House deduction. Property tax deduction for building a house. Package of necessary documents

Tax deductions in Russia are of interest to many citizens. Almost everyone can receive them, but only after fulfilling certain conditions. Next, we are going to get acquainted with the concept of a tax deduction when buying a house with a plot. How to register it? Who can do this? What documents will be useful to implement the idea? Where exactly is the deduction made when purchasing a plot with a house? How much can you get back in this situation? Only by answering all these questions can a citizen say with confidence that he is knowledgeable about the topic being studied.

Definition of deduction

What process are we talking about? A tax-type deduction is the procedure for processing the return of part of the money for expenses incurred, provided for by the state. In simple terms, a person can return part of the funds for certain expenses.

A deduction for the purchase of a house with a plot is a refund of money for the purchase and sale of the relevant real estate. But there is no such concept in the legislation of the Russian Federation. Instead, there is the term “property deduction”. This is what you will have to register when purchasing land (or a share thereof) along with a house. And even without him.

Recipients

Who is eligible for a refund for the operation under study? What are the conditions for obtaining a tax deduction when buying land and a house? You need to meet several criteria. The majority of the population does not have problems in this area.

You can receive a deduction:

organizations paying 13% income tax;
adult working population paying personal income tax;
residents of the country receiving official income subject to 13% tax.

In other words, if a person has a job and has also purchased land with a house, he can demand part of the money from the state for the transaction. This is a normal phenomenon, actively used by the population.

Deduction amount

How much is the tax deduction when buying a house with a plot? According to the law, the refund amount cannot exceed 13% of the expenses incurred by the citizen. But this is not the only limitation. There are other features.

The thing is that the total amount of deduction for land and house cannot exceed:

260 thousand rubles - if the property is purchased immediately;
390 thousand - when drawing up a mortgage agreement (this includes the deduction of % of the mortgage).

Over the course of his entire life, a person can only return these amounts in the form of property deductions. Once the established limits are exhausted, the right to issue a refund for the transaction is lost forever.

Prescription

How to get a tax refund when buying a house with land? It must be remembered that a citizen can exercise his right at any time after the grounds for a deduction arise. But even here there are limitations.

For example, do not forget about the so-called statute of limitations. If more than 36 months have passed since the transaction, you will not be able to request a refund for the transaction. A tax deduction can be issued in the future, but for another transaction.

Authorities processing returns

Which authorities are responsible for providing tax deductions? In our case, you can decide for yourself where to turn for help.

According to the established rules in the country, deductions are issued:

in tax services;
in multifunctional centers;
through the portal "State Services".

Recent changes in the tax sphere have led to the fact that citizens can claim deductions from employers. But not when buying houses and plots. You can contact the employer only in case of registration of standard or social deductions.

Procedure

How to get a tax deduction when purchasing a plot of land? What about at home? In this case, you need to adhere to the same algorithm of actions. In fact, processing a refund does not require any special knowledge or skills. This procedure takes a lot of time, but most of it is spent on document verification.

How is a property type deduction processed? The following algorithm of actions must be followed:

Complete the purchase of a plot and a house. It is necessary to prepare documents regarding ownership of the property. Without them, bringing your idea to life will be impossible.
Write an application for a property deduction. Attach a specific document package to it. A full list of requested documents will be provided later.
Submit an application for consideration to one of the authorities that checks the papers and makes a decision on issuing a deduction.

Now all that remains is to wait. Typically, checking papers takes about 3 months. After the Federal Tax Service verifies the authenticity of the submitted documents, a decision will be made to issue the money. The response will be sent to the applicant by mail.

Prohibitions

It is clear who can receive a tax deduction when buying a house with a plot. In addition to the previously mentioned limitations, there are several more nuances. Sometimes even a citizen who works and transfers personal income tax may not receive a deduction for the purchase of property.

When is this possible? If:

the money was received from the employer or a third party (the applicant is not the payer);
government subsidies were used when purchasing property;
the purchase of a house or land occurred with the participation of maternal capital.

In other words, the applicant must pay for the new property entirely on his own. Only in this case is he given the right to issue a refund of 13% of the costs incurred for the transaction.

