How to get 260 from the state. Who can re-apply for a tax deduction

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What is enshrined in legislation

When buying real estate, any citizen of the Russian Federation has the right to receive 260,000 rubles in the form of a tax deduction. To do this, you must write an application to the territorial office of the federal tax service.

According to the current legislation of the Russian Federation, when buying real estate, anyone can apply to the tax service for a tax deduction of up to 260 thousand rubles. Such information is hidden, so it is not surprising that many citizens are not aware of such a possibility.

The most important thing is to contact the FTS officer on your own, collect the necessary package of documents and write a corresponding application.

The principle of receiving money is that a person returns part of the taxes he paid. However, for a refund, you must decide on the expense item. This includes the purchase of real estate. The amount of the payment is limited to 260 thousand rubles and is calculated based on the cost of acquiring housing.

Thus, a citizen of the Russian Federation has the right to return part of the taxes paid in the amount of 13% of the cost of housing. However, if the apartment costs more than 2,000,000 rubles, it will not work to get more than 260,000.

When using borrowed funds to purchase an apartment, the amount of the payment increases. A citizen of the Russian Federation has the right to receive 13% of the cost of an apartment up to 3,000,000 rubles. A similar rule exists because of the payment of mortgage interest.

Important! If a citizen of the Russian Federation acquires housing using various state programs, then he can return the tax only from that part of the paid funds that he spent himself.

What is a property tax deduction

An officially employed citizen pays a tax on personal income in the amount of 13% of wages. The employer pays the contribution. Fees form a base, part of the funds from which a person can return when purchasing real estate.

The state undertakes to return 13% of the cost of an apartment, a private house and all costs associated with the acquisition. However, the amount from which you can receive a payment is limited to 2,000,000 rubles. Thus, if a citizen purchased real estate worth 2,500,000 rubles, then he will receive 260,000 rubles.

If a person purchased an apartment worth 1,500,000 rubles, spent 150,000 rubles on repairs, then the amount of the payment will be (1,500,000 + 15,000) * 13% = 214,500 rubles.

It will not be possible to receive a payment immediately for those who have a small formed base. The deduction is available to everyone, but you can get it in parts. For example, if a citizen for the entire time of official employment has accumulated on the account the amount of taxes paid equal to 150,000 rubles, and the amount of payment is 260,000 rubles, then he will first receive 150,000, and next year the rest.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

However, if the accumulated taxes are sufficient, then the payment is made at a time. There is an alternative. If both spouses are officially employed, then they can apply for payment for part of their acquired property. Thus, the tax refund will be made from two accounts. In total, the full prescribed size will come out.

For an apartment purchased under a mortgage lending program, a citizen of the Russian Federation has the right to receive an increased payment limited to 3,000,000 * 13% = 390,000 rubles.

Who can get 260 thousand rubles and who can't

Not every person can receive 260,00 rubles from the state for the purchase of real estate.

Several requirements must be met:

have citizenship of the Russian Federation, permanent residence, live in Russia for at least six months;
have an official income, from which a tax in the amount of 13% of the total earnings is transferred monthly;
spend personal funds on the purchase of real estate in your region.

However, there are individuals who, with all their desire, will not be able to receive payment.

These include:

people who for some reason do not pay taxes;
citizens who do not have official work;
elderly people receiving pensions for 3 years in a row;
Individual entrepreneurs, private entrepreneurs who are exempt from paying personal income tax;
other people who do not fall under the category of recipients of payments in accordance with the current legislation of the Russian Federation.

If a married couple, when purchasing an apartment, formalized the ownership of both spouses, then each of them can receive a payment, calculated based on the value of a part of the property.

Important! If the property is recognized as joint property, then one of the spouses, in particular the one to whom the ownership right is registered, will be able to receive the payment.

What costs can be reimbursed?

The tax deduction for the acquisition of real estate is calculated based on the types of costs.

There are three main areas:

the cost of buying an apartment, a private house, that is, the cost of real estate;
expenses aimed at repayment of mortgage interest;
costs associated with the payment of mortgage refinancing interest;
costs associated with the repair of an apartment in a new building, if such an item is described in the act of acceptance and transfer of property.

You can receive payment for the purchase of the following types of real estate:

a private house intended for permanent residence;
apartment in an apartment building, cottage;
a share in an apartment, a room of any size;
plot intended for further housing construction.

However, there are other types of expenses that can be included in the value of the purchased property.

