Statute of limitations for tax deductions: for an apartment, for treatment, for a mortgage

Legislative regulation of the issue

In accordance with the Tax Code of the Russian Federation, the taxable base includes :

worker's wages;
profit, the reason for which was a piece of real estate or a car (if the person owned it for less than 3 years);
copyright income;
profit received by renting out land or residential space.

In 2014, several major amendments were made to the legislation regarding the return of personal income tax. It was these manipulations that significantly simplified the process of submitting documents and the procedure for receiving it.

The most significant changes :

the right to receive unused tax deductions during the next reporting period;
joint purchase of an object allows each of the shareholders to receive a return in accordance with the amount of money spent;
Refunds include funds spent both on the purchase of housing and on construction and repair work.

In this case, we must not forget to comply with the following conditions :

preservation of receipts, cash orders, payment guarantees and other documentary evidence of repairs;
The purchase and sale agreement must include a clause stating that the property being purchased has not been subjected to finishing or renovation.

The property deduction is not limited in its application. That is, you can use the benefit at any time . There is only a limitation period for receiving personal income tax from the budget - 3 years. If housing was purchased in 2011, and a citizen applied for a refund in 2020, then the personal income tax paid can only be received for 2014, 2013 and 2012. You can return the purchase tax no earlier than such a right has appeared.

We must not forget about the statute of limitations if the subject of return is interest on the loan, which sometimes arises at a later time.

If a taxpayer sells property, he declares the benefit immediately - when he enters information about the income received in the declaration.

Basic Rules

There is no statute of limitations for deductions, which means you can use them at any time, but you can only receive personal income tax from the budget for 3 years, so you won’t be able to apply the deduction after this period.

You cannot return the money ahead of schedule, in advance; you can take advantage of the benefit only when the right to a tax deduction appears.

Grounds for filing a deduction

The law stipulates various opportunities to receive a refund of part of the funds paid to the treasury. They are available subject to certain conditions being met. Thus, it is allowed to return part of the overpaid tax if expensive treatment was carried out or for medical reasons the citizen is forced to purchase medications for himself or his minor children. The statute of limitations for social tax deductions for treatment is 3 years. However, it cannot be more than 120,000 rubles. in year.

A professional deduction can be issued by submitting an application and accompanying documents to the tax office before April 30 of the following reporting year. You must have a completed income tax return for the previous calendar year.

Payout Basics

Almost every citizen who bought a home has the right to reimbursement of part of the funds spent on it.
But before you claim your rights, you need to understand all the legal aspects of returning a property tax deduction. Objects covered:

Residential buildings, apartments, shares in an apartment.
Land plots, their shares on which the object is located.
Land intended for construction.

In addition, the tax deduction can include costs incurred for the purchase of building materials and renovation of the apartment (provided that it was rented out unfinished or rough). It is also allowed to compensate funds paid for the development of the project for work on connecting communications.

Important! All these costs can be included in the deduction only if there is documentary evidence that they had to be carried out. That is, if the purchased apartment has a fine finish, but you simply don’t like it, you shouldn’t count on reimbursement of the funds spent on repairs.

Deadlines for filing tax compensation: various reasons

What needs to be done in order to apply for a tax deduction for treatment? The statute of limitations for receiving part of the money for expenses incurred is not so difficult to comply with. It is necessary to submit a written application to the Federal Tax Service or any other body from the previously proposed list within the specified time (more on this later). Then all that remains is to wait.

In general, the procedure for registering a deduction can be described approximately:

Conclude a transaction that gives the right to a deduction. In our case, it is to undergo treatment or buy medications at your own expense (with a prescription).
Collect a certain package of papers. A complete list of them will be presented below.
Submit a request to the Federal Tax Service. To do this, you will have to draw up and write an application for a tax deduction for treatment. Documents prepared in advance, along with copies, are attached to the request. This is a required item.
Wait for an answer. The tax authorities will review the documents and make a decision regarding the provision of a deduction.

Accordingly, under certain circumstances, a citizen may not be reimbursed for part of the costs for medical services. But with a correctly assembled package of papers, the likelihood of failure is minimal.

As mentioned earlier, providing a citizen with a property deduction has no time restrictions.

Meanwhile, only certain groups of individuals who are legally residents of the Russian tax system are entitled to receive standard personal income tax compensation.