Mandatory papers

A tax deduction for the purchase of housing is issued only after submitting a certain package of papers. The citizen must pay due attention to it. Otherwise, the operation will be denied.

The exact list of documents depends on the type of transaction. In the case of a mortgage, you need to bring one package of papers to the tax office; if the house and land are paid for at once, another. But there is a mandatory list attached in certain circumstances.

Regardless of the method of acquisition, a tax deduction when purchasing a house with a plot requires the applicant to:

title certificates for land and house;
real estate cadastral passport (you need to prove that there is a house on the site);
applicant's passport;
TIN (if available);
military ID (for the male population);
statement;
checks, statements, receipts that may indicate payment of bills by the applicant;
details for transferring money (they are specified in the application);
tax return;
income certificates (usually form 2-NDFL, which is taken from the employer’s accounting department).

Then everything will depend on the method of purchasing the property. For example, if we are talking about full payment for real estate, a tax deduction when buying a house with a plot will require a purchase and sale agreement. It is attached to the previously listed papers.

In the case of a mortgage, you will have to try to return some of the money for the operation. How to get a tax deduction when buying a house with a plot? The main list of papers must be accompanied by:

contract;
mortgage agreement;
debt repayment schedule.

Conscientious buyers usually do not have any problems obtaining these documents. You must attach their originals and copies. There is no need to notarize anything.

If we are talking about shared ownership or the acquisition of property during marriage, a citizen may be required to provide a marriage certificate. Experts recommend immediately preparing a copy of this paper and taking it with you.

Can they refuse?

Tax deductions are not always provided to the population. Can the Federal Tax Service refuse to deduct a house and land? Yes, but such cases do not occur too often. If the tax authorities refuse a tax refund, the applicant must be informed in writing. In addition, the notice must indicate the reason why the deduction is not provided.

The most common situations are:

an incomplete list of documents for deduction is presented;
there is no certificate of ownership of the property;
real estate was purchased using maternity capital or government subsidies;
the transaction was paid not by the applicant, but by another person.

If the error can be corrected, the operation is given 30 days. During this time, the citizen must provide the missing documents so as not to apply for a deduction from the very beginning.

If the response to the deduction request is positive, the person can only wait for the funds to be transferred for the payments specified in the application. Usually this procedure takes about 1.5 months. You should not wait for immediate transfer of funds.

Results

It is best to calculate the tax deduction for a house and land using special online calculators. With their help, you can find out exactly how much money you will be able to return after purchasing the property.

Important: a taxpayer cannot return as a deduction more than he paid in taxes in a given period.

Now it’s clear how to get a tax deduction when buying a plot of land with a house. This is a fairly simple operation that requires careful preliminary preparation.

One more nuance: in order to apply for a deduction for a house on a plot of land, the property must be built on land allocated for individual housing construction. There are no refunds for the purchase of land and houses in garden communities. Every citizen should take this fact into account before contacting the Federal Tax Service. By following all the listed instructions, you can apply for a tax deduction without much difficulty.

Not everyone knows that when building your own country house, you can return part of the money spent on its construction from the country’s budget.
Our state provides the opportunity to receive a property tax deduction when building a house or, so to speak, to return part of the income tax paid by all able-bodied and officially employed citizens of the Russian Federation from their wages.
However, as you know, free cheese comes only in a mousetrap, and all matters related to the state budget have their own nuances. We will look at who is entitled to this deduction and how it can be obtained in this article.

What is a property tax deduction when building a house?

The answer to this and subsequent questions is provided by article number 220 of the Russian Tax Code, which actually regulates all aspects related to the provision of property deductions to the working population of the country.

A property tax deduction for the construction of a house is a monetary compensation paid from the state budget in the amount of the amount of money that you actually spent on the construction of a country house. This government payment is made in the form of a refund of the income tax previously withheld from your wages in the amount of 13%.

What does the property deduction apply to?

It must be said that you can count on receiving a tax refund not only during the actual construction of a house, but also in the event of purchasing:

a ready-made house suitable for habitation, or a share thereof;
a plot of land or part thereof belonging to the category of land for individual housing construction;
lands or parts thereof on which the finished house you are buying or its share is already located.

