Will I be able to get a tax return? What can you get tax deductions for? Where to get a tax deduction. How to get a deduction without earned income

Here we have tried to answer most frequently asked questions related to tax deductions when purchasing an apartment/house/land.

I work as an individual entrepreneur (IP). Will I be able to get a tax deduction?

If you work on the general taxation system and pay income tax at a rate of 13%, then you can receive a tax deduction. If you work under the simplified tax system (simplified taxation system) or pay UTII (unified tax on imputed income), then you will not be able to receive a deduction, since you do not pay income tax.

I bought an apartment on credit. Will I be able to get a deduction?

If the loan is targeted (mortgage), then you will be able to receive a deduction in full (both the main amount of the deduction for the apartment and the deduction for the interest paid on the loan). If the loan is not targeted (for example, a consumer loan), then a deduction can only be obtained for the principal cost of housing; a deduction for interest cannot be obtained.

What is the maximum amount I can return when purchasing an apartment/house/land?

The maximum tax deduction for the purchase of an apartment, starting from 2008, is 2 million rubles, i.e. You can return a maximum of 260 thousand rubles. Additionally, you can receive a deduction for mortgage interest (if the apartment was purchased with a mortgage). From January 1, 2014, the maximum deduction for mortgage interest is 3 million rubles. (390 thousand rubles to be returned). For loan agreements concluded before January 1, 2014, there are no restrictions on the deduction of mortgage interest by law.

I just bought an apartment. When can I apply for a tax refund?

You can submit documents for a tax refund to the tax office in the year following the year you purchased the apartment (received a certificate of registration of ownership under a purchase and sale agreement or received a transfer deed under an equity participation agreement in construction). If you purchased an apartment under a sales contract and received a certificate of registration of ownership in 2015, then you can submit documents for a tax deduction in 2016.

I'm building my own house. Can I get a tax deduction?

You can receive a tax deduction only if you have officially registered the building and received a Certificate of Ownership of a residential building. After receiving a certificate of ownership, you can apply for a tax deduction. It is worth noting that you can only receive a tax deduction for documented expenses.

Can I include in the deduction amount the costs of finishing and repairing the apartment after purchase?

Expenses for finishing an apartment can be included in the tax deduction only if:

• This is the decoration of a new apartment
• The purchase agreement clearly states that the apartment is being purchased without finishing.

Otherwise, you will not be able to include the costs of finishing/repairs in your tax deduction.

I bought an apartment, but I don't officially work. Can I get a deduction?

A deduction is essentially a refund of the income taxes you paid. Since you do not work and do not pay tax, you cannot receive a deduction. But as soon as you get a job and start paying income tax, you will be able to apply for a deduction for the purchased apartment (there are no restrictions in the legislation on the timing of processing deductions for purchased property).

In 2010, I bought a house for 1 million rubles and received a tax deduction from it. Now I'm going to buy a new apartment for 2 million rubles. Can I receive an additional tax deduction of 1 million rubles when purchasing it due to changes in the Tax Code?

No, you cannot receive a deduction for a new apartment, since you used it earlier. In 2014, changes were made to the Tax Code of the Russian Federation, according to which you can receive a tax deduction for several residential properties (until 2 million rubles are exhausted). However, these rules only apply to purchases made after January 1, 2014. and only on the condition that the person did not use the property deduction “according to the old rules” (letter of the Federal Tax Service of Russia dated September 18, 2013 No. BS-4-11/16779).

I bought an apartment from my parents/brother/sister/son/daughter. Can I get a tax deduction?

No, you cannot receive a tax deduction in this case. According to the Tax Code of the Russian Federation (paragraph 26, paragraph 2, paragraph 1, article 220 of the Tax Code of the Russian Federation), a property deduction is not provided if the purchase and sale of property is carried out by interdependent individuals. Parents/brother/sister/son/daughter are interdependent persons both under the old legislation (until 2012, interdependent persons were determined according to the Family Code of the Russian Federation), and according to new changes (since 2012, interdependent persons are determined according to clause 1 of article 105.1 of the Tax Code of the Russian Federation ).

I bought a condo and started getting a tax deduction on it, but before I used up the full deduction, I sold it. Can I continue to receive a tax deduction?