These include:

costs associated with carrying out repair, finishing, construction work;
expenses associated with the purchase of building materials intended for the construction of a private house;
the cost of purchasing finishing materials for repairs in a finished residential building;
costs associated with the development and design of a new house, the preparation of relevant documentation;
expenses aimed at paying for the services of third-party organizations supplying communication networks (electricity, gas).

Payments are not made for the purchase of non-residential real estate, "apartments", cottages, not intended for permanent residence.

How the amount due is calculated

Calculating the amount of the payment is not difficult. It is necessary to proceed from the value of the acquired property, costs, as well as a tax rate of thirteen percent. As already mentioned, you can receive a payment only in the amount of not more than 260,000 rubles, calculated based on the value of real estate equal to 2,000,000 rubles.

Please note! Acquisition of an apartment in a mortgage is associated with additional costs allocated to repay interest on the loan. In this case, the state makes it possible to receive a payment of up to 390,000 rubles.

You can receive a one-time payment only if the total amount of personal income tax paid is more than the amount subject to compensation. Otherwise, payment will be made in installments.

Example

Citizen Sidorov N. has been working regularly at the enterprise for 3 years, receiving a monthly salary of 15,000 rubles. In 2017, he purchased an apartment worth 1,300,000. The act of acceptance and transfer of property indicates that the apartment was handed over without finishing. He spent 350,000 rubles on repairs. Sidorov N. filed an application with the IFTS for a property deduction.

The payout will be:

(1,300,000 + 350,000) * 13% = 214,500 rubles.

Calculate the lump sum payment that Sidorov N will receive this year:

(15 000 * 13%) * 36 = 70 200.

Thus, citizen N. Sidorov will receive 70,200 rubles for the purchase of real estate in 2017. However, he has the right not to pay personal income tax for the remaining amount of 144,300 or to receive compensation in subsequent years, when the base is formed in full.

Did not use the tax deduction for the first time, use it for the second home purchase

There are some rules for receiving payment for the purchase of real estate that you should pay attention to. In 2014, changes came into force, according to which citizens were able to receive payment not only for the initial acquisition of residential property.

Important! The cost of real estate for which you can get a deduction remained the same - 2 million rubles.

There are two important conditions:

the first purchased property must be purchased before 2014;
a citizen of the Russian Federation did not use the right to receive payment.

Thus, if a person did not know about his right to receive payment when purchasing the first apartment, he will be able to use it the second time. The main condition is the accrual of compensation for the purchase of housing once in a lifetime.

260 thousand rubles for pensioners

Pensioners who have recently taken a well-deserved rest and receive support from the state are also entitled to take advantage of the property deduction.

However, there are some limitations:

permanent residence on the territory of the Russian Federation during the last six months;
receipt of pension provision for no more than 36 consecutive months.

Pensioners are given the opportunity to return the paid personal income tax for the last 3 tax periods. Thus, the pensioner is paid the amount accumulated over the last four years, but not more than 260,000 rubles.

The amount of personal income tax includes not only income from wages, but also funds received from renting an apartment, selling a house, a car, and the like. If a pensioner has previously paid tax from such activities, he can return it back.

Step-by-step instructions for receiving 260,000 rubles

You can receive payment in two legal ways: at the tax office, at the employer. However, using the first option, the taxpayer will be able to see real money only at the end of the year, after the end of the current tax period. Funds can be used for any purpose. The state does not regulate the direction of compensation.

The second option is suitable for those who continue to officially work and do not want to pay personal income tax anymore. The amount due will be used to pay it off. The employee will receive wages in full, without deducting 13%.

For example, if earlier the total salary of an employee was 20,000 rubles, but he received: 20,000 - (20,000 * 13%) = 17,400 rubles. Now 2,600 will not be withheld from wages.

Note! In order to receive a payment, you must decide on the return option. This will depend on the application process.

However, both options require:

collect a complete package of documents;
submit a 3-personal income tax return;
wait for notification of a desk review of the submitted documentation.

Then you should choose one of the proposed options for receiving compensation.

Take money in one lump sum

If a citizen has chosen the option of receiving compensation in his own hands, it is necessary to wait for a notification about the possibility of returning personal income tax. Then an application is drawn up and sent to the federal tax service.

It must contain the following information:

Full name of the taxpayer, contact information, residential address;
bank account details.