The main condition is that all of the above residential real estate properties must be located within the Russian Federation.

You can also claim a tax refund if you pay:

% on credit and borrowed funds, if they were actually spent on the construction or purchase of all previously mentioned residential properties or their shares;
% on loans that were received from banks for the purpose of refinancing (re-lending) loans, if they, again, were actually spent on the purchase of residential real estate indicated earlier.

In this article we will look in detail at obtaining a property deduction when building a house or purchasing it.

However, it should be understood that the mechanism for obtaining a tax refund for all other residential properties is the same.

The nuances of providing a property deduction

You can only get it if you have some kind of legal source of income. For example, as a registered entrepreneur or officially employed by an employer and receive a “white” salary.
It is provided exclusively for those expenses that were actually incurred for the construction of a residential building, its purchase, the acquisition of land for the construction of a house or plot on which the residential building you are purchasing was already located;
The amount of expenses that can be reimbursed cannot be more than 2 million rubles (the established limit for 2016), in general, for all objects (land, house, etc.);
If your expenses were less than the established limit, you may be eligible for reimbursement in the amount of your actual expenses. In the future, you will retain the right to a refund of the remaining tax in the amount of the previously unused deduction amount;

If you use the balance of this deduction in the future, you should keep in mind that its maximum amount will be the same as it was in the year in which you first applied for the deduction and received part of the funds.

You should also understand that the amount of your costs for building a house or purchasing it will not be reimbursed in full, but only in the amount of 13% of them, but not more than 2 million rubles.

The maximum amount of expenses during the construction of a house to receive a property deduction

Let's give an example! You built or bought finished housing in 2016, actually spending 2 million 600 thousand rubles. The possible limit when calculating the amount of deduction in 2016 is 2 million rubles. Those. To calculate the amount of deduction that you can receive, we can only accept 2 million rubles. out of two million six hundred thousand rubles actually spent.

Let's assume that your total income for 2016 was 500 rubles. At the same time, income can be from activities carried out as an individual entrepreneur, rental of any personal property, or income received from an employer at the main place of employment or part-time.

The personal income tax paid for 2016 should be:

2 million rubles (since this is the maximum possible amount, even if you actually spent much more) * 13% (personal income tax rate) = 260 tr.

However, do not delude yourself. It will not be possible to receive this entire amount at once. But only 65 tr. (the amount of personal income tax that we took for the purposes of our calculation). The remaining 195 tr. (260 tr. - 65 tr.) can be returned in the next year or subsequent years, until the entire deduction amount equal to 260 tr. is used.

If your income was more than 500 thousand for the year, unlike our example, and you paid a personal income tax amount equal to 260 thousand or more rubles, then you can receive the full deduction amount at a time.

When purchasing a ready-made house, you will be able to reimburse expenses through this deduction only after receiving a certificate of state registration of ownership of your newly purchased home;
When building a new house on your own, you can compensate, as previously noted, only the amount of expenses actually incurred;
You cannot count on receiving a deduction if:

For the construction or purchase of a house, funds allocated by the employer or any other persons were used;
The construction of a residential building was carried out using money from maternity capital;
You bought a house from a close relative: wife/husband, children (including adopted ones), parents, guardians, trustees, wards and any other persons and organizations with whom you may have a mutually beneficial and/or interdependent relationship.

Parents or guardians can receive a deduction if they purchased or built a house for their children under 18 years of age;
To receive a tax refund, you must fill out an application, a 3-NDFL tax return, documents that can confirm the expenses incurred, and submit them to the tax authority before April 30 of the year following the one in which you built or purchased a house. (If you built a house in 2016, then the declaration must be submitted by April 30, 2017);

How to fill out the 3-NDFL declaration

The tax service must respond, confirming your right to receive a deduction or denying it with reference to the reasons (often these are errors in filling out documents, correcting which, you can submit the documents a second time), within 30 calendar days from the date you submitted your application .
Receiving a deduction is possible only once in your entire life for each individual piece of real estate, provided that you used the entire deduction amount at a time, within the limit in force in a given year. Let us remind you that it is 2 million rubles. for 2016. More about this in the video:

Receiving a property deduction for pensioners

When a citizen of the Russian Federation is retired, a property deduction can only be received for the previous 3 years.

