Not everyone knows that when buying an apartment owner has the right to reclaim part of the buck.And especially do not know under what conditions the money back, in what time frame and what documents are needed for a tax deduction.The maximum tax credit may reach 13% of the purchase price, but can not exceed 260 thousand rubles.It turns out that the maximum cost of the apartment, which can receive compensation - two million rubles.
However, this system has several significant drawbacks.First, a tax deduction can only get once in a lifetime in proportion to the apartment.In other words, if the acquired odnushka $ 1.5 million registered in equal shares to the husband and wife, each spouse will receive 97 thousand a little.
second negative - the sum paid at once, and often, the size of which depends on the size of the taxes paid for the previous period.In other words, if the owner of the property in 2011 has paid 30 thousand of taxes, then in 2012 he can get a tax deduction of 30 thousand.
third drawback - the documents to provide a tax deduction can only be made in the year following the year of signing the contract.Simply put, if the contract for the sale was signed in December 2012, then for compensation can go in March and April 2013, and if an apartment bought in May 2013, the documents for the tax deduction can be submitted only in March-April 2014that is, almost a year later.
fourth negative - the compensation can be obtained only once in his life, however, according to recent changes, parents can receive money for their minor children, if they have been allocated shares in the apartments.
On the positive side it may be noted that that the residue can be obtained not only from the amount paid for an apartment, but with the interest on the mortgage, certainly if they are in the aggregate do not exceed 2 million.
What documents are needed for a property tax deduction for mortgage lending?
1. The contract of sale of the apartment.
2. signed a loan agreement.
3. Notification borrower held on the transfer of rights to an apartment on the mortgage.
4. A copy of the birth certificate of the child (ren).
5. Certificate of state registration of real estate of the Registration Chamber.
6. Payment orders from the bank for payment for the acquired apartment (initial and final payments).
7. Schedule of repayment of interest and proof of payment of interest for the tax period.
8. Statement of Income 2-PIT.
9. Details of the account in the Savings Bank, which will be charged deduction.
10. Photocopies of all the pages of the passport.
If the apartment is purchased in a marriage, in addition you need the following documents for tax deduction: a copy of the marriage certificate and a disclaimer to obtain a tax deduction (if the spouse can not or will not get it) or, alternatively, an application for compensation fromits share.In addition, the need to bring the completed declaration PIT-3, which is available both in the fiscal and download it from the site.When the owner comes to apply for a tax deduction already in place written statement on the transfer of funds to a specified account and the application for deduction.By the way, according to the latest changes in legislation, the newfound landlord can get a refund at the same time is not a large sum, but in small monthly installments equal to 13% of his salary.In fact, it is a time just does not pay income tax.
Do not forget that a deduction is made from the taxes paid.If the holder / owner of the apartment does not pay taxes, for example, working in the enterprise with the salary "in envelopes" or is on maternity leave, the money will not be returned.If the high "white" salary received only one of the spouses is to obtain the maximum deduction is worth fully arrange accommodation for him.