Reimbursement of personal income tax, preferential terms for return to pensioners. Property tax deduction for pensioners. Tax deduction for treatment for pensioners

For a pensioner? How to arrange it in one case or another? Understanding all this is not as difficult as it might seem at first glance. In fact, every citizen can thoroughly study the Tax Code of the Russian Federation and get answers to all the questions posed. Tax deductions are not uncommon. Many are trying to take advantage of this opportunity as soon as possible. After all, returning part of the money at the expense of the state for certain expenses is what the country offers to many citizens. What about retirees in this area? Are they entitled to cash refunds? If yes, in what situations? And how to apply for tax deductions in this or that case?

Deduction is...

The first step is to understand what kind of money we are talking about. In Russia, not everyone is entitled to tax deductions. This means that you should be aware of what kind of money you are talking about.

Refund of 13% of certain expenses by the state. It is due only to those who have made a specific transaction. In Russia, deductions can be made for specific actions.

Typically, the right to receive money remains with the working-age population with a regular income. Are pensioners entitled to a tax deduction? The question is very difficult. How can you answer it?

Deductions and pensioners

The point is that there is no clear answer. Much depends on what kind of deduction we are talking about. And what kind of pensioner is the taxpayer?

It has already been said that working citizens, as well as the working-age population who have a constant income, have the right to deductions. But what about older people?

As practice shows, a 13% deduction is due when a citizen pays taxes and receives income. Otherwise, you will not be able to claim a refund. Pensioners are eternal beneficiaries. In Russia they have a huge variety of rights and opportunities. What about tax refunds? Can a pensioner receive a tax deduction?

An unequivocal “yes” can only be answered when it comes to working citizens. They receive a salary subject to personal income tax at 13%. And therefore they have the right to deductions. What should those who are not working do?

For non-working people

They, like other citizens who have retired, have the right to a tax deduction in the amount established by the legislation of the Russian Federation. But for this you will have to meet certain conditions. As a rule, they are always observed in Russia.

What rules are we talking about? This:

1. A retired citizen must be a tax resident of the country. That is, to remain registered with the tax authorities at your place of residence for more than 183 days.
2. A person claiming a deduction must necessarily receive income subject to 13% tax. Pension doesn't count. It is not subject to taxes by law.
3. Before the end of the reporting tax period, you must submit a tax return of the established form. Then you will have to pay 13% of the profit received. This is a required item.

There are no further essential conditions. Accordingly, non-working pensioners also have the right to one or another deduction. True, working people have more of them. In what situations can you claim a refund of money spent on a particular transaction?

When are deductions due?

The thing is that in Russia there is a fairly wide range of deductions. They are divided into different types. Accurate knowledge of the ownership of monetary compensation helps to determine the documents provided to the tax service at the place of registration in a given case.

Deductions can be:

• from salary (for example, if you have minor children);
• for studying;
• during treatment (most often teeth);
• for transactions with property and land.

These are the most common scenarios. As a rule, a tax deduction for a pensioner for training is not found in practice. Property refunds are in great demand. If you have a job, Treatment also very often helps citizens get back part of the money paid for services. In all situations, you will have to be guided by the same principles for providing deductions, but with different packages of papers. What should you pay attention to first?

From salary

To begin with, it is best to study a somewhat specific deduction - from the earnings that a citizen receives. Why? This cash back is a little different from all the others. How exactly?

This is a way to reduce the tax base, which is necessary to collect 13% of a citizen’s income in the form of tax. That is, this method does not allow you to receive funds. It serves to reduce the tax base when calculating the income tax payment.

Usually reserved for disabled people. This tax deduction for pensioners is useful, but it is only provided to officially employed people. Neither entrepreneurs nor people receiving income from the sale of property can use this bonus.

Another feature of salary deductions is that you need to apply for it not to the tax authorities, but to your employer. The list of documents is minimal. More on them a little later. First, it’s worth considering all the refunds due to pensioners. They have certain conditions and restrictions. If you don't know about them, you may never process a return.

For studying

Tuition deductions are, as already mentioned, extremely rare for pensioners. You can receive it when a citizen pays for his or her full-time education at a university. Or if a person teaches his child (grandchild - if there are no parents) on a “point” basis until the age of 23. In this case, the student must not work officially.

Accordingly, under such circumstances, a tax deduction can be issued. But at the same time, the pensioner must be an official representative of the student or study himself. Payment for studies is made at the expense of the senior citizen.

It is also worth paying attention to the fact that you can return money in the amount of 13% of all expenses for the last 3 years of study. In this case, the amount cannot ultimately exceed 50,000 rubles. It is best to submit a request to the tax office immediately 36 months in advance than to deal with the task every year.

