taxation system in Russia provides for the payment of a number of different taxes, to understand that it is sometimes very difficult.For example, in the home often occurs confusion between property tax deduction, the deduction and refund of personal income tax return when buying an apartment and a deduction from sales.
Property taxes and property deductions
necessary to determine that the property tax - this is the amount that citizens are obliged to make to the budget each year (for property owned) or simultaneously (in the sale of apartments).Bids annual tax set by local authorities.Tax in the implementation apartments is calculated and paid at the rate of 13% of the cost of housing.
property deductions - a privilege granted in transactions with real estate.It lies in the fact that the tax base of physical persons decreased by a certain amount.However, the deduction from the purchase and sale are two different actions according to the result.
Deduction from sale
In the case of property owned less than three years, the retailer generated revenue of 13% to which he is obliged to pay to the treasury.However, any citizen has the right to reduce the tax on 260 thousand. Rubles or 13% of the previously incurred for the purchase of housing costs.In other words, he may use the property with net sales amounting to 2 000 thousand. Rubles or in the amount previously spent on the purchase of an apartment.
Thus, the deduction of sales tax to reduce or nullify it.The right to deduct from the sale of natural persons can enjoy every transaction with an apartment.
Deduction from purchase
First of all, again, that there is no tax on the purchase of apartments to individuals do not need to pay because in Russia the obligation to pay personal income tax arises only in connection with the receipt of income.Moreover, even the submission of declaration in the case of buying an apartment is voluntary, rather, the right of a citizen.However, they should take advantage, as in this case, the State may grant benefits in the form of reimbursement of paid personal income tax or the abolition of the payment of personal income tax at the place of work.
Since we are talking about the return, the tax must be paid before.It shall take effect the restriction: receive a refund of personal income tax when buying an apartment can only those citizens who, during the year preceding the purchase, had incomes taxed at a rate of trinadtsatiprotsentoy, and paid with their respective tax.So, they have no right to compensation for people living on state benefits and pensions: women who are on maternity leave and leave to care for a child with disabilities and other categories of citizens.According to the adopted law № 330-FZ of pensioners who have bought an apartment, can expect the transfer to the accounting period of the received payment of personal income tax, but not more than three periods.Simply put, get a refund of personal income tax when buying an apartment pensioners will be able, if purchased apartment not later than three years from retirement.
amount of tax to be refunded is restricted - recover from the budget can be no more than 260 thousand. Rubles.It turns out, and here is the deduction of 2 million. Rubles.Reimburse personal income tax in two ways: as a one-time refund of tax paid to the budget in the previous period, the acquisition of apartments, or in the form of monthly zero personal income tax at the place of work.If the consideration paid or accrued during the year the tax is not enough to cover the reimbursement of the remaining amount transferred to a return next year.The only exceptions are senior citizens, if they paid during the three years preceding the acquisition, personal income is not enough to cover this amount, the unused balance just "burn."
Thus, a deduction from the purchase of the apartment allows the buyer to recover part of the money paid for the property.The right to a refund of personal income tax when buying an apartment there is a citizen only once in a lifetime.
As can be seen, the property tax, property deduction from the purchase or sale - three completely different concepts, each of which defines different responsibilities for the taxpayer and the law establishing the size of the payment of any money in the budget, or their return to the taxpayer.