ATTENTION! View the completed sample application to the tax office for a tax refund on 3-personal income tax:

The application is attached to the full package of documents and is submitted to the FTS officer. Papers are checked, a decision is made on extradition, funds are transferred.

For future tax

Remember! If the taxpayer wishes to direct the amount of compensation towards the future personal income tax, the received notification of the possibility of receiving the payment is sent to the employer. In addition, a free-form application is written.

However, it must include the required information:

the requirement not to deduct personal income tax before the end of the tax period;
the requirement not to deduct personal income tax until the funds are exhausted.

If, after sending the application, the employee quits, and the amount remains unpaid, then he has the right to apply to the Federal Tax Service for a balance.

Watch the video. How to get 260,000 rubles of tax deduction from the state:

Required documents

To receive compensation from the state for the acquired property, it is necessary to collect a package of documents:

in the accounting department of your organization, you must obtain a certificate in the form of 2-NDFL for the last reporting period;
documents confirming the expenses for the purchase of real estate (receipts, checks, warrants, everything that can confirm the costs);
a copy of the passport of a citizen of the Russian Federation (it is necessary to scan all pages, even empty ones);
certificate of marriage/dissolution of marriage (if the property is acquired as a joint property);
documents certifying the ownership of real estate (contract of sale, contract of equity participation in construction);
confirmation of the registration of the transaction.

The above documents are mandatory for submission. However, in some cases, you may need to provide other papers.

Remember! Copies must be certified by a notary under his personal signature and seal. Also, each document is stamped "correct copy". After collecting the documents, a tax return is filled out in the form of 3-NDFL.

Additional documents for a mortgage

If the property was purchased with funds provided by the bank, the tax service will need to submit additional documents:

a valid mortgage agreement;
certificate of interest accrual for the entire period;
certificate of monthly payments and no debt.

Unbelievable, but true: for the year, the tax takes about one and a half salaries from you. This money can be returned and spent on a new iPhone or a vacation by the sea. Our step-by-step guide will tell you how to improve your financial situation at the expense of the tax budget. Simple and legal.

So, you can return the money if in 2015 you:

Bought an apartment or house in the countryside
paid for studying at school or university
treated teeth and other parts of the body

Found a suitable item? Congratulations - the state is in your debt.

How much money can you get

You can return 13% of the amount spent, but not more than 13% of the official income for the year. Let's talk about an example:

You bought a one-room apartment in Zelenograd for 2 million rubles. The state must return 13% - 260 thousand. At the same time, you earn 80 thousand a month - about 1 million a year. This means that this year only 13% of the million will be returned to you - 130 thousand rubles. The remaining 130 thousand will be received in the next.

A couple more examples:

They put an implant made of cermet for 100 thousand - you will return 13
paid 50 thousand for your son's studies at the university - you will receive 6,500 rubles

How it works? All your income is taxed - 13% of your salary is taken by the state. If you get 87 thousand in your hands, then your official salary is 100 thousand rubles, and your employer transfers 13 thousand to the tax budget. When you spend money on vital things (housing, treatment, education), the state voluntarily returns those same 13%. This is the law.

The main thing is that your income should be official (white salary, declared income from freelancing or entrepreneurship), and expenses should be supported by documents.

What should be done

In short, you need to collect documents, take them to the tax office and write an application for a refund from the budget. After a maximum of 4 months, the money will be credited to your bank account.

The list of documents depends on where you spent the money. Let's start with the pieces of paper that are needed in any case:

Help 2-NDFL for 2015- it reflects your salary, bonuses, vacation and other payments. This certificate must be requested from the employer. Most likely, you will have to go to the accounting department. Just in case, ask for a few copies. If you work for two companies, take 2-personal income tax from each.

Since 2016, a new 2-personal income tax certificate has been issued. Make sure your accountant or HR knows this. The tax office will not accept the old certificate - you will have to stand in line a second time.

Declaration 3-NDFL- this is a special report in which you need to reflect all income for 2015: salary, dividends, income from the sale of shares and property, income from entrepreneurship, freelancing, and so on. No need to declare income from racketeering, the slave trade and those incomes that the tax office cannot track.

The declaration is simple. You can fill it out yourself in the taxpayer's personal account on the tax website, or you can entrust it to a familiar accountant. Take 2 copies with you: give one to the inspector, ask the second to put a tax mark. If the declaration gets lost in the bowels of the bureaucratic machine, you will have confirmation.