For real estate

The next question is the tax deduction for pensioners for real estate transactions. This is quite an interesting question. After all, you will have to pay attention to numerous nuances. Real estate transactions among pensioners and other citizens occur all the time. And for purchasing an apartment you can receive a cash refund in the amount of 13% of the amount spent.

What restrictions apply in this regard? The thing is that you cannot return more than 13% of 2 million rubles. That is, the maximum return is about 260 thousand. This rule applies not only to pensioners, but also to all other citizens.

If the previously specified deduction amount has not been collected, then it can be received in full in the future. Otherwise, if the limit of 260,000 rubles is exhausted, it will not be possible to issue a refund.

When purchasing real estate with a mortgage, you can return a large amount. More precisely, at the moment it is 350 thousand rubles.

Other property

But what to do if we are talking about selling land, for example? Or any other property? Then a tax deduction for a pensioner is also due. The same conditions apply to it as in the case of real estate such as apartments, rooms and cottages.

In other words, after purchasing an apartment, a pensioner receives a tax deduction of no more than 260 thousand; after purchasing a plot of land or a car, a similar maximum refund is due. As a rule, mortgages do not apply to other property.

It should be noted that both in the case of real estate and in the case of other property, the deduction is considered property. This means that 260,000 rubles is money that can be returned at the expense of the state, taking into account all property expenses. That is, for an apartment, for a car, and for land, for example. The tax deduction for a pensioner and an ordinary citizen is summed up in these situations.

Treatment

The next refund is compensation for treatment. A very common deduction among the entire population. It applies when a citizen pays for his or someone else’s treatment in private centers. If a citizen uses the compulsory medical insurance program, he cannot return certain funds.

A tax deduction for pensioners for treatment is offered for:

• purchasing certain medications;
• direct receipt of treatment services;
• under the compulsory medical insurance program, if, according to the contract, the insurance company covers only the service, but not the expenses for its provision.

As already mentioned, quite often there is a deduction for dental treatment. You can get, as in previous cases, 13% of the amount spent. But the deduction cannot exceed 15,600 rubles.

In Russia there is a special list of expensive treatments that are not subject to the specified compensation limit. In this case, it will be possible to issue a deduction of 13% from the entire amount spent on one or another medical intervention.

Application procedure

Pensioner? It all depends on what specific refund we are talking about. It has already been said that in the case of a deduction from wages, it is enough to come to the employer. And if we talk about all other returns, then you will have to contact the tax authorities at the applicant’s place of residence. Or you are invited to come to one or another MFC to bring your idea to life.

The registration procedure is extremely simple. Required:

1. Collect a certain list of documents. It is different for each case. A complete list of papers will be presented below.
2. Find the MFC or the tax service of the citizen’s area of ​​registration. If we are talking about deductions from earnings, then it is enough to contact the employer.
3. Draw up a statement in the prescribed form. The right to a tax deduction for pensioners and other citizens must be requested. Or rather, communicate your desire to return the money. Documents and their copies are attached to the application.
4. Wait for the decision of the tax authorities. Within 2 months from the date of filing the application, the citizen will receive a notification about the purpose of the return or about its rejection. In the second case, there will be about a month to correct errors. Otherwise you will have to start the design from scratch.
5. Wait for funds to be credited. From the moment of receiving a notification from the tax authority to the transfers, as a rule, about 1.5 months pass.

This is all. Tax deductions are provided to working pensioners and non-working people in the same way as to all other citizens. The only difference is in the documents provided.

Documents for deductions

If we are talking about a deduction from wages, it is enough for the employer to bring an application and a passport. It is also necessary to attach a reason for reducing the tax base. For example, a health certificate.

Otherwise, a tax deduction for a pensioner is provided after submitting the following documents to the tax service:

• a statement indicating the type of refund;
• Russian passport;
• SNILS of a citizen;
• contract for services;
• student certificate (tuition refund);
• documents indicating the citizen’s expenses (checks and receipts);
• tax return in form 3-NDFL;
• income certificate (form 2-NDFL for employees);
• organization license (training, treatment);
• accreditation (for training);
• certificate of ownership of real estate (if available);
• pension certificate (since 2016 - pensioner’s certificate);
• details of the account to which you want to transfer money.

In the Russian Federation, a number of benefits are provided for citizens who have reached retirement age, which covers various areas. We will not go deeper into listing all kinds of “indulgences,” since in this article we will consider in detail and with all the nuances the issue of benefits for pensioners when purchasing an apartment. What is the essence of benefits, which categories of pensioners are entitled to them, as well as the procedure for submitting documents to receive them. Our article will answer these and other questions, so let’s get to the point.