It is not possible to issue a legal income tax refund under the following circumstances:

The taxpayer did not promptly provide the employer with an application for benefits, accompanied by a set of necessary papers.
If a standard tax compensation is issued by a citizen for a child, and the applicant’s income for 12 months turns out to be more than the maximum allowable amount of 350,000 rubles.

Every citizen can exercise the legal right to a partial refund of personal income tax only within a three-year period that determines the permitted statute of limitations.

Social deduction

Registration of a social deduction is allowed if the necessary documents are submitted within 3 (three) years, calculated from the moment the applicant makes the relevant expenses. The size of the social deduction can be considered conditionally constant, since the costs of medicines and healthcare services are officially limited by the norms of the relevant legislation. The calculation of the compensation due is based on the actual costs incurred, but the amount of compensation cannot exceed the established limit.

We invite you to read: Is there a statute of limitations for bailiffs based on a court decision?

Receiving a social deduction (compensation) for treatment is allowed only during the limitation period of 3 (three) years.

In other words, a citizen has the right to return personal income tax on expenses incurred in 2020 for medical services for himself and his children only during 2020, 2020 and 2020.

Social deductions issued for education or treatment are provided to an individual annually.

This benefit implies a legal reduction of taxable income earned by any professional or entrepreneurial activity by the amount of costs directly related to the receipt of this income.

The following categories of taxpayers are entitled to take advantage of this preference:

individual entrepreneurs;
individuals providing services or performing certain work under a contract (agreement);
citizens engaged in design, invention, authoring or other professional activities.

To receive a professional deduction, the applicant must, before April 30, contact the fiscal (tax) service with the provision of a reporting declaration containing reliable information about the income earned based on the results of the past calendar year. This appeal will be considered if the activities of the citizen applying for a professional deduction were carried out with the execution of a contract or agreement for the provision of specific services.

Receipt by a taxpayer of an author's or inventor's remuneration is also the basis for tax compensation through the registration of a professional deduction.

Statute of limitations for obtaining a tax deduction when purchasing an apartment

Tax deductions have no statute of limitations, but not everyone knows about this. You can receive a deduction only if there were income tax deductions during the reporting period, and if there were none, then you should not apply for a refund. But you can receive it not year after year, but after some time, as soon as official income appears.

Who cannot count on a refund, regardless of the timing of the purchase of real estate

There are categories of persons who are not entitled to a deduction, among them:

A child who is under 18 years of age.
A student who does not have an official place of work.
A pensioner who has no taxable income. But he can have any income, and this is not necessarily a salary. The key requirement is that income tax be paid from it.
Individual entrepreneurs and legal entities.
Any persons having income that is not subject to 13% tax.
Those who bought property from a relative.
A person who is not a resident of the Russian Federation, that is, stays in the country for less than 183 days a year.
Those who do not have a certificate of title to housing.
If the apartment was purchased with the assistance of a social service, with government funds or subsidies, including maternity capital. If assistance in the purchase was provided by the employer.

Tax deduction for an apartment: statute of limitations – Your money

Buying your own apartment is a special event for any family. And here you have the opportunity to receive a bonus - return 13% of the housing price (income tax). In this regard, the question arises: does the tax deduction when purchasing an apartment have a statute of limitations?

The essence of the phenomenon

In practice, receiving a property deduction is the return of income tax

What ordinary people usually get confused with are two types of INV:

carried out upon sale;
carried out upon purchase.

Note 1.

If, for example, we are talking about INV limits, you should clarify which of the two types of deductions is implied.

Example 1.

If you know that you have the right to a deduction in the amount of 2,000,000 rubles, this does not mean that you will be able to return taxes in that amount.
You will be able to receive the paid 13%: 2,000,000 * 0.13 = 260,000
- this is exactly the amount that will be returned in the end.

General terms

To receive a deduction, you need to submit documents to the tax office at the place of permanent registration - your current one, and not related to the purchased living space. The required papers include 3-NDFL

(tax return).

Note 2.

INV also applies to mortgage interest. In other words, in addition to the deduction on the price of the apartment/house, you receive 13% of the mortgage interest paid to date.

For which real estate objects does a citizen have the right to receive an INV? Here is the list:

shares or premises in an apartment;
a house intended for residential use;
a plot of land with a property built on its territory;
land plot for planned construction;
apartment in an apartment building.