An application for a tax refund can be filled out according to a template from the nalog.ru website or directly at the tax office while you are standing in line. In the application, you must specify the details of the bank account to which the money will come.

If you bought a home

You can get back 13% of the value of a home that you have owned for no more than three years. The maximum amount from which the money will be returned is 2 million rubles. Even if you bought an apartment for 10 million or five apartments for a million apiece, you will receive 13% of 2 million. Not more.

There is a life hack: you can arrange living space in shared ownership. You buy an apartment for 5 million in half with your spouse - each of you receives 13% of two million rubles. Total: 260 thousand each or 520 per family.

To apply for a tax refund when buying a home, you need:

a copy of the contract of sale with the developer or owner
a copy of the payment document: check, receipt, seller's receipt
certificate of state registration of rights (if you have not registered an apartment yet, do it)

If you took a mortgage, you can return another 13% of the interest paid (from a maximum of three million rubles). Interest on interest, Carl! This means you can get another 390,000. For this you need:

a copy of the loan agreement with the mortgage payment schedule
bank statement on interest paid for the year
documents confirming payment: usually it is enough to bring a certificate from the bank, but some tax authorities also require payments.

According to the law, you can return the money spent on home repairs. But in practice it is almost meaningless. Firstly, the apartment must be with a rough finish - this is recorded in the acceptance certificate. It should cost less than two million. Two million is the maximum amount from which you can return the cost of purchasing a home. And repairs are the same item of expenditure.

If you managed to buy a new apartment for one and a half million and invested another 500 thousand in repairs, collect all the checks for finishing materials and for the work of the craftsmen. If repairs are made by private traders without a contract, nothing will come of it.

If you paid for studies or for treatment

In this case, the maximum amount from which you can return the money is 120 thousand rubles. At the same time, the limit is common for the cost of education and treatment. Let's say that in 2015 you decided to get a second degree and cured the upper row of teeth. For the semester they paid 50 thousand to the university, they left 150 thousand at the dentist. Can I claim a refund from 200 thousand? No, you will be refunded 13% from 120 thousand - 15,600 rubles.

You can treat yourself and your family: spouse, parents, children. The limit remains the same - 120 thousand. You can be treated only in licensed Russian clinics. For dietary supplements and a visit to a shaman healer, money will not be returned.

There is a separate list of expensive medical services that are not subject to the limit of 120 thousand. For example, surgical treatment of congenital anomalies, hereditary diseases, organ transplantation

If you pay for the education of children, the total limit increases by 50 thousand for each. You can study in non-state institutions and even abroad. The main thing is that teachers have a license.

To get a refund for treatment or education, you need:

copy of licenses for the right to provide medical or educational services
copies of contracts for the provision of services
copies of payment documents
certificate of payment for services (only in case of treatment)
copies of documents confirming kinship (if paid for relatives)

If some documents are missing, call the institution and ask the administrator to prepare them. By the way, the money can be returned for the last three years. If you were treated and studied in 2013, 2014 and 2015, you can ask for money for three years at once.

In short

In the same way, you can return money for charity, life insurance and securities transactions. We will not talk about everything in detail - only the set of documents differs. If you have any questions - write, we will answer.

Let's recap what needs to be done:

Obtain a 2-personal income tax certificate from the employer

Fill out the declaration 3-NDFL

Fill out a tax refund application

Make copies of documents confirming expenses (contracts, licenses, checks, receipts, certificates of ownership)

Copies of documents must be independently certified in the following format: “The copy is correct. Signature. Decryption. The date." It is better to take the originals with you - in case you have any questions. Don't forget your passport.

Go to the tax office at the place of residence. You can pre-register for a certain time through the tax website. Explain to the inspector that you want to return the money for such and such an item of expenditure. The same actions can be done through the State Services, without a visit to the inspection. We personally know a person who managed to do everything via the Internet.

By law, the tax authorities have three months to check the declaration and another month to transfer money to you. In fact, the money can come in a month. It remains to decide how to spend them :)

Your legal right once in a lifetime to receive compensation from the state in the amount of 260 000 rubles everyone has Russian citizen but not everyone knows about it.

The right comes into force when buying a home for yourself or a minor child, as well as about income tax payment. Everyone citizen of the Russian Federation can become the owner of this amount only once in a lifetime. The next condition is that these money will be received by people who buying a home, or intending to purchase it.

