Tax deduction on a mortgage in a house under construction. Getting a tax deduction for the construction of an apartment. The concept of property deduction and the conditions for obtaining it

When buying housing under construction, as a rule, they conclude agreements on equity participation in construction or agreements on accumulation of shares with a housing construction cooperative (HBC). But between the moment the contract is concluded and the receipt of an extract from the USRN (certificate of registration of property rights) it can take quite a long time, sometimes even several years.

So when can I get a property deduction when buying an apartment in a house under construction? Immediately after the conclusion of the contract for the purchase of an apartment or after paying the full price of the apartment? Or maybe after the conclusion of the act of acceptance and transfer of the apartment or the receipt of an extract from the USRN?

Below we will answer these questions in detail.

Receiving a property deduction when buying an apartment under an equity participation agreement in construction

When buying an apartment in a house under construction under a share agreement the right to a property deduction arises from the moment the buyer signs the Act of acceptance and transfer of housing. At the same time, there is no need to wait for an extract from the USRN (certificate of state registration property rights) to housing.

This position is supported by par. 4, 8 paragraphs. 6 p. 3 art. 220 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation dated 16.03.2015 N 03-04-05 / 13862, dated 06.03.2015 N 03-04-05 / 12102, dated 10.09.2013 N 03-04-05 / 37207, dated 27.02.2013 N 03-04-05 / 7-145, dated 12.26.2012 N 03-04-05 / 7-1442, as well as in the letter of the Federal Tax Service of Russia dated 05.25.2009 N 3-5-04 / [email protected]

Thus, when purchasing an apartment in a house under construction, the taxpayer has the right to apply to tax authority to provide him with a property tax deduction on income for the tax period in which the transfer deed is signed.

Example: Orekhov A.I. paid for the purchase of an apartment in a house under construction in accordance with an equity participation agreement in construction in 2018. The construction was completed in 2019, and at the end of the same year Orekhov A.I. accepted the apartment for use and signed the act of acceptance and transfer of the apartment. The certificate of registration of the right was issued only at the beginning of 2020. Since the Transfer and Acceptance Certificate was signed in 2019, at the beginning of 2020 Orekhov A.I. submitted documents for tax deduction for 2019 and returned the income tax (PIT) paid by him during 2019.

Receiving a property deduction when purchasing an apartment under an agreement on the assignment of claims

Similarly to the acquisition of an apartment under an equity participation agreement, a property deduction can also be obtained in the case of the acquisition of housing under an assignment agreement.

In this case, the right to deduction also arises from the moment of signing the Act of acceptance and transfer of housing. In accordance with the clarifications of the Ministry of Finance of the Russian Federation in this case, in tax office it is necessary to provide a copy of the equity participation agreement under which the assignment of the right of claim took place (Letter of the Ministry of Finance of Russia dated 08.29.2014 N 03-04-05 / 43347).

Example: In 2018, Petrova S.F. purchased an apartment in a building under construction under an assignment agreement. In 2019, the construction of the house was completed, and Petrova S.F. signed the act of acceptance and transfer of the apartment. At the beginning of 2020, Petrova S.F. filed documents for a tax deduction with the tax inspectorate and, attaching an agreement on the assignment of claims, returned the income tax (PIT) paid for 2019.

Receiving a property deduction when buying an apartment under a share accumulation agreement with a housing cooperative

Another common option for acquiring housing in a house under construction is the purchase of an apartment under a share accumulation agreement with a housing construction cooperative (HBC). According to the position of the regulatory authorities (Letters of the Federal Tax Service of Russia dated March 14, 2016 N BS-4-11 / [email protected], the Ministry of Finance of Russia dated 04.23.2013 N 03-04-05 / 4-403), the taxpayer acquires in this case the right to a property deduction, subject to two conditions:
- an acceptance certificate for the transfer of an apartment or another document confirming the provision of an apartment to a member of the cooperative must be signed;
- a member of the housing cooperative must fully pay his share contribution.

From the moment when both of these conditions have been met, you can receive a property deduction.

Example: Artemov S.I. is a member of the HCC. In 2018, he entered into a share accumulation agreement and fully paid his share contribution. In 2019, the construction of an apartment building was completed and Artemov S.I. accepted the apartment for use by signing the Act of acceptance of the transfer of the apartment. Considering the full payment of the share contribution, Artemov S.AND. is entitled to receive property deduction since 2019, when he signed the act of acceptance and transfer of the apartment.