Note 3.

Commercial and non-residential real estate are not subject to the property tax deduction.

Regarding pensioners:

they return payments in the form of INV if retirement occurs no later than three years from the date of purchase of real estate.

Statute of limitations for obtaining a tax deduction when purchasing an apartment

justice pro...

The question of the statute of limitations for tax deductions when purchasing an apartment is of interest to those who did not immediately learn about the possibility of a tax refund or those who cannot obtain a tax refund at the moment. Next, we will find out for what period you can get a tax deduction for the purchase of an apartment, and also after how many years you can return 13 percent, and how to get a deduction for previous years.

According to current legislation, you have the right to receive a property tax deduction for expenses:

Source: https://delo43.ru/uslugi-bankov/nalogovyj-vychet-za-kvartiru-srok-davnosti.html

When can you apply for a property deduction?

Property deductions have no statute of limitations. This means that the owner has the right to declare his right to the tax office at any time after purchasing residential real estate. The period for applying for a deduction is not limited by law - it can be obtained even after a year, even after 20 or more years.

In this case, you can only return the income tax that was withheld during the last 3 years before the year in which the deduction was claimed. In addition, the citizen must have in the declared period (for which the 3-NDFL declaration is submitted) taxable income on which personal income tax was paid at a rate of 13%.

Example

Citizen Ivanov bought an apartment and registered it as his property in 2015, but decided to use the deduction only in 2020. Since there is no statute of limitations for the property deduction when purchasing an apartment, and the deduction was not previously exhausted, Ivanov has the right to take advantage of this benefit. In 2020, he can submit 3-NDFL declarations to the Federal Tax Service for 2020, 2020 and 2020, if during these periods he received income subject to personal income tax at a rate of 13%.

How is a deduction for past periods provided?

It doesn’t matter what year the apartment was purchased - you can apply for a deduction for it at any time, but you need to take into account one important nuance: if the deduction is claimed for housing purchased in previous years, the rules and limits that were in force apply to it at the time of purchase.

Let us remind you that today the owner can claim a deduction in the amount of 2 million rubles for the costs of purchasing housing, returning 260 thousand rubles from it. Personal income tax (2 million x 13%), and for mortgage interest - a deduction in the amount of 3 million rubles, returning 390 thousand rubles. tax (3 million x 13%).

Example

Citizen Petrov learned that the property tax deduction has no statute of limitations only in 2020. He decided to file a deduction with the Federal Tax Service for two of his apartments purchased in different years. The first apartment was purchased in 2007 using his own funds, the second was purchased with a mortgage in 2014. What deductions will Petrov be able to receive in 2020:

Until January 1, 2014, a different version of Art. 220 of the Tax Code of the Russian Federation, according to which it was possible to claim a property deduction only for one piece of real estate once in a lifetime. If the cost of housing was lower than the deduction limit, the unused balance was lost, i.e., it was impossible to “raise” the deduction to its maximum amount at the expense of other objects. In addition, the maximum deduction amount until 2008 was 1 million rubles. If in 2020 Petrov claims a deduction for the first apartment, the ownership of which arose in 2007, he will be able to take advantage of a benefit in the amount of a maximum of 1 million rubles, accordingly, he will be able to return no more than 130 thousand rubles. tax (1 million x 13%). By using this deduction (even partially), Petrov will completely exhaust his right to a property deduction for expenses on the purchase of housing in the future and will no longer be able to apply the benefit to the second apartment.

For property acquired in 2014 and later, different rules apply: the deduction can be applied until it is completely exhausted to any number of acquired real estate. The deduction limit for acquisition costs for an apartment purchased in 2014 is the same as now - 2 million rubles, but Petrov will be able to use it only if he does not claim a deduction for the first apartment. Petrov has the right to claim a deduction for mortgage interest paid to the bank when purchasing a second apartment in any case, since he does not apply this deduction to the first apartment.

This is important to know: Tax deduction for the purchase of an apartment in 2020 for individuals: who is eligible, the amount of the deduction, what documents are needed.

About statute of limitations

The laws of the Russian Federation do not establish a statute of limitations for obtaining a tax deduction. This means that no matter when the property was purchased, part of the money for it can be returned throughout your life.