Thus, if you acquired pensioner status in 2016 and built or purchased a house in the same year, you can receive a deduction for 2013, 2014, 2015. This is acceptable provided that during these periods you were officially employed and regularly paid (you or your employer) personal income tax (formerly income tax).

If you have been retired since 2012, and the house was built in 2016, then providing a deduction is impossible. If you continue to work officially as a pensioner, then you can receive a deduction according to the general rules.

It should be understood that tax refunds are made only in an amount not exceeding the amount of personal income tax you paid for the calendar year. persons

The next video will tell you how to get a deduction for pensioners when buying an apartment. Exactly the same rules apply when purchasing or building a house!

For these purposes, the following categories of expenses are accepted, which can be documented:

What expenses are accepted to receive a property deduction?

It is necessary to collect and submit the following package of documents to the tax office at your place of registration:

Documents required to obtain a property deduction

All expenditure documents confirming your costs for building a house must be completed in a certain order. Those. all sales receipts must have a signature, a seal (except for legal entities that are not required to have a seal, for example individual entrepreneurs) and cashier's checks for them, bank statements must be certified by the bank's seal and the signature of an authorized person.

If you have any questions, watch a very detailed video seminar on how to get a property tax deduction when building a house:

Everything is not as complicated and confusing as it might seem at first glance. Go for it and you will succeed!

A property deduction for the construction of a house is a benefit expressed in the return of part of the funds spent on the purchase of land for individual housing construction, the construction of a new house on it, or the completion of an existing one (if the plot was purchased unfinished).

You can include in the deduction not only the cost of the land plot and building materials, but also the costs of developing design and estimate documentation, installing and connecting communications to the house. The total amount of expenses that can be claimed for refund is no more than 2 million rubles. for one owner, accordingly, the maximum amount of funds that can be received in hand is 260,000 rubles.

More details about the conditions for receipt, application and features of this type of deduction are provided later in the article.

Conditions for receiving a deduction

Citizens have the right to deduct individual housing construction:

Those living in Russia for more than 183 days in a year for which a deduction is claimed (tax residency).

To receive benefits, it does not matter whether you have Russian citizenship.

Those who received income in the year for which the deduction is claimed are subject to personal income tax at a rate of 13%.

The following are not entitled to this benefit: unemployed citizens, individual entrepreneurs under special tax regimes, women on maternity leave and pensioners (except in the case of ).

Those who built a house and bought land with their own funds.

Construction of a house or acquisition of a plot of land at the expense of government funds and benefits (for example, maternity capital), as well as with funds from the employer, deprives a citizen of the right to this benefit, since he did not incur the real costs of purchasing land and building a house on it.

If the construction was partially paid for using maternity capital, then a deduction will be provided for the part of own costs (minus maternity capital).

Those who purchased land from other than related parties.

If the land plot for construction was a spouse, children, parents, brothers and sisters, as well as guardians and trustees, whom the Tax Code recognizes, the benefit will be denied.

Please note that until 2012, the circle of interdependent persons was wider and included all close relatives with whom the citizen was in a marriage relationship, relationship of kinship and property.

Who can't get a deduction?

The following citizens are not entitled to receive a deduction for the construction of a residential building:

Previously received a property deduction when purchasing an apartment or building a house.
Those who bought land and built a house on it at the expense of the state or employer.
Those who bought land from close relatives.
Those living in the Russian Federation for less than 183 days in the year for which the deduction is claimed.
Having no income subject to income tax at a rate of 13% in the year for which this benefit is claimed.

When does the right to deduct for individual housing construction arise?

The right to receive a deduction when purchasing land arises only after registration of ownership of a house built or purchased together with a land plot.

It is impossible to receive a deduction before this time. Also, you cannot receive a deduction only for a land plot, without a house built on it.

What costs can be reimbursed as part of the deduction for individual housing construction?