Not every citizen of our country leaves work when they reach retirement age. And is it bad to receive both a pension and a salary at the same time? Based on this, the legislation of the Russian Federation provides benefits for both working and non-working pensioners.

Read about all tax benefits for pensioners in the appropriate section.

Property tax deduction for working pensioners

For a working pensioner, the situation with receiving benefits is almost identical to receiving it by any citizen of the Russian Federation, since a pensioner, while at official work, pays personal income tax (NDFL). The tax rate is 13%. The legislation provides for the return of the amount of personal income tax paid for the amount spent on purchasing an apartment, but not more than 2,000,000 rubles. Therefore, through simple mathematical calculations we find that you can return 260,000 rubles. This refund is subject to the property tax deduction law.

But please note that since 2015, working pensioners, just like non-working ones, can apply to the tax office for a credit for previously paid tax for the period of 3 years before the right to a property tax deduction arises. We will look at this tax benefit for pensioners in more detail in the next chapter. Read about all the benefits for working pensioners in the corresponding article.

Let's take a closer look at the 13% return. Tax legislation regulates the procedure for individuals to receive property tax deductions. What do you need to do to get your 13% back, procedure:

1. Actually buy an apartment and prepare all the documents confirming that you are the owner.
2. Contact the accounting department at your place of work to obtain a certificate stating that you actually paid personal income tax. The certificate is issued in the prescribed form 2-NDFL.
3. Fill out the tax return form 3-NDFL on a special form at the tax office at your place of residence.

It is important to know, that when applying for a 13% refund, the amount spent on the purchase of an apartment includes not only the actual costs of purchase, but also the costs of finishing work inside the apartment itself. At the same time, one condition is important: the purchase and sale agreement must indicate that you accept the apartment with imperfections, that is, not “turnkey”. Only with this option is it possible to include the funds spent on finishing work in the total amount, from which a 13% refund will be calculated.

In addition, if your actual income for the current period does not reach the limit of 2,000,000 rubles, then in this case it is necessary to draw up documents for a return of 13% over several years in order to reach the maximum possible amount of 260,000 rubles, which is actually due to you by law.

Property tax deduction for non-working pensioners

Now let’s deal with a more complex situation, when a pensioner retires and is not officially employed anywhere. The 13% refund comes from taxes already paid, but the pensioner receives a state pension, which is tax-free. Previously, until 2012 inclusive, the legislation established that those who do not pay personal income tax do not have the right to a property deduction when purchasing an apartment. But after 2012, there was a change in legislation and the adoption of Federal Law No. 330-FZ, which introduced changes to the Tax Code. According to the new amendments, now even a pensioner who does not work in an official job and does not pay personal income tax has the same right to a property deduction as other citizens of the Russian Federation. But a small nuance is important here; receiving a deduction has a slightly different scheme - the opposite.

The scheme is as follows: the tax office takes into account the personal income tax paid by the “future” pensioner for the last three years before retirement.

Let's look at it with an example. Let’s say you became a pensioner at the end of 2016, and bought an apartment already in 2017, this means that in 2018 you need to submit a certificate to the tax office about the taxes you actually paid at a rate of 13% for the period from 2014 to 2016. And if you retired at the end of 2015, and also purchased a home in 2017, then the deduction will be provided only for 2014 and 2015.

This scheme for receiving a property deduction for non-working pensioners implies the transfer of unused benefits to earlier periods (but not more than 3 years), thereby allowing it (the benefit) to be used to the fullest. The most important factor is the presence of official income, otherwise you will not be able to take advantage of the right to benefits.

If the year of retirement and the year of purchase of the apartment coincide, then when determining the period for which the 13% refund will be issued, the countdown will begin precisely from this year, and not from the previous one.

If you purchase real estate in 2018, you will be able to get a refund of previously paid taxes in 2019.

The procedure for obtaining benefits from the tax authority

The procedure for both yours and the tax service is no different, even if you are 30 years old or 60. The property tax refund mechanism, as well as the legislation, are the same for all categories of citizens. As was described just above, you need to provide the tax office with an income declaration in the prescribed form (3-NDFL); a statement written in your own hand; a certificate (or certificates, for non-working pensioners) about the payment of personal income tax; documents for the purchased apartment confirming your ownership; as well as receipts for the purchase of finishing materials (this case was discussed above).

Next, nothing is required of you except wait. Within three months from the date of submission of the package of documents, the tax service will conduct a thorough check of the authenticity and reliability of the data you provided. If no problems arise, you will receive a notification stating that your application has been approved. Next, you will need to go to the tax authority at your place of residence and indicate the current account number on a special form, where the funds that make up the property tax deduction will be transferred to you. It is important to have a current account in a branch of any Russian bank, since funds cannot be transferred to an account in a foreign country. In addition, cash is also not issued.