The period from which you can apply for a deduction begins from the moment you receive ownership.
For the calculation, you can take the next 3 years; the period that preceded the acquisition cannot be included in the declaration.
If housing was purchased under a sales contract, the right to a property deduction appears from the moment of registration of ownership rights.
If purchased under a contract, the DU is the date of signing the transfer and acceptance certificate, that is, the period from which the house was put into operation.

There is one exception - it concerns the transfer of the right to deduction for pensioners. If a non-working pensioner bought real estate, then he has the right to use the income tax that he paid in the period 3 years before the date of purchase.

Maximum amounts that can be returned:

When using your own funds - 260 thousand rubles.
If you take out a loan - 390 thousand rubles, but only in payment of interest.

How long does it take for personal income tax to be returned?

Although individuals have the right to a tax discount for property acquired even many years ago, it is still worth considering that income tax in this case will be assessed only for the last three years.

To make it more clear to applicants for a property deduction how exactly the procedure for calculating a tax discount occurs, we recommend paying attention to the following examples:

Example No. 1. Over the past five years, the taxpayer has paid a fixed amount of 28,500 rubles to the state treasury for income tax. And in 2020, he wanted to return his personal income tax for an apartment purchased ten years ago, the cost of which was 1,700,000 rubles. Thus, the deduction amount in this situation is 221,000 rubles, but the taxpayer will be able to receive only 85,500 rubles (since this is the amount of personal income tax paid to him over the last three years).
Example No. 2. For the last year 2020, an individual paid an amount equal to 140,000 rubles, and for the penultimate year 2020, an amount of 120,000 rubles as personal income tax. Today, the taxpayer is claiming a discount for the purchase of a house, assessed by a tax inspector in the amount of 260,000 rubles. In this situation, the applicant for the deduction will first be refunded the tax for the last year (140,000 rubles), and the due balance will be accrued next year in the amount of the tax paid to him for 2020 (120,000 rubles).

Thus, the statute of limitations for the tax deduction for the purchase of an apartment, as well as other property objects, plays absolutely no role in its provision. However, if an individual has already used such a service provided by tax legislation as a property-type deduction, then this can no longer be done again.

Examples

Citizen A purchased an apartment under a sales contract in August 2020, and a month later he issued a certificate of ownership for it. He wants to immediately receive the maximum possible deduction for the purchase. Therefore, he will have to wait until 2020, since it is at the beginning of it that he can receive a return for 2020, 2020, 2020. Citizen A could have done differently and submitted documents for a tax refund every year, in 2017, 2020 and 2020. Naturally, payments will be extended over such a period if the taxes he paid to the budget are not enough to pay the entire amount at once.

Citizen B registered a temporary residence permit in 2020, the facility will be commissioned at the beginning of 2020. As soon as he receives the acceptance certificate, he acquires the right to a tax deduction, but the first payment can only be received in 2020, since he will submit the declaration and the entire package of documents in 2020. A citizen can act differently, and in this same year, arrange personal income tax payment through the employer. In this case, after 1.5-2 months he can count on an increase in the form of 13% personal income tax, which will not be deducted from his salary.

For both examples there are important points:

Both citizens must officially work for the entire period and pay 13% personal income tax.
Both cannot get a refund using the previous year as the reporting period. For the first example, these are 2012, 2013, 2014. For the second, 2014, 2020, 2020, and it does not matter in what year the DDU was issued, because only the date of transfer of ownership of the object is taken into account.

There is no statute of limitations

Indeed, there is no statute of limitations for property tax deductions. You can claim the right to it any time after purchase, even after 20 years. Regardless of the year in which the refund application was submitted, only the previous 3 years can be taken into account. That is, if the apartment was purchased in 2000, and the application for refund followed only in 2020, then the years 2013, 2014, 2016 are taken into account.

It is also worth knowing these points:

Real estate purchased before January 1, 2014 has a deduction base of 1 million, and not 2 as it is now. This means that you can return no more than 130 thousand rubles.
As for apartments and other housing purchased after this date, the deduction amounts are 260 thousand for own funds and 390 thousand for credit.

Examples

Citizen B bought an apartment in 2002, but for 5 years, that is, from 2002 to 2007, she worked unofficially, that is, she did not make income tax deductions, then she was on maternity leave for 6 years. In 2020, she officially found a job, which means she began to transfer funds to the state budget. Since 2020, she has the right to claim tax deductions. But she didn’t know about this right when she found out in 2020, filed a declaration and the entire package of documents. As a result, she can receive a deduction for 2020, 2020, and in the next 2020 she can claim the underutilized amount. Naturally, she can count on no more than 130 thousand rubles.