When purchasing housing in a new building under equity participation agreements in accordance with federal law N 214-FZ "On participation in shared construction apartment buildings and other real estate objects and on amendments to some legislative acts Russian Federation"there is a right to receive a tax deduction. Also, the right to receive a tax deduction comes with the purchase of such housing and mortgages.

property tax deduction- this is a benefit provided by the state when buying an apartment in a new building or on the secondary real estate market to citizens who have official employment with regular payment of personal income tax in the amount of 13%. Tax deductions allow the buyer to return to the buyer a part of the tax previously paid to the budget.

The amount of the tax deduction for the purchase of housing under construction is 2 million rubles. That is, when buying an apartment under a share agreement, you can return the previously paid personal income tax (income tax individuals, income tax) in the amount of 260,000 rubles.

The term for verification of documents is 3 months. After this period, based on the application of the taxpayer, the tax inspectorate decides on the return of the amount of previously paid tax.

Getting a tax deduction from your employer

You can also apply for a tax deduction with your employer. In this case, you can not wait for the end of the year, but submit documents immediately after the acceptance of the apartment under the acceptance certificate.

In addition to those listed above, you must submit

• written statement;
• notification of confirmation of the taxpayer's right to property tax deductions received from the tax office at the place of residence.

The taxpayer is entitled to receive property tax deductions from one or more employers of his choice.

To receive a notification, you must apply to the tax authority with a written application confirming the right to receive a tax deduction for personal income tax. The Federal Tax Service of Russia has developed a recommended application form (you can download it here).

A notice of the right to receive property tax deductions is issued by the tax authority within a period not exceeding 30 calendar days from the date of filing the taxpayer's application and confirming the right to receive deductions.

In the event that, as a result tax period the amount of taxpayer income received from all tax agents, turned out to be less than the amount of property tax deductions, the taxpayer has the right to receive property tax deductions from the tax office.

If tax deductions cannot be used in full in a tax period, their balance may be transferred to subsequent tax periods until they are fully used, unless otherwise provided by this article.

Prepared by "Personal rights.ru"

Operating on the territory of all subjects of the Russian Federation tax code, establishes the procedure for obtaining and regulates the conditions under which citizens have the opportunity to receive the tax deduction provided for by law when buying an apartment under a DDU in a new building.

• Individuals who buy apartments in houses under construction the right to receive a property tax deduction for housing under construction ();
• the right to deduction arises from the moment of signing the deed of transfer ();
• to receive a tax deduction for the shared construction of an apartment You do not need to wait for the state registration of housing.

This provision is explained and confirmed by the letters of the Ministry of Finance of Russia:

Is it possible to get a tax deduction if the apartment is still under construction

An exciting question is whether it is possible to get a tax deduction if the house has not yet been commissioned, many citizens who buy housing in a house still under construction ask themselves. An important aspect of obtaining this benefit is the obligatory presence of a signed act of acceptance and transfer of this property to your property.

Therefore, you can take advantage of such a benefit from the state, but you definitely need to have a signed acceptance certificate in your hands.

In addition to the basic cost of the property specified in the sales agreement, you can also receive relief for certain types of taxpayer expenses, which include:

• expenses for finishing materials;
• costs for finishing works, development of design and budget documentation for these jobs.

Example

Zakharova M.Z. in 2016, she entered into an agreement for the purchase of an apartment in a house under construction and immediately paid for its cost, which amounted to 1,800,000 rubles. The acceptance certificate was issued in July 2017. Given that the contract contains information about the acquisition of housing without finishing, Zakharova M.Z. has the right, after signing the deed of transfer, to receive a tax deduction of 13% from 1,800,000 rubles, and at the same time from 200,000 rubles spent on decoration and repairs.

Tax refund when buying an apartment in a house under construction in a mortgage

Citizens who have used mortgage lending to purchase their own housing in a house under construction can also use their right to a refund of personal income tax. It is allowed to receive a tax deduction when buying an apartment in a house under construction on a mortgage, without waiting for the completion of construction, only on the condition that you have already received and signed the act of acceptance of the apartment.

The size

In addition to the principal amount of the deduction of 2,000,000 rubles, you can receive a property deduction from the amount of interest paid on mortgage lending up to 3,000,000 rubles.

• Interest refunds are allowed to be realized after receiving the basic purchase benefit;
• You can return all interest, even if mortgage was taken before the registration of the apartment in the property or the signing of the deed of transfer.