If during the audit the tax service discovers any inaccuracies or lack of information, you will also be notified and will require clarifications and clarifications.

“Pitfalls” in the process of obtaining a property deduction

It is important for pensioners not to neglect a number of features when preparing documents for tax deductions.

1. It is important to remember that a non-working pensioner receives a deduction for the last three years preceding the purchase of a home. This means that if you bought an apartment in 2014, became a pensioner in 2013, and applied to the tax office only in 2015, then you lose a whole year, which will not be taken into account. The deduction will be calculated for the period from 2012 to 2014, but in 2014 you are already a pensioner and do not pay taxes, therefore, the total deduction amount will be much less.
2. When buying an apartment by contribution, that is, when you are a shareholder, for example with your daughter or son, you are also entitled to a tax deduction, but it is proportional to your expenses.
3. A pensioner, like an ordinary citizen, can receive a tax deduction not only from the tax authority, but also from his employer, subject to official employment. To do this, you need to contact the tax service with a corresponding application. Moreover, if you work part-time in several jobs (again, the important factor is “officially”), then the tax office, at its discretion, will determine the order of employers from whom you will receive benefits.

Prepared by "Personal Prava.ru"

The essence of tax deductions is to exempt Russians from taxes on the part of the expenses they incurred to purchase an apartment.

The amount of the tax deduction is determined from the actual costs of purchasing housing, but in total no more than 2 million rubles.

Thus, after submitting supporting documents to the local inspectorate, a citizen is entitled to compensation in the amount of up to 260 thousand rubles. (it is calculated as 13% of 2 million).

When purchasing a home on credit, an additional income tax refund is allowed to pay interest to the bank.. If the agreement was concluded after 2014, then the amount of interest paid that is subject to reimbursement can be no more than 3 million rubles. (those. You can issue a refund for an amount of up to 390 thousand rubles.).

These limits apply to all taxpayers, regardless of their category, incl. for pensioners.

Conditions for returning 13 percent when purchasing an apartment for pensioners

Since a property deduction is a return of tax contributions to the budget, to obtain it it is required that the pensioner has income that is subject to 13% personal income tax. A pension, regardless of the grounds for receiving it (reaching retirement age, loss of ability to work, or achieving a certain length of military service), is exempt from taxation. That's why by default, pensioners are not provided with property deductions.

But if they have other sources of income besides pensions, then the refund is made as usual. This is not only salary, but also alternative sources.

Let's consider the particular conditions for receiving tax deductions by Russian pensioners depending on their income.

We wrote about how to return 13% to pensioners.

Tax refund when purchasing an apartment if you have additional income

The presence of alternative sources of income allows pensioners to count on receiving a deduction against this income. This could be the sale of real estate, rental of an apartment or car, an additional pension from non-state pension funds (it is not exempt from personal income tax by law), an additional salary or remuneration under copyright agreements/contracts.

When applying for a deduction, it is necessary to take into account the fact that its amount cannot exceed the annual tax transferred to the budget.

Suppose, citizen Abakumov decided to make an investment in retirement and purchase an apartment in order to receive income from it in the form of rent. He purchased the property for 2.3 million rubles, and rented out housing for 12,000 rubles. per month. He does not hide the income received, but pays a monthly tax of 1,560 rubles. Over the year, this amount reached 18,720 rubles.

For purchased real estate, a pensioner can apply for a deduction of a maximum of 260 thousand rubles. But he has the right to return no more than 18,720 rubles for the current year. According to the law, he can transfer the rest of the deduction (241,280 rubles) to the following years, while the limit is 260 thousand rubles. will not be exhausted.

Property deduction when buying an apartment for non-working pensioners

Until 2012, if a pensioner did not have any income other than a state pension, he could not count on deductions. But since 2012, the situation has changed and amendments to the Tax legislation were adopted in favor of pensioners.

Now they have the right to return personal income tax regardless of the date of purchase of real estate for the last 4 calendar years. For example, in 2016 it was possible to issue a refund for 2015-2012.

When postponing tax periods, a pensioner must follow a number of rules:

• It is allowed to apply for a deduction only the next year after purchasing real estate, i.e. For an apartment purchased in 2017, a refund can be issued no earlier than 2018;
• pensioners who have not worked for 5 or more years lose their right to receive budget preferences;
• the deduction is not provided for more than 4 years (in 2017, taxes for 2012 are no longer refunded).

For example, pensioner Abramov retired in 2016. The following year he purchased a new two-room apartment. In 2018, he has the right to apply to the Federal Tax Service and reimburse part of the costs for 2016 (while he is employed) and for 2014-2015.