Citizen G bought an apartment in February 2014, but then quit his job. He did not know about the right to deduction. I only found out in 2016, but at that time I was not working officially. Starting in 2020, I got an official job. He will claim the deduction only in 2020, but he will be able to include 2020 in the calculation. The amount he expects is a maximum of 260 thousand.

Who is eligible

Not everyone is afforded the opportunity being explored. To make any claim related to deductions, you will have to verify that the person meets the established criteria. Otherwise, it will be impossible to bring the idea to life. The potential recipient needs:

be a citizen of the Russian Federation or a resident of the country;
carry out an operation after which the right to issue a deduction arises;
Pay for the services entirely using your own personal money;
transfer income tax of 13% to the state treasury.

We invite you to familiarize yourself with: Sample order to correct a technical error in an order

The last point is extremely important. A tax deduction for treatment (the statute of limitations for applications to the Federal Tax Service will be specified later), like any other refund, is issued against the 13% personal income tax paid. If a citizen does not pay the specified tax, he cannot claim a tax-type deduction from the state.

When calculating a tax refund, according to the Tax Code of the Russian Federation, a tax deduction is based on an amount of no more than 2 million rubles, or more precisely thirteen percent of 2 million rubles. = 260,000 rub. The level of average wages in the Russian Federation at this time is low, so it often happens that the tax is returned to the applicant for more than one year. Thus, the tax return is submitted to the inspectorate annually - with the balance carried over from the previous year.

ATTENTION! Due to recent changes in legislation, the information in this article may be out of date! Our lawyer will advise you free of charge - write in the form below.

In addition to the obligation, there is also the RIGHT to file a 3NDFL Declaration.

In the event that you have incurred expenses for the purchase of real estate, payment for your education or the education of your children, treatment, etc.

At the same time, your family budget will be replenished by a significant amount.

For example, you paid for your education in 2009,2010,2011,2012.

and in 2013 we found out that you have the right to a tax deduction, then submitted a Declaration in 2013 for three years (2012,2011,2010).

Statute of limitations for tax deductions on mortgages

As written in paragraph 4 of Article 220 of the Tax Code, interest deductions are possible only after the owner has the right to a basic personal income tax refund for the purchase. When a mortgage agreement is entered into during the construction phase, it may take several years before the deed of transfer is signed. However, the amount of all interest paid starting from the first month of the mortgage is eligible for the deduction. In other words, there is no statute of limitations for tax deductions on mortgage interest.

Important!

As with the main deduction, the Federal Tax Service will return personal income tax only based on income for the previous 3 years.

Example

In 2020, Ivan bought a new apartment with a mortgage and filed a declaration in 2020. Until 2020, he returned personal income tax on the value of real estate, after which, from 2020, he will begin to reimburse the interest paid from 2020.

Statute of limitations when buying a home with a mortgage

Of course, it is best to do real estate shopping with a “tight wallet,” that is, in cash or by bank transfer using a card. In short, spend what you have without going into debt. But it doesn't always work out that way. Therefore, the issue of return for mortgage housing will be considered separately. Here things are a little different.

Having become the owner of real estate and, in addition, a bank loan, a person receives a pleasant bonus - a refund not only from the amount of the purchase itself, but also a refund from the interest paid.

As you know, this is thirteen percent of two million (the purchase itself) and three million (for interest).

We suggest you read: How to rent out an apartment correctly tax

And he will receive them all the time he pays this mortgage. Naturally, the amount of cash refund will be limited to a limit of two hundred sixty and three hundred ninety thousand, respectively.

How long does it take to return 13 percent?

In this case, for the three years for which the overpaid tax will be refunded, the taxpayer, along with the application, must submit to the Federal Tax Service the relevant declarations on income received in Form 3-NDFL.

Letter from the Federal Tax Service dated June 23, 2010 N ШС-20-3/885 (on the statute of limitations for filing an application) confirms that if in a calendar year the payer had no income taxed at a rate of 13%, a property deduction for this period is not provided.