Yes, the fact of sale does not in any way affect the receipt of a tax deduction. You can continue to receive a tax deduction from the purchase of an apartment until it is completely exhausted.

Many Russians take advantage of tax deductions. In some cases, this allows them to significantly increase their personal income. What is the essence of this privilege? Is it possible to get a tax deduction without working?

What is a tax deduction?

A tax deduction is a guarantee established by the legislation of the Russian Federation, which can be:

1. Reimbursement to a citizen of personal income tax paid in the amount of 13%;
2. The legal basis for a citizen’s failure to pay income tax is 13%.

Each of these guarantees has its own advantages. So, having received a large amount of personal income tax refund, you can spend it on something useful. In turn, without paying personal income tax, you can spend the freed-up funds immediately, without waiting for them to depreciate due to inflation.

Worth noting : which of these 2 guarantees can be used depends on the specific type of deduction. Russian laws establish a fairly large number of them. The most popular ones include:

• property deduction (provided when purchasing residential real estate);
• social deduction (provided when using paid services in the field of education, healthcare);
• standard deduction (provided to certain categories of the population).

All of these deductions are united by the fact that the condition for receiving them is that the citizen has income subject to personal income tax - a tax at a rate of 13%. In general, this tax is charged on wages received by a person under an employment contract.

How long do you need to work to get a tax deduction?? The length of your work experience does not in any way affect the possibility of receiving a deduction. But to a certain extent it can influence its size.

For example, a person bought an apartment worth 2,000,000 rubles. After this, he has the right to a deduction in the amount of 13% of this amount - that is, 260,000 rubles.

Let’s agree that a person earns 40,000 rubles a month. Personal income tax is charged on this amount at the rate of 13%, that is, 5,200 rubles. And in order to receive a deduction in the amount of 260,000 rubles, a person needs to work for about 50 months (260,000 / 5200).

In turn, if a person’s salary is 80,000 rubles, then he will need to work for 25 months. If the salary is 20,000, then it’s already 100 months, and so on proportionally.

How to get a deduction without earned income?

How to get a tax deduction if you don't work? In fact, there are quite a few other sources of income that are taxed at the 13% rate. For example:

• income from the sale of any property (for example, an apartment, a car);
• income from the provision of services under a civil contract;
• income from renting out an apartment.

The application of these incomes for the purpose of obtaining a deduction is carried out according to the same principle as in the case of wages. For example, if a person rents out an apartment and receives 40,000 rubles a month from the tenant, he will have to pay 13% of this amount monthly - that is, 5,200 rubles.

These funds can also be used to receive a deduction - for example, from the amount spent by this person on the purchase of a second apartment. If the housing he purchased costs 2,000,000 rubles, then in order to receive a full deduction from this amount, the first apartment will need to be rented out - as in the case of a salary of 40,000 rubles, within 50 months.

Mutual offset of taxes and deductions: a privilege in the absence of permanent income

​It is noteworthy that Russian legislation allows citizens to mutually offset deductions and personal income tax. In essence, this is a type of guarantee under which the legal non-payment of this tax is carried out. But it may be especially interesting for people who do not have any regular income taxed at a rate of 13%.

For example, if a person sold an apartment for 2,000,000 rubles, he will have to (if he has owned it for less than 3 years) pay the state a tax of 13% on this amount, that is, 260,000 rubles. But if this person bought another apartment in the same year, also for 2,000,000 rubles, then he will have the right to receive a 13% deduction from this amount, amounting to the same 260,000 rubles.

This citizen can contact the tax office with an application for mutual offset - a deduction of 260,000 rubles, and a tax of 260,000 rubles. As a result, he will not owe anything to the state.

The presence of any permanent income for a citizen to carry out mutual offset of the property deduction - from the amount for the purchase of one apartment, and personal income tax - from the proceeds received from the sale of another apartment, does not matter.

Summary “Q&A”

Is it possible to get a tax deduction without having a job?

Yes. But under one condition: if there are other sources of income taxed at a rate of 13%.

Does length of service affect the possibility of receiving a deduction and its size?

It does not affect the possibility of receiving it in any way. The size is affected indirectly, in combination with the size of the salary.

Is it possible to get a deduction without having regular income?

Yes. For example, if there is a mutual offset of property deduction and personal income tax from proceeds after the sale of an apartment.