To purchase land for individual housing construction or land with an unfinished house on it.
For the purchase of construction and finishing materials.
For work on construction, repair and finishing of a house.
For the development of design and estimate documentation.
For laying communications, bringing gas and water supplies to the house, connecting to electrical networks.

Note: it will not be possible to include in the deduction the costs of installing plumbing, purchasing furniture and interior items, landscape design, building other buildings on the site (bathhouse, garage, shed, greenhouse, etc.), as well as remodeling an already built house.

The amount of deduction for individual housing construction in 2018

The amount of deduction for house construction costs in 2018 is:

2,000,000 rub.- for the costs of purchasing land, constructing a residential building on it, conducting communications, etc.
3,000,000 rub.- for the cost of repaying mortgage interest, if the house was built with loan funds.
Full cost to pay off mortgage interest if the house was built before 2014.

Please note that the citizen will not receive the entire deduction amount of 2,000,000 rubles, but only 13% of this amount, that is, no more than 260,000 rubles. (2,000,000 x 13%).

A similar rule applies to the return of mortgage interest expenses.

An example of calculating deductions for individual housing construction

In January 2015, Trofimov A.V. bought a plot of land for individual housing construction. In 2.5 years, he built a residential building (cottage) on the site and registered ownership of it in December 2017.

Trofimov will be able to start receiving the deduction in 2018. He will only be able to claim benefits for 2017.

For 2015 - in which the land was purchased, and for 2016 - while construction was underway, he will not be able to receive a deduction, since ownership was registered only at the end of 2017.

The total cost of purchasing a rental property and building a cottage amounted to 7,000,000 rubles.

Trofimov’s salary for 2017 is 1,920,000 rubles. RUB, including personal income tax - 249,600 RUB.

The amount of expenses that Trofimov has the right to claim as a deduction is 2,000,000 rubles. of which he will receive in his hands as a whole 260,000 rub.:

2,000,000 x 13%

Since the personal income tax paid for 2017 does not allow one-time receipt of the entire deduction amount, Trofimov will be able to reimburse expenses in the amount RUB 249,600

Remaining deduction in total 10,400 rub. will move to 2018.

Features of receiving a deduction

There is no statute of limitations for receiving this type of deduction.

A tax deduction for the construction of housing can be obtained at any time, regardless of the number of years that have passed since its construction and registration of its ownership.

In this case, you can apply for a refund with no more benefit than. For example, a house was built and registered as a property in 2014. In 2018, you can get a deduction only for 2017, 2016 and 2015.

One-time benefit

You can only receive a deduction once in your life. His repeated statement is impossible, for.

Transfer of deduction balance

If the house was built and registered as a property after 2014, the shortfall in the deduction must be transferred to another property.

If the house was built and the rights to it were registered before 2014, transfer the remainder of the benefit to another property it won't work, it will burn.

Note: The remaining mortgage interest deduction is not transferable to other properties and is only available for one property.

There are several ways to get your own home:

buy an apartment on the secondary market;
purchase residential real estate under an equity participation agreement;
build a house on your own plot of land with your own resources.

In all these three situations, new residents have the right to receive a property tax deduction, which is provided for in Article 220 of the Tax Code of Russia. In this article we will tell you how to get a tax deduction for the construction of a private house.

Who has the right to receive a deduction for building a house?

To take advantage of the provisions of tax legislation and receive a tax deduction when building a house, you must:

to be Russia;
have income taxed at a rate of 13%;
transfer this tax to the country's budget;
own a land plot for housing construction;
put into operation a newly built residential building and obtain a certificate of ownership.

Both the owner of a residential building and his spouse can receive a tax refund for the construction of a house. If there is a share of minor children in the housing, then one of the parents can apply for a deduction for the child’s share for themselves.

EXAMPLE 1. Irina and Oleg Sovetov built a residential building worth a total of 4 million rubles, the ownership of which was registered as follows: one half for Oleg, and the other half for their minor son.