At the same time, the letter from the Federal Tax Service states that the law does not regulate for what periods you can choose to deduct expenses, and therefore three options are possible

Russian tax legislation provides two options for receiving a property refund for an apartment:

through the employer;
with the help of tax authorities.

Depending on the chosen strategy, the timing of receiving the deduction will differ.

Through the employer

After purchasing residential space, you must submit a 2-NDFL income certificate, which is issued at the place of work, as well as a declaration to the tax office. A notification from the tax authorities to receive a property deduction through the employer, indicating the exact amount of the deduction, is sent to the applicant within one calendar month. Before sending a notice, inspectorate employees carefully check the taxpayer's data.

An application for a tax refund is drawn up to the employer, on the basis of which the company’s accounting department will suspend the accrual of personal income tax to the employee’s wages. In addition, the accounting department is responsible for paying taxes that have been withheld since the beginning of the calendar year; this process is regulated by clause 8 of Art. 220 of the Tax Code and requires a written application for a refund from the employee.

Example: A citizen bought a home on June 30, 2020, and applied for a deduction a month later. At the end of October 2020, the tax office sent the citizen a notification about the refund amount of 250,000 rubles. This notification is sent to the employer, after which the employee’s wages will be calculated without taking into account personal income tax (13%). As a result, the tax refund for the purchase lived. of space will be paid every month in the form of a full salary (excluding personal income tax). When submitting an application to receive funds through the Federal Tax Service department directly, it is important to competently and correctly fill out the necessary documents (declaration, extract from the Unified State Register). In accordance with paragraph 7 of Article 220 of the Tax Code of the Russian Federation, a desk check of all documents is carried out by the inspectorate within 120 calendar days from the date of filing the application.

If there are no errors or omissions in the documentation, the inspection commission will approve the transfer of funds to the citizen no later than 30 days from the date of submission of the application.

On a note. The verification procedure is carried out by the Federal Tax Service, and the transfer of the deduction to the taxpayer is carried out by the Treasury.

Online on the Federal Tax Service website

In a situation where the owner of the apartment sent an application for a personal income tax refund using his personal account on the tax website, the period for receiving the money will be 30 calendar days (see clause 6 of Article 78 of the Tax Code of the Russian Federation). You should also take into account the desk audit (3 months from the date of submission of the request for a personal income tax refund).

Property deduction: statute of limitations for erroneously returned taxes

Sometimes tax authorities grant the right to a deduction and return previously paid tax by mistake. Such situations may arise, for example, in the case when the Federal Tax Service did not take into account that the deduction by an individual had already been exhausted earlier, and approved the return of personal income tax to him.

In the future, such amount of refunded tax can be disputed and collected from the citizen by tax authorities through the court as unjust enrichment. But at the same time, certain limitation periods apply, after which it is impossible to claim money from an individual (Resolution of the Constitutional Court of the Russian Federation dated March 24, 2017 No. 9-P):

3 years from the date the tax authority makes a decision to provide a deduction to a citizen, if the error was made by the tax authorities themselves;

The deduction declaration can be submitted throughout the entire calendar year.

There is an opinion that you can submit a declaration to receive a deduction only until April 30. However, this opinion is fundamentally wrong. The deadline of April 30 for filing a 3-NDFL declaration must be observed only if you need to declare income received (from the sale of property, rental of housing, etc.).

If you only plan to receive a tax deduction, the April 30 filing deadline does not apply to you. You can submit a declaration at any time of the year. Your only limitation is that you can submit a return and return tax only for the previous 3 years. For example, in 2020 it is no longer possible to file a return and receive a deduction for 2020).

Example: Zhgutov S.V. I bought an apartment in 2020. In mid-April 2020, he learned about the property deduction. At the tax office, Zhgutov S.V. I saw a poster about the deadline for filing 3-NDFL declarations until April 30. Zhgutov put everything aside, urgently completed the documents and submitted them to the tax office in the last days of April, after standing in a queue for many hours. Since the deadline for submitting the declaration before April 30 does not apply to receiving tax deductions, Zhgutov S.V. could submit a declaration at any time (for example, in May, when there are practically no queues at the tax office).

Example: In 2020 Egorov E.I. sold a car that I had owned for less than 3 years and bought an apartment. It is necessary to reflect the income received from the sale of a car and the property deduction for one calendar year in one 3-NDFL declaration. Therefore, before April 30, 2020, Egorov will need to submit a 3-NDFL declaration to the tax office, which will reflect

It is not possible to refund taxes for years preceding the year in which the right to deduction was granted.

