1 paragraph of Article 220 of the Code. Tax deduction for pensioners

1) in the amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, owned by the taxpayer for less than three years, but not exceeding in total 1,000,000 rubles, as well as in amounts received in the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding 125,000 rubles.

Article 220. Property tax deductions

When selling residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses and land plots and shares in the said property, owned by the taxpayer for three years or more, as well as when selling other property owned by the taxpayer for three years and Moreover, the property tax deduction is provided in the amount received by the taxpayer upon the sale of the said property.

When selling a share (its part) in the authorized capital of an organization, when assigning the rights of claim under an agreement on participation in shared construction (an agreement on investment in shared construction or under another agreement related to shared construction), the taxpayer is also entitled to reduce the amount of his taxable income by the amount of actually produced them and documented expenses associated with the receipt of these incomes.

2.

3.

ST. 220 of the Tax Code of the Russian Federation until 2014

Note!

Note

For example, Yu.I. Kirsanov in 2011 entered into an agreement with Beta LLC for participation in shared construction in order to purchase a one-room apartment (without finishing) and made a payment in the amount of 1,000,000 rubles on it. He also paid for the services of Gamma LLC for the repair of the purchased apartment in the amount of 300,000 rubles. At the end of 2012

Article 220 of the Tax Code of the Russian Federation. property tax deduction

Yu.I. Kirsanov ceded the right to claim under the agreement on participation in shared construction to a third party, having received an income of 1,500,000 rubles.

Note!

Consider also the situation when a participant leaves an LLC and he is given property, the value of which corresponds to the actual value of his share in the company (clause 6.1, article 23 of the Federal Law of February 8, 1998 N 14-FZ "On Limited Liability Companies"). Upon the subsequent sale of the said property, an individual has the right to reduce the received income for expenses in the amount of the actual value of the share from which personal income tax was paid (Letter of the Ministry of Finance of Russia dated 03.26.2013 N 03-04-05 / 4-286).

Tax Code of the Russian Federation Article 220. Property tax deductions 1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions: The provision of subparagraph 1 of paragraph 1 of Article 220, in accordance with which, upon the sale of property owned by the taxpayer for three years or more, the property tax deduction is provided in the amount received by the taxpayer upon the sale of the said property, in conjunction with the provisions of paragraph 1 of Article 256 of the Civil Code Russian Federation and paragraphs 1 and 2 of Article 34 of the Family Code of the Russian Federation - in their constitutional and legal sense, cannot be applied without taking into account the grounds provided for by civil and family legislation and the moment when the right of ownership to the relevant property of the taxpayer arises when determining the period during which the property alienated by the taxpayer was in his ownership (Determination of the Constitutional Court of the Russian Federation dated 02.11.2006 No. 444-O).

The provisions of paragraph two of subparagraph 1 of paragraph 1 of Article 220 as amended by Federal Law No. 216-FZ of July 24, 2007 apply to legal relations that arose from January 1, 2007.

When selling property that is in common share or common joint ownership, the corresponding amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property in common joint ownership ).

The provisions of this subparagraph shall not apply to income received individual entrepreneurs from the sale of property in connection with their entrepreneurial activity.

When selling shares (interests, shares) received by the taxpayer during the reorganization of organizations, the period of their ownership by the taxpayer is calculated from the date of acquisition of the shares (interests, shares) of the organizations being reorganized;

2) in the amount spent by the taxpayer on new construction or acquisition on the territory of the Russian Federation of a residential house, apartment, room or share (s) in them, in the amount of actually incurred expenses, as well as in the amount used to pay interest on targeted loans (credits ) received from credit and other organizations of the Russian Federation and actually spent by him on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (s) in them.

The actual costs of new construction or the acquisition of a residential building or a share (s) in it may include:

expenses for the development of design and estimate documentation;

expenses for the purchase of building and finishing materials;

expenses for the acquisition of a residential building, including unfinished construction;

expenses associated with works or services for construction (completion of a house that has not been completed) and finishing;

expenses for connection to networks of electricity, water, gas supply and sewerage or the creation of autonomous sources of electricity, water, gas supply and sewerage.

The actual expenses for the acquisition of an apartment, room or share (shares) in them may include:

expenses for the acquisition of an apartment, a room, a share (shares) in them or the rights to an apartment, a room in a house under construction;

expenses for the purchase of finishing materials;

expenses for work related to the decoration of the apartment, room.

Acceptance for the deduction of expenses for the completion and finishing of the acquired house or the finishing of the acquired apartment, room is possible if the contract on the basis of which such an acquisition was made indicates the acquisition of an unfinished building, apartment, room (rights to an apartment, room) without finishes or shares (shares) in them.

Overall size property tax deduction provided for by this subparagraph may not exceed 1,000,000 rubles, excluding amounts used to repay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer on new construction or acquisition on the territory of the Russian Federation Federation of a residential building, apartment, room or share (s) in them.

To confirm the right to a property tax deduction, the taxpayer submits:

when building or acquiring a residential building (including one that has not been completed) or a share (s) in it - documents confirming the ownership of the residential building or a share (s) in it;

when acquiring an apartment, a room, a share (shares) in them or rights to an apartment, a room in a house under construction - an agreement on the acquisition of an apartment, a room, a share (shares) in them or rights to an apartment, a room in a house under construction, an act on the transfer of an apartment, rooms, shares (shares) in them to the taxpayer or documents confirming the ownership of the apartment, room or share (shares) in them.

The specified property tax deduction is provided to the taxpayer on the basis of a written application of the taxpayer, as well as payment documents drawn up in the prescribed manner and confirming the fact of payment Money by the taxpayer for the expenses incurred (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the seller's address and passport data and other documents).

When acquiring property into common shared or common joint ownership, the amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners in accordance with their share (shares) of ownership or with their written application (in the event of the acquisition of a residential building, apartment, room in joint property).

The provisions of the nineteenth paragraph of subparagraph 2 of paragraph 1 of Article 220 (as amended by

Ask a question to the duty lawyer,

Federal Law No. 284-FZ of November 29, 2007) shall enter into force on January 1, 2008, but not earlier than one month after the date of official publication and not earlier than the 1st day of the next tax period for personal income tax (published in the "Collection of Legislation of the Russian Federation" - 03.12.2007, in "Rossiyskaya Gazeta" - 04.12.2007). These provisions apply to legal relations that have arisen since January 1, 2008.

The property tax deduction provided for by this subparagraph shall not apply in cases where the payment of expenses for the construction or acquisition of a residential building, apartment, room or share (s) in them for the taxpayer is made at the expense of employers or other persons, maternity (family) capital aimed at ensuring the implementation of additional measures of state support for families with children, at the expense of payments provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, as well as in cases where the transaction for the sale of a residential building, apartment, room or share (share) in them takes place between individuals, which are interdependent in accordance with Article 20 of this Code.

Repeated granting to the taxpayer of the property tax deduction provided for by this subparagraph is not allowed.

If a property tax deduction cannot be used in full in a tax period, its balance may be transferred to subsequent tax periods until it is fully used.

2. Property tax deductions (with the exception of property tax deductions for operations with securities) are provided on the basis of a written application of a taxpayer when he submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article.

A property tax deduction when determining the tax base for transactions with securities is provided in the manner prescribed by Article 214.1 of this Code.

3. The property tax deduction provided for by subparagraph 2 of paragraph 1 of this article may be granted to the taxpayer before the end of the tax period when he applies to the employer (hereinafter referred to in this paragraph as the tax agent), provided that the taxpayer's right to the property tax deduction is confirmed by the tax authority in the form approved by the federal executive authority authorized to control and supervise taxes and fees.

The taxpayer has the right to receive a property tax deduction from one tax agent of his choice. The tax agent is obliged to provide a property tax deduction upon receipt from the taxpayer of a confirmation of the right to a property tax deduction issued by the tax authority.

The right of a taxpayer to receive a property tax deduction from a tax agent in accordance with this paragraph must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of submission of a written application by the taxpayer, documents confirming the right to receive a property tax deduction, which are specified in subparagraph 2 paragraph 1 of this article.

If, at the end of the tax period, the amount of the taxpayer's income received from the tax agent turned out to be less than the amount of the property tax deduction determined in accordance with subparagraph 2 of paragraph 1 of this article, the taxpayer has the right to receive a property tax deduction in the manner provided for in paragraph 2 of this article.

Article 220. Property tax deductions. ————————————————————————

federal law dated 07.07.2003 N 110-FZ, paragraph 1 of Article 220 was amended, the effect of which applies to legal relations that arose from January 1, 2003. See the text of paragraph 1 of Article 220, subject to these changes.