A refund for the purchase of real estate is entitled to receive:

officially employed citizens of the Russian Federation;
employed pensioners;
parents of children under the age of 18.

In addition to the above conditions, a number of others are added:

be a citizen of the Russian Federation;
live in the territory of the Russian Federation for at least 183 days;
buy a home;
not previously receive a tax deduction, the amount of which would exceed 2 million rubles.

The tax legislation of the Russian Federation provides for the return of this amount to officially employed citizens whose employers systematically make personal income tax deductions to the tax service.

Maximum possible one-time compensation- 13% of the cost of the apartment, which does not exceed the mark of 2,000,000 rubles, that is, 260,000 rubles. If an apartment / house costs less than 2,000,000 rubles, then a person can “get the missing amount” when he makes the next purchase of real estate.

Mortgage applicants are particularly interested in how to get the from the state 260 000 rubles. In addition to 13%, they are entitled to a return of 13% of the interest paid on the loan. This means that a person who bought a home with a mortgage has every right to a more “attractive” amount. But even here there is a limitation. It is equal to not two, but three million rubles.

In the case of purchasing an apartment on a mortgage loan, it is possible to receive not only 13% of the cost of housing, but also 13% of the amount of interest paid on the loan. In this case, there is also a restriction, in total, the entire amount should not exceed 3,000,000 rubles.

To receive 260,000 rubles from the state, you need to contact the tax office

First of all, you need to contact the tax office at the place of registration after registration of the right to own the apartment. If the housing is still under construction, you need to apply after receiving the acceptance certificate. Before submitting an application, first of all, you need to obtain a certificate of form 2-NDFL. It is drawn up by the accounting department of the enterprise-tax agent.

After you need to make copies of the package of documents:

real estate purchase agreements;
a document certifying payment;
document on the right of ownership;
in case of a mortgage - a loan agreement;
agreements of all apartment owners;
bank account where the payment will be transferred.

Pay one-time compensation will be carried out by the state not at one time, but in several stages. An exception may be the payment of the full amount compensation those citizens whose salary is 2,000,000 rubles a year. Then the personal income tax received from them to the treasury is 260,000 rubles.

In cases where there are several owners for one apartment, then each of them has the right to a tax deduction

True, quite recently they began to give permission for the so-called re-crediting. What does it mean? For example, a person found out about profitable mortgage offers from another bank. But it's too late - he already issued a loan a long time ago. It's OK. He can take out a loan there and pay off the mortgage at the expense of these funds. After that, already repay the debt on more favorable terms to this bank. What is the financial assistance of the state? Even though it can also be used to pay interest.

Based on the above information, it can be concluded that the process receiving from the state 260,000 rubles once in a lifetime not as complicated as many residents of the Russian Federation think.

What else is worth knowing?

It is also worth noting that 13% can be returned as compensation for paid treatment (expensive surgery, for example) or for studies. True, you will need to provide a lot of paperwork. In addition to acts for the purchase of housing and other things, it will be necessary to collect an agreement on paid treatment / education, a license from an institution (clinic or university), payment receipts and personal income tax. Then - all the same. Submission of documents to the tax office and a long wait.

If you believe the reviews, then the application can be considered up to three months. After the decision is made, the money will be credited to the person's account within 30 days. If a person is employed and monthly gives 13% to the state treasury, he can take advantage of this opportunity.

By the way, there are better deals. For example, "young family". As part of this program, they also give out money for the purchase of housing. There are a lot of documents and red tape, but you can get not 13, but 30 percent or even 35% (if you have a child).

Starting this year, all working pensioners can take advantage of the tax deduction when purchasing a home. That is, to receive up to 260 thousand rubles.

2014 brought innovations in the rules for obtaining a property deduction. There are also items related to pensioners. How can working and non-working pensioners receive a property deduction for personal income tax (PIT)?

13 percent up

In Russia, income tax (also called personal income tax) is 13% and is considered one of the smallest in the world. And the right to tax deductions in our country are individuals who buy ready-made housing, build it themselves or participate in shared construction.

The essence of this deduction is that every citizen who acquires ownership or builds on his own a residential building, apartment or other housing is exempt from taxes on part of the funds invested in this housing. The amount of property deductions is calculated based on the actual costs of construction or purchase. At the same time, the maximum of such a deduction is limited - no more than 2 million rubles for residential real estate.

Thus, after submitting all the necessary documents to the tax inspectorate or at the place of work, the newcomer can receive a refund from the tax inspectorate of up to 260 thousand rubles (13% of 2 million rubles).