Tax refunds can be made only from the moment the right to deduction arises. This means that you cannot receive money for previous years.

To find out detailed information about all the nuances of property deductions, read the article “Tax deductions when purchasing an apartment, house, or plot of land.”

Example:

In 2020, you bought an apartment in a building under construction under an equity participation agreement. The fact that the contract has been signed does not give you the right to a tax deduction.

In January 2020, the house was handed over, and you received a Transfer and Acceptance Certificate with the right to register the property. From this moment you have the right to deduct. In 2020, you can contact the Federal Tax Service and receive a tax refund for 2020.

If you do not have enough income tax paid during 2019 to receive a full refund, your right will transfer to the next year. And so on until complete exhaustion. But you cannot return money for 2020, 2020 and 2018, since in those years you did not yet have the right to deduct.

Example:

In 2020, you purchased a home under a sales contract. In the same year we received an extract from the Unified State Register of Real Estate. This means that your right to receive a property deduction arose in 2020.

Since you decided to contact the inspectorate in 2020, you can receive a tax refund and file 3-NDFL declarations for 2019 and 2020.

If the income taxes you paid during those years do not cover the tax deduction you are entitled to, your entitlement carries over to subsequent years. In this case, in 2021 you need to contact the Federal Tax Service minus 2020, in 2022 - 2021, and so on every year until completely exhausted. You cannot submit returns for 2020, 2020 or earlier periods.

Attention! The ban on transferring property deductions to previous years does not apply to pensioners. According to paragraph 10 of Art. 220 Tax Code of the Russian Federation:

“For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three, immediately preceding the tax period in which the carried forward balance was formed property tax deductions."

Example:

Your mother became a pensioner in 2020. In 2020, she bought an apartment. Since documents for deduction are submitted at the end of the tax period, your mother can apply to the Federal Tax Service in 2020.

She will not receive a deduction for 2020, since she no longer worked and did not receive taxable income. But she will receive a property deduction for 2020, 2020 and 2020. When calculating the deduction for 2020, the months when your mother was still working will be taken into account.

When and for what years to apply for a property deduction when buying a home

Most of the questions from our clients are related to the deadline for contacting the tax authorities to receive a property deduction, as well as a misunderstanding about for which years to fill out 3-NDFL declarations for a tax refund after purchasing a home. In this article we will try to dwell on these issues in detail.

According to the Tax Code of the Russian Federation (clause 6, clause 3, article 220), the right to a property deduction arises:

when purchasing under a purchase and sale agreement - in the year of registration of ownership rights according to an extract from the Unified State Register of Real Estate (certificate of registration of ownership rights);
when purchasing under an equity participation agreement - in the year of receipt of the apartment acceptance certificate.

You can return the tax (receive a deduction) only for the calendar year in which the right to it arose and for subsequent years. It is not possible to refund taxes for years preceding the year in which the right to deduction arose. The only exception to this rule is the transfer of a deduction by a pensioner. Pensioners have the right to transfer the deduction to three years preceding the year the right to it arose. This situation is discussed in detail in the article “Obtaining a deduction when purchasing an apartment by a pensioner.”

The 3-NDFL tax refund declaration is always submitted for the entire calendar year (regardless of the month in which the housing was purchased and in which months the taxes were paid). At the same time, you can submit a declaration for a calendar year only at the end of it (clause 7 of Article 220 of the Tax Code of the Russian Federation). You cannot submit a tax refund return for a calendar year before its end. It is worth noting that you can take advantage of the opportunity to receive a deduction through your employer without waiting for the end of the calendar year.

Tax legislation does not contain restrictions on the period for receiving a property deduction, therefore the right to a deduction when purchasing a home does not have a statute of limitations. You can claim a deduction either 10 years or 20 years after purchasing a home. However, despite the fact that there is no statute of limitations for obtaining a property deduction, it is always worth remembering that the tax can only be returned for the previous 3 years.

There is no statute of limitations for receiving a deduction when purchasing a home, but according to clause 7 of Article 78 of the Tax Code of the Russian Federation, tax paid can only be returned for the previous three years.

