The deduction of the apartment Ordering of a service
The deduction of the apartment
The property deduction upon real estate purchasing (a deduction of the apartment).
As this service is being so popular so we decided to take it out from the general section of filling of the declaration of individuals 3-NDFL and to describe it in more details!
Upon the purchase of the apartment, a house, the room, the land plot or residential real estate construction you can expect on a property deduction according to subparagraph 2, paragraph 1 item 220 of the Tax code of the Russian Federation.
The sum of a property deduction is 2 000 000 rubles. The deduction is provided to each person only once. The tax sum which you can return is 260 000 rubles (2 000 000 x 13%).
The declaration on receiving a deduction can be submitted within 3 years after a year in which you acquired real estate.
It is necessary to declare the right on a property deduction within 3 years after a year of acquisition of real estate.
The declaration can be submitted for every year from the moment of real estate acquisition.
If the income per these years was less of the sum of a deduction, the unused deduction is postponed to the next year and so on until the sum of a deduction won't be used completely.
At the application of a deduction it is necessary to consider a set of important nuances. Here most common of them:
- If you are purchasing a housing in a mortgage, the deduction extends not only for the sum of the house, but also for the sum of the percent which being paid for a mortgage. And the most important thing is that, for that percents doesn't extend the restriction of 2 000 000 rub.The percents are being accepted in the full sum. (for example: The apartment is acquired for 3 000 000 rub. Percent on a mortgage for 3 years is 600 000 rub. You receive a deduction in 2 000 000 rub on the cost of the apartment and 600 000 rub for the sum of the percent).
- The deduction can't be used partially. For example, if you bought a real estate for 1 200 000 rub and if you will decide to use a deduction, then you will receive a deduction only for the sum of the purchase. The rest of the sum in 800 000 rub of a deduction - will be lost.
- If you purchase real estate in common (for example with the wife), then the sum of a possible deduction will be shared on number of owners
For example: You bought the apartment for 4 500 000 rub. the owners of the apartment are the husband and the wife. The share of each one is 50%. In this case, both the husband, and the wife can get a property deduction in 1 000 000 rub (2 000 000 * 50%). They can apply it as together, and so as separately. In case if the the deduction will be used together, the total amount of a deduction will be 2 000 000 rub, and the other sum of a deduction will be cancelled.
If there are 4 owners – the deduction from each will be 2 000 000 rub * 25% of =500 000 rub, and you will lose the rest of sum of the deduction
An application of a deduction has a set of subtleties. As in nuances of the legislation, the filling of the declaration, and also in the submission of the declaration and in the return of the funds.
If you will appeal to us, you will save your precious time, your nerves and will receive money on your bank account much quicker.
Term of a rendering service: 1 day.
The price for filling declaration in a form 3-NDFL in case of receiving a property deduction - 1000 rubles.