, or is a borrower on mortgage loans, was refinanced by the bank to improve housing conditions, etc. . At the same time, fines, penalties and penalties for late payments have no relation to tax deductions.

If a citizen borrows money to buy housing from an organization, it is worth carefully studying the text of the agreement. It is necessary that the text contains a clause about the intended purpose of the loan aimed at improving housing conditions. Otherwise, the deduction will not be provided.

Example. Citizen Shilova takes out a loan in the amount of 1 million rubles, which is declared as a consumer loan, and uses it to purchase housing worth 2 million rubles. Borrowed funds are not earmarked and she will not receive a property deduction calculated from this amount (13% of 2 million rubles - 260 thousand rubles).

If housing is purchased by a participant in a bank's mortgage program, the maximum amount of interest payments for which the tax office can charge compensation is limited to 3 million rubles (in this case, 390 thousand rubles are returned - 13% of the specified amount). These funds can be transferred to the taxpayer's account over several years (the speed of payments depends on the actual income at the place of work), but only within the specified limit. If the owner used borrowed mortgage funds to purchase housing and the loan term was 20 years, in subsequent years he will be accrued deductions as interest is paid.

Tax benefits apply only to interest payments - this does not apply to the principal amount of the debt.

The right to a deduction under the mortgage program, which the buyer uses to pay for housing, arises only when he officially takes ownership - this is documented and changes the status of the owner.

Example. In 2013, citizen Panov entered into a mortgage agreement to purchase housing in a new building. Representatives of the developer signed a contract with him. Panov received the acceptance certificate three years later. During this time, he regularly paid his mortgage, but he can only claim a deduction from contributions in 2017. After receiving the application from Panov, the tax office will calculate compensation for the period from 2013.

When completing a home purchase transaction, you should carefully read the documents. The Tax Code of the Russian Federation introduces restrictions on the duration of housing ownership at the time of purchase and sale. The owner may intentionally understate the value in the contract so that this income is not subject to tax. If the transaction price is less than 2 million rubles, the buyer may not be in the best position to receive benefits - only the information from the contract that was concluded when the transaction was completed will be considered expenses. Tax authorities will not accept additional checks and receipts as a basis for deduction.

The question often arises regarding housing, which costs a citizen a large amount in comparison with the maximum (2-3 million rubles). We will have to upset potential owners, but the law does not provide otherwise - an increase in the transaction price does not mean a proportional increase in the deduction.

If after the transaction the citizen does not receive the maximum amount of the deduction, he can declare the balance to be accrued upon the subsequent purchase of housing. But there are certain restrictions imposed by law: the housing was purchased no earlier than 2014 and has not previously participated as an object of benefit.

As for interest payments, a deduction can be obtained only for one piece of real estate purchased with borrowed funds. At the same time, the tax office does not look at whether the purchase price has reached the maximum amount of 5 million (3 million for interest + 2 million for real estate), when the deductions add up and form 650 thousand rubles (based on the amount of 260 thousand and 390 thousand .).

The following cannot be included as expenses:

1. Funds received from the state or municipalities within the framework of programs for the use of maternity capital, subsidies, grants, benefits, etc.
2. Funds received free of charge from the employer, which the citizen spent on improving living conditions.

Example. I had to spend 1,608,000 rubles to buy an apartment, of which 408 thousand rubles. contributed to the received maternity capital. In this case, to calculate the amount of the property deduction, it is necessary to take into account that it will be sold for a smaller amount than the purchase amount: 1,608,000 – 408,000 = 1.2 million rubles.

Transaction between interested parties

If residential real estate is purchased when one of the parties to the transaction is a person of retirement age, you need to pay attention to the list of persons who are considered to be interdependent. If they participate in the transaction, the deduction will not be accrued to the new owner, since it is considered “non-transparent” and may create unaccounted benefits.

Interested parties may include relatives of the potential owner - a special list contains a complete list and includes several categories. It began operating in 2012—older mechanisms were used for earlier transactions.

From this point on, the groups of interested parties began to include:

1. Husband/wife of a potential buyer.
2. Father, mother (including adopted ones).
3. Children (including those adopted into the family through adoption).
4. Brothers and sisters (including step-brothers).
5. Guardians and those in the status of wards.