The taxpayer has the right to receive a social tax deduction for medical expenses. A deduction is provided if the taxpayer incurred expenses for:

Treatment;

Expensive treatment;

Purchase of medicines;

Anyone who has incurred expenses can receive this tax deduction:

For your treatment;

For treatment of a spouse;

Your parents;

Your minor children under the age of 18.

The fact of payment must be confirmed by payment documents:

Cashier's check;

Terminal check.

Important note: the lists of medical services and medications for which a deduction is provided are approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201.

120,000 rubles– the maximum amount of expenses for treatment and (or) the purchase of medicines, in combination with other expenses related to training, payment of contributions to the funded part of the labor pension, voluntary pension insurance and non-state pension provision.

The amount of deduction for treatment is not limited to any limits and is presented in full if the taxpayer spent money on expensive medical services.

You can determine whether treatment from the List of Medical Services and Medicines for which a deduction is provided is considered expensive by the code of the services provided by the medical institution, which were paid for by the taxpayer, indicated in the “Certificate of payment for medical services for submission to the tax authorities”:

Code “1” – treatment is not expensive;

The amount of tax deduction for low-cost treatment (code “01”) is limited to 120 thousand. rub.

Code “2” – expensive treatment.

The amount of tax deduction for expensive treatment (code “02”) is made in the amount of actual expenses incurred.

A prerequisite for receiving a social tax deduction is the presence of a license from a medical institution.
It is important to know that when paying for treatment, the contract must be concluded in the name of the person who pays for the treatment and subsequently will receive a deduction. Post factum changes are NOT made to the signed contract, customer application, invoices, acts and other documents.
To receive a tax deduction for medicines, a doctor's prescription is a required document.

List of medical services for which tax can be refunded to the EMS:

Diagnostic and treatment services for emergency medical care.

Services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care (including in day hospitals and by general (family) practitioners), including medical examination.

Services for diagnosis, prevention, treatment and medical rehabilitation in the provision of inpatient medical care (including in day hospitals), including medical examination.

Purchasing medicines.

Consumables for expensive treatments.

1. Surgical treatment of congenital anomalies (developmental defects).
2. Surgical treatment of severe forms of diseases of the circulatory system, including operations using artificial blood circulation machines, laser technologies and coronary angiography.
3. Surgical treatment of severe forms of respiratory diseases.
4. Surgical treatment of severe forms of diseases and combined pathologies of the eye and its adnexa, including the use of endolaser technologies.
5. Surgical treatment of severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions.
6. Surgical treatment of complicated forms of diseases of the digestive system.

7. Endoprosthetics and reconstructive operations on joints.
8. Transplantation of organs (complex of organs), tissues and bone marrow.
9. Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
10. Reconstructive, plastic and reconstructive plastic surgeries.
11. Therapeutic treatment of chromosomal disorders and hereditary diseases.
12. Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy.
13. Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.
14. Therapeutic treatment of systemic connective tissue lesions.
15. Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children.
16. Combined treatment of pancreatic diseases.
17. Combined treatment of malignant neoplasms.
18. Combined treatment of hereditary bleeding disorders and aplastic anemia.
19. Combined treatment of osteomyelitis.
20. Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period.
21. Combined treatment of complicated forms of diabetes mellitus.
22. Combined treatment of hereditary diseases.
23. Combined treatment of severe forms of diseases and combined pathologies of the eye and its adnexal apparatus.
24. Complex treatment of burns with a body surface area of ​​30 percent or more.
25. Types of treatment associated with the use of hemo- and peritoneal dialysis.
26. Nursing premature babies weighing up to 1.5 kg.
By Decree of the Government of the Russian Federation of June 26, 2007 N 411, this List was supplemented with paragraph
27. Treatment of infertility using in vitro fertilization, cultivation and intrauterine implantation of the embryo.

Who can receive the deduction:

A taxpayer who incurred expenses for medical services:

a) to yourself

b) spouse

c) parents

d) children under 18 years of age.

Whoever pays gets a deduction.