Property tax deductions - Article 220 of the Tax Code of the Russian Federation as amended for 2018 with comments

1. When determining the size of the tax base in accordance with paragraph 2 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions:
In the official text of the document, apparently, a misprint was made: it means paragraph 3 of Article 210, and not paragraph 2 of Article 210. 1) in the amounts received by the taxpayer in the tax period from the sale of residential buildings, owned by the taxpayer for less than five years, but not exceeding 1,000,000 rubles in total, as well as in the amount received in the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding 125,000 rubles. When selling residential houses, apartments, dachas, garden houses and land plots owned by the taxpayer for five years or more, as well as other property owned by the taxpayer for three years or more, the property tax deduction is granted in the amount received by the taxpayer upon the sale of the specified property.
Instead of using the right to receive a property tax deduction provided for by this subparagraph, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him in connection with the receipt of these incomes, except for the sale by the taxpayer of his securities.
Features of determining the tax base, calculating and paying tax on income from transactions with securities and transactions with financial instruments of futures transactions, the underlying asset for which are securities, are established by Article 214.1 of this Code.
(As amended by Federal Law No. 71-FZ of May 30, 2001)
The paragraph is excluded. - Federal Law of May 30, 2001 N 71-FZ.
When selling property that is in common share or common joint ownership, the corresponding amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property in common joint ownership ).
The provisions of this subparagraph do not apply to income received by individual entrepreneurs from the sale of property in connection with their entrepreneurial activities; On the refusal to accept for consideration a complaint about declaring subparagraph 2 of paragraph 1 of Article 220 as not in conformity with the Constitution of the Russian Federation, see Ruling of the Constitutional Court of the Russian Federation of March 10, 2005 N 63-O. 2) in the amount spent by the taxpayer on new construction or the acquisition of a residential building or apartment in the Russian Federation, in the amount of actual expenses incurred, as well as in the amount used to pay off interest on mortgage loans received by the taxpayer in banks of the Russian Federation and actually spent by him for new construction or acquisition in the Russian Federation of a residential building or apartment.
On the issue concerning the provision of a property tax deduction on the basis of subparagraph 2 of paragraph 1 of Article 220, see letters of the Ministry of Taxation of the Russian Federation dated May 28, 2002 N 04-1-06 / 561-U452 and dated March 22, 2002 N SA-6-04 / 341. The total amount of the property tax deduction provided for by this subparagraph may not exceed 600,000 rubles, excluding amounts used to pay interest on mortgage loans received by a taxpayer in banks of the Russian Federation and actually spent by him on new construction or the acquisition of a residential building in the Russian Federation or apartments.
The specified property tax deduction is provided to the taxpayer on the basis of a written application of the taxpayer and documents confirming the ownership of the acquired (constructed) residential house or apartment, as well as payment documents drawn up in the prescribed manner, confirming the fact of payment of funds by the taxpayer (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport data of the seller and other documents).
(as amended by Federal Law No. 166-FZ of December 29, 2000)
When acquiring property in common shared or common joint ownership, the amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners in accordance with their share of ownership or with their written application (in the case of acquiring a residential house or apartment in common joint ownership).
The property tax deduction provided for by this subparagraph shall not apply in cases where the payment of expenses for the construction or acquisition of a residential house or apartment for a taxpayer is made at the expense of employers or other persons, as well as in cases where a transaction for the purchase and sale of a residential house or apartment is made between individuals who are interdependent in accordance with paragraph 2 of Article 20 of this Code.
Repeated granting to the taxpayer of the property tax deduction provided for by this subparagraph is not allowed.
If a property tax deduction cannot be used in full in a tax period, its balance may be transferred to subsequent tax periods until it is fully used.
2. Property tax deductions (with the exception of property tax deductions for transactions with securities) are provided on the basis of a written application of the taxpayer when he submits a tax return to the tax authorities at the end of the tax period.
(as amended by Federal Laws No. 166-FZ of December 29, 2000, No. 71-FZ of May 30, 2001)
A property tax deduction when determining the tax base for transactions with securities is provided in the manner prescribed by Article 214.1 of this Code.
(paragraph introduced by Federal Law No. 71-FZ of May 30, 2001)

Return to the section Legislation of the Russian Federation

Tax Code of the Russian Federation Article 220. Property tax deductions 1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions: The provision of subparagraph 1 of paragraph 1 of Article 220, according to which, upon the sale of property owned by the taxpayer for three years or more, the property tax deduction is provided in the amount received by the taxpayer upon the sale of the said property, in conjunction with the provisions of paragraph 1 of Article 256 of the Civil Code of the Russian Federation and Clauses 1 and 2 of Article 34 of the Family Code of the Russian Federation - in their constitutional and legal sense, cannot be applied without taking into account the grounds provided for by civil and family legislation and the moment when the right of ownership to the relevant property of the taxpayer arises when determining the period during which the property alienated by the taxpayer was in his property (Determination of the Constitutional Court of the Russian Federation dated 02.11.2006 No. 444-O).

1) in the amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, owned by the taxpayer for less than three years, but not exceeding in total 1,000,000 rubles, as well as in amounts received in the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding 125,000 rubles. When selling residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses and land plots and shares in the said property, owned by the taxpayer for three years or more, as well as when selling other property owned by the taxpayer for three years and Moreover, the property tax deduction is provided in the amount received by the taxpayer upon the sale of the said property.

The provisions of paragraph two of subparagraph 1 of paragraph 1 of Article 220 as amended by Federal Law No. 216-FZ of July 24, 2007 apply to legal relations that arose from January 1, 2007.

Instead of using the right to receive a property tax deduction provided for by this subparagraph, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him in connection with the receipt of these incomes, except for the sale by the taxpayer of his securities. When selling a share (its part) in the authorized capital of an organization, when assigning the rights of claim under an agreement on participation in shared construction (an agreement on investment in shared construction or under another agreement related to shared construction), the taxpayer is also entitled to reduce the amount of his taxable income by the amount of actually produced them and documented expenses associated with the receipt of these incomes.

When selling property that is in common share or common joint ownership, the corresponding amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property in common joint ownership ).

The provisions of this subparagraph do not apply to income received by individual entrepreneurs from the sale of property in connection with their entrepreneurial activities.

When selling shares (interests, shares) received by the taxpayer during the reorganization of organizations, the period of their ownership by the taxpayer is calculated from the date of acquisition of the shares (interests, shares) of the organizations being reorganized;

2) in the amount spent by the taxpayer on new construction or acquisition on the territory of the Russian Federation of a residential house, apartment, room or share (s) in them, in the amount of actually incurred expenses, as well as in the amount used to pay interest on targeted loans (credits ) received from credit and other organizations of the Russian Federation and actually spent by him on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (s) in them.

The actual costs of new construction or the acquisition of a residential building or a share (s) in it may include:

expenses for the development of design and estimate documentation;

expenses for the purchase of building and finishing materials;

expenses for the acquisition of a residential building, including unfinished construction;

expenses associated with works or services for construction (completion of a house that has not been completed) and finishing;

expenses for connection to networks of electricity, water, gas supply and sewerage or the creation of autonomous sources of electricity, water, gas supply and sewerage.

The actual expenses for the acquisition of an apartment, room or share (shares) in them may include:

expenses for the acquisition of an apartment, a room, a share (shares) in them or the rights to an apartment, a room in a house under construction;

expenses for the purchase of finishing materials;

expenses for work related to the decoration of the apartment, room.

Acceptance for the deduction of expenses for the completion and finishing of the acquired house or the finishing of the acquired apartment, room is possible if the contract on the basis of which such an acquisition was made indicates the acquisition of an unfinished building, apartment, room (rights to an apartment, room) without finishes or shares (shares) in them.

The total amount of the property tax deduction provided for by this subparagraph may not exceed 1,000,000 rubles, excluding amounts used to repay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer on new construction or acquisition of territory of the Russian Federation of a residential building, apartment, room or share (s) in them.

To confirm the right to a property tax deduction, the taxpayer submits:

when building or acquiring a residential building (including one that has not been completed) or a share (s) in it - documents confirming the ownership of the residential building or a share (s) in it;

when acquiring an apartment, a room, a share (shares) in them or rights to an apartment, a room in a house under construction - an agreement on the acquisition of an apartment, a room, a share (shares) in them or rights to an apartment, a room in a house under construction, an act on the transfer of an apartment, rooms, shares (shares) in them to the taxpayer or documents confirming the ownership of the apartment, room or share (shares) in them.

The specified property tax deduction is provided to the taxpayer on the basis of a written application of the taxpayer, as well as payment documents drawn up in the prescribed manner and confirming the fact that the taxpayer has paid money for the expenses incurred (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales receipts and cash receipts, acts on the purchase of materials from individuals with the indication of the address and passport data of the seller and other documents).

When acquiring property into common shared or common joint ownership, the amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners in accordance with their share (shares) of ownership or with their written application (in the event of the acquisition of a residential building, apartment, room in joint property).

The provisions of paragraph nineteen, subparagraph 2 of paragraph 1 of Article 220 (as amended by Federal Law No. 284-FZ of November 29, 2007) shall enter into force on January 1, 2008, but not earlier than one month after the date of official publication and not earlier than 1- 1st day of the next tax period for personal income tax (published in the "Collection of Legislation of the Russian Federation" - 03.12.2007, in "Rossiyskaya Gazeta" - 04.12.2007). These provisions apply to legal relations that have arisen since January 1, 2008.

The property tax deduction provided for by this subparagraph shall not apply in cases where the payment of expenses for the construction or acquisition of a residential building, apartment, room or share (s) in them for the taxpayer is made at the expense of employers or other persons, maternity (family) capital aimed at ensuring the implementation of additional measures of state support for families with children, at the expense of payments provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, as well as in cases where the transaction for the sale of a residential building, apartment, room or share (shares) in them is committed between individuals who are interdependent in accordance with Article 20 of this Code.

Repeated granting to the taxpayer of the property tax deduction provided for by this subparagraph is not allowed.

If a property tax deduction cannot be used in full in a tax period, its balance may be transferred to subsequent tax periods until it is fully used.

2. Property tax deductions (with the exception of property tax deductions for operations with securities) are provided on the basis of a written application of a taxpayer when he submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article.

A property tax deduction when determining the tax base for transactions with securities is provided in the manner prescribed by Article 214.1 of this Code.

3. The property tax deduction provided for by subparagraph 2 of paragraph 1 of this article may be granted to the taxpayer before the end of the tax period when he applies to the employer (hereinafter referred to in this paragraph as the tax agent), provided that the taxpayer's right to the property tax deduction is confirmed by the tax authority in the form approved by the federal executive authority authorized to control and supervise taxes and fees.

The taxpayer has the right to receive a property tax deduction from one tax agent of his choice.

Art. 220 of the Tax Code of the Russian Federation (2017): questions and answers

The tax agent is obliged to provide a property tax deduction upon receipt from the taxpayer of a confirmation of the right to a property tax deduction issued by the tax authority.

The right of a taxpayer to receive a property tax deduction from a tax agent in accordance with this paragraph must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of submission of a written application by the taxpayer, documents confirming the right to receive a property tax deduction, which are specified in subparagraph 2 paragraph 1 of this article.

