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Today we will be interested in documents for deductions for an apartment. In fact, it is not so difficult to guess what will be required of us. However, not all citizens are aware of this list. This means that you have the right to refuse a deduction. Not the most pleasant outcome, is it? Therefore, let's thoroughly study the complete list of everything that is needed to receive funds from the state when purchasing and selling real estate. In our case, this is an apartment. Or house/land. Proper preparation will make the process as easy as possible for you.

Identification

Registration when buying an apartment is not that difficult. Perhaps many people are familiar with this process. If you prepare for it correctly, then you will not be afraid of any problems. They simply won't appear.

The first document that is required to receive a tax deduction is yours. You can use any similar document, but, as practice shows, it is best to present a passport. And a copy of it. It is attached to the rest of the list of required papers. No certification required.

Perhaps there will be no problems with this document. After all, your passport as a citizen of the Russian Federation should always be with you. This document is always necessary for any tax transactions. Please take this into account.

Statement

What's next? Documents for deduction for an apartment do not make any sense without drawing up a corresponding application. That is, you must submit a request in writing to the tax authorities. You will not receive a deduction without an application.

It is compiled easily and simply - just indicate your details and data, as well as the reason for the refund. In our case, this is buying an apartment. That's all. Afterwards you will have to sign the document and then attach it to your passport and other papers.

Please pay attention to one important factor - the text of the application also indicates the bank details to which you will receive funds. If you miss this point, you can expect the tax authorities to refuse a refund.

Declarations

What else might be useful? Registration of a tax deduction when purchasing an apartment necessarily includes such an item as drawing up. Without it, you also cannot pay taxes or get back part of the money spent.

The form we need is 3-NDFL. Registration does not cause any trouble for citizens. You can use a special program that will help you draw up this declaration and fully prepare it for printing.

Only the original is served. Copies of 3-NDFL are not accepted by tax authorities. If you need exactly the same document “for yourself,” simply print it in duplicate. That's all. Know that they simply won’t even talk to you if you have copies of your tax return. Such rules are established in Russia at the moment.

2-NDFL

Let's move on. Documents for deductions for an apartment are not such a problematic issue if you prepare well for it. After all of the above papers are ready, you need to somehow confirm your income. For this purpose, there is another certificate. It is called 2-NDFL.

If you work for yourself, you will have to fill it out yourself. This is done using the same applications where you prepared the 3-NDFL tax return. No special problems arise during the work.

However, more often than not, citizens work for someone else. And this technique saves them from unnecessary paperwork. Your employer must issue you a 2-NDFL certificate. Contact the accounting department of the company you work for. As a rule, no problems arise here.

However, keep in mind that the documents for deductions for the apartment, namely the 2-NDFL certificate, as well as the tax return, must be submitted in the original. That is, they will not accept any copy of it from you. So make sure that the 2-NDFL is attached only in the original.

Agreement

What else? Now let's move on to more serious and important documents. The point is that all of the above papers are the so-called standard. For any tax deduction, they are submitted to the tax authorities. But then for each case there is a list of documents.

It is impossible to obtain a tax deduction when purchasing an apartment/house/land unless you somehow document the transaction. How exactly to do this correctly? We need a purchase and sale agreement in your name. It is important that you are listed as the buyer. Otherwise, no deduction will be made.

A certified copy is submitted. If you want, you can give the original and keep the second copy of the contract for yourself. But remember - without it, deduction is impossible. This moment also does not cause any special problems for citizens. After all, a purchase and sale without a contract cannot be considered valid at all.

Certificate

You need a deduction, no matter how strange it may sound, you may not have it right away. After all, some will have to get some time in certain authorities. For example, we are talking about a certificate of ownership.

You will not have it immediately after purchasing the property, but only after some time. About a month after the transaction was completed. So there is no need to rush into tax deductions. You will have enough time to complete it.

