legislation takes into account the nuances of the various cases of transfer of immovable property.Accordingly, taxes are paid and the type of transaction.If you are currently issued gift certificate to the apartment, the tax will be levied on you if you give residential property.The tax rate is 13% of the total grant.
If you decide to donate an apartment close relative, ie husband, wife, children, grandchildren, siblings, and the grandmother or grandfather, the tax will not have to pay you or donee face.Just keep in mind that in this case, the deed to the apartment, which the tax is not levied, must be confirmed by a document certifying the blood relationship between the parties.
If you decide to sell an apartment, you need to pay tax to the state treasury, because the transfer of object of capital construction, carried out through the sale involves profit.
If you are the owner of the apartment including more than 3 years, provided that the income tax from the sale of an apartment you pay not necessary.In addition, if you are selling an apartment, the cost of which does not exceed one million rubles, you also do not need to pay this tax payment.
Consider the situation where you have both sold one apartment and immediately sold the second.If the fact of transfer of documented, a tax of 13% is taken from the difference between the value of sold and purchased apartments.For example, you sell a house, the cost of which is specified in the sales contract and is worth more than a million.At the same time you get an apartment, which cost less than a million.In this case, 13% is paid by an amount equal to the purchase price, minus one million rubles.
similarly calculated the amount of tax on the sale of home and garden room in a communal apartment.
Where the deed of gift is made to the apartment, family tax will be charged, but in the sale of family bonds are not considered.
If you decide to acquire ownership of an apartment, you should not worry about the tax because the income tax when buying an apartment is not paid by the buyer.
But you can bring back some spent on the purchase of housing funds.For starters, remember most importantly, all the title documents and pravopodtverzhdayuschie, especially in the case of buying an apartment in a new building on the terms of participation in the construction as dolevika should be in your hands.Make a tax deduction, you can only if you pass the registration rights and will receive a certificate of state registration of the apartment.
right to tax deduction offered to citizens once in a lifetime.After making all the necessary documents to the tax authorities after some time you will be transferred by bank transfer a fixed amount to the bank account.
However, it is worth noting that at the moment you can set back 13% of the purchase price just over two million rubles (the cost of the acquired property exceeds this amount).
To make the deduction you need to provide proof of ownership, the document that is the basis for registration of rights and an act of acceptance and transfer of the property from the seller to the buyer.In addition, from the workplace you are prompted for reference 2-PIT, confirming payment of personal income tax by the employer.
In all cases the transfer of the right does not matter whether it is a purchase and sale or deed to the apartment, the tax must be paid on time, as the non-payment of statutory amount that is transferred to the state treasury, is fraught with penalties.All must remember that ignorance of the law does not relieve us from the responsibility!