It is worth considering that when postponing tax periods, declarations are submitted in reverse order. For example, first for 2015, the balance is transferred to the previous year 2014, then - for 2014 - to 2013.

Tax deduction when purchasing an apartment for a working person

Previously, the Tax Code contained a restriction according to which working pensioners could not carry over the deduction. But in 2014, this rule was abolished and this right was assigned not only to non-working pensioners, but also to employed people.

Let's give an example. In 2014, Bobrov reached an honorable age and retired. However, he continued to work. In 2015, he bought an apartment for 5.8 million rubles. In 2016, he contacted his Tax Inspectorate to obtain a deduction. At the same time, he has the right to return personal income tax not only for 2015, but also for 2012-2014. But if the amount received is not enough, he has the right to continue to receive a deduction until he receives all 260 thousand rubles.

Otherwise, for working pensioners, tax refunds are made according to general rules.

Is tax compensation due when purchasing a home by a pensioner who has stopped working?

In life, the following situation is also possible: during the process of returning personal income tax, a pensioner stopped working and never managed to get back the entire amount received. So, if over the past three years he has already exercised his right to deduction, then further transfers stop. He will only be able to return the money for the last year of work.

In this case, the pensioner has two options: find alternative sources of income or arrange payments for the spouse who continues to work.

We talked about receiving a tax deduction for working and unemployed pensioners.

Return of money to your spouse

When purchasing housing in joint/common ownership a working spouse may well receive a deduction instead of a pensioner. Of course, if they both worked, the family together could receive up to 520 thousand rubles. (if the purchased apartment is more expensive than 4 million rubles).

It does not matter which spouse actually made the expenses and whose name is indicated on the payments. In the application, the spouse has the right to arbitrarily distribute the amount of the deduction and completely redistribute it in favor of the pensioner’s spouse.

Download the application for distribution of deductions between spouses: , .

It is worth considering that if the apartment is more expensive than 4 million rubles, then an application for distribution of the deduction is not required, because the spouse will still not receive more than 260 thousand rubles.

For example, the pensioner has not worked for 5 years, and his wife has not yet reached retirement age. They bought an apartment for 3 million rubles. into joint ownership. By default, each of them could receive a deduction in the amount of 1⁄2 of the value of the property with 1.5 million rubles. But since the pensioner lost the right to a deduction, he wrote an application for its redistribution in the amount of 100% in favor of his wife. As a result, it was she who received a deduction of 260 thousand rubles. from a limit of 2 million rubles. (to the maximum).

You will find more nuances about returning 13% after purchasing an apartment using shared ownership, and you can read more about receiving a tax deduction for a spouse.

Receiving payment yourself through inspection

To receive your own deduction you need to contact the Federal Tax Service for registration. This must be done the next year after purchasing an apartment, both at the beginning of the year and at the end. Tax refunds can be processed within three years. Thus, it is permissible to apply for a deduction for an apartment purchased in 2016 no later than 2019.

You should not delay this process too much: after all, every year the amount to be reimbursed from the budget will systematically decrease. After all, you can transfer the deduction to a pensioner only for three years before the purchase and with each subsequent period the period is reduced.

The pensioner must calculate the amount of the deduction independently and display all calculations in the 3-NDFL declaration. Basic information is provided here: the cost of acquisition (the amount indicated is no more than 2 million rubles), the annual amount of income and the transferred personal income tax (can be taken from 2-personal income tax). The amount of the deduction cannot exceed the amount of tax contributions to the budget.

Let's say, monthly income is 35,000 rubles, of which 4,550 rubles are withheld as personal income tax. The annual tax amount is 54,600 rubles. It is this that can be returned from the budget, and the balance is carried over to subsequent periods.

The Federal Tax Service provides a standard package of documents, which consists of:

• statements;

  Download the application for a deduction: , .

• passports;
• declarations in form 3-NDFL;

  Tax return in form 3-NDFL: , .

• certificates from the employer 2-NDFL for the years of receiving compensation;

  Certificate of income of an individual, form 2-NDFL: , .

• documentation for the apartment and payment documents (receipt, bank statements, etc.);
• mortgage agreement;
• marriage certificate (if you want to distribute the deduction between spouses.

All documents are provided in originals along with copies.

The pensioner will additionally be required to have a copy of his pension certificate only if he plans to exercise his right to postpone the tax period.

You can submit a set of documents in person or through a representative. In the latter case, you will need a notarized power of attorney to represent interests.

After the documents are submitted, they will be subject to a desk check. By law, it can take no more than three months. Upon successful verification of the information provided, the pensioner will receive funds in the amount of the calculated personal income tax to the declared bank account (passbook).

We talked in more detail about how to get a tax deduction for a pensioner and how to calculate its amount.