If, at the end of the tax period, the amount of the taxpayer's income received from the tax agent turned out to be less than the amount of the property tax deduction determined in accordance with subparagraph 2 of paragraph 1 of this article, the taxpayer has the right to receive a property tax deduction in the manner provided for in paragraph 2 of this article.

ST. 220 of the Tax Code of the Russian Federation until 2014

Note!

The text of this section corresponds to the provisions of Art. 220 of the Tax Code of the Russian Federation as amended until 2014

The changes made to Art. 220 of the Tax Code of the Russian Federation by Law N 212-FZ, it is not taken into account.

Article 220 of the Tax Code of the Russian Federation, as amended, effective from January 1, 2014, directly enshrines the right to a property deduction upon the sale of a share (its part) in the authorized capital of an organization, assignment of rights of claim under contracts related to shared construction (clause 1 clause 1 article 220 of the Tax Code of the Russian Federation).

Until 2014 Art. 220 of the Tax Code of the Russian Federation did not contain such provisions. Subparagraph 1 of paragraph 1 of Art. 220 of the Tax Code of the Russian Federation allowed to receive a deduction only for the sale of various types of property, and not property rights. Therefore, the property tax deduction was not applied to income from the sale (assignment) of such property rights as a share in the authorized capital and the right to claim under contracts related to shared construction (clause 2 of article 38, clause 1 of clause 1 of article 220 Tax Code of the Russian Federation).

The legitimacy of this approach was confirmed by the highest judicial instances. In particular, the Constitutional Court of the Russian Federation in its Ruling of June 21, 2011 N 922-O-O indicated that the list of objects for the sale of which a property deduction is applied was established by the legislator. The fact that this list does not contain rights under a shared construction agreement does not violate the rights of taxpayers. See also Letter of the Ministry of Finance of Russia No. 03-04-05-01/750 of October 21, 2009;

The inability to receive a property deduction when selling a share (stakes) in the authorized capital of an organization was confirmed by the Rulings of the Supreme Court of the Russian Federation dated 01/29/2010 N 5-B10-5, dated 11/18/2009 N 18-B09-63.

Note

Note that income received from the sale (redemption) of shares (shares) in the authorized capital is not subject to personal income tax Russian organization if they were owned by an individual for more than five years (clause 17.2 of article 217 of the Tax Code of the Russian Federation). This rule applies to shares (shares) acquired starting from January 1, 2011 (clause 7, article 5 of Law N 395-FZ, Letter of the Ministry of Finance of Russia dated October 27, 2011 N 03-04-06 / 4-288). The exemption from personal income tax applies only to acquired shares (shares). If they are obtained in another way (for example, when increasing the authorized capital of the organization at the expense of its property), then the benefit does not apply (Letter of the Ministry of Finance of Russia dated 01.02.2011 N 03-04-05 / 0-48).

However, income from the sale of a share in the authorized capital, from the assignment of the right to claim under an equity participation agreement in construction, could be reduced by expenses related to the income received. This follows directly from para. 2 pp. 1 p. 1 art. 220 of the Tax Code of the Russian Federation.

Income from the assignment of rights under an equity participation agreement in construction could be reduced by the costs incurred (Letter of the Ministry of Finance of Russia dated 06/01/2012 N 03-04-05 / 9-674):

- under the agreement of participation in shared construction;

- for the repair and decoration of the apartment, made by the taxpayer before the conclusion of the contract for the assignment of rights;

- for the payment of interest on targeted loans (credits) spent on the acquisition of rights of claim under an agreement on participation in shared construction (see also Letter of the Federal Tax Service of Russia dated 09.04.2013 N ED-3-3 / 1250@).

For example, Yu.I. Kirsanov in 2011 entered into an agreement with Beta LLC for participation in shared construction in order to purchase a one-room apartment (without finishing) and made a payment in the amount of 1,000,000 rubles on it. He also paid for the services of Gamma LLC for the repair of the purchased apartment in the amount of 300,000 rubles. At the end of 2012 Yu.I. Kirsanov ceded the right to claim under the agreement on participation in shared construction to a third party, having received an income of 1,500,000 rubles.

Yu.I. Kirsanov is not entitled to declare a property deduction provided on the basis of par. 1 pp. 1 p. 1 art. 220 of the Tax Code of the Russian Federation. However, he can reduce the income received from the assignment of the right to claim by expenses in the amount of 1,300,000 rubles.

Income received from the sale of a share (stakes) in the authorized capital of an organization could be reduced:

- for expenses related to the acquisition of a share (stakes) in the authorized capital of an organization (Letters of the Ministry of Finance of Russia dated 05.12.2012 N 03-04-05 / 4-1368, the Federal Tax Service of Russia dated 06.04.2011 N KE-4-3 / 5392@, Federal Tax Service of Russia for Moscow dated November 28, 2008 N 18-14/4/110291). Note that such expenses can be made not only in cash, but also in other property. In particular, securities can be transferred as payment for a share in the authorized capital, the acquisition costs of which will be an expense that reduces the income received from the sale of the share (stakes) (Letter of the Ministry of Finance of Russia dated December 13, 2010 N 03-04-05 / 2-725 ).

Note!

Income-reducing expenses do not include personal income tax paid by the taxpayer:

- in case of gratuitous receipt of a share in the authorized capital (Letter of the Federal Tax Service of Russia for Moscow dated 01.03.2010 N 20-14/4/020643@);

- receiving a share in the event of distribution of shares in the authorized capital when other participants leave the organization (Letter of the Federal Tax Service of Russia for Moscow dated May 14, 2010 N 20-14/4/050808@);

- contributions (contributions) additionally made to the authorized capital, subject to registration of an increase in the authorized capital (Letters of the Ministry of Finance of Russia dated 06/26/2008 N 03-04-05-01 / 224, the Federal Tax Service of Russia dated 04/06/2011 N KE-4-3 / 5392@ , Federal Tax Service of Russia for Moscow dated November 28, 2008 N 18-14 / 4 / 110291);

– notary services, commission fees, etc. (Letters of the Ministry of Finance of Russia dated March 2, 2007 N 03-04-06-01 / 54, the Federal Tax Service of Russia dated December 18, 2006 N 04-2-02 / 753 @ (p. 1)).

When selling a part of a share in the authorized capital, the income received was allowed to be reduced by expenses incurred when acquiring a share, in proportion to the part of the share being sold (Letters of the Ministry of Finance of Russia dated 06.12.2012 N 03-04-05 / 4-1370, dated 01.06.2010 N 03-04 -05/2-303).

It is important to note that it is possible to reduce the income received from the sale of a share in the authorized capital or the right to claim under an equity participation agreement in construction or under another agreement related to shared construction for expenses only if there are documents confirming the expenses incurred (paragraph 2 of paragraph 1 clause 1 article 220 of the Tax Code of the Russian Federation). Otherwise, personal income tax will need to be calculated from the amount of income received.

In relation to this situation, the Ministry of Finance of Russia noted that the law does not provide for a decrease in the amount of income received from the sale of a share in the authorized capital of an organization by the nominal value of such a share in the absence of documents confirming the expenses (Letter of 06/28/2011 N 03-04-05 / 3- 452).

However, the regulatory authorities made an exception to this rule. Let us cite the situation considered in the Letter of the Ministry of Finance of Russia dated February 26, 2013 N 03-04-05 / 4-129: the taxpayer transferred in payment for shares in the authorized capital of the organization land plot. Since the site was used in the business activities of the organization, the financial department allowed the taxpayer to take into account its cadastral value, determined on the date the property was added to the authorized capital, as expenses that reduce income from the sale of the share.

Let us also consider the situation when a participant leaves an LLC and he is given property, the value of which corresponds to the actual value of his share in the company (p.

Article 220 of the Tax Code of the Russian Federation. property tax deductions

6.1 Art. 23 of the Federal Law of February 8, 1998 N 14-FZ "On Limited Liability Companies"). Upon the subsequent sale of the said property, an individual has the right to reduce the received income for expenses in the amount of the actual value of the share from which personal income tax was paid (Letter of the Ministry of Finance of Russia dated 03.26.2013 N 03-04-05 / 4-286).

Article 220 of the Tax Code of the Russian Federation: official text

Article 220 of the Tax Code of the Russian Federation: questions and answers

Art. 220 Tax Code of the Russian Federation is of great interest to individuals, because it allows you to save on the purchase or construction of real estate, mortgage interest, as well as reduce income from the sale of any other property. However, very often difficult questions arise, how to exercise your right to a deduction in a given situation. We will answer the most common of them in our article.

When does a property tax deduction arise (clause 1 of article 220 of the Tax Code of the Russian Federation)?

Not every individual is aware that he has the opportunity to reduce income tax using the deduction. This opportunity arises for the following reasons:

• When selling any property object of real estate, shares in the specified object, if the property is sold before the expiration of the period after which the income from its sale is not taxed at all (Article 217.1 of the Tax Code of the Russian Federation). For property acquired before 2016, this period is 3 years. And in relation to objects acquired since 2016, the holding period has been increased to 5 years, while the 3-year period has been retained for certain specific cases of obtaining property (clause 3 of article 217.1 of the Tax Code of the Russian Federation).
• When selling movable property owned for less than 3 years.

Example

A citizen in 2017 sold an apartment, the owner of which was less than 2 years. Subject to the provisions of the considered Article. 220 of the Tax Code of the Russian Federation, he has the right to apply a deduction of up to 1,000,000 rubles.

And if an individual in 2017 sold, for example, a car that he owned for 1 year, you can also exercise your right to a deduction in the amount of up to 250,000 rubles.

IMPORTANT!When selling common ownership, each of the owners of a share can use a deduction in the amount of 1,000,000 rubles if the shares are sold separately (letters of the Ministry of Finance of Russia dated June 24, 2016 No. 03-04-05 / 36856,dated May 30, 2016 No. 03-04-05/30955,No. 03-04-05/9-236 of 15.03.2013, Federal Tax Service of Russia No. SA-4-7/12693@ of 17.07.2015, No. ED-4-3/13576@ of 25.07.2013, No. 02.11.2012 ED-4-3/18611@).