The certificate of ownership can be presented either as an original or as a copy of the document. It's better to use the second option. After all, you will also have to obtain a duplicate certificate if you lose the original. And so you will always have this document. The tax authorities are required to accept certified copies from you.

Payments

Documents for deductions are varied. But all citizens must somehow confirm their expenses. Of course, this is where bills and checks come to the rescue. It is advisable to present the originals and keep copies for yourself. Or certify duplicates and attach them to the tax return.

Usually there are no problems with this moment either. Just make sure that your details are indicated in the payment document. Only the person listed as the payer is entitled to the deduction. And no one else. That is, it is impossible for different citizens to be indicated in the payment slip and the contract, as well as in the declaration. It is illegal. In this situation, you will not receive a tax deduction for the apartment (reimbursement). The tax will be full, and you will not be able to return the money.

Mortgage

In principle, these are all documents for deductions for an apartment. True, such real estate is often purchased with a mortgage. Oddly enough, even in this situation, you have the right to a refund of the money spent on purchasing a home.

It is enough to supplement the above list of documents with some papers. There are no problems with them either. In any case, this is what many citizens who have already encountered a similar situation say.

What should they ask of you? First, the mortgage agreement. It is needed either in the original or a certified copy. The second option is in great demand among citizens. The exception is if for some reason you have two original copies of the mortgage agreement.

Secondly, you will be required to provide receipts confirming that you have paid interest on the mortgage. Again, it doesn’t matter in what form you attach them - copies or originals. The main thing is that it is you and not someone else who is indicated in the payment document. This is how you can easily and simply get a tax deduction for an apartment in one case or another.

Deadlines and procedure

What else do you need to know so that there are no problems with a refund when purchasing real estate? For example, about the deadlines within which you must meet with the collection of all documents. As practice shows, if you immediately start processing the deduction, you can be ready in 1.5 months for a visit to the tax authorities. The longest you can wait is for the issuance of a certificate of ownership in your name.

The application itself with the declaration is considered for approximately 2 months. After this period, you will receive a response from the tax authorities with a refusal or approval of the deduction. And, as practice shows, in another month or two you will receive the required funds to the account specified in the application. Thus, on average, the process of registration and receipt will take about six months. But you can submit a tax return until the end of the tax reporting period. That is, until April 30 of each year. In addition, according to modern laws, you have the right to receive deductions for the last 3 years. So there's no need to rush.

One more thing - if you are a pensioner, you will have to attach to all the above documents a pension certificate (a copy of it), as well as certificates that can confirm your benefits, if any. This is also not a problem, especially if you know the complete list of all necessary documents for deductions.

Each taxpayer, when purchasing residential real estate, such as an apartment, a private house or just a plot of land, can submit an application to the tax service for 13% of the amount of money spent.

At the same time, a Russian citizen must have a permanent place of work. Only in this case can he apply for receiving. This requirement is stated in Article 220 of the Tax Code of the Russian Federation. Relations with the employer must be formalized in accordance with the Labor Code of the Russian Federation. The organization must make all social, tax and pension contributions for its employee.

Ways to receive a deduction

Currently, there are two ways to obtain a tax deduction.

1. Receiving 13% of the total amount of real estate purchase directly through your employer. In this case, the employer will pay the employee the necessary contributions upon receipt of salary. Thus, the employee will receive the full salary, from which 13% will not be withheld. In this case, you will need to collect and apply for a deduction at your place of work.
2. Receiving tax compensation when purchasing a home after independently contacting the tax authorities. Here you will also need to collect, write an application and pay a fee. Tax officials will transfer funds to the account specified in the application every month. In this case, it is also possible to submit an electronic application through the tax authority website.

What documents need to be collected to provide a tax deduction in 2016

In order to return 13% of the amount paid during the purchase of real estate, you will need to collect a package of documents. When receiving a deduction directly from the employer, the employee will need to provide the following documents at the place of work:

• Passport of a citizen of the Russian Federation;
• Title documents for the acquired property;
• Purchase and sale agreement or cash orders and checks, which reflect the value of the purchased property.