Example 1. In 2016, Ivan Petrov purchased an apartment from his grandfather. According to Art. 105.1 of the Tax Code of the Russian Federation, the transaction does not relate to an agreement between related parties, therefore Ivan Petrov has the right to submit an Application for a deduction.

Example 2. In 2015, Pavel Vasilyevich bought a residential building from his mother. When requesting a tax deduction, the inspector refused to provide it on the basis of the close relationship of the parties to the transaction.

Theoretically, by going to court, it is possible to achieve recognition of the interdependent nature of the transaction, regardless of whether it is included in the list, however, this is the exception rather than the rule, and to resolve the issue, one should be guided by tax legislation.

Shares and amount of tax benefits

When residential real estate becomes joint shared ownership, the distribution of benefits occurs according to the existing shares. In this case, the maximum amount of 2 million rubles is included in the calculation if it was purchased before 2014. When an object has two owners, each returns tax on 1 million. If there are three pensioner owners, their deduction is calculated accordingly from 1/3 of the maximum amount.

In 2014, amendments were made to the law regarding shared owners and their rights. Now all shareholders can receive compensation from the maximum limit.

Example. Two pensioners, who are blood relatives, became homeowners in 2012. It cost them 4.2 million rubles. When the moment of official registration arrived, the older brother was given a share equal to 2/3, the younger brother became the owner of 1/3 of the apartment. When applying to the tax office, the elder brother will claim a benefit equal to 1,333,333 rubles (at the rate of 2/3 of 2 million), the second party to the transaction - 666,667 rubles. (1/3 of the limit). In accordance with the size of the deposit, they receive a tax deduction on their personal account.

If the transaction took place in 2015, according to changes in the law, tax authorities should start from the final cost of housing for each share owner. The eldest owns 2.8 million rubles in the purchased housing (2/3 of the transaction price), the youngest - 1/3 of the cost (1,400 thousand rubles). The elder receives a deduction within the limit (13% of 2 million), for the younger it will be 13% of the above amount.

Redistribution during the shared purchase of housing is impossible (the exception is the property of spouses) - one of the owners cannot neglect his right so that the second receives the maximum amount of deduction.

In the example given, the older person has a surplus that is not returned as a deduction, while the younger one has a smaller benefit. However, it is not possible to change them and redistribute them between owners - there is a title document where the shares are clearly indicated.

Such a transfer is not possible if, upon purchase, the pensioner becomes the owner of a share in an apartment that is jointly owned. After purchasing and registering a share equal to 1.5 million rubles, it is impossible to transfer 500 thousand rubles from the share of the second owner, who has retained his status. In addition, the deduction cannot be redistributed if one of the owners has already taken advantage of the tax compensation.

If pensioners use a mortgage program for purchases and take out shares, a similar scheme applies. The only difference is the maximum amount, equal to 3 million rubles.

Example. Two retired relatives took advantage of a mortgage offer from the bank and bought a loan apartment worth 5 million rubles. The older relative, who is assigned a share equal to 2/3 of the apartment, will subsequently apply for a deduction calculated from the amount of 3 million rubles (then the calculation is as follows: 5 * 2/3 = 3,333,333 rubles), the younger relative will receive a third of the apartment A deduction is available equal to 1,666,667 rubles (1/3 of the cost).

In the examples given, the case of unused balance arises. To achieve maximum tax relief, the taxpayer can receive it in the next housing transaction. A repeated application for the benefit is appropriate for objects that were purchased and registered as property after 2014, and were not previously included in the deduction.

The scheme with registration of shares is relevant for spouses purchasing housing. For those in a registered marriage union without a contract, when there are no specific conditions for the division of property and a general procedure applies, it can be recorded in the name of one or both spouses. The Family Code specifies information about joint property, which is paid from the general budget. In this case, both have access to a deduction, which can be distributed by mutual agreement (an Application is drawn up to confirm this fact). Also, formal ownership can be attributed to the title owner - husband or wife. Anyone who receives sole ownership of the property receives compensation by default.

Both spouses sign the document as applicants. It is compiled and submitted to the tax office once, and the conditions specified in it cannot be changed.

Each spouse can attend to filing a return for personal income tax and prepare an individual package of relevant documents. In doing so, they act as separate taxpayers. In response to applications submitted after 2014, both are awarded the maximum amount of compensation if the cost of housing is 4 million or more. When these conditions are not met, the deduction is calculated for two. If housing was purchased before 2014, compensation is 2 million for two.