In this case, Irina (1 million), Oleg (1 million) and their little son (2 million) have the right to deduct for the construction of a house. As follows from the provisions of the Family Code of Russia, property acquired during marriage is the joint property of the spouses and is divided equally between them, unless the married couple has officially divided it differently. This means that half the cost of the Soviet house is divided between the husband and wife.

Since the taxpayer has the right to a tax deduction for the construction of a house of up to 2 million rubles, Irina and Oleg will share the child’s deduction among themselves. You can read about this in more detail in Letter of the Ministry of Finance of Russia dated July 21, 2017 N 03-04-05/46692.

You cannot receive a property deduction for the construction of a private house if:

the taxpayer does not have income taxed at a rate of 13% (unemployed people, pensioners, entrepreneurs under different tax conditions);
funds from the employer, maternity capital or funds from any other government program were used during construction;
the sale and purchase transaction was concluded between related parties.

What expenses can be included in deductions when building a house?

To receive a property tax deduction for the construction of a private house, you need to collect documents for all costs incurred. The tax office accepts expenses for:

design and estimate documentation for new construction;
construction and finishing materials for building a house;
services of construction organizations for the construction and finishing of houses;
connection to utilities (electricity, gas supply, sewerage, water supply);
creation of autonomous sources of these communications (installation of septic tanks, equipment of wells and other work).

It should be noted that a property tax deduction for a land plot can be issued only after a residential building built on it has been officially put into operation and a certificate of ownership has been issued for it.

The law also accepts the cost of an acquired unfinished house as offset. But here one important condition must be met: in the purchase and sale agreement, a separate clause must emphasize that the housing is being sold unfinished.

EXAMPLE 2. The Sormov couple purchased a plot of land with an unfinished residential building on it worth 1.5 million rubles. Walls and a roof were erected in the house, windows and external entrance doors were installed. There were no floors or interior decoration. The couple spent another 1.2 million rubles on finishing work, as well as connecting sewerage, water, electricity and network gas.

When the Sormovs prepared a tax return to receive a refund of income tax during the construction of a house, the inspector accepted for credit only the amount of the purchase of the house, that is, 1,500,000 rubles. Reason: in the purchase and sale agreement, the unfinished house appeared as finished housing, not requiring any additional construction.

How to calculate the amount of tax deduction when building a house

Before filling out a tax return for a tax deduction when building a house, you should carefully check all available documents and make an approximate calculation of the amount to be refunded.

Sample list of documents:

Agreement for the sale and purchase of an unfinished residential building.
Agreement for the purchase and sale of land for housing construction.
An agreement with a design organization for the implementation of design and estimate work for the construction of a house.
Acts of completed design and estimate work and documents for their payment (receipts of cash receipts, bank payment orders and other financial documentation).
Documents for the purchase of construction and finishing materials (sales receipts).
An agreement with a construction organization to build a house and pay for its work.
An agreement with builders and finishers - private individuals and their receipts for receiving money for work.
Agreements with energy organizations for connecting heating, lighting, water supply, sewerage and documents for payment for these works.

This list of documents is approximate, because situations may be different. So, if an unfinished house is purchased, then the involvement of employees of design organizations will not be required. If construction is carried out by hired workers, then their full passport details must be indicated in the receipts.

Based on the available documents, you can calculate the approximate amount of tax to be refunded. So, for example, if the entire amount of expenses is 1,850,000 rubles, then you can count on a full tax refund (1,850,000 * 0.13 = 240,500).

Second example: the sum of all costs turned out to be 3,500,000 rubles. In this case, the homeowner may not claim the entire amount (3,500,000 * 0.13 = 486,265), but only 260 thousand rubles (2,000,000 * 0.13 = 260,000). Clause 3 of Article 220 of the Tax Code introduced a limit on property tax deductions in the amount of 2 million rubles.

How to get a tax deduction when building a house if there are no receipts

We must immediately clarify that without financial documents confirming the expenses incurred, the tax office will not accept the declaration. The letter of the Ministry of Finance of the Russian Federation dated December 20, 2013 No. 03-04-07/56452 states that the buyer’s last name may not be indicated in the sales receipt of a construction store for materials purchased by an individual. But such a sales receipt will only be valid upon presentation of a cash receipt confirming payment for the purchased goods. If you lose any document, you can try to restore it: contact the same hardware store and ask for a copy of the receipts. Or request a bank statement if transactions were made through a bank or using a bank card.

