In case of purchase of property Russian residents can return part of the amount paid as compensation of personal income tax.However, this opportunity is not available to everyone, but only those who pay personal income (13%) tax.Accordingly, persons living on benefits, pensions and other non-taxable benefits, fall in this category.However, with the entry into force of the Law №330-FZ of 21.11.11, and pensioners (since 2012) will be able to regain part of the personal income tax.
Features of the deduction for pensioners
First of all, define what a tax deduction.This is the sum of the cost of housing, personal income tax which can be returned when purchasing real estate.It relies to those who acquired not just an apartment, but also a separate room section, cottage, house.However, a precondition is to get the buyer in the year preceding the purchase, income taxable at 13%.
If there are not, but they are in the current (or assumed to be in the future) year, submit a declaration could be later - within three years of purchase.However, in this case, to be retired?According to the adopted law, who bought an apartment pensioners are entitled to the payment of the transfer period, personal income tax, are initially, but no more than three periods.In other words, get a tax deduction for buying a home they can, but only if the property is purchased no later than three years after retirement.This rule does not apply in those cases when the pensioner is taxed at a rate of trinadtsatiprotsentnoy income (for example, if they continue to work).
exercise the right of return of the personal income tax only once, so by filing a declaration about buying an apartment should be approached very responsibly.After all, the cost of real estate will depend directly on the size of the tax credit.However, the tax refund is not unlimited: tax deductions when buying a home can be limited or two million rubles, or the total cost of the acquisition of this property.Interest on the loan is deductible target separately.
Thus, the maximum personal income tax, which can be returned when purchasing a property is equal to 260 thousand. Rubles (this is 13% of the 2 million.), Or 13% of the actual costs.This means that when buying a property worth 1 200 000 rubles, compensation will be 156 000. But if the price of the apartment is 4 million., The refund will be only in the amount of 260 000.
If pensioners paid for the preceding three years the purchase of personal income tax will not be enough,to cover the amount of compensation, the unused balance of simply "burn."
example of the deduction for pensioners
Consider how the deduction will be granted on the following example: Mamonov DM retired since January 1, 2011. In 2005 it was bought by a room in a two-room apartment worth 510 thousand rubles.In October 2012 the room was sold, and instead bought a studio apartment for 2.5 million rubles.In 2009, the amount of personal income tax paid by Mamonov was 39,070 rubles.In 2010 - 40 030 rubles.In 2011, Mamonov did not work and did not pay income tax.
maximum tax deduction when purchasing a property in this case is:
- 510 thousand. Rubles - incurred for the purchase of an apartment costs;
- 2000 rubles - a fixed limit.
In the first case, the amount of compensation will be equal to only 66 300 rubles (510 thousand. * 13%).During the three years prior to the purchase of an apartment pensioner has paid to the budget of taxes 39 070 (2009) and 40 030 (2010), then a refund will be relying 66,300 rubles.Short of 12 800 thousand. Will not be refunded!Note that the same tax deduction for the purchase of property in the amount of 510 thousand. Rubles Mamonov could get in 2006, with the purchase of the room.In this case, rely on the personal income tax refund from the purchase of a second property to a pensioner could not.
In the second case, the calculation refundable personal income tax would be: because the cost of apartments (2 500 000) more than the set limit, the amount of compensation will amount to 260 thousand. (2 000 000 * 13%).However, the amount paid for three years, personal income tax is equal to 79,100 rubles (39.07 thousand. + 40.03 ths.), That she will rely recoverable.The balance of 180 900 (260 thousand. - 79.1 ths.) Will not be refunded.
If the apartment was bought in 2014 Mamonov, the right to a tax deduction when buying a home to retired lost altogether.
Thus, for retirees is limited to the tax period for which they can reclaim income tax, and therefore the recoverable amount.The rest of the order of the deduction is the same as for other categories of citizens.