It is necessary to have originals and certified copies of the entire above list. The collected package of documentation is transferred to the accounting department at the place of work, and then sent to the tax authorities.

In order to receive compensation directly from the tax authorities, you will need to collect the following list:

• , in which it is necessary to indicate the amount spent on the purchase of real estate (the application also indicates the taxpayer’s personal account where cash payments will be received);
• (to be completed by the person submitting the application);
• Tax Form 2 Personal Income Tax (it should be obtained from your place of work in the accounting department);
• Document of title (passport);
• Certificate of registration of the acquired property;
• Agreement (purchase and sale, DDU or assignment);
• If necessary, an apartment acceptance certificate;
• Payment documents, receipts or invoices confirming payment for the apartment.

Today, it is possible to receive a tax deduction on the interest received by the bank that approved the mortgage. A person who has taken advantage of the mortgage offer has the right to reimburse the 13% tax one year after signing the loan agreement. To receive a deduction in this case, you will need to collect the same package of documentation as indicated above. In addition this will require:

• A copy of the agreement with the bank on issuing a mortgage loan;
• A certificate issued by the bank indicating the amount of interest already paid by the client. The certificate indicates the number of the loan agreement, full bank details and payment details of the client;
• Payment documents evidencing payment of the mortgage. Copies of all payment orders and payment checks, receipts are attached here.

In cases where documents are submitted to the tax authorities for another person, it is possible to issue a power of attorney. This situation is possible if unforeseen circumstances come into force and the buyer of the property cannot independently contact the tax service on his own. A notarized power of attorney gives the right to submit an application and also gives the opportunity to sign on behalf of the person who granted the power of attorney.

The list of documents for tax deductions that inspectors will ask you to provide before they return the money owed to you for buying a house varies depending on the conditions:

• where do you want to receive a deduction - (in parts every month) or with “real” money from the inspectorate (the entire amount of personal income tax for the year at once);
• terms of the transaction for the acquisition of real estate - joint ownership, exchange agreement;
• payment for housing - through borrowed funds, maternal capital, partial subsidies from the state;
• condition of the home upon purchase - if you bought a house that requires completion and finishing, then you can take into account the costs of these procedures when receiving a deduction, but then they need to be documented.

A complete list of documents for obtaining a tax deduction is in the Letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3/19630. The list is exhaustive and closed, which means that tax officials have no right to demand other documents.

In practice, the situation is different - inspectors request a much larger list of information. In order not to go to the inspectorate every day, we recommend that you immediately collect all documents related to the purchased property and the tax paid.

The list of documents for obtaining a tax deduction includes:

• – the purchase of a house must be reflected in the annual income tax return. You can find a sample of filling out 3-NDFL when buying a house on our website. If you receive the deduction from your employer, then you do not need to fill out 3-NDFL;
• – you need to take certificates of income received and income tax paid at each place of work for each year that has passed since the year the property was acquired (but no more than three years). If you are a pensioner, then 2-personal income tax must be taken for the previous 3 calendar years before purchasing an apartment. To deduct from the employer, 2-NDFL certificates are not needed.
• documents confirming ownership of the house and land;
• agreement for the purchase of real estate - in this case it can be a purchase and sale agreement, an exchange agreement, an agreement for the acquisition of property in shared or joint ownership;
• application for distribution of deductions between spouses - when purchasing a house in joint ownership;
• application for the use of the right to deduct a minor child - if you have used the deduction of your child, then be prepared to provide the child’s birth certificate to confirm the relationship;
• marriage certificate – when purchasing as joint property;
• maternity capital certificate - if you spent maternity capital funds on the purchase of real estate, and paid the remaining amount with your own funds;
• pension certificate - for pensioners, this document will confirm your right to use income earned before purchasing a home;
• passport of the recipients - spouses, participants in the purchase agreement for shared ownership;
• documents confirming the fact of payment for the purchase - checks, receipts, payment orders. If the house was purchased on credit, then additionally provide the tax authorities with documents confirming regular payment of interest on the mortgage;
• documents confirming additional costs for bringing the housing to perfection - costs for finishing, development of design and estimate documentation, connection to housing and communal services networks, sewerage, payment for services and construction crews;
• mortgage agreement with the bank - if the house was purchased with a mortgage. Please note that the deduction is given only under a mortgage lending agreement; if you took out a regular consumer loan, then you will not receive a deduction for the interest paid on it;
• a certificate stating that the apartment is pledged to the bank and there is an outstanding amount on the loan - necessary to receive a property deduction for interest;
• – if you want to receive a deduction from the inspectorate, then in this document you need to indicate the details of the bank account where the funds will be received. The inspectorate does not give out cash;
• application for notification to the employer - you fill out this form if you want to receive personal income tax at work. If there are several employers, take a notice for each of them.