One important piece of advice for people starting to build their own home: you must not only save all documents, but also scan or copy them in a timely manner. The fact is that the paint on cash register receipts fades over time, leaving a blank sheet. It becomes impossible to read any information on them. Naturally, the tax office will not accept such “documents” for credit.

Is it possible to get a deduction if the house is not yet completed?

Clause 3 (subclause 2) of Article 220 of the Tax Code provides that a property tax deduction for land plots used for individual housing construction can be provided only after the developer receives a certificate of ownership of a residential building. And since no government agency will issue such a certificate for an unfinished residential property, this means that the deduction can only be obtained for a residential building that has been put into operation.

Is it possible to get a tax deduction when building a country house?

Tax legislation provides for personal income tax reimbursement for the construction of a house only if it is a residential building. But the law allows residential buildings to be built only on dacha plots (houses cannot be built on garden plots). In addition, a residential premises can be converted into a residential building under certain conditions: a separate building with rooms, the presence of a kitchen, etc.

If these conditions are met, then the owner submits an application to the municipal authority at the place of residence to transfer the dacha building into a residential building. Only after receiving a new certificate of right of use can you contact the tax office and apply for a personal income tax refund for the construction of a private house.

Necessary documents to receive a tax deduction for construction

The list of documents for income tax refund during the construction of a private house is the same as for any application with a deduction:

to provide a deduction, which also indicates bank details for the transfer of refundable tax.
A copy of the owner's passport.
Tax return in form.
Salary certificate form.
Certificate of ownership of the built house.
All financial documentation confirming the costs taken as a deduction for the construction of a house.
A child’s birth certificate, if a tax deduction is issued for his share during the construction of a house.

Surely many citizens of our country are interested in this question: is it possible to get a tax deduction when building a residential building?

What legislation governs this issue? What documents are needed to obtain it?

Do I need to confirm financial expenses and how? What is the procedure for receiving a deduction?

Let's look at these questions in more detail.

Legislative regulation

Every citizen of the Russian Federation can receive this type of deduction when constructing a residential building in such situations:

in case of construction of a residential building. In accordance with current legislation, this type of deduction is due in the process of constructing a residential building with the further right to register citizens in it. If the house was built without the possibility of registering citizens in it, it will be impossible to obtain a deduction;
An unfinished residential building was purchased and subsequently its completion was completed. In this case, it is necessary to understand that this house must be registered under a purchase and sale agreement as an object that is directly unfinished. Otherwise, citizens can only rely on deductions directly for financial expenses, but not for construction expenses.

In addition to these main legislative acts, there are additional bills that only complement them.

It is also worth noting that the issue of obtaining a tax deduction is clearly stated in such legislative norms:

Article No. 220 of the Tax Code of the Russian Federation, which provides for the possibility of obtaining this deduction;
Federal Law No. 212, which regulates the procedure for obtaining this type of deduction;
Letter of the Ministry of Finance No. 03-04, which clearly regulates the issue of obtaining a tax deduction for both the spouse and the spouse.

At the same time, we take into account the fact that, according to the current legislation of the Russian Federation, those citizens who began building their houses in 2014 have the right to return again.

To whom and when is it due?

According to Article No. 220 of the Tax Code of the Russian Federation, the right to a tax deduction can arise only in cases where ownership of the constructed residential building has already been registered.

Moreover, you can receive a tax deduction only at the end of the year in which the right to register it and further receive it directly arose.

If, for example, the right to receive a tax deduction arose in 2018, you can only receive it in 2019. It will simply be impossible to get it before this year.

Let's consider a simple situation. Alekseev A.A began construction of a residential building in 2014. In 2017, he finally completed this construction, and already in 2018 he received ownership rights to it, as well as a certificate of state registration of rights to this type of real estate.

For this reason, already in January 2019 Alekseev A.A. has every reason to apply for a tax deduction for the construction of a residential building.