13 percent tax for pensioners through an employer

When a pensioner continues to work or his spouse applies for compensation from the budget, this process will consist of two stages.

At the first stage, with documents confirming the fact of purchase of housing the taxpayer applies to the Federal Tax Service at his place of residence. Within thirty days, the fiscal authority will issue a certificate confirming the right to deduct. You can submit an application in the same year that the apartment was purchased, without waiting for the end of the tax period.

At the second stage you Together with documents for housing and a notification from the Federal Tax Service, you need to contact the accounting department at your place of work. Here an application is written addressed to the management in the form approved by the legal entity. From now on, the employer will temporarily cease to perform its functions as a tax agent and withhold tax from wages.

Download a free application for a deduction for the employer: , .

The property deduction will not be received in one amount, but will represent a monthly increase in salary in the form of non-withheld personal income tax. Once the compensation is exhausted, the taxpayer will continue to receive a reduced salary.

For example, monthly income is 48,000 rubles. The employee receives 41,760 rubles. After applying for the deduction, his income will increase by 6240 rubles. (personal income tax amount) has not yet reached 260 thousand rubles. (if the apartment is more than 2 million).

The right to receive the balance of 3-NDFL for pensioners

Taxpayers have the right to additionally receive the balance of underused deductions in subsequent tax periods.

So, if it was not possible to compensate all costs, a pensioner can claim a deduction until he receives taxable income.

Multiple personal income tax refund

The ban on multiple use of tax preferences was lifted in 2014. Now the right to deduction is tied not to the object, but to the person of the taxpayer himself.

Previously, it was like this: a taxpayer purchased an apartment for 1,000,000 rubles. and returned 130 thousand rubles from the budget. After this, he could no longer apply for compensation.

Since 2014, Russians can repeatedly use deductions until the total amount of payments from the budget reaches 260 thousand rubles. If a citizen exercised his right to a deduction before 2014, then he has no right to claim it again (even taking into account the latest amendments).

Features of VAT refund on mortgages

If a pensioner used a mortgage loan to buy an apartment, then he has the right to get back not only 260 thousand rubles. in terms of the main deduction, but also up to 390 thousand rubles. on interest paid to the bank (payments are divided into two parts). Of course, this purchase option is not very common: most banks limit access to long-term borrowings for persons of honorable age.

When reimbursing bank interest costs, three basic rules must be taken into account:

1. Receiving a refund on interest is allowed only after the right to receive the main property deduction has arisen. If the mortgage was issued earlier than the receipt of the transfer and acceptance certificate, then the deduction can still include all interest paid from the 1st day of making mortgage payments.
2. There are no limits on contracts executed before 2014 (all interest can be returned without restrictions). Since 2014, a limit of 3 million rubles has been introduced.
3. Deductions can only be received within the limits of amounts actually paid to the bank. The amount of payments must be documented and obtained with a bank statement.

Pensioners implement it with some reservations: They must have taxable income. They also have the right to postpone the tax period for personal income tax refund within 4 years.

A citizen can return part of the funds spent on certain needs in the form of a tax deduction. This right is given to him by the Tax Code and current legislation. The type of tax deduction depends on what expenses the citizen wants to reimburse. If for the purchase of housing, then it is declared, if for treatment or training, then.

Let's look at the two most popular deductions: property and social deductions for treatment. But we will consider not the general procedure for applying for benefits, but the specifics of receiving them by retired citizens.

In this article we will talk about how to get a deduction for a pensioner, what documents are needed for this, what features are provided for this category, and whether a pensioner can receive a tax deduction if he is retired and has no other income.

Tax deduction for apartments for pensioners

The essence of this benefit is the opportunity to return part of the money spent on the purchase of housing. As a general rule, citizens who receive income from which they or their employers transfer to the budget have the right to a tax deduction when purchasing housing.

Not all income is subject to personal income tax, in particular, this applies to state pensions paid to citizens who have retired. That is, formally they have income, but it is not taxed. Does this mean that the pensioner is deprived of the right to deductions? Let's look at it in more detail.

In what cases is a retired citizen entitled to claim this benefit? Until 2012, pensioners were not provided with a property tax deduction when purchasing an apartment if they did not work after retirement. Starting in 2012, pensioners were given the right to carry over the balance of the benefit for three years preceding the year of retirement or the year of purchase of housing (if the citizen retired before purchasing real estate). But, if a citizen worked after retirement, he received a deduction in the general manner and did not have the right to carry over the balance.

This ban existed before 2014. At the moment, any pensioner, whether working or not, has the right to receive a deduction when purchasing real estate and to transfer its balance to previous periods.