The list of documents required for a tax deduction is impressive, but it is better to bring extra documents to the inspectors than to go to the inspectorate several times. By the way, it is not necessary to visit the inspection yourself - you can send a representative by proxy (inspections now insist on a strictly notarized power of attorney) or send documents by Russian Post - a registered letter with an inventory and a notification of delivery.

Important: We do not recommend choosing the latter method, since it will take a long time before the letter is received by the Federal Tax Service and the tax authorities check your information. And if something is wrong, then while you receive a response letter denying the deduction, while you correct the errors, it will be easier to go to the inspectorate at your place of residence yourself and receive a property deduction there.

You must bring copies of documents to the Federal Tax Service, but inspectors have every right to view the originals. If you want to receive a deduction from the inspection, then a desk check of documents will last a maximum of 3 months (Article 88 of the Tax Code of the Russian Federation). Then, within 10 days you will receive a decision from the inspectors. If it is positive, then the tax authorities are given another month to transfer the money to a bank account. If the decision is negative, then you can challenge it or re-assemble the package of documents, taking into account the comments of the tax authorities.

Attention! To receive a deduction, documents must be brought to the inspection after the end of the tax period - that is, the calendar year in which you bought the house.

If it is more convenient for you to receive a deduction from your employer, then the tax authorities are given 30 calendar days to check the documents to obtain a tax deduction (paragraph 3, paragraph 3, article 220 of the Tax Code of the Russian Federation). The tax inspectors then issue you with an Employer's Notice. Based on this notice and your free-form application, the accounting department recalculates the amounts of income tax withheld from the beginning of the year.

If your income is not enough to receive a tax refund for one year, then next year you will again need to submit the above list of documents to the inspectorate.

You can read the full rules for receiving in Art. 220 Tax Code of the Russian Federation. However, the legislation contains many nuances and pitfalls, which the Ministry of Finance and the Federal Tax Service regularly explain in their letters and instructions. It even happens that two departments argue with each other on some issues.

We study for you the entire legislative framework and existing judicial practice on issues of obtaining a property tax deduction in order to create the most detailed and transparent algorithm for the return of income tax from the state.

Officially employed citizens have the right to receive a property tax deduction after purchasing real estate. Read the article about what documents you will need for a tax deduction when purchasing an apartment in 2018-2019, depending on the registration method.

The essence of the property deduction is that a citizen can return the personal income tax paid in the amount of 13% in a certain amount. The amount to be refunded is calculated based on the cost of the purchased housing.

It is not always possible to get a tax refund. For example, a refund is not allowed if the apartment was purchased from a close relative. Tax legislation classifies the following as relatives:

• children and parents, including guardians and adopted children;
• husband/wife;
• brothers and sisters, including half-siblings.

The maximum you can return is 13% of 2,000,000 rubles, that is, 260,000 rubles. This is a one-time opportunity. If the apartment cost less than 2,000,000 rubles, you can return the balance from subsequent purchases.