What documents are needed to receive a deduction:

<Письмо>Federal Tax Service of Russia for Moscow dated September 13, 2012 N 20-14/086370@

As an attachment to the declaration for receiving a social tax deduction, in connection with payment for treatment services, the taxpayer must submit:

Certificate of payment for medical services for submission to the tax authorities of the Russian Federation;

Payment documents confirming the payment (transfer) by the taxpayer of funds to medical institutions of the Russian Federation;

A copy of the taxpayer’s agreement with a medical institution for the provision of medical services or expensive types of treatment, if such an agreement was concluded;

A copy of the medical institution’s license to carry out medical activities (if the Certificate does not indicate information about the medical institution’s license);

A certificate of the amount of income received and tax withheld in form 2-NDFL.

Who do we issue the certificate to:

The person who made the actual payment for the services, which is confirmed by our documents (invoice/check indicating the name of the owner of the plastic card).

In the case when payment is made using the contactless Pay pass/Apple pay method, we rely on the data of our medical program and completed documents (customer application, invoice). If the payer identifies a discrepancy in the certificate with his payments, then upon provision of a bank card/bank account statement, the certificate is corrected. In this case, the payer must return the original of the previously received certificate.

In the case when payment is made in the usual way and the full name is indicated on the check, we issue a certificate taking into account this information.

At the Reception counters and at the cash desks there is information that when making contactless payment, in order to receive a certificate of payment for medical care. In order to provide services to the tax authorities, it is necessary to provide a bank account statement to verify who the actual payer is.

If an extract is not provided, the certificate is issued to the person indicated in the invoice for payment of medical services.

Procedure for obtaining a certificate

To obtain a certificate, the patient can:

1.fill out an application at the reception desk at any of the EMC clinics;

2. call and leave a request;

3. leave a request in your personal account;

The certificate can only be issued to the Customer in accordance with the signed Application of the Customer.

Frequently Asked Questions

My child is 20 years old and this year I paid for his treatment. Can I count on a tax deduction?

• No, a parent can only receive a tax deduction for the treatment of children under 18 years of age.

I paid for expensive treatment for my sister. Can I get a tax deduction and get some money back?

• No, brothers/sisters are not included in the list of relatives for whose treatment you can receive a tax deduction (the list includes only spouses, parents and children).

I bought myself expensive medications without a doctor's prescription. Will I be able to get a tax deduction?

• No, to receive a tax deduction for medicines, a doctor's prescription is a required document.

How is expensive treatment that is not subject to the 120 thousand ruble limit determined? I had dental prosthetics done (more than 120 thousand rubles). Will I be able to get a deduction for the full amount of payment?

• Expensive treatment, which is not subject to the limit of 120 thousand rubles, is determined by the list specified in the Decree of the Government of the Russian Federation of March 19, 2001 N 201. According to this list, dental prosthetics is not an expensive treatment and is subject to a tax deduction limit of 120 thousand rubles

I paid for my treatment, but I don’t officially work anywhere. Can I get some of my money back for treatment?.

• No, a tax deduction is an amount on which income tax is not paid. If you do not work anywhere and therefore do not pay income tax, then you cannot return the money.

I work as an individual entrepreneur and had an expensive operation. Can I get a tax deduction and get some money back for treatment?

• If you use the simplified taxation system (STS) or the unified tax on imputed income (UTII), then you cannot receive a tax deduction, since you do not pay income tax. If you use the general tax system and pay income tax, then you have the right to count on a tax deduction for treatment.

What is the maximum amount that can be returned using the tax deduction for treatment?

• You can return up to 13% of the cost of treatment, but no more than 15,600 rubles per year. The only exception is a special list of expensive treatment, for which there are no restrictions on the amount of tax deduction. It's also worth noting that you cannot get back more money than you paid in income taxes.

I am a pensioner and this year I paid for my treatment at the clinic. Can I get some of the money back as a tax deduction?

• No, since you are retired and do not pay income tax, you cannot receive a tax deduction.

I had an expensive operation (qualified as an expensive medical service), but with my income I was only able to get back part of the tax deduction. Will I be able to get the rest next year?

• No, social tax deductions are not carried over. You can only receive a deduction for the year in which the expenses were incurred. The remainder of the deduction will be lost.

This article is written about a tax deduction when an apartment was bought ONLY ON THE SECONDARY MARKET AND ONLY FOR CASH (without a mortgage, financial capital, etc.). If the apartment was purchased with a mortgage, then I advise you to read a separate article at this link, because along with the tax deduction for the purchase, you are also entitled to a deduction for mortgage interest. They are both included in the so-called property deduction.