For example, in 2020, you can only return taxes for 2020, 2020 and 2017. It is no longer possible to file returns and refund taxes paid in 2012 and earlier years. The only exception is the ability to carry forward the deduction for retirees. In this case, a refund is possible not for three, but for the last four years.

There is often an opinion that you can submit a declaration to receive a deduction only until April 30. However, this opinion is fundamentally wrong. The deadline of April 30 for filing a 3-NDFL declaration must be observed only if you need to declare income received (from the sale of property, rental of housing, etc.).

If you only plan to receive a tax deduction, the April 30 filing deadline does not apply to you. You can submit a declaration at any time of the year. Your only limitation is that you can file a return and get a tax refund only for the previous 3 years (for example, in 2020 it will no longer be possible to file a return and receive a deduction for 2013).

First of all, as mentioned above, home buyers have the opportunity to receive a portion of the funds spent on its purchase in the amount of 13% of its cost. True, the full cost of the apartment is taken as the tax base, and 2,000,000 rubles, if in the end the apartment cost more, then in any case compensation can only be received from 2 million rubles.

Thus, the maximum tax deduction is 260,000 rubles. You can receive compensation only from certain real estate objects, namely:

apartments in a multi-apartment residential building;
residential building;
shares or rooms in an apartment;
a plot of land with a property located on it;
land plot for construction.

That is, from all of the above we can conclude that compensation can only be received from residential real estate or a land plot intended for construction; commercial or non-residential real estate is not subject to tax deduction. Only Citizens of the Russian Federation who are taxpayers can receive payments; this important condition is that the real estate must be purchased on the territory of the Russian Federation.

By the way, a very important point is that only taxpayers can receive the deduction. After all, the very concept of a deduction means a refund of income tax previously paid to the budget; accordingly, the unemployed cannot count on payment. It is worth paying attention to the fact that you can receive a tax deduction only once in your life for the first home you purchase.

As mentioned above, only working citizens can count on the payment, including pensioners who retired no later than three years after purchasing an apartment. And there are a number of citizens who cannot, for a number of reasons, receive a tax deduction, since they are not taxpayers:

children under 18 years of age;
students of higher educational institutions who do not have employment;
individual entrepreneurs and legal entities;
citizen working unofficially;
persons who bought real estate from relatives;
non-residents of the Russian Federation;
persons who do not have a certificate of ownership, this happens in a transaction when one family member does not have rights to his property.

We invite you to familiarize yourself with Citizens asking: what is the difference between a loan and a mortgage, and how is this related to other banking phenomena?
In addition, there are other restrictions on the payment of tax deductions, in particular, if the housing was purchased with government subsidies, at the expense of the employer, maternity capital and other payments, then it is impossible to obtain a tax deduction for this housing. In all other cases, a citizen has every right to return part of the paid income tax to the budget.

Conclusions on return periods

According to Article 78 of the Tax Code, an application for a tax refund is submitted within 3 years from the date of overpayment. The deadline for filing a claim for overpayment of tax for 2014 is 2020. However, filing a declaration does not replace the application process. These are 2 different processes. Therefore, the position of the tax authorities in your matter complies with the law.

Sources

https://posobie-help.ru/nalogi-i-zakony/nalogovye-vychety/sroki-davnosti.html
https://BackNalog.ru/standartnyj/nalogovyj-vychet-srok-davnosti
https://ProSobstvennost.ru/nalogovyj-vychet/srok-davnosti.html
https://leonmonitor.ru/nalogovyj-vychet-pri-pokupke-kvartiry-sroki-davnosti/
https://uk-mishino.ru/ipoteka/imushchestvennyj-vychet-pri-pokupke-kvartiry-srok-davnosti.html
https://grazhdaninu.com/nalogi/ndfl/vyichetyi/srok-davnosti-na-imushhestvo.html
https://NalogBox.ru/imushhestvennyj-vychet/srok-davnosti-polucheniya-nalogovogo-vycheta-pri-pokupke-kvartiry/
https://verni-nalog.ru/nalogovye-vychety/pokupka-kvartiry/kogda-podavat-dokumenty/
https://ndflka.ru/article/vyichet-pri-pokupke-jilya/kogda-i-za-kakie-gody-mozhno-poluchit-imushchestvennyj-vychet/
https://arenaprava.ru/nalogi-2/srok-davnosti-po-nalogovym-vychetam-na-lechenie/

[collapse]