The property deduction can be issued at the territorial branch of the Federal Tax Service or through the employer. In the second case, the refund will be made monthly, since 13% is not deducted from the salary.

Documents for obtaining a deduction through the Federal Tax Service

To receive a deduction you will need the following documents:

• tax return in form 3-NDFL;
• a certificate from the employer’s accounting department in form 2-NDFL;
• legal documentation for the apartment - a purchase and sale agreement, an acceptance certificate, a certificate of ownership or an extract from the Unified State Register of Real Estate from 2018;
• mortgage agreement, repayment schedule and interest transfers - if the housing was purchased with a mortgage;
• papers confirming the transfer of funds for the purchase of real estate - receipts, bank statements from personal accounts, checks, certificates from the creditor bank);
• marriage registration certificate, application for distribution of property tax deduction between husband and wife - if the apartment was purchased as joint property.

Other documents may also be required. It is recommended to check the complete list with the tax office.

Prepare copies of all the listed papers, as well as your passport and TIN in advance. This will save you time.

All papers are submitted to the territorial tax office at the place of permanent registration. It is better to fill out 3-NDFL in advance. If you don't know how to do this, seek professional help.

Documents for receiving a deduction through an employer

To receive a deduction through your employer, you will still have to visit the tax office. This is necessary to confirm your right to receive a deduction. The employer cannot verify this fact on its own, so it cannot do without the help of the Federal Tax Service.

The advantage of contacting your employer is that to receive a deduction you will not have to wait until the end of the tax period, as is the case with registration through the tax office. Let us remind you that you can contact the Federal Tax Service only after the end of the year in which the apartment was purchased.

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To confirm your right to receive a deduction, you must take the following steps:

1. Fill out an application to receive a notification from the Federal Tax Service about the existence of the right to a property deduction. The application is written in free form on A4 sheet.
2. Prepare copies of documentation from the list above. These papers confirm the right to deduct. When contacting the Federal Tax Service office, you must provide the employee with the originals for verification.
3. Providing copies of papers and applications to the territorial tax office at your place of residence.

Review of the application will take about a month. After this, the applicant will receive official notification of their right to receive payment from the budget.

The received document must be submitted to the employer’s accounting department. It is the basis for not withholding tax in the amount of 13% from wages until the end of the calendar year.

Filling out 3-NDFL for tax refund

The most difficulties arise at the stage of filling out the 3-NDFL declaration. We'll tell you in general terms how to do this.

To begin with, it’s worth saying that refunds will most likely take more than one year. A tax return will need to be submitted annually indicating the remaining payment.

You must fill out the declaration very carefully. The following data is entered into the document:

• identification information about the taxpayer - full name, tax identification number, address of residence;
• information about the income that a person received in the process of working in Russia - information is contained in the 2-NDFL certificate issued at work;
• information about the purchased apartment - the purchase price and, if the declaration is submitted again, then information about the tax deductions already provided and the balance.

You can submit the declaration in person at the territorial office of the Federal Tax Service or through a representative. He must act on the basis of a power of attorney certified by a notary.

The declaration and documentation package can be submitted before the expiration of three years from the date of purchase of housing. Otherwise, the right to receive a property deduction is lost. This limitation is provided for by tax legislation.

It is also important to note that the tax cannot be returned if the apartment was purchased by receiving maternity capital or other material assistance from the state. You can only return your own or mortgage funds. Moreover, in the case of a mortgage, the amount of the possible limit increases to three million rubles.

If you have questions or difficulties, please seek legal advice. You can get free legal assistance on our website. Ask a question to an expert in a special window.

Now you know what documents you need to provide for a tax deduction when buying an apartment in 2018-2019. It is better to prudently stock up on copies of the necessary papers. If you encounter difficulties related to the purchase of housing, contact a real estate lawyer on our website.