• When buying a plot of land, real estate for the needs of the state or municipality.
• If an individual becomes the owner of any of the immovable things.

Example

An individual purchased a room in 2017. From the date of issuance of a certificate of ownership, an individual has the right to reduce his income before taxation by a maximum of 2,000,000 rubles.

• When applying for a loan in order to purchase or build an apartment, house, buy a land plot.

Example

A citizen in 2017 issued a mortgage loan. He has the right to return personal income tax from the amount of interest paid, if he applies for such a deduction for the first time.

IMPORTANT!The deduction on interest paid can reduce the taxable base for personal income tax by no more than 3,000,000 rubles.

For information on how the deduction rules for purchased housing have changed, read the article. "Tax deduction when buying an apartment - changes 2015-2017" .

What list of documents is required for the deduction for the purchase of housing?

The main list is:

• from certificate 2-NDFL - to confirm income and tax paid;
• payments to justify the expenses.

Read more about the form 2-personal income tax in the material “Help 2-NDFL 2016-2017: what does it look like and what is it for?” .

Taking into account the types of transactions, tax authorities may also require the following packages of documents (subclause 7, clause 3, article 220 of the Tax Code of the Russian Federation).

If buying a house:

• contract for the purchase of a house;
• substantiation of its belonging to an individual.

If an apartment is purchased:

• purchase agreement;
• proof of ownership.

If the apartment was purchased under DDU:

• deed of transfer (letter of the Ministry of Finance of Russia dated July 8, 2016 No. 03-04-05 / 40267).

IMPORTANT! If the guardian of a minor uses his part for deduction, you must also attach a conclusion from the guardianship authorities, indicating guardianship (guardianship).

What is the list of interest documents?

The list of papers in this case is as follows:

• loan contract (with payment schedule);
• bank certificate of interest repayment (original).

IMPORTANT! The certificate is issued by the bank at the request of an individual.

Deduction at work: what is needed for this?

The deduction for expenses for the purchase of real estate (including mortgage interest) can be returned both through the IFTS (by submitting a declaration there at the end of the year of purchase) and at the place of work. The deduction at the place of work makes it possible not to wait for the end of the year in which the right to the deduction arose. The list of documents is minimal:

• the contract from which the subject of the transaction is visible;
• a document indicating that the object belongs to an individual;
• a statement confirming the right to a personal income tax refund from a salary.

About which document has become mandatory since 2016 to confirm ownership, read the material “The officials reminded how to confirm the deduction for the purchase of an apartment now” .

These documents are sent to the IFTS, which, in turn, within 30 days from the date of their sending, issues a notification of the possibility of receiving a deduction. This paper, together with an application for a deduction, is given by an individual at work to the employee responsible for payroll. From that time on, the employer ceases to withhold personal income tax from the applicant's income.

IMPORTANT! It is necessary to request confirmation of the deduction from the Federal Tax Service annually. To do this, they submit an application and a certificate 2-NDFL (letter of the Ministry of Finance of Russia dated April 22, 2015 No. 03-04-05 / 23108).

How to return personal income tax, working in 2 different places?

It happens that an individual is listed in more than one company. In this case, you can ask for reimbursement for each of the jobs. This possibility is enshrined in paragraph 8 of Art. 220 of the Tax Code of the Russian Federation. At the same time, it is necessary to prescribe the amounts for the distribution of compensation for all places of work, taking into account which the inspection will generate notifications for each employer.

Example

Kruglov A. S. is listed in 2 companies. In April 2017, he purchased an apartment and decided to get a tax refund for each of his jobs. Kruglov submitted applications to employers indicating the splitting of the deduction - 1,500,000 and 500,000 rubles.

IMPORTANT! The employee will not receive a return at work for previous periods. The return of the deduction for previous years is carried out only through the IFTS (letter of the Ministry of Finance of Russia dated July 20, 2015 No. 03-04-05 / 41417).

Read about the features of granting a deduction, which was not applied for at the beginning of the year, in the article. “How to provide a property deduction if the employee applied for it not from the beginning of the year?” .

How to get a tax deduction?

To receive a deduction for the purchase of real estate through the IFTS, they collect exactly the same package of documents, but additionally draw up a tax return for the year of purchase.

These papers are submitted to the tax authority by April 30 of the year following the year of purchase, after which a desk audit begins, which lasts 3 months (Article 88 of the Tax Code of the Russian Federation). At the end of the specified period, the INFS within another 1 month makes a decision on the return or non-return of personal income tax. If the decision is made in favor of the applicant, then the funds are transferred to the individual.

Are interest on a consumer loan aimed at purchasing an apartment subject to deduction?

This type of loan does not fall under the term "target loan", which means that the interest on it does not form the amount to be reimbursed. This conclusion also follows from the comments of the Ministry of Finance of Russia dated March 25, 2011 No. 03-04-05 / 7-187.

What to do with the unused reimbursement for the interest of the new mortgage contract, if the limit is 3,000,000 rubles. was not exhausted?

The remaining part burns out and is not taken into account for new mortgages due to the fact that this type of compensation is valid only for 1 unit of property (clause 8 of article 220 of the Tax Code of the Russian Federation).

IMPORTANT! The main deduction is used until the maximum amount of 2,000,000 rubles provided for by the Tax Code of the Russian Federation is reached.

Is it possible to count on a deduction for interest if a new housing is purchased, and the “body” of the deduction has already been used earlier?

If the 2nd apartment appeared after 2014, there will be a refund. A similar conclusion is contained in the explanations of the fiscal services (letter of the Federal Tax Service of Russia dated May 21, 2015 No. BS-4-11 / 8666).

Example

In 2013, Volkov B.V. acquired an apartment, and for 2014-2016, on the basis of the declaration, the tax authorities reimbursed him personal income tax in the amount of 260,000 rubles. In 2016, he got a 2nd apartment (he took a loan). Since 2016, Volkov can safely claim a return on interest under a loan contract.

Can I continue to claim a deduction for a sold property?

Individuals retain the right to deduct even for the sold object, since they have already incurred the costs and the property has been registered. The fact that in future periods the individual will not own this property does not play a role. Justification - in the explanations of the Ministry of Finance of Russia dated January 31, 2012 No. 03-04-05 / 5-90.

For information on whether it is possible to receive a deduction upon sale if the property is the result of an exchange, read the article “Is a personal income tax deduction possible when selling an apartment received under an exchange agreement?” .

From what time can I start using the deduction for an apartment purchased under the DDU?

An individual who has become an owner when participating in shared construction should be reimbursed tax, taking into account the date of the transfer act (letters of the Ministry of Finance of Russia dated July 22, 2015 No. 03-04-05 / 42075, the Federal Tax Service of Russia dated May 25, 2009 No. @).

The apartment was purchased from a spouse: is it possible to recover personal income tax?

The purchase of something by a husband from his wife and vice versa, under the current legislation, is regarded as a transaction between interdependent persons. This prohibits the implementation of operations for the reimbursement of personal income tax (clause 5, article 220 of the Tax Code of the Russian Federation). Also, such procedures are not possible with the participation of parents (including guardians) and their children.

IMPORTANT! If the parties to the sale transaction are the wife (husband) and the parent of the husband (wife), the reimbursement is issued in the same way as the standard situation (letter of the Ministry of Finance of Russia dated July 13, 2015 No. 03-04-07 / 40094).

What do the provisions of paragraph 10 of Art. 220 of the Tax Code of the Russian Federation (with comments on the application)?

• If the property appeared in the year of retirement or earlier, the balance of compensation is distributed over the previous 3 years (letter of the Ministry of Finance of Russia dated 07/01/2016 No. 03-04-05 / 38736).

Example

Ivanov I. S. acquired an apartment in 2016, and in 2017 he stopped working due to reaching the retirement threshold. The rest of the deduction is posted for 2014-2016. If there was a refund for 2016, then the deduction is applicable for 2014 and 2015.

IMPORTANT! The balance is distributed exclusively over previously undeclared periods.

• If a person became the owner of real estate at retirement age, a return is also possible for a 3-year period before the year of acquisition (letters of the Ministry of Finance of Russia dated February 12, 2015 No. 03-04-05 / 6179, the Federal Tax Service of Russia dated August 29, 2012 No. ED-4-3 / 14293@).

IMPORTANT! The transfer is possible for both working pensioners and those not involved in labor activity persons of this group (letters of the Ministry of Finance of Russia dated May 15, 2015 No. 03-04-05 / 27966, the Federal Tax Service of Russia dated April 28, 2014 No. BS-4-11 / 8296@).

Example

Petrov M.F. got an apartment in March 2017, and he has been retired since 2016. The balance of the reimbursement is distributed over 2014, 2015 and 2016.

Can a non-resident refund the tax?

It is only possible to reduce personal income tax Russian citizens. The income of foreigners is taxed at a rate of 30%, which does not satisfy the conditions of the deduction. Reimbursement is made from income falling under 13% (letter of the Ministry of Finance of Russia dated 04/08/2013 No. 03-04-05 / 4-347).

Mortgage contract issued before January 1, 2014: what is the amount of the deduction?

Until 2014, the Tax Code of the Russian Federation did not have such a thing as the maximum amount of interest, therefore, for transactions made before the specified time, the deduction can be declared unlimitedly.

Example

In 2013, Korobkov V.P. acquired an apartment using a loan. The loan contract specifies the amount of interest - 5,000,000 rubles. Korobkov may annually, starting from 2013, receive a refund on the interest actually paid up to a full refund.

Can an individual take into account the cost of finishing in the amount of expenses incurred if the initial finishing was not to his liking?

No, it cannot, despite the fact that the legislator gives the right to calculate housing costs taking into account material costs and finishing services. If the contract contains information about the transfer of the object without finishing, then, of course, the deduction is provided. If the finishing was carried out in accordance with the contract in which finishing services were indicated, then the costs of secondary finishing are unreasonable (letter of the Ministry of Finance of Russia dated 07/08/2015 No. 03-04-05 / 39414).