Only for pensioners!

What are the features of obtaining a tax deduction for non-working pensioners who have only one financial source of income - a pension? By law, it is not subject to income tax.

In this case, working pensioners have at least two sources of income: pension and earnings, from which the employer withholds the very 13% of personal income tax.

Actually, now there are no features. As Sergei Varlamov, a partner at Nalogovik, explained, at present, both working and non-working pensioners have the right to use property tax deductions when buying an apartment or other housing (share in it) or during its construction.

The expert recalled that from January 1, 2012, an addition was made to the Tax Code, according to which non-working pensioners without income can transfer the balance of the property deduction to previous tax periods.

There should be no more than three. And the three-year period is counted starting from the period preceding the year in which the balance of the deduction was formed. For example, if the right to deduct was created in 2012 and you applied for it in 2013, then the unused balance could be carried over to 2011, 2010 and 2009. But if this is done in 2014, then it will be possible to transfer the balance only to 2011 and 2010.

Applying in 2015, the balance can only be carried over to 2011. And in 2016, the right to transfer the balance is already canceled.

And from January 1, 2014, the transfer of the balance was extended to working pensioners. Before that, the remainder burned. Now working pensioners can apply for the transfer of the balance of the deduction, for example, for 2012, 2011 and 2010, if in 2013 they purchased or built any housing (share).

Attention! If a housing deal was registered in 2010 or earlier, Anton Sonichev, an expert of the Public Duma project, warns, then working pensioners, alas, cannot apply for the use of the balance of the property deduction.

Cases from life

Since December 2012, Alexey Petrovich Ivanov retired, since then he has not worked. In 2014, he buys an apartment with equity participation (together with his son). The right to deduction arises in 2014, but in fact he cannot use it for this year, because he does not work, and the source of personal income tax for 2014 was not formed. But he can transfer the deduction to the previous three years. True, only 2012 and 2011, when he was still working, will be counted.

The same option, but Ivanov retired back in 2010. Only 2013, 2012 and 2011 will be taken into account. However, since there were no taxable incomes in these years, there is nothing to provide a deduction from. Total deduction - zero rubles.

Another option. Ivanov has been retired since 2002, but still works. This means that he receives a deduction in the general order, that is, for 2014, 2015 and beyond until full use. Total: maximum 260 thousand rubles.

You asked...

In what situation is a non-working pensioner allowed to exercise his right to transfer the balance of the tax deduction?

Answer:

The unused balance of the deduction for those who receive a pension may appear if they once started using the property deduction, but could not receive it in full due to the lack of income subject to personal income tax.

This situation is possible when:

The taxpayer has retired;

A working pensioner quits;

A non-working person received a one-time income subject to personal income tax (from renting an apartment), which was not enough for a full deduction.

Not all citizens of the Russian Federation know that they have the legal right once in a lifetime to receive compensation from the state in the amount of 260,000 rubles.

This right comes into force when buying a home for yourself or a minor child, paying income tax.

A refund for the purchase of real estate is entitled to receive:

officially employed citizens of the Russian Federation;
employed pensioners;
parents of children under the age of 18.

A number of other conditions for obtaining:

be a citizen of the Russian Federation;
live in the territory of the Russian Federation for at least 183 days;
buy a home;
not previously receive a tax deduction, the amount of which would exceed 2 million rubles.

The maximum possible one-time compensation is 13% of the cost of the apartment, which does not exceed 2,000,000 rubles, that is, 260,000 rubles. There are cases when the cost of an apartment is much less than the specified limit, then an “addition” is possible in the event of the next purchase of real estate.

To receive 260,000 rubles from the state, you need to contact the tax office

After you need to make copies of the package of documents:

real estate purchase agreements;
a document certifying payment;
document on the right of ownership;
in case of a mortgage - a loan agreement;
agreements of all apartment owners;
bank account where the payment will be transferred.

The payment of one-time compensation will be carried out by the state not at one time, but in several steps. An exception may be the payment of the full amount of compensation to those citizens whose salary is 2,000,000 rubles a year. Then the personal income tax received from them to the treasury is 260,000 rubles.

In cases where there are several owners for one apartment, then each of them has the right to a tax deduction.

Based on the above information, we can conclude that the process of receiving 260,000 rubles from the state once in a lifetime is not as complicated as many residents of the Russian Federation think.