Example

In June 2017 Anuchkina A.B. issued a mortgage in the amount of 2,800,000 for the purchase of an apartment in a house under construction under DDU. In March 2018, she signed the acceptance certificate. In January 2019 Anuchkina A.B. has the right to apply to the IFTS for a refund of the main deduction from the amount of 2,000,000 rubles, and interest for the period from June 2017 to January 2019 in the amount of 314,000 rubles. As a result, Anuchkina A.B. will be able to return the tax in the amount of: 13% × (2,000,000 + 314,000) = 300,820 rubles.

To return personal income tax on housing purchased on credit, there are many nuances, be sure to read the article ""

Tax deduction when buying an apartment under a share agreement

• Get a tax deduction for equity participation in the construction of a new building, if the house has not yet been commissioned, it is only possible to have a signed deed of transfer on hand, required as a document confirming your right to this property;
• the required package of documents must be accompanied by a remote control agreement, which contains information about the paid by you cash subject to reimbursement;
• The moment of the right to receive a property deduction is considered not the date of conclusion of the DDU, but the date of acceptance of the apartment according to the act;
• Please note that according to the preliminary sale and purchase agreement (preliminary act of acceptance and transfer), it will not be possible to receive a tax refund, because. - it is only your intention to conclude it, but it is not and does not transfer any ownership rights. This position was confirmed by the tax

Example

Lazebnaya T.V. she bought an apartment in 2018 under DDU, but the acceptance certificate was signed only in January 2019. Accordingly, she received the right to use the property deduction only in 2019.

Example

Kolbina A.A. bought a studio in a house under construction in February 2018, concluding preliminary agreement purchase and sale of an apartment and in January 2019 she applied for a tax refund to the inspection, having issued a preliminary act of acceptance and transfer. But since the document confirming the right to property or the right to claim the apartment is the document necessary to confirm the right to a property deduction, the deduction was denied.

Learn more about tax deductions when buying an apartment fractional ownership you can read .

Tax deduction for the assignment of rights to shared construction

When assigning the rights of shared construction, as well as the return of personal income tax in the case of shared construction of an apartment, it is possible only after receiving the acceptance certificate.

• According to the provisions, along with the provision of the equity participation agreement under which the assignment was carried out, you will need to attach the completed assignment agreement to the main set of documents. This condition is also contained in, brought to the tax authorities, which provides a list of documents required to obtain a property deduction
• The moment of the right to deduction will be considered not the date of conclusion of the DDU or the assignment agreement, but the date of acceptance of the apartment according to the act signed by both parties.

Example

Romashchenko K.O. under an assignment agreement, he purchased an apartment in 2018, but the act of accepting the transfer of an apartment will be signed only in September 2019. Accordingly, he will receive the right to a property deduction only in 2020. Romashchenko K.O. is eligible for a tax refund on income received for all of 2019, but not for 2018.

Tax deduction when buying an apartment through a housing cooperative

Citizens who purchase apartments under construction through housing cooperatives under share accumulation agreements can count on tax break by deal.
An important condition for the occurrence of such a right is:

• full payment of the required share contributions by a member of the cooperative;
• signing of the deed of transfer.

Example

In March 2017, Kotov N.A. paid 515,500 rubles. as part of the contribution for the purchased apartment through the housing cooperative, and the remaining amount of 1,455,500 rubles. paid in December of the same year, but since the act of acceptance has not yet been signed by him, there is no right to a benefit. After signing this document in April 2018, Kotov N.A. the right to return personal income tax has appeared since 2018.

Tax deduction on the act of acceptance of the transfer of an apartment in 2020

The purchase of an apartment still under construction entitles its owner to receive a personal income tax refund. The act of acceptance of the apartment is the most important aspect of any transaction of this kind, and its signing gives the taxpayer the right to start processing the receipt of a deduction starting from this tax period, and what is very important, it is not required to wait for registration of ownership of real estate to receive a deduction.

Example

In 2016 Komlichenko O.A. DDU was signed. At the same time, he made a full contribution for the purchased apartment, but the completion of construction and the signing of the acceptance certificate took place in December 2019, January 2020 came and the apartment of Komlichenko O.A. have not yet been owned. Despite this, he filed a tax refund and received it for the whole of 2019, and not just for December.

Where to get

Exists two ways to get:

1. at the employer;
2. through the Federal Tax Service.

The difference is:

1. you will be able to receive a monthly personal income tax refund from your employer on the basis of a tax notice received from the tax authority within a month from the date of your application;
2. through the Federal Tax Service in a single payment for the whole year within a month after the end of desk audit up to 3 months.