If the apartment was purchased by spouses, then it is better to read about it in my separate articles, because... they cover this topic better - the couple bought the apartment entirely in cash or with a mortgage.

Tax deduction is a personal income tax refund

Tax deduction is a refund of previously paid 13% personal income tax, i.e. salary/income tax. What amount of personal income tax was and will be withheld from salary/income after purchasing an apartment, the same amount will be returned as a deduction.

The deduction has no expiration date. The right to it arises from the date of registration of ownership of real estate. Even if you didn’t know about the deduction, you can still get it, even 10 years after purchasing the apartment. But how much you can get depends on the date of purchase; this is described below. Moreover, the deduction can be returned even when the apartment has already been sold.

Who is entitled to the deduction?

Before making calculations, first read who has the right to deduct tax (personal income tax refund) for the purchased apartment.

What is the size and how much maximum can you get?

Those who are entitled to a tax deduction can receive a refund 13% of the cost of the share in the apartment . See the purchase and sale agreement for the price of the apartment.

If an apartment is purchased and registered as shared ownership by several owners, then the deduction is calculated based on the size of their shares. For example, an apartment worth 3.5 million rubles. Owned by 2 owners, 1/2 share each. They both work and pay personal income tax, so after purchasing an apartment, each is entitled to a deduction of 13% * (4 million / 2) = 227.5 thousand rubles. There is a maximum deduction amount, more on that below.

If the purchased apartment is registered as joint ownership, and this is usually the case with spouses, then each of them is entitled to 13% of half the cost of the apartment. Even when the apartment is registered in the name of only one spouse, the second spouse has the right to receive a deduction for half the cost of the apartment. Any real estate that was purchased during marriage is considered joint property of BOTH spouses, even if it is registered in the name of only one of them (Clause 2 of Article 34 of the RF IC).

The situation is a little more complicated with the maximum deduction amount. The maximum you can return is 260 thousand rubles. , i.e. 13% of 2 million. If the apartment was purchased since January 2014, then each owner has the right to return a maximum of 260 thousand rubles. If the apartment was purchased before January 2014, then this maximum is 260 thousand rubles. are designed for the entire apartment, and are divided among all owners according to the size of their shares. See the examples below in more detail.

If the apartment was purchased before January 2008, then the maximum deduction amount is 130 thousand rubles. This amount is issued for the entire apartment, i.e. divided among all owners according to the size of their shares.

How is it paid?

The entire required tax deduction amount is NOT paid at once. How much personal income tax was withheld from your salary/income during the year will be returned as a deduction next year when you contact the tax office. The money is returned once a year, transferring the remainder of the deduction to the next year. And so on for several years until the entire due amount is returned. For example, if you buy an apartment in 2018, part of the deduction for this year will be returned in 2019, i.e. the next year after purchase. And so on every year until the entire due amount is paid.

If the apartment was purchased a long time ago, then you can return the personal income tax immediately, but only for the previous 3 years. And if during these 3 years you did not reach the required deduction amount, the remaining part will be paid in subsequent years (clause 7 of Article 78 of the Tax Code of the Russian Federation). For example, if an apartment was purchased in 2014, but they learned about the deduction and submitted documents for it only in 2019, then in the same 2019 the personal income tax paid for 2016, 2017 and 2018 will be returned as a deduction. If you do not reach the required amount, the remaining amount will be returned in subsequent years. Be sure to read the examples. It will be much easier for you to understand all this.

Read each example below very carefully to better understand how the tax office pays money for deductions (returns personal income tax).

I don’t want to count or process anything. Who can I contact?

Then you should look for the “All Inclusive” service from the company Verni-Nalog.ru. The company’s specialists will understand your situation, do the calculations themselves, prepare documents and accompany the entire process of receiving deductions until you receive the money.

The tax office often makes mistakes in calculations and may even mistakenly refuse to receive a deduction. Verni-Nalog.ru specialists have extensive experience in these unusual situations and will help solve them. If for some reason they cannot achieve a positive solution, you will receive a full refund for the services.

The cost of registering a property deduction for one calendar year is 3,499 rubles. You can pay in any way convenient for you.