Example. The couple paid 3 million rubles for the apartment. The housing was registered in the wife’s name and the benefit was not claimed until 2016. Having learned about the possibility of compensation, they decided that the working husband would receive the deduction (the wife has been a pensioner since 2011). The husband will declare the maximum amount of deduction (2 million rubles) and attach an Application to the declaration, where he will inform the tax authorities about the distribution in his favor.

How to receive the amount allocated from the state?

Currently, there are two ways to receive compensation – one-time and multiple payments. In the first case, the tax deduction is transferred in the form of a single payment - you can submit an application, as mentioned above, no earlier than the next year after making the purchase. The taxpayer provides a declaration, as well as a set of documentation, including:

1. List with a complete list of attachments.
2. Application for deduction.
3. A declaration in the prescribed form (), where he, independently or with the help of an authorized representative/specialists, makes calculations and displays the final amount of the benefit.
4. Certificate of income (one or more - for the unemployed category of persons).
5. Documents on ownership, payment of interest on a mortgage loan and other confirmation of ownership of the object to a specific person.
6. Receipts indicating the amount of construction/repair costs.
7. If necessary, a transfer and acceptance certificate.
8. Taxpayer's passport.

Most of the documents are submitted in the form of certified copies (everything except the application and personal income tax forms), but originals may be needed for confirmation. A desk audit is carried out after a period not exceeding 3 months (an additional 10 working days are allotted for making a decision). Next, the tax office requests bank details in writing or orally by telephone (subject to a positive response). After the data is transferred, the taxpayer’s account is replenished within 2-3 weeks (within no more than 1 month). An account must be opened in a Russian bank. Cash deductions are also not issued.

Sometimes tax officials ask for additional documents: for example, a marriage certificate, an application for the distribution of shares signed by the spouses, etc.

Before returning the tax, the pensioner, regardless of his current status (working, receiving additional income outside the organization, not working and having no other income), will have to complete all the necessary documents, having achieved registration of ownership of the object with the corresponding entry in Rosreestr.

If it is possible to transfer information to the tax office in person, you should use this method. In extreme cases (if a pensioner is ill or unable to travel to the tax office from a remote location), it is possible to send information by mail in a valuable letter. In this case, you will have to wait quite a long time for an answer whether the property owner filled out the forms correctly, wrote an application, certified documents, etc. It’s hard to stand in line, but when you apply in person, the inspector will point out obvious errors and suggest possible ways to correct it.

If a pensioner who purchases housing chooses a different payment method (monthly income from the employer), he can receive the first money already in the year of purchase. The application, list and set of title documents (the same package as in the first case, with the exception of income tax certificates) go to the tax office - you can submit them for consideration at any time. If the answer is positive, a notification will be sent within up to 30 days containing information about the amount and types of expenses for improving housing conditions, details of the employer, and the first stage of calculating the deduction. This notice is sent to 1 employer and gives the opportunity to pay compensation to the employee within one year.

If a pensioner works in several organizations, it is more convenient to send an application for a deduction through the budget (1 scheme with revenues from the Federal Tax Service). One way or another, when unused balances arise and information about the corresponding accruals is submitted, supporting documents are usually not required.

When can a pensioner be denied compensation?

A desk audit has several grounds for refusing an income tax refund:

1. The income declaration or certificate contains contradictory information and errors in mathematical calculations.
2. According to the documents received, it is not possible to apply the general scheme for obtaining a deduction to the applicant (the land plot that was purchased does not belong to the required category, or the object has previously participated in the calculation of tax benefits, etc.).
3. The housing was purchased at the expense of the employer, despite the fact that it was registered in the name of the employee, or was paid for from budget funds (state programs, subsidies, etc.) - the preferential treatment applies only to objects on which they spent their own funds.
4. A transaction between interdependent or work-related persons has been discovered (subordinates and the manager are in close connection).
5. The applicant is not a resident of the Russian Federation (if he wants to receive a deduction for a specific period and often travels, he must monitor the length of his stay in the country - it must last at least 183 days within this period).
6. Unofficial “black” income, lack of employment column.
7. When transferring a deduction, there is actual income in at least one period of the year when the accrual occurs - if this is not observed, the deduction will be denied (such cases arise when a person has been retired for the entire year and has no third-party income).