Who Claims Reimbursement - Wife or Husband?

Husband and wife options for using reimbursement depend on the type of property ownership:

• for common ownership, compensation is made taking into account the shares in the certificate of ownership (subclause 3, clause 2, article 220 of the Tax Code of the Russian Federation);
• for a joint - in half or in any other proportion provided for in the request for deduction (letters of the Ministry of Finance of Russia dated 04/08/2015 No. 03-04-05 / 19849, dated 06/11/2014 No. 2013 No. BS-4-11/16779@);
• for a sole proprietor - by analogy with a joint one (letter of the Ministry of Finance of Russia dated 04.20.2015 No. 03-04-05 / 22246).

How to divide the compensation between the spouses?

There are several ways:

• in case of shared use, the tax refund for each is equal to the product of the share and the value of the property (maximum 2,000,000 rubles) - this is stated in the letters of the Ministry of Finance of Russia dated September 20, 2013 No. 03-04-05 / 39132, the Federal Tax Service of Russia for Moscow dated March 21 .2011 No. 20-14/4/025803@;
• in case of joint ownership - taking into account the shares of the initial deduction, it does not matter who appears in the contract - husband or wife (letters of the Ministry of Finance of Russia dated 08.25.2011 No. 03-04-05 / 7-597, Federal Tax Service of Russia dated 04.26.2011 No. 3-3/1487@).

Is it possible to deduct the share of a minor?

Mother, father and also adoptive parents can return personal income tax from the share of ownership of a child under 18 years of age (clause 6 of article 220 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 08.20.2013 No. 03-04-05 / 33942).

Example

Pashkova V.S., who has 2 children, became a co-owner of the apartment with her children. The proportion of ownership is 1/3. Pashkova can return personal income tax in full.

IMPORTANT! Both parents are entitled to a personal income tax refund. It is distributed by them by mutual agreement (letter of the Ministry of Finance of Russia dated March 14, 2013 No. 03-04-05 / 7-223).

If the child inherited housing along with an outstanding mortgage, then the obligation to repay the mortgage loan is assigned to him. A parent who pays off this debt for a child will be able to use the interest deduction (letter of the Ministry of Finance of Russia dated 07.10.2016 No. 03-04-07 / 58591).

Can children get a tax refund if a tax on their share was previously refunded to a parent?

You can do this for children, because they themselves did not reimburse the tax (letters of the Ministry of Finance of Russia dated 08.29.2014 No. 03-04-05 / 43425, dated 07.04.2012 No. 03-04-05 / 5-841).

Example

In 2016, S. Yu. Matveev purchased an apartment for his 5-year-old daughter and registered the daughter as the owner. In 2017, he announced a tax refund on the cost of an acquisition made for his daughter in the total amount of 2,000,000 rubles. Having reached the age of majority, Matveev's daughter can, using her right to a property deduction, return personal income tax on other property.

Can a parent who has already used his deduction refund the tax on the share of a minor son?

By issuing a refund earlier, the parent exercised the right to a refund (letter of the Ministry of Finance of Russia dated March 16, 2015 No. 03-04-05 / 13747).

IMPORTANT! Mother (father) has the right to refund tax on his unused share in property (letter of the Ministry of Finance of Russia dated 02.02.2012 No. 03-04-05 / 9-109).

Can an individual entrepreneur receive a refund (clarifications from regulatory authorities under Article 220 of the Tax Code of the Russian Federation)?

With individual entrepreneurs as individuals, personal income tax is withheld, and, therefore, property compensation is applicable to them, as well as to any other individuals. At the same time, a deduction is possible for property directly involved in the work of an individual entrepreneur (letter of the Ministry of Finance of Russia dated April 16, 2015 No. 03-11-11 / 21776).

However, there are a few exceptions where the deduction cannot be used:

1. IP on USN. Due to the fact that under the simplified tax system, personal income tax is not payable.

1. IP on UTII. In this case, personal income tax is also not charged.

IMPORTANT! If an individual entrepreneur has income taxed at a rate of 13%, you can use the reimbursement (letter of the Ministry of Finance of Russia dated May 22, 2007 No. 03-11-05 / 111).

How much time does an individual have to deduct?

The period for personal income tax reimbursement when buying a home is not limited. However, the norms of paragraph 7 of Art. 78 of the Tax Code of the Russian Federation limit the period for filing an application for a tax refund to 3 years.

Example

The individual became the owner of the house in 2010. You can claim a deduction in 2017 for 2014, 2015 and 2016. For earlier periods, this cannot be done, since the 3-year interval for which the tax can be refunded will be exceeded (letter of the Federal Tax Service of Russia for Moscow dated 13.01.2011 No. 20-14 / 4 / 001320).

After submitting an application, you can receive a refund until the deduction amount is completely exhausted, without a time limit. Read more about it .

Does the subsidy for the acquisition of real estate reduce the amount of compensation?

Yes, it reduces. This is enshrined in paragraph 5 of Art. 220 of the Tax Code of the Russian Federation.

Example

In 2017, the family acquired an apartment for 1,500,000 rubles. At the same time, part of the cost of the apartment was repaid at the expense of maternity capital, which the family received, in the amount of 453,026 rubles. The family will be able to receive a deduction from the rest of the amount - 1,046,974 rubles.

Is it possible to submit a declaration for 2014 on a new form that is valid from the report for 2016?

The declaration forms for the report for 2014 and 2016 were approved by the same document (Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@), but are used in its different editions. For the reporting year, the declaration must be made exactly in the form that was used in the corresponding year. Otherwise, the tax authority may not accept the sent report (paragraph 2, clause 5, article 80 of the Tax Code of the Russian Federation).

Are included in paragraph 1 of Art. 220 of the Tax Code of the Russian Federation expenses for the reconstruction of real estate?

It is impossible to use the deduction under such circumstances due to the fact that in sub. 3 p. 3 art. 220 of the Tax Code of the Russian Federation defines a limited list of permissible work with a property, including:

• development of the project and estimates;
• purchase of building materials and finishing materials;
• the construction itself;
• providing the facility with gas, water, heat and sewerage.

The reconstruction is not named in the above list.

Read more about reconstruction and the right to a tax deduction in the article. “Reconstruction of housing does not give the right to a property deduction for personal income tax” .

What if the payment documents are lost?

Payments and other payment documents are integral part confirmation of any deduction. But if for some reason the documents are lost, there are the following workarounds proposed by the Ministry of Finance and tax authorities:

• make a request to the bank that will help restore the documents (letter of the Federal Tax Service of Russia for Moscow dated 04.05.2008 No. 28-10/042919@);
• file a lawsuit in order to determine the amount of costs (letter of the Ministry of Finance of Russia dated 04/05/2011 No. 03-04-05 / 9-219).

For information on how a cash receipt document should be drawn up, read the material "Incoming cash order - form and sample" .

Results

The return of a property deduction is always associated with a number of difficulties, since in practice there are many different situations that in one way or another affect the possibility of its application. In order to avoid disputes with the tax authorities, it is necessary to monitor the correctness of filling out the declaration and the quality of the preparation of supporting documents.

Article 220 of the Tax Code of the Russian Federation on property tax deductions is the main source that regulates exactly how the tax base is reduced in the event of a real estate purchase and what conditions must be met.

However, most individuals still have some questions after reading this legislative act. In this regard, this article will describe the procedure for obtaining a property type tax rebate as clearly as possible.

An individual who has incurred expenses for the purchase of various types of real estate - apartments, rooms, houses or land area, has the right to return some of the money spent, but only if 13% of personal income tax is deducted from his income every month.

It should be noted that the income tax refund is feasible even if the property was acquired with a loan, is in shared or joint ownership, as well as for expenses associated with the construction of housing or its repair.

If the taxpayer claims to receive material compensation for the purchase of a land plot, then, first of all, he should understand that such a procedure can be implemented only if there is a house in this territory.

In what situations is a property deduction not allowed?

The Tax Code of the Russian Federation, namely Article 220, provides that the tax rebate for housing is not accrued in the following cases:

• If the transaction took place between relatives. Sometimes it happens that real estate is sold to each other by individuals related by close forms of kinship - husband and wife, parents and children, brothers and sisters. In this situation, the tax legislation prohibits the reduction of the taxable base. This also applies to property transactions concluded between the head and his subordinates.
• If the taxpayer has already filed a property deduction. To date, there is a certain rule that states that the income tax refund for real estate is charged once. Therefore, if an individual has already received compensation, for example, for buying a house, then it will no longer be possible to return personal income tax for land.
• If the applicant for the deduction does not have the required package of documents. Sometimes individuals rush to apply for a tax rebate before they have received everything. Required documents. One of the main documents that gives the right to return personal income tax is the right to own housing, therefore, without this paper, it is not advisable to submit all other documents for verification.

When can I get compensation

Unlike most tax deductions, which are subject to time limits, a reduction in the tax base associated with property is feasible regardless of the timing. Thus, even if the housing or land was acquired a long time ago, the taxpayer is still entitled to receive compensation. But at the same time, it is worth remembering that income tax will return only for the last three years.

ATTENTION! Many taxpayers believe that by purchasing property this year, they can immediately apply for and receive a deduction. This opinion is incorrect, since it is possible to fill out a declaration for a property discount no earlier than the next year after the purchase.

Paragraph 1

The first part of the legislation, to which we turned for help earlier, states that an individual can reduce the amount of his tax base in such cases:

1. When selling a property. This can be not only the sale of an object that is wholly owned by the taxpayer, but also an object that is in shared ownership. Also, an individual can claim a tax rebate upon leaving the number of equity owners.
2. Loss of land rights. In some cases, the state seizes this property from the taxpayer, who is the legal owner of the land plot, as well as the housing facility located on it, for the purpose of municipal needs. In such a situation, a deduction is accrued to an individual.
3. When buying or building a home. If an individual decides to invest material resources in the acquisition of a house or part of it, an apartment, a room in a communal apartment, a land plot, or to spend money on the construction of a property object, then he automatically receives the right to a tax rebate.
4. When paying interest on property. Today, due to the fact that the cost of housing reaches quite high limits, individuals are increasingly using the services of a mortgage or loan. When taking a loan, the taxpayer undertakes to pay not only the full cost of housing, but also additional interest, for which personal income tax is also returned.