List of documents:

• contract for the purchase of housing by you;
• act of acceptance and transfer;
• checks or other payment documents;
• certificate of income form 2-NDFL;
• declaration in the form 3-NDFL.

When to contact

With a ready set of documents, you must contact the tax authority at the place of residence at the end of the year in which the right of ownership arose or the acceptance certificate was signed.

If you are required to submit tax return in the form 3-NDFL, then they must submit it to the tax authority no later than April 30 of the year following the past one. Other citizens who wish to exercise their right to a tax deduction can submit documentation for a deduction throughout the year.
Important!
The legislation does not limit the deadlines for submitting documents to receive tax deductions, but to return the paid personal income tax, according to

The tax deduction for a mortgage on a new building is regulated by Article 220 of the Tax Code of the Russian Federation. The deduction is provided to payers of personal income tax when purchasing housing, who have submitted a single sample application to the tax service, an acceptance certificate of an object, personal and loan documents. It is not necessary to wait for the state registration of housing purchased under the DDU, the assignment of rights of claim, and accumulation of shares with housing cooperatives.

The concept of a tax deduction when buying an apartment in a house under construction in a mortgage

A tax deduction for lending to a new building entitles you to a refund of 13% of the cost of housing and paid mortgage interest. Compensation of expenses cannot exceed the amount of taxes paid by Russian residents for prior year(for pensioners - 3 years) or future periods. Refunds are made by the Federal Tax Service or the employer.

Features of the tax deduction when buying a home with a mortgage in a new building

A tax deduction can be obtained on the act of acceptance and transfer. To do this, you should submit an application to the territorial service of the Federal Tax Service in the year following the year of its signing.

There are 3 forms of acquiring real estate under construction, which determine the occurrence of grounds for filing documents with the Federal Tax Service:

1. A new building purchased with a mortgage under the DDU.
2. Under an assignment agreement.
3. Under a share accumulation agreement with a housing cooperative.

Important! According to Federal Law No. 220, it is not required to wait for an extract from the USRN, it is enough to provide a signed act of acceptance and transfer of housing.

The maximum amount used to calculate the tax deduction for real estate is 2 million rubles, for mortgage interest - 3 million rubles. To know maximum value return is very easy. tax rate property deduction 13%, which in monetary terms corresponds to: 260 thousand rubles. - compensation from the cost of housing, 390 thousand rubles. from mortgage interest.

Important! Discounts also apply to the purchase building materials and payment of estimated, design, finishing works. To receive compensation for finishing costs, the contract must contain information about the sale of housing without finishing.

Conditions for the payment of a property deduction

The following persons are entitled to tax compensation:

1. Taxpayers (citizens of the Russian Federation and foreigners who monthly deduct 13% of personal income tax from income).
2. Officially employed spouses (documents will need to be accompanied by a remote control agreement containing information about the paid money).
3. Home buyers using family capital if, in addition to it, own funds were spent on the purchase (payment of the loan).
4. Pensioners who receive income and deduct personal income tax. For example, employed pensioners who received a salary in the reporting year.

The law provides for a number of grounds when payments are not due:

• the apartment was purchased from relatives;
• housing was purchased by the employer for the employee;
• the deduction was previously reimbursed;
• unemployed citizens who do not pay personal income tax;
• housing was purchased entirely on a subsidy;
• the taxpayer is a woman on maternity leave;
• an incomplete package of documents has been submitted to the tax office;
• non-residents of the Russian Federation.

Return methods. tax legislation The following tax refund options are available:

1. Annually. Having issued a mortgage, the borrower receives money over subsequent periods until he returns the full amount of the deduction.
2. One-time. The condition is valid if 13% of personal income tax from the salary for the year exceeds the amount of compensation.
3. Monthly. When making compensation through the employer, the amount of income tax deducted from wages, will not be held until full refund costs associated with the purchase of housing in a mortgage.

Distribution of shares. Federal Law No. 212, issued in 2014, tied the tax deduction not to real estate purchased on a mortgage under a DDU, but to a taxpayer. When registering a mortgage apartment in joint ownership, both spouses will receive the maximum deduction if the property value is over 4 million rubles.

How many times can you make a deduction? The law provides for compensation tax payments an unlimited number of times until the full amount of compensation (260 thousand rubles) is exhausted. Mortgage payments are applicable only to one object, issued after 2014. Multiple use of the right to deduct is available subject to a number of requirements:

• the right to a refund of the tax paid has not been exercised;
• incomplete personal income tax compensation from the amount up to 2 million rubles;
• the return on the paid interest on the housing loan was not claimed.