General conditions for receiving a deduction for pensioners:

1. The pensioner must stay in the Russian Federation for at least 183 days in the year for which he claims the benefit. Even if the pensioner meets all other conditions, if he does not have this benefit, he will be denied. This is due to the fact that non-residents do not have the right to receive any types of deductions, including property ones. Let us recall that a resident is a citizen who has lived in Russia for more than 183 days in the year for which the deduction is claimed.
2. The apartment must be purchased with your own funds.
3. A tax deduction for an apartment can be provided to pensioners only if the purchase was made with their own funds. When purchasing real estate using other funds (subsidies, government programs, employer assistance, etc.), the pensioner will also be denied benefits.
4. Housing should not be purchased from close relatives. If a pensioner bought an apartment, say, from his daughter or wife, then the tax authorities will deny him the benefit.
5. Receiving income from which personal income tax is paid monthly (or at the end of the year) in the amount of 13% (excluding dividends).
6. Availability of income in at least one of three periods (year) to which the balance of the deduction is transferred. If during the periods to which the balance is transferred there was no income (the citizen was also on pension, or simply did not have taxable income), then he will be denied the benefit, since there will be nothing to reimburse expenses from, since personal income tax was not paid to the budget.

Tax deduction for working pensioners when purchasing an apartment

Working pensioners have a rather big advantage over non-working ones, because they can reimburse the funds immediately in 4 years. This condition also applies if a citizen purchased housing before retirement or directly in the year of retirement.

In this case, he can simultaneously submit 4 declarations (provided that there was income in all periods): the main one and 3 for the transfer of the balance. The year of retirement will be considered as the year the balance is formed.

Example 1: A.S. Sakharov purchased an apartment in January 2016, and in December of the same year he retired and quit his job. In 2017, Sakharov can apply to the tax authority to receive a deduction for the period when he worked: 2016 and for the periods to which he transfers the balance of the deduction: 2015, 2014, 2013. If, for example, Sakharov did not work in 2013, then he will be able to claim the benefit only for 2015 and transfer the balance to 2015-2014.

Example 2: Sakharov A.S. I bought an apartment in January 2016, retired in December, but did not quit and continues to work. He also has the right to claim a deduction for 4 years, but if he does not receive the entire balance for these years, he will be able to add it for subsequent periods when he works, for example, for 2017.

Tax deduction when buying an apartment for a non-working pensioner

If a citizen purchased an apartment after retirement, then he will be able to submit only three declarations at the same time (for transferring the balance). The year of formation of the balance, in this case, should be considered the year of purchase of the property.

Example 3: Sakharov A.S. He retired in July 2014, and since that period he has had no income other than a state pension. In 2016, he purchased a one-room apartment. Sakharov has the right to transfer the benefit to three years preceding the year of purchase of the apartment: 2015, 2014 and 2013. Since Sakharov no longer worked in 2015, he will be able to receive a deduction based on income for 2014 and 2013.

Statute of limitations for claiming benefits

Note: If a tax deduction is received when a pensioner purchases an apartment not the year following the purchase, but later, then the number of years for transferring the balance is reduced.

Example 4: Sakharov A.S. retired in 2013, and purchased an apartment in 2014. He applied for the deduction only in 2016. His right to the benefit, as a non-working pensioner, arose in 2014; accordingly, he could have transferred the balance to 2013, 2012 and 2011 if he had applied for the deduction directly in 2015 (the year following the year when the right to transfer). But, since Sakharov applied only 2 years later, he will be able to transfer the balance only for 2 years: 2013 and 2012. If he applies even later, in 2017, then he will be able to reimburse expenses only for 2013.

Property tax deduction for married pensioners

For a pensioner who does not have the opportunity to receive a benefit, his spouse can claim a deduction if she had income in the year the apartment was purchased. If the spouse is also a pensioner, then she can also transfer the balance back three years, even if, according to all documents, her husband was the payer. This is due to the fact that money in marriage is considered common.

Example 5: Sakharov A.S. retired in 2011, and purchased the apartment in 2015. The right to transfer the balance arose in 2015 and he can transfer it to 2014, 2013, 2012. But since Sakharov had no income subject to personal income tax all these years, he will not be able to claim the benefit. But his wife, who retired at the end of 2014, can receive a deduction for him. She will be able to claim the benefit for all three years, since she had taxable income during all these periods.

Note: A pensioner can also receive a benefit if he has additional income (for example, he rents out an apartment, on the income from which he pays personal income tax annually) or sold property on which he also paid income tax.

Tax deduction for treatment for pensioners

Unlike the property deduction, where pensioners have the right to carry over the balance to previous years, the “medical” deduction does not provide such an opportunity, and a citizen who has taken a well-deserved leave can only claim it in the general manner and on general conditions. Consider briefly how to get a tax deduction for treatment for a pensioner.

What costs can be reimbursed:

• for treatment and purchase of medicines personally for yourself, your spouse, children and parents;
• on expenses for voluntary health insurance.

General conditions for receiving benefits:

1. Availability in the year in which treatment was paid for or medications were purchased, income taxed at a rate of 13%. This is the main condition; if a citizen does not answer it, then there can be no talk of claiming benefits. Despite the fact that pensioners formally have a source of income - state pensions, they are deprived of the right to deduction, due to the fact that this earnings are not subject to income tax and are not deducted to the budget. In this regard, a pensioner can reimburse treatment expenses only if he has any taxable income (from renting out housing, selling property, etc.) or if his spouse or children claim a deduction for it.
2. Residence in Russia for more than 183 days in the year in which the treatment was paid for.
3. The organization that provided the treatment has a license to conduct relevant activities.
4. If a tax deduction for treatment for non-working pensioners is claimed by their children who have income, then all payment documents, including the contract for the provision of medical services, must be issued to them (the children). This restriction does not apply only to the spouse, due to the fact that the money for which the treatment was paid is considered common and it does not matter which spouse paid for it.
5. The remainder of the deduction is not transferred, and therefore, if it was not possible to receive it all at one time, it is burned out. But there is a good side here, this benefit can be claimed at least every year;
6. The amount of deduction for ordinary medical services is limited to 120 thousand rubles, and this amount is common for all social deductions, except for the education of children.
   For expensive treatment, expenses are reimbursed in full, but, of course, only an amount equal to 13% of the costs incurred will be returned to your hands. If the treatment was expensive, this must be confirmed by a certificate indicating code “2”. If the certificate contains code 1 (usual treatment), then the tax authority will confirm the deduction only in the amount of 120 thousand rubles. and no more.
7. Medicines and medical services, including expensive ones, must be included in a special list approved by the Government of the Russian Federation.

Note: The tax deduction for treatment for pensioners who are entitled to it (if they have income, or if their children apply) has a limited period - only 3 years.

That is, if the treatment was paid for, say, in 2013, then it will be possible to reimburse the costs in 2014, 2015 and 2016. In 2017, the right to return will expire.

Having decided whether a pensioner is entitled to a tax deduction for treatment, we will figure out what documents are needed to apply for the described types of deduction.

What documents does a pensioner need for a tax deduction?

The package of documents submitted to the tax authority for pensioners does not differ from what is submitted by all other citizens, with only one exception: retired citizens must attach a pension certificate.

Property tax deduction: documents for a pensioner:

• Income tax return (form 3-NDFL) for three or four years (depending on whether the pensioner worked in the year the apartment was purchased). The declaration must be in the same form that was in force in the year to which the balance is transferred.
• Passport
• Certificate of income in form 2-NDFL
• Purchase and sale agreement or equity participation agreement
• Transfer and Acceptance Certificate
• Payment documents (checks, payment receipts, statements of accounts or deposits from which funds were debited);
• Marriage certificate, if the spouse claims the benefit;
• Pensioner's ID.

What documents does a pensioner need for a tax deduction for treatment? Also, as in the case of a property deduction, when applying for a “medical” deduction, the pensioner submits a general package of documents with a pension certificate attached.

Tax deduction for treatment for pensioners: documents

• Declaration 3-NDFL
• Passport
• Agreement with a medical institution
• A copy of the medical institution’s license (if its details are not specified in the contract);
• Certificate of payment for medical services, while the certificate indicated the correct code of the medical services provided: 1 (ordinary) and 2 (expensive).
• Receipts for payment of treatment, checks, and other documents confirming payment for medicines or medical services;
• Birth certificate, if the benefit is claimed by the child for his parent;
• Marriage certificate if the second spouse receives the deduction.

Having decided what documents a pensioner needs for a tax deduction, let’s summarize:

1. Pensioners have the right to transfer the remainder of the deduction only when applying for a property deduction; there is no such benefit for treatment.
2. His close relatives (children, if this is a medical deduction, and the second spouse, if this is a medical and property deduction), can claim a deduction for a pensioner.
3. If a pensioner has additional earnings from which he pays personal income tax, he also has the right to receive a deduction.

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

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

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

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

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

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

Table 1. Required documents to receive various benefits

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Amounts of compensation - what they depend on

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

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

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

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

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

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

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

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

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

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

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

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

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

The following cannot be included as expenses:

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

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

Transaction between interested parties

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

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

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

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

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

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

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

Shares and amount of tax benefits

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

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

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

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

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

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

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

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

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

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

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

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

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

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

How to receive the amount allocated from the state?

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

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

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

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

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

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

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

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

When can a pensioner be denied compensation?

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

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