Basic settings

In addition to the above rules regarding the accrual of material compensation, the following provisions of Article 220 of the Tax Code of the Russian Federation require attention:

• The maximum amount of the deduction. An individual who has become the owner of an expensive property object can issue a deduction in the amount of no more than two million rubles, that is, receive the maximum possible compensation in the amount of 260,000 rubles. For example, if the cost of a house is 10,000,000 rubles, then 13% of it will be equal to 1,300,000 rubles, but this amount cannot be obtained. The taxpayer will be credited with only 260,000 rubles.
• Repair costs. If the contract for the purchase of a housing object indicates that it requires repair work, then the new buyer can take advantage of a tax rebate in case of spending money on improving housing conditions. As a rule, this is the finishing of the premises, the installation of electricity supply, gas supply, the cost of design documentation, as well as some other services.
• Availability of necessary documents. In addition to the basic papers required for calculating any type of deduction, to return personal income tax for property, you will need an agreement on the purchase of a housing facility, the right to property, payment documents, and a number of additional papers, depending on the specific situation.

Standard tax deductions

Article number 220 is related not only to property tax credits, but also to the standard type. We are talking about such situations when parents decide to issue a property object to their son or daughter, who this moment time are minors.

In such a case, if the owner of the property is a child, his father or mother is also entitled to a refund of income tax. To do this, you must include a certified copy of the birth certificate in the main documentation package.

If the property object was transferred to the ownership of the child not by his natural parent, but by the adoptive one, then in addition to a copy of the certificate, a document issued by the guardianship authorities will be required, which confirms the right of the taxpayer to education.

The rules in accordance with which mandatory contributions to the budget are made are established by the Tax Code. Art. 220 defines a number of preferential conditions for subjects. They are determined depending on the specifics of deductions and the circumstances of the appearance of the object of taxation. Consider further Art. 220 of the Tax Code of the Russian Federation with comments. The material will disclose the main provisions of the norm, give notes and explanations to them.

Art. 220 of the Tax Code of the Russian Federation: property tax deductions

In the process of determining the taxable base, in accordance with clause 3 of norm 210, the subject has the right to reduce the amount of deductions to the budget. In particular, he can receive upon the sale of property, a share in it or the authorized capital of the company. This opportunity occurs when:

1. Leaving the organization.
2. Transfer of funds in connection with the liquidation of the company.
3. Reducing the par value of the share in the authorized capital.
4. Assignments, if an agreement was concluded on the acquisition of a residential building on the terms of equity participation in construction.

The subject can count on a reduction in the amount of the mandatory deduction in the amount of the redemption price of the land plot or the structure located on it, which he received in kind or in cash when the object was withdrawn for municipal or state needs.

Costs of the subject for the purchase of objects

When determining the base, the entity can compensate for its actual expenses for the acquisition of an apartment, room, building or shares in them intended for permanent residence, as well as for their new construction. The amount of deduction can be reduced by the cost of the cost of purchasing a land plot provided for individual housing construction, as well as within the boundaries of which the building to be acquired is located.

Calculation features

It is provided to the subject in the amount of the costs incurred by him for the construction or purchase of one or more objects. At the same time, its size should not be more than 2 million rubles. If a person has used this opportunity partially (received less than the established amount), the balance can be taken into account in the future. For example, a person can again reduce the mandatory contribution to the budget when erecting another structure or receiving an object in personal possession within the unused amount. A similar rule applies to land plots and shares in them. The maximum amount of the deduction is equal to the amount that was in effect in the period in which the subject first had the opportunity to receive it. When purchasing a land plot or a share in it intended for individual housing construction, the amount of the mandatory deduction may be reduced after receiving the relevant title papers in the manner prescribed by the relevant law.

Composition of costs

The actual expenses for the construction or purchase of an object or shares in it may include expenses for:

1. and project.
2. Purchase of finishing and building materials.
3. Purchase of a building (shares in it), including.
4. Payment for completion or finishing services.
5. Connection to networks of water, electricity, gas supply, sewerage or the creation of autonomous communications.

Loan repayment costs

Art. 220 of the Tax Code of the Russian Federation allows a reduction in the amount of deductions by the amount of interest paid on targeted loans that were used for new construction or the purchase of a room, apartment, structure, or shares in them. The same rule applies to a land plot that passes into the ownership of a subject for individual housing construction, as well as having an appropriate building or a share in it within its boundaries. It is worth noting another opportunity provided by the Tax Code. Art. 220 allows for a reduction in the amount of budget allocations by the amount of the cost of repaying interest on loans received from banking organizations for on-lending (refinancing) loans for new construction / purchase of an apartment, building, room or shares in them. The same applies to land plots passing into possession, including if there is an object on them.

Conditions

The possibilities provided for in paragraph 1 of Art. 220 of the Tax Code of the Russian Federation are provided subject to a number of features. In particular, the amount of proceeds is taken into account. The entity may reduce the amount of the budget allocation by:

1. Income from the sale of real estate (apartments, rooms, structures), including privatized premises, garden, summer cottages, plots or shares in them, owned for less than the minimum limit period provided for by norm 217.1. At the same time, their size should not be more than 1 million rubles in general.
2. Income from the sale of other real estate owned for less than the minimum period specified in Art. 217.1. The amount of income in general should not be more than 250 thousand rubles.
3. Income from the sale of property of a different nature, except for securities, owned for less than 3 years. The amount of income should not be more than 250 thousand rubles.

Other cases

When selling property in connection with the liquidation of a company, withdrawal from it, a decrease in the par value of a share, an assignment under an agreement on equity participation in construction, the subject may reduce the object of taxation. The amounts of confirmed costs related to the purchase of these valuables are taken into account. Taxpayer expenses may include:

1. Contributions to the authorized capital upon the establishment of an organization or upon an increase in the company's monetary fund.
2. The cost of buying or expanding a share.

In the absence of the above-mentioned expenses certified by the papers, the amount of the budget allocation may be reduced by the amount of proceeds received upon termination of participation in the organization. Moreover, in general, they should not be more than 250 thousand rubles.

Accounting for receipts

Its procedure is also determined by the Tax Code. Art. 220 indicates that when transferring a share in the capital of a company owned by an entity, the costs of obtaining it are taken into account in proportion to its decrease. The profit can be paid to the participant in kind or in cash in connection with a decrease in the volume of the company's fund. In this case, the funds spent by the person for its purchase should be taken into account in proportion to the decrease in the capital of the organization. The increase in the fund of the enterprise may occur due to the revaluation of its assets. In such cases, when reducing the costs of the subject, they are taken into account in the amount of payment exceeding the amount of increase in the face value of his share.

Liquidation of a foreign company

The Tax Code (Article 220) in this case also provides for the possibility of the subject to reduce the object of taxation. The procedure applies to a shareholder, founder, shareholder, participant, controlling person. When selling property received upon termination of activities foreign company or a structure without the formation of a legal entity, the profit from which was exempted from taxation under clause 60 of norm 217, the reduction of the object is carried out by an amount equal to the value of material assets. It is determined in accordance with the accounting data of the liquidated enterprise. Information summarized as of the date of receipt of property from such an organization is taken into account. It is indicated in the papers that the subject attaches to the application. At the same time, the value of the property should not be higher than the market value, determined according to the provisions of Art. 105.3 NK.

Transactions with a controlled foreign firm

When selling (shares, shares, including) received from such a company, if its profit in this case and the costs in the form of the cost of their purchase are excluded from its revenue / loss in accordance with paragraph 10 of Art. 309.1, by an entity acting as a controlling or Russian related person, the amount of costs is determined at the lower of the cost:

1. Credentialed. Reporting information is taken at the date of transfer of ownership from the controlled company. The day is determined by the provisions of Art. 105.3.
2. Market.

In the case of the sale of property that is in common shared or joint ownership, the amount of the deduction is distributed among the co-owners in proportion to the share of each or by agreement.

Exceptions

Unless otherwise provided in Art. 220 of the Tax Code, the provisions of sub. 1 item 1 does not apply to proceeds received from transactions:

1. with securities.
2. Real estate or vehicles used in business activities.

Opportunities for the donor entity

When he sells property that was received during the dissolution of the trust fund, the cancellation of donations and other cases, the costs are recognized as funds aimed at obtaining, storing, maintaining material assets spent on the date of their transfer to the organization-owner of the capital. This provision is valid if the return is provided for by the agreement or Federal Law No. 275. The duration of the property in possession received by the donor upon dissolution of capital, cancellation of the donation and in other cases, is established taking into account the period of storage of the objects by the subject until the moment of their transfer.

Required papers

An entity wishing to take the opportunity to reduce the mandatory contribution to the budget must provide documents confirming the ownership of the property:

1. Contract for the purchase of a structure, room, apartment, land plot or building on it or a share in them.
2. An agreement on equity participation in construction and a deed of transfer (when acquiring rights to an object).
3. Certificate of birth of a child - when parents buy a house, apartment, room, land or shares in them for a minor (or a decision of an authorized body to establish guardianship over a person under 18 years of age).
4. Documents confirming the costs of the subject. These include receipts for orders, bank statements on the transfer of funds from the buyer's account to the seller's account, cash registers and acts of purchase of building materials, etc.

Note

Tax deduction which is provided for in sub. 4 paragraph 1 of the norm in question in the amount of costs aimed at repaying interest on loans of a target value received before the date of entry into force of Federal Law No. 212, as well as loans for refinancing these loans, is provided without taking into account the restrictions established by paragraph 4 of Art. 220.

Interest reduction amount

The deduction provided for in sub. 4 p. 1 art. 220, is provided in the amount of expenses incurred by%, according to the terms of the agreement with the bank, but not more than 3 million rubles. In this case, the person must have certifying papers. These include documents that confirm his right to use the provisions of the norm in question, an agreement with credit institution. The subject also provides papers certifying the expenses incurred by him for the repayment of %.

Restrictions

Tax deductions are not provided for the costs of the subject for new construction or the purchase of a structure, apartment, room (shares in them), covered from the funds of the employer or other persons, family (maternity) capital, directed to the implementation of additional state support measures, the budget. A similar rule applies to transactions made by related individuals.

Features of subjects

Parents (including foster parents), guardians, trustees who carry out the construction or purchase at their own expense of buildings, rooms, apartments, land or shares in them for minor children(wards, wards). The amount of the deduction is determined in these cases in accordance with the costs incurred, taking into account the restrictions provided for in clause 3 of the norm in question.

Submission of documents to the control body

A tax deduction is provided upon submission of a declaration by the subject at the end of the relevant period, unless otherwise provided for in the norm under consideration. The ability to reduce the mandatory deduction established in subpara. 3 and p. 1, a person can use earlier than the above period when applying with an application (in writing) to the employer. At the same time, the supervisory inspection must confirm his right to apply the provisions of this rule in the form approved by the executive federal body.

Interaction with the employer

The tax deduction established by sub. 4, paragraph 1 of the norm under consideration, is provided only in relation to one object. A person may obtain it from one or more employers of their choice. If the deduction was provided by one and the subject applies to another employer with the following application, the reduction in the amount of the deduction is carried out in the manner determined by paragraph 7 of the norm in question. The employer must satisfy the request of the person upon receipt from him of the relevant paper issued by the control authority. Confirmation of the right of subjects is carried out tax office within no more than 30 days. from the date of application.

Additionally

If, at the end of the period, the amount of all the entity's receipts received from employers turned out to be less than the amount of deductions provided for in clauses 3 and 4 of the rule in question, the person can use the provisions of clause 7. in the manner prescribed by Art. 231.

Conclusion

If in the period the deductions established by sub. 3 or 4 of paragraph 1 of the norm under consideration cannot be used in full, the remainder can be transferred to the future, unless otherwise provided by this article. For subjects receiving pensions under the current legislation, a reduction in deductions to the budget may be included in previous years, but not more than three. However, they must immediately precede the period in which the carryover balance appeared. Re-provision of property deductions provided for in sub. 3 and 4 p. 1, Art. 220 is not allowed.

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer shall have the right to receive the following property tax deductions provided subject to the specifics and in the manner provided for by this Article:

1) a property tax deduction upon the sale of property, as well as a share (stakes) in it, a share (its part) in the authorized capital of the company, upon withdrawal from the membership of the company’s participants, upon transfer of funds (property) to a company participant in the event of liquidation of the company, upon reduction the nominal value of a share in the authorized capital of the company, upon assignment of the rights of claim under an agreement on participation in shared construction (under an agreement on investing in shared construction or under another agreement related to shared construction);

2) property tax deduction in the amount of the redemption value of the land plot and (or) another object located on it real estate received by the taxpayer in cash or in kind, in the event of the withdrawal of the said property for state or municipal needs;

3) a property tax deduction in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition on the territory of the Russian Federation of residential buildings, apartments, rooms or a share (shares) in them, the acquisition of land plots or a share (shares) in them provided for individual housing construction , and land plots or shares (shares) in them, on which the acquired residential buildings or a share (shares) in them are located;

4) a property tax deduction in the amount of expenses actually incurred by the taxpayer for the repayment of interest on targeted loans (credits) actually spent on new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (stakes) in them, the acquisition of land plots or shares (shares) in them provided for individual housing construction, and land plots or shares (shares) in them, on which the purchased residential houses or share (shares) in them are located, as well as for the repayment of interest on loans received from banks in for the purpose of refinancing (on-lending) loans for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, the acquisition of land plots or share (shares) in them provided for individual housing construction, and land plots or shares (shares) in them, on which the purchased residential buildings or share (shares) in them are located.

2. The property tax deduction provided for by subparagraph 1 of paragraph 1 of this article shall be granted subject to the following features:

1) property tax deduction is provided:

in the amount of income received by the taxpayer in the tax period from the sale of residential buildings, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or share (s) in the said property owned by the taxpayer for less than the minimum deadline for ownership of an immovable object property established in accordance with Article 217.1 of this Code, not exceeding 1,000,000 rubles in total;

in the amount of income received by the taxpayer in the tax period from the sale of other immovable property owned by the taxpayer for less than the minimum time limit for the possession of an object of immovable property established in accordance with Article 217.1 of this Code, not exceeding 250,000 rubles in total;

in the amount of income received by the taxpayer in the tax period from the sale of other property (with the exception of securities) owned by the taxpayer for less than three years, not exceeding 250,000 rubles in total;

2) instead of receiving a property tax deduction in accordance with subparagraph 1 of this paragraph, the taxpayer has the right to reduce the amount of his taxable income by the amount of actually incurred and documented expenses associated with the acquisition of this property.

When selling a share (its part) in the authorized capital of the company, when leaving the membership of the company, when transferring funds (property) to a member of the company in the event of liquidation of the company, when reducing the nominal value of the share in the authorized capital of the company, when assigning the rights of claim under a participation agreement in share construction (under an investment agreement on shared construction or under another agreement related to shared construction), the taxpayer has the right to reduce the amount of his taxable income by the amount of actually incurred and documented expenses associated with the acquisition of this property (property rights).

The expenses of a taxpayer related to the acquisition of a share in the charter capital of a company may include the following expenses:

expenses in the amount of money and (or) the value of other property (property rights) contributed as a contribution to the charter capital when the company was founded or when its charter capital was increased;

expenses for the acquisition or increase of a share in the authorized capital of the company.

If the expenses associated with the acquisition of a share in the charter capital of the company are incurred by the taxpayer specified in paragraph 60 of Article 217 of this Code by transferring property and (or) property rights to the company or third parties, the income from which is exempt from taxation in accordance with paragraph 60 of Article 217 of this Code, the taxpayer's expenses related to the acquisition of a share in the authorized capital of a company shall include an amount equal to the value of such property and (or) property rights according to the records of a liquidated foreign organization (a liquidated (liquidated) foreign structure without forming legal entity) on the date of receipt by the taxpayer of property and (or) property rights from such a foreign organization (structure without forming a legal entity), but not higher than their market value, determined subject to the provisions of Article 105.3 of this Code, as of the date of receipt by the taxpayer of property and (or) property rights from such a foreign organization (structure without forming a legal entity). At the same time, for the purposes of this paragraph, a company is also understood as a foreign organization with an authorized (share) capital divided into shares (contributions) of founders (participants).

In the absence of documented expenses for the acquisition of a share in the authorized capital of the company, a property tax deduction is provided in the amount of income received by the taxpayer as a result of termination of participation in the company, not exceeding 250,000 rubles in total for the tax period.

When selling a part of a share in the authorized capital of a company owned by a taxpayer, the taxpayer's expenses for the acquisition of the said part of the share in the authorized capital are taken into account in proportion to the decrease in the share of such a taxpayer in the authorized capital of the company.

When income is received in the form of payments to a member of the company in cash or in kind in connection with a decrease in the authorized capital of the company, the taxpayer's expenses for acquiring a share in the authorized capital of the company are taken into account in proportion to the decrease in the authorized capital of the company.

If the authorized capital of the company was increased due to the revaluation of assets, in case of its decrease, the taxpayer's expenses for the acquisition of a share in the authorized capital are taken into account in the amount of payment to the company's participant, which exceeds the amount of the increase in the nominal value of his share as a result of the revaluation of assets.

When selling a dwelling or a share (shares) in it, provided for ownership in exchange for the released dwelling or a share (shares) in it in connection with the implementation of the housing renovation program in the city of Moscow, the taxpayer has the right to reduce the income received from the sale of such dwelling or share (shares) in it by the amount of expenses incurred and documented by him, related to the acquisition of the vacated residential premises or share (s) in it and (or) residential premises or share (s) in it, provided in connection with the implementation of the housing fund renovation program in the city of Moscow;

2.1) when selling property (property rights) and (or) exercising property rights received upon liquidation of a foreign organization (termination (liquidation) of a foreign structure without forming a legal entity) by a taxpayer-shareholder (participant, shareholder, founder, controlling person of a foreign organization or controlling by a person of a foreign structure without forming a legal entity), whose income in the form of such property (property rights) is exempt from taxation in accordance with paragraph 60 of Article 217 of this Code, such a taxpayer has the right to reduce the amount of his taxable income from the sale of such property (property rights), as well as income in the form of cash (other property) received by him or transferred (transferred) at his direction to third parties in the exercise of these property rights previously transferred to him by a liquidated foreign organization (structure), in an amount equal to the value of property (property rights) according to the records of the liquidated organization (structure) as of the date of receipt of property (property rights) from such an organization (structure), but not higher than the market value of such property (property rights), determined subject to the provisions of Article 105.3 of this Code, as of the date of receipt by the taxpayer of property (property rights) from such a foreign organization (structure).

When selling property received in the exercise of property rights previously transferred to the taxpayer upon liquidation of a foreign organization (termination (liquidation) of a foreign structure without forming a legal entity) by a taxpayer-shareholder (participant, shareholder, founder, controlling person of a foreign organization or controlling person of a foreign structure without forming a legal entity) legal entity), whose income in the form of such property rights is exempt from taxation in accordance with paragraph 60 of Article 217 of this Code, the taxpayer has the right to reduce the amount of his taxable income from the sale of such property by an amount equal to the value of the said property rights according to the records of the liquidated organization ( structures) as of the date of receipt of property rights from such an organization (structure), but not higher than their market value, determined taking into account the provisions of Article 105.3 of this Code, as of the date of receipt by the taxpayer of property rights from such a foreign organization (structure);

2.2) when realizing property rights (including shares, shares) acquired from a controlled foreign company, if the income of such a controlled foreign company from the sale of these property rights (including shares, shares) and expenses in the form of their acquisition price are excluded from the profit (loss) of such a foreign company on the basis of paragraph 10 of Article 309.1 of this Code, by a taxpayer recognized as a controlling person of such a controlled foreign company or being a Russian related person of such a controlling person, the amount of expenses actually incurred in the form of the cost of property rights (including shares , shares) is determined based on the lower of the following values:

documented value according to the records of the controlled foreign company as of the date of transfer of ownership of the said property rights (including shares, units) from the controlled foreign company,

the market value of the said property rights (including shares, shares) as of the date of transfer of ownership from a controlled foreign company, determined taking into account the provisions of Article 105.3 of this Code;

3) when selling property in common share or common joint ownership, the corresponding amount of the property tax deduction is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property in common joint ownership);

4) unless otherwise provided by subparagraph 2.1 or 2.2 of this paragraph, the provisions of subparagraph 1 of paragraph 1 of this article shall not apply to income received:

from the sale of real estate and (or) vehicles that were used in business activities;

from the sale of securities;

5) when selling property received by a taxpayer-donor in the event of the dissolution of the endowment of a non-profit organization, cancellation of a donation, or in any other case, if the return of property transferred to replenish the endowment of a non-profit organization is provided for by a donation agreement and (or) the Federal Law of December 30, 2006 275-FZ "On the procedure for the formation and use of the endowment of non-profit organizations", the expenses of the taxpayer-donor are recognized documented expenses for the acquisition, storage or maintenance of such property incurred by the taxpayer-donor as of the date of transfer of such property to the non-profit organization - the owner of the endowment for replenishment of the target capital of a non-profit organization. The period of ownership of immovable property received by a taxpayer-donor in the event of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in any other case, if the return of such property transferred to replenish the target capital of a non-profit organization is provided for by a donation agreement and (or) Federal Law of 30 December 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", is determined taking into account the period of such property being owned by the taxpayer-donor until the date of transfer of such property to replenish the endowment capital of a non-profit organization in the manner established by Federal Law dated 30 December 2006 N 275-FZ "On the procedure for the formation and use of the target capital of non-profit organizations".

3. The property tax deduction provided for by subparagraph 3 of paragraph 1 of this article shall be granted subject to the following features:

1) a property tax deduction shall be granted in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition in the territory of the Russian Federation of one or more objects of property specified in subparagraph 3 of paragraph 1 of this article, not exceeding 2,000,000 rubles.

If the taxpayer has exercised the right to receive a property tax deduction in the amount less than its maximum amount established by this subparagraph, the balance of the property tax deduction until its full use may be taken into account when receiving a property tax deduction in the future for new construction or acquisition in the territory of the Russian Federation residential house, apartment, room or share (shares) in them, acquisition of land plots or share (shares) in them, provided for individual housing construction, and land plots or share (shares) in them, on which the acquired residential houses or share are located (shares) in them.

At the same time, the maximum amount of the property tax deduction is equal to the amount that was in force in the tax period in which the taxpayer first acquired the right to receive a property tax deduction, as a result of which a balance was formed that was carried forward to subsequent tax periods;

2) when acquiring land plots or a share (shares) in them provided for individual housing construction, a property tax deduction is provided after the taxpayer receives a certificate of ownership of a residential building;

3) the following expenses may be included in the actual expenses for new construction or the acquisition in the territory of the Russian Federation of a residential building or a share (s) in it:

expenses for the development of design and estimate documentation;

expenses for the purchase of building and finishing materials;

expenses for the acquisition of a residential building or a share (shares) in it, including those that have not been completed;

expenses associated with works or services for construction (completion of a residential building or share (s) in it, not completed construction) and finishing;

expenses for connection to networks of electricity, water and gas supply and sewerage or creation of autonomous sources of electricity, water and gas supply and sewerage;

4) the following expenses may be included in the actual expenses for the acquisition of an apartment, a room or a share (shares) in them:

expenses for the acquisition of an apartment, room or share (shares) in them or rights to an apartment, room or shares (shares) in them in a house under construction;

expenses for the purchase of finishing materials;

expenses for work related to the finishing of an apartment, room or share (shares) in them, as well as expenses for the development of design and estimate documentation for finishing work;

5) acceptance for deduction of expenses for the completion and finishing of the acquired residential building or share (shares) in them or the finishing of the acquired apartment, room or share (shares) in them is possible if the contract on the basis of which such an acquisition was carried out provides for the acquisition not completed construction of a residential building, apartment, room (rights to an apartment, room) without finishing or share (shares) in them;

6) to confirm the right to a property tax deduction, the taxpayer shall submit to the tax authority:

an agreement on the acquisition of a residential building or a share (shares) in it, documents confirming the taxpayer's ownership of a residential building or a share (shares) in it - during the construction or acquisition of a residential building or a share (shares) in it;

an agreement on the acquisition of an apartment, a room or a share (shares) in them and documents confirming the taxpayer's ownership of an apartment, a room or a share (shares) in them - when acquiring an apartment, a room or a share (shares) in them into ownership;

an agreement on participation in shared construction and a transfer act or other document on the transfer of an object of shared construction by the developer and its acceptance by a participant in shared construction, signed by the parties, when acquiring rights to an object of shared construction (an apartment or a room in a house under construction);

documents confirming the taxpayer's right of ownership to a land plot or a share (shares) in it, and documents confirming the ownership of a residential building or a share (shares) in it - when acquiring land plots or a share (shares) in them provided for individual housing construction, and land plots on which the acquired residential buildings or share (stakes) in them are located;

birth certificate of a child - when parents acquire a residential building, apartment, room or share (shares) in them, land plots or share (shares) in them provided for individual housing construction, and land plots or share (shares) in them, on which the purchased residential buildings or share (s) in them are located, in the ownership of their children under the age of 18 years;

the decision of the body of guardianship and guardianship to establish guardianship or guardianship - when the guardians (trustees) acquire a residential house, apartment, room or share (shares) in them, land plots or share (shares) in them provided for individual housing construction, and land plots or shares (shares) in them, on which the acquired residential buildings or share (shares) in them are located, in the ownership of their wards under the age of 18 years;

documents confirming the expenses incurred by the taxpayer (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the seller's address and passport data and other documents) ;

7) a property tax deduction is granted to the taxpayer on the basis of documents confirming the emergence of the right to the specified deduction, payment documents drawn up in the prescribed manner and confirming the expenses incurred by the taxpayer (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, commodity and cash receipts, acts on the purchase of materials from individuals with the indication of the address and passport data of the seller and other documents).

4. The property tax deduction provided for by subparagraph 4 of paragraph 1 of this article shall be granted in the amount of expenses actually incurred by the taxpayer for the payment of interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles if there are documents confirming the right to receive property tax the deduction specified in paragraph 3 of this article, the loan (credit) agreement, as well as documents confirming the fact of payment of funds by the taxpayer to repay interest.

5. Property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article shall not be granted in respect of the taxpayer's expenses for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (s) in them, covered at the expense of employers or other persons, maternity (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children, at the expense of payments provided from the budgets of the budget system of the Russian Federation, as well as in cases where the transaction for the sale of a residential building, apartments, rooms or shares (shares) in them is made between individuals who are interdependent in accordance with Article 105.1 of this Code.

6. The right to receive property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article shall be enjoyed by taxpayers who are parents (adoptive parents, adoptive parents, guardians, trustees) and carry out new construction or acquisition in the territory of the Russian Federation at their own expense of a residential building , apartments, rooms or shares (shares) in them, the acquisition of land plots or shares (shares) in them provided for individual housing construction, and land plots or shares (shares) in them, on which the acquired residential buildings or share (shares) are located ) in them, in the ownership of their children under the age of 18 (wards under the age of 18). The amount of property tax deductions in the case specified in this paragraph is determined based on the actual expenses incurred, taking into account the restrictions established by paragraph 3 of this article.

7. Property tax deductions shall be granted when a taxpayer submits a tax declaration to the tax authorities at the end of the tax period, unless otherwise provided by this article.

8. Property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be granted to the taxpayer before the end of the tax period when he applies with a written application to the employer (hereinafter in this paragraph - the tax agent), subject to confirmation of the taxpayer's right to property tax deductions tax authority in the form approved by the federal executive body authorized to control and supervise taxes and fees.

The property tax deduction provided for by subparagraph 4 of paragraph 1 of this article may be granted only in respect of one piece of immovable property.

The taxpayer has the right to receive property tax deductions from one or more tax agents of his choice. If, having received a property tax deduction from one tax agent, a taxpayer applies for a property tax deduction to another tax agent, the said property tax deduction shall be granted in the manner provided for in paragraph 7 of this article and this paragraph. The tax agent is obliged to provide property tax deductions upon receipt from the taxpayer of confirmation of the right to property tax deductions issued by the tax authority, indicating the amount of property tax deduction that the taxpayer is entitled to receive from each tax agent specified in the confirmation.

The right of a taxpayer to receive property tax deductions from tax agents in accordance with this paragraph must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of submission of the taxpayer's application and documents confirming the right to receive property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article.

If, at the end of the tax period, the amount of the taxpayer's income received from all tax agents turned out to be less than the amount of property tax deductions determined in accordance with paragraphs 3 and 4 of this article, the taxpayer has the right to receive property tax deductions in the manner provided for in paragraph 7 of this article.

If, after the taxpayer submitted, in accordance with the established procedure, an application to a tax agent for receiving property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article, the tax agent withheld tax without taking into account property tax deductions, the amount of tax withheld in excess after receipt of the application is subject to return to the taxpayer in in the manner established by Article 231 of this Code.

9. If in the tax period the property tax deductions provided for by subparagraphs 3 and (or) 4 of paragraph 1 of this article cannot be used in full, their balance may be transferred to subsequent tax periods until they are fully used, unless otherwise provided by this article.

10. For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, the property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three immediately preceding the tax period in which the transferable tax was formed. balance of property tax deductions.

11. Repeated provision of tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article is not allowed.