How to calculate tax deductions

To calculate the tax deduction, you need to multiply the costs of buying real estate and repaying interest by the personal income tax rate (13%) paid to the budget. The property deduction is calculated using an electronic calculator or independently, using the following formula:

Property deduction = 13% rate * cost of housing (but not more than 260 thousand rubles)

According to a similar scheme, the amount of compensation for interest paid is calculated.

Important! Overpaid tax in the amount not exceeding the “income” tax paid to the budget for reporting period.

Calculation example. Suppose Ivanov I.A. issued a mortgage housing for 8 million rubles. Overpayment on interest will amount to 2.5 million rubles. The deal was completed in 2017. The borrower was officially employed in December 2016 and regularly pays income tax. total amount earnings for the year - 900 thousand rubles.

The maximum value of the property used for the deduction is 2 million rubles; compensation is subject to 260 thousand rubles. (2 million rubles * 13%). The amount of deduction from interest is 325 thousand rubles.

Total: 260 thousand + 325 thousand = 585 thousand rubles. - the allowable amount of compensation for expenses when buying real estate with a mortgage. Of these, 260 thousand can be received at a time with the sufficiency of the paid personal income tax, and 325 thousand gradually as the loan is repaid.

The amount of taxes paid by the borrower is 117 thousand rubles. (900 thousand rubles * 13%). In 2020, the taxpayer will be able to compensate 117 thousand rubles. The rest of the deduction (468 thousand rubles) will be received by the client in subsequent periods. The main condition is the deduction of 13% of personal income tax to the state budget.

Required documents

To compensate for taxes paid through the territorial service of the Federal Tax Service, you will need:

• the passport;
• DDU or a share accumulation agreement with a housing cooperative;
• payment documentation for the new building (checks, statements);
• acceptance certificate for real estate;
• certificate of state registration of ownership of a residential facility (if any);
• loan agreement and certificates of interest paid to the bank for the reporting period (for deducting interest);
• application for the return of property deduction.

When making a deduction through an enterprise, you will additionally need a notification for the employer and information about the company: TIN, KPP, OKATO, legal, actual address.

If the deduction is reimbursed by the Federal Tax Service, the application must be accompanied by:

• an application with a request to transfer the overpaid tax to a bank account;
• account details for transferring money, information about the bank;
• income statement, declaration.

The Ministry of Finance has introduced and approved a unified application format for compensation of tax payments. You can fill it out by hand on approved forms, using a special program (updated annually tax service), in personal account taxpayer or on the State Services portal.

Compiling an application for several years at once, you should draw up not one, but 3 documents for each year.

Sending an application to the Federal Tax Service is carried out in the following ways:

• through the Gosuslugi website at the link www.gosuslugi.ru/10054/25;
• branch of the Federal Tax Service at the place of residence;
• personal account on the official website of the tax service (https://lkfl.nalog.ru/lk/).

Important! To send the declaration and supporting documents to in electronic format through a personal account or "Gosuslugi" you will need an electronic digital signature (it can be generated in the taxpayer's personal account).

How to get compensation?

Receiving compensation is carried out in 2 ways: through the employer, the bodies of the Federal Tax Service. The self-service service on the website of the tax service or the Declaration 2017 program (https://www.nalog.ru/rn77/program//5961249/) will help you correctly file a tax return.

When applying for benefits through an enterprise, you will need to collect standard documents(except for the declaration and income statement), submit papers to the FTS inspection. Within a month, the tax office will notify you of the right to deduct. The notice is valid until the end of the current year.. The employee will need to leave an application at work, attach a notice from the Federal Tax Service. The employer will stop transferring personal income tax from earnings until the amount due for deduction has accumulated.

Important! When applying for a refund of the tax paid through the Federal Tax Service, the payer will receive the funds in a single payment.

Terms of consideration and transfer of funds

The tax legislation approved the deadlines for checking the income declaration of individuals by the tax service - a maximum of 90 days, plus 1 month is set aside for a tax refund. When sending a report by mail, the duration of the consideration of the document starts from the moment the papers with the description of the attachment are received. It is convenient to check the status of the 3-NDFL check in your account on the website of the Federal Tax Service. Here you can also create and send an application for the transfer of funds to the specified details.

In case of an unmotivated refusal, citizens of the Russian Federation have the right to appeal the decision of local authorities through Regional Office FTS, central office Federal Tax Service of Moscow or the court.