It is also necessary to pay attention to the fact that it is not at all necessary to submit documents after the registration process of a residential building. The right to a tax deduction itself does not have a statute of limitations, but there is a small nuance: the tax can be returned exclusively for the last 3 years, prior to when the relevant documents will be submitted.

List of expenses

According to Art. No. 220 of the Tax Code of the Russian Federation, when registering a property deduction it can be included costs incurred by the applicant for:

At the same time, all expenses must be confirmed in documentary form, otherwise it will simply be impossible to receive a deduction.

What not to include

According to the same legislation, deduction impossible to turn on the following list of costs:

redevelopment of a residential building;
which were directly for the reconstruction of a residential building;
for installation of plumbing fixtures, shower cabins and other equipment;
for the construction of additional buildings in addition to the residential building itself. These may include baths, outbuildings, and so on.

Package of necessary documents

In order to be eligible to receive a tax deduction, you must prepare list of such documentation:

fill out and submit a declaration in form 3-NDFL;
original and copy of the certificate of registration of ownership of the house;
copies of all documents that can confirm the costs of building a house;
application for a tax refund;
documents that can confirm the fact of tax payment. This document is a certificate in form 2-NDFL;
original and copy of the applicant's passport.

It is also worth paying attention to the fact that as supporting documents on the issue of costs, the following may be advocated:

for an individual - a copy of the agreement, a copy of receipts, and so on (checks can be provided);
for legal entities - copies of agreements with construction companies, copies of payments, and so on.

In the event that citizens plan to receive a tax deduction on interest, it is also necessary to collect and attach a list of such additional documentation:

a copy of the loan agreement. Upon request, the original itself can be provided;
a certificate confirming the deduction of interest on the loan.

Registration procedure

In order to be able to receive this deduction you can contact:

For the first option, it is enough just to wait until the end of the tax period, but for the second case there is no need to do this.

After this, the applicant for the deduction must contact the tax office at his place of residence and submit a corresponding application. It must be remembered that its sample can be taken directly from the tax service and compiled under the close supervision of their employees in order to avoid mistakes.

In addition to the copies of the documents themselves, it is also necessary to present their originals for comparison. A month after submitting the application, you should contact the tax office again, receive a notification and take it to the accounting department at your place of official employment.

In this case, it is necessary to take into account the fact that the taxpayer has the right to choose method of obtaining this deduction at your discretion, namely:

receive a refund annually directly from the fiscal service. With this method, the tax office checks financial costs and charges payments;
or receive a monthly deduction directly from your employer. With this method, an employee of an enterprise has the right to receive a deduction only if his annual income is significantly lower than the deduction entitled to him.

Dimensions

If we talk directly about the tax deduction that can be obtained for the construction or completion of a residential building, it is carried out in a standard manner, as for other types of property deduction.

It is necessary to take into account the fact that according to the current legislation, 13% of the total amount of financial costs can be returned as a tax deduction. There is a small nuance to this. It lies in the fact that the tax deduction cannot exceed 2 million rubles. In simple words, the amount can be calculated as follows: 2 million * 13% = 260,000 thousand rubles.

Moreover, every year, every citizen of the Russian Federation has the right to return an amount that does not exceed that transferred to the income tax budget. But this also takes into account the fact that the balance of the deduction can be carried forward to the next year until the entire amount to the recipient is repaid in full.

If citizens took out a mortgage loan for the construction of a residential building, then they have every right to receive a tax deduction directly on the interest paid.

Features of obtaining funds for unfinished construction of a house

First of all, it is necessary to pay attention to the fact that according to the current legislation of the Russian Federation, citizens do not have the right to receive a tax deduction for a house whose construction has not yet been completed.

Thus, until the applicant for this deduction has a certificate of ownership of the residential building in hand, he has no rights to apply for this type of deduction.

In simple terms, until the house is fully put into operation, it is not possible to return personal income tax on it.

In the event that the construction was not completed, but all the documents are already in hand, then a personal income tax refund is possible.

As you can see, there are no particular difficulties in returning the deduction. All you need to do is know and follow the rules provided by law.

The receipt of this deduction is described in the following video: