Are pensioners entitled to an income tax refund when buying an apartment, and how can they get a property tax deduction? Property tax deduction for non-working pensioners: is it possible to get a tax refund?

Despite the total dissemination of information via the Internet, there are still a lot of people who, in principle, do not know about the opportunity (NV). This is typical for different age groups population, but pensioners most often do not have the necessary knowledge. They don't know if they can qualify for a certain refund when buying or selling real estate.

Possibility of receiving a refund

The main misconception of people receiving a pension is that this payment is not taxed, which means that IC is not due. However, they do not know that they can exercise the right to return overpaid tax by transferring the balance of the benefit. Such deductions are calculated for previous years.

It is worth knowing that such a right can be used repeatedly, but the total amount of payments is limited. When this limit is reached, payments under NV will be stopped.

Particularly worth highlighting are cases of acquisition of residential real estate before 2014. According to the legislation of previous years, those who took advantage of the deduction for transactions with real estate acquired before 2014 have already used the right to NV for acquisition - previously this opportunity was provided once.

The possibility of obtaining NV is specified in Tax Code RF. This opportunity appeared in 2001 when purchasing a plot to build a house or when purchasing residential real estate. Right to property deduction arises at the time of receipt of the certificate of purchase of housing. Also, such a right arises when drawing up a transfer and acceptance certificate if the property was acquired through participation in shared construction. On the next calendar year the taxpayer has the opportunity to exercise his right to NV.

Tax deductions for personal income tax for pensioners and their registration are the topic of the following video:

Obtaining a tax deduction when purchasing an apartment by pensioners

Working

Until 2012 for working and non-working pensioners there were significant differences in the receipt of NV. Now people who receive a pension and do not have any other additional income also... In 2014, another change took place - now working pensioners can also use previous years for deductions.

It is worth noting that a working pensioner means a citizen receiving taxable income. A pensioner may not work officially, but rent out an apartment or provide services under a contract. If taxes are paid on this income, then this allows the citizen to be classified as a working population. Such persons are payers, which allows them to receive NV on a general basis. Previously, they could not claim a deduction for previous tax periods, but in 2014, working and non-working pensioners had equal rights. Pensioner continuing labor activity, receives not only deductions for the previous 3 years preceding the purchase of housing, but also continues to receive them while working until the maximum payment is reached.

To calculate the tax deduction, the amount of 2 million rubles is legally determined. At 13% tax, no more than 260,000 rubles are due for payments. If the purchase amount is less than the legal maximum, then the NV is calculated from it. When purchasing residential real estate worth 1 million rubles, the deduction amount will be 130 thousand rubles. At the same time, buying a home in the future allows you to take advantage of the remaining NV until you reach the maximum.

These rules apply to any categories of citizens claiming to receive a tax deduction when purchasing a home. But working pensioners have an advantage - they can not only receive NV for the previous 3 years preceding the acquisition, but also continue to receive it while they work, until the maximum payments are reached.

Not working

Non-working pensioners can only use the transfer from the previous 3 years and the year of purchase. Even if the amount of payments due is greater, but 13% of taxes from previous years was not enough to cover it, then there will be no further transfers, since the pension is not taxed. There are no special benefits provided for military pensioners - the NV for this category of citizens is calculated according to general criteria and depends on whether the citizen continues taxable labor activity.

The most difficult situation is with regard to tax deductions for disabled pensioners. For many, this is the most confusing situation - all pensioners are entitled to a deduction, but they cannot claim it. In fact, this is not entirely correct information - it all depends on the duration of retirement, the year of purchase/sale of residential real estate and the presence/absence of taxable income.

No deduction is provided:

Retirement for more than 4 years without conducting taxable work activity
Use of NC until 2014 or subsequent achievement of the maximum tax deduction.

If a disabled pensioner who has received social benefits for more than 4 years had taxable income (renting out housing, vehicles, contract services, work), then NV is provided. This right can only be exercised if personal income tax is paid; renting out housing without paying taxes does not imply the existence of grounds for a deduction.

NV is also required if a disabled pensioner recently retired, and before that had an official job and was a personal income tax payer. In this case, in the absence of at the moment during taxable work activity, the calculation of NV is carried out according to the same scheme as for non-working pensioners. If a disabled pensioner continues to work, then the scheme for the working population is applied.

Responsible authorities

The very concept of a tax deduction indicates the authorities responsible for its payment. IC amounts are formed on the basis of personal income tax paid by a particular citizen. Therefore, to obtain a deduction, you must contact the tax office.

It is important to know that it is necessary to submit documents to the Federal Tax Service at the place of registration of the citizen. The exception is the presence of temporary registration at the place of residence. In this case, you can contact the Federal Tax Service at the place of temporary registration, register as a taxpayer and submit documents there. In other cases, even if you are in another city, you must contact the Federal Tax Service at your place of registration. You can also send documents with a valuable letter with an inventory.

Income tax refund when a pensioner purchases a home - the topic of the video below:

List of required documents

To provide a property deduction, you must provide a certain package of documents. For ordinary working citizens and pensioners, there is a minimum standard package of documents to receive a deduction.

These are 6 documents:

Passport.
Statement.
Documents confirming payment for housing.
Certificate for residential real estate or acceptance certificate.

In addition, a copy of the agreement with the bank is required. Also if desired tax deduction can be divided between spouses. In this case, another statement is attached. For pensioners there is another mandatory document - a pension certificate.

Step by step procedure

The process of obtaining an IC is quite simple and does not require any additional actions when submitting a complete package of documents. Conventionally, the whole procedure is divided into two stages:

Familiarization with the list of documents and their preparation.
Submitting an application with documents to the tax office at the place of registration.

In fact, many people face difficulties when applying for HF. This often has to do with deadlines. You need to know that the deduction must be submitted in the next year after the transaction is completed by April 30. Experienced lawyers recommend applying for an NV in the second half of January. This is the busiest time in the tax office. In this case, if there are any nuances with the collected package of documents, the pensioner can count on a longer and detailed explanation all aspects that require correction. Already at the end of March, beginning of April, there will be a large queue of people filing returns at the tax office, this will deprive the Federal Tax Service employees of the opportunity to explain in detail and several times what is wrong in the documents.

If the documents are accepted by the tax office, the data from them will be sent for verification in the near future. This period takes about 30 days. After this, within 3 months the required amount of the deduction will be paid to the current account specified in the application for NV.

Important information

It is worth knowing that NV in real estate transactions are in no way related to. According to the law, both working and non-working pensioners can claim deductions when purchasing a home. Social benefits or for non-working pensioners are not provided. While persons who continue paid work may qualify for a refund of part of the funds spent.

You should also know that late submission of documents for NV reduces the amount of payments. If the application to use the transfer of benefit balances occurred later than one year after the transaction was completed, then a smaller number of years will be taken into account. If applied on time, the previous 3 years preceding the acquisition of real estate are taken into account.

If more than 3 years have passed since the acquisition of residential real estate, then the right to transfer the deduction to previous years is lost. The same applies to those cases when a non-working pensioner who ceased taxable employment more than 3 years ago applies for IC. At the same time, he retains the right to a deduction if he returns to work.

Even more about tax refunds when purchasing a home by a pensioner in the video below:

Every pensioner can return the funds paid to the budget, but there are many nuances in contrast to the usual deduction for non-pensioners.

If you don’t find the answer to your question in the article, ask it in this article, we will definitely answer and help.

Tax refund when buying an apartment in 2019 for non-working pensioners

If a pensioner does not work anywhere, then such a citizen cannot claim a tax refund. Because if he gets state pension, which is not taxed (clause 2 of Article 217 of the Tax Code of the Russian Federation), he does not have tax amounts paid to the budget. This means he has nothing to return from the budget.

But this does not apply to income from:

from the sale of real estate, shares and other property;
housing delivery and non-residential premises for rent, in this case you need to know that lease agreements concluded for a period of up to one year are not subject to registration, but even if there are any, a deduction is provided on the same basis;
other income on which personal income tax is paid.

If a retired citizen does not work, but has the above income subject to personal income tax, then he can claim a tax deduction on a general basis.

If a non-working pensioner does not have such income and lives only on pension payments, then in some cases it is possible to transfer the tax deduction to previous tax periods in which the pensioner had income subject to personal income tax.

How to get a deduction when buying an apartment for a working pensioner

Citizens who have retired but continue to work can take advantage of the tax deduction on a general basis, regardless of the time they stopped working, and they still have the right to a special pension transfer of the deduction to previous periods.

Example

Ivanov O.L. Since 2014, he became a pensioner, but continued to work.

bought an apartment in 2016;
In 2019, I applied to the tax office and returned the taxes for 2018, 2017, and 2016 on a general basis. Because He is a pensioner, so he took advantage of the transfer and returned for 2015 too.

Transfer of tax deductions for pensioners

Unlike ordinary citizens, pensioners have an advantage in the timing of receiving deductions. This category of people can take advantage of the transfer of deductions, which is not allowed to ordinary citizens.

How many years before can a pensioner receive a tax deduction for an apartment?

Regardless of the date of purchase of the apartment, in most cases, a pensioner can return the personal income tax paid for the last 4 calendar years. But in order to carry over the real estate tax deduction to previous periods, the pensioner must have the appropriate income in those periods, otherwise the benefit will not be provided.

Example

Stepanov K.N. In 2017, I bought residential premises, but the deduction in 2018 was not received in full. He retired in 2018, but continued to work. The refund will be postponed to 2019 and in addition, if there remains a balance to be transferred, then Stepanova K.N. can submit documents for payment for past years, that is, for 2015-2017.

When purchasing a home, you need to take into account some features and not put off receiving money for too long. Although a tax refund can be issued in 2019 for 2015-2018 inclusive, in 2020 this period will be shortened by one year and the countdown will start from 2016.

Example

Ibragimov P.R. being a pensioner since 2014, I bought a home in the same year, but due to ignorance of the law, I did not apply for the benefit and did not use the right to transfer it, but could have applied in 2015 and received a deduction for 2014, 2013, 2012, 2011
But P.R. Ibragimov appealed. minus the deduction only in 2017, in which case he was only able to receive the deduction for 2013 and 2014.

Deduction for the purchase of housing in common ownership of spouses of pensioners

If a transaction is concluded for the purchase of a home into joint ownership of married people, then it is also necessary to add:

marriage document;
agreement between husband and wife on the distribution of shares;
pensioner certificates, if both of them are pensioners.

Moreover, according to the position Supreme Court, even if the home is registered in the name of one of the married persons, the second one, who is not the title owner, can also receive a tax break and receive income tax withheld from his income in the form of a deduction.

Example

Ryazanov P.D. and Ryazanova B.O. entered into an agreement in 2016 for registration in common property apartments. Both have been pensioners since 2016 and have the right to benefit from a refund. By signing an agreement on the distribution of property deductions by 1⁄2 shares, they will receive money, each to their own account for the past years.

Example

Serov L.Zh. and Serova A.R. We bought a home in 2017 and this year the wife retired, and the husband continued to work. In this situation, they can divide the shares at their own discretion. For the wife, taking into account the previously paid tax, a smaller share can be established, sufficient to return the funds to her as a pensioner, and for the husband, a larger share, since he does not stop working and paying the established tax. The specified agreement does not affect the share ratio when dividing the property of spouses, because the intended purpose for it is only to determine the share in the deduction.

Tax deduction for military pensioners

Employees of law enforcement agencies and the Ministry of Defense of the Russian Federation also pay a state-established income tax at a rate of 13%. And therefore tax deduction when purchasing real estate for military pensioners provided in the same manner as other persons in this category.

An exception is if the housing was purchased with money provided by the employer, and the employee did not contribute his own money to the purchase. Under such conditions property tax deduction for military pensioner is not provided, since he did not incur expenses, and the funds were provided from the relevant state budget. However, if you had to pay extra, you can get a tax refund.

Example

Ryazantsev P.K. received a certificate for 1,567,789 rubles. He purchased a home in 2016 for 1,987,000 rubles and resigned in the same year. The total amount of funds invested was 419,211 rubles. From the specified amount, he has the right to exercise the right to a tax refund and return 54,497 rubles.

Changes in 2019 in the deduction for the purchase of housing for pensioners

For the first time, pensioners had the right to use the transfer of deductions on January 1, 2012, but it was limited to a narrow circle of people. Those pensioners who did not work or receive other income subject to the taxation system at a rate of 13% could receive state relief.

Starting from 01/01/2014, those who resigned due to age or other reasons, but continued to earn extra money, received this right.

Since this period, changes have been made, and now those who work have the opportunity to receive a tax deduction for the purchase of an apartment, as well as those who are not members labor relations pensioners ().

Today, any pensioner will be given the right to deduct and transfer it for the purchase of an apartment, regardless of whether he works while retired or not.

What documents are required for a pensioner to make a deduction?

statements according to a given sample;
a declaration, if the tax for the previous year is subject to refund, or several declarations, if money for previous years is returned;
establishing title (agreement, deed, extract from the Unified State Register of Real Estate, which is available if the certificate has not already been issued);
pension certificate;
marriage certificate and application for distribution of property deductions between spouses (if necessary);
certificates in form 2-NDFL about wages for past years;
payments for expenses incurred.

For registration of deductions when buying an apartment for a pensioner it is necessary to submit the above documents to the Federal Tax Service and within four months A refund will be issued.

Pensioners who distribute the property deduction in shares, like other taxpayers, need to know that in the event of the death of a taxpayer who has not fully taken advantage of his share of the deduction, the remainder is not transferred to the surviving taxpayer and he will not be able to take advantage of the deduction for himself or for the deceased.

Is there a tax deduction for medical treatment for non-working pensioners? This question is more relevant than ever these days. After all, more and more often we are offered paid medical services: dental prosthetics, operations, examinations, and we have to spend huge sums on medicines.

How great it would be to get back at least part of the money spent, at least in the amount of 13 percent (the amount of income tax in the Russian Federation). Moreover, the state provides such tax benefits as a social tax deduction.

In practice, in order to compensate for medical expenses and, you must first pay this income tax, and the pensioner is among the lucky “defaulters”: after all, no deductions are made from the pension.

So what should an elderly person who needs paid treatment do?

Let's give pensioner Ivan Petrovich Dedushkin the right to understand this problem. Our hero needed, for example, to have his teeth fixed, and he went to a paid clinic. How to get a tax deduction for treatment for a pensioner?

To begin with, let us clarify that regardless of the category of the applicant for a tax refund, there are a number general conditions for tax payments.

Firstly, the medical institution where Dedushkin turns for help must have a license to provide the appropriate services.
Secondly, the treatment provided to the pensioner or the medications prescribed by the doctor must be included in the medicine approved by the Government. By the way, the list is quite comprehensive; treatment and even dental prosthetics are suitable for us.
Thirdly, there is a maximum threshold that limits the tax deduction for medical services - this is 120,000 rubles. 13% of this amount is refundable - 15,600 rubles. The exception is the so-called, payment for which is not limited by the “ceiling”.

As for expensive treatment, again there is a list of services that fall into this category. For the most part this is complex operations or treatment of serious illnesses.

And finally, fourthly, in addition to limiting the maximum amount to be paid, it will not be possible to return more money than Dedushkin paid to the state in the form of personal income tax.

Example. Ivan Petrovich still works and receives a salary of 8,500 rubles. From this salary, 1,105 rubles are withheld monthly, and 13,260 rubles accumulate over the year. Now, when returning income tax, Dedushkin submits to the inspectorate a 3-NDFL declaration for the year, which indicates this amount. No matter how much our hero pays for “new teeth,” he will return more than 13,260 rubles. he won't be able to.

That's probably enough about restrictions. Let's move on to the methods that a pensioner can use to receive a tax deduction.

Method 1. Additional income

As mentioned above, in order to qualify for a tax deduction, you must pay personal income tax at a rate of 13%.

The state pension is not taxed, and this is the main problem when applying for a deduction for older people. But what if Ivan Petrovich has an income?

So, Dedushkin can be a working pensioner. In this case, 13% is withheld from his salary, and his rights to a refund are identical to the rights of any other working citizen.

Dedushkin can also have additional income and pay personal income tax on the latter. This tax is subject to:

income from renting a car or apartment;
sale of property that has been owned for less than three years (and for an apartment - less than five years);
any other earnings (one-time or permanent) on which personal income tax is paid.

And in this case, Ivan Petrovich, as a general rule, can return part of the funds using a tax deduction.

Method 2. Tax refund for previous years

Tax legislation allows tax refunds for treatment within three years. What does this mean?

When calculating the deduction amount, the personal income tax that was paid in the same year as the treatment was taken is taken. However, after visiting the dentist, Ivan Petrovich does not need to immediately run to the tax office. But it makes sense to save the documents!

Example 1. Let's assume that Ivan Petrovich retired in May 2015. In the same year, he turns to the services of paid doctors. Now, in order to return part of the funds spent, Dedushkin can turn to the tax authorities in 2016, 2017 or even 2018. Despite the fact that the pensioner has not paid any taxes since June 2015, he is entitled to a personal income tax refund for the period from January to May 2015.

Example 2. Another situation is possible. As before, the appeal to paid doctors took place in 2015, but now Dedushkin is of advanced age and has not worked for many years. And in the same year, he sold the apartment and paid 13% to the state from the amount received. And in this case, Ivan Petrovich can file a declaration for 2015 within three years and claim funds previously paid from the sale of property.

So if you plan to receive income from which you will have to pay personal income tax, and you need paid treatment, it makes sense to combine business with pleasure.

Method 3. Friendly family

It is possible to receive a tax deduction by paying not only for your treatment, but also for those closest to you: parents, spouse, children under 18 years of age. Pensioner Dedushkin can also take advantage of this.

Let Ivan Petrovich not work for a long time and have no additional income. But he has another trump card - he has been happily married for a long time. At the same time, Madame Dedushkina still works and receives official income. She can go to the tax office for reimbursement of expenses for her spouse’s treatment.

Another opportunity to return part of the money spent is to turn to Ivan Petrovich’s son for help. Let him pay for the treatment of the parent, and then the son will claim to receive 13% of the cost paid services retired parent.

The most important thing is that payment documents must be issued to the person who will receive the tax deduction! And how mutual settlements will take place is a family matter.

Refunds for treatment for pensioners

Despite the fact that the law does not provide for a tax refund for treatment for non-working pensioners, there are options to save on treatment.

Therefore, when leaving the medical institution, stop for a minute - take a certificate of payment for medical services for the tax office. Or maybe one of the listed ways to receive a social deduction for treatment will suit you?

If you need personal advice or assistance in completing the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And to confirm this

Last update: 06/17/2018

Question:

Can a working or non-working pensioner receive a tax deduction when buying an apartment? How can he get his income tax back here? Can a pensioner receive a tax deduction when selling an apartment?

Answer:

Despite a lot of clarifications about tax deductions, due to citizens when buying and selling apartments, many pensioners Questions remain. For some reason, the tax authorities did not pay due attention to such a large, elderly and inquisitive category of our citizens. And for them there really are nuances in application property tax deductions in real estate transactions. It is this question that we will now consider.

If you are a pensioner bought myself an apartment, then how can he get a tax deduction ( those. get your personal income tax back) if it doesn't work anymore? What if he continues to work? What if you are a pensioner? sold my apartment, then how can he reduce his tax base?

Let's look at these situations one by one. Everything said below is true both for the real estate market and for.

Tax deduction for pensioners when buying an apartment

Let's say right away that if non-working pensioner purchased an apartment, then he, like any other citizen of Russia, has the right to receive property tax deduction. But he doesn’t always have such an opportunity. How so? Now everything will become clear.

Let us remind you that when purchasing a home, the tax deduction is applied to the Buyer’s current and future income ( for example, to salary), on which he pays personal income tax equal to 13%. In other words, such a deduction reduces his tax base and allows him to return from the budget part of the money that he pays there in the form of personal income tax. For what years? In general, this applies to the year of purchase and subsequent years, but for pensioners there are special conditions ( about them below)..

The maximum amount of such a tax deduction is 2 million rubles. A maximum refund amount, respectively, is equal to:

2,000,000 X 13% = 260,000 rub.

If the housing was purchased with the help of mortgage loan, then another deduction is added ( in addition to the first), already by 3 million rubles. This deduction applies only to the amount of interest paid on the loan. AND maximum amount to be refunded from interest paid, respectively, is equal to:

3,000,000 X 13% = 390,000 rub.

What is special about receiving a tax deduction? when buying an apartment as a pensioner? And the fact is that most pensioners, although they receive income in the form of their pensions, do not pay personal income tax on them. Therefore, there is nothing to return to them. But here again there are nuances. Let's first consider non-working pensioners.

Did you notice the phrase “most retirees”? So not everything? Yes, not all. The fact is that although all pensions are recognized as income individuals(Opens in a new tab.">clause 7, clause 1, article 208 of the Tax Code of the Russian Federation), but only pensions received from non-state pension funds, and only if the agreement with such a fund was concluded by the employing organization, and not by the individual himself (Opens in a new tab.">Clause 2, Article 213.1, Tax Code of the Russian Federation). And those pensions that are provided state pension fund are exempt from personal income tax (Opens in a new tab.">clause 2, Article 217, Tax Code of the Russian Federation). All funded pensions are also exempt from personal income tax (Opens in a new tab.">clause 1, Article 213.1 , Tax Code of the Russian Federation).

This means that non-working pensioner may receive a tax deduction ( return personal income tax) when buying an apartment only if he receives his pension from a non-state pension fund to which his employer made contributions. If he receives a regular state pension (Opens in a new tab.">PFR fund), then no tax is paid on it, and accordingly, it will not be possible to return it either. But!…

But here, again, there is a nuance! Those pensioners who bought an apartment after retirement ( both state and non-state), have the right recover previously paid personal income tax from your salary for the previous three years(Opens in a new tab.">paragraph 4, clause 3, article 210 of the Tax Code of the Russian Federation and Opens in a new tab.">clause 10, article 220 of the Tax Code of the Russian Federation). Of course, within the maximum amounts stated above.

Only pensioners have this opportunity, and in this they have an advantage over all other citizens. Formally this is called “transfer of the balance of the property tax deduction to previous tax periods” . Translated into human language this means that if a pensioner bought an apartment, he can apply ( postpone) tax deduction on your income for the 3 years preceding the year of purchase of the apartment ( see example below). If in the years preceding the purchase the pensioner no longer worked and did not receive income, respectively, then carry over the deduction there will simply be nothing for it, and he will “burn out.”

In addition, the deadline for submitting an application for deduction with carryover! So that for the purchase of an apartment a pensioner can receive a tax deduction from his income for the previous 3 years ( arrange a “balance transfer”), he should apply for deduction on time! That is, in the year following the year of purchase ( reporting tax period). If he submits an application later, in subsequent years, then the number of years for which the deduction can be transferred is correspondingly reduced ( Will open in a new tab.">Letter from the Ministry of Finance dated March 21, 2016, 11th paragraph).

♦ Example (Return of personal income tax to a pensioner for previous years) ♦

Regarding working pensioners, then the situation here is similar. When purchasing an apartment, working pensioners, as well as non-working people, have the right to transfer of the “tax deduction balance” for the three years preceding the purchase. But on the plus side, working pensioners can apply the same deduction to their current income , which arose in the year of purchase of housing.

That is, working pensioners There are more possibilities for using property tax deductions. First it is applied to the pensioner's current income , and if the entire required amount of deduction from current income is not taken, then the remaining part ( the same "remnant") is transferred to three years preceding the purchase .

So, a pensioner can return income tax when buying an apartment in the following cases:

The pensioner continues to work and receive income subject to personal income tax;
The pensioner worked for one, two or three ( maximum) recent years, preceding the year of purchase of the apartment;
The pensioner receives a pension from a non-state pension fund (NPF), to which his employer made contributions.

Tax deduction for pensioners when selling an apartment

When selling an apartment The tax deduction for pensioners is no different from the application of this deduction for all other citizens. What kind of pension does the pensioner receive? state or non-state), whether it continues to work or not does not matter.

For those who don’t remember what this deduction is, let us tell you that when selling an apartment, the seller receives income on which he is obliged to pay a 13% tax. A tax deduction in this case allows you to reduce the tax base of the seller and reduce the amount of tax, accordingly.

Pensioners have the right to apply for a tax offset. For example, citizen Prokhorov sold a two-room apartment that he inherited less than 3 years ago for 5 million rubles. In the same year, he purchased a three-room apartment for 7.5 million rubles. The pensioner is required to pay tax for the sold apartment.

At the same time, he has the right to reduce the tax base by 1 million rubles. Personal income tax payable will be calculated as follows: (5000000-1000000)*13%=520000 rub.

But Prokhorov has the right to apply for a deduction in the amount of 260 thousand rubles. for the purchased apartment, so he transfers 260 thousand rubles to the budget. (RUB 520,000-2,600,000).

List of documents required for tax deduction

To receive a deduction you must provide in Tax office the following documents:

2-NDFL certificates received from the employer.
Declarations in form 3-NDFL for the years of receipt of the deduction.
Apartment purchase and sale agreement.
Extract from the Unified State Register confirming.
Payment documents confirming the fact of payment for the apartment.
Acceptance and transfer certificate of residential premises.
Bank account details for transferring money.
Application for a free-form deduction.

This will help you avoid troubles with real estate.

Selling your child's share is a very complex matter that should only be done as a last resort! Ours talks in detail about this procedure.

What responsibility does a developer bear if he does not meet construction deadlines? There is all the information on this topic.

Procedure for receiving a deduction

The procedure for obtaining a tax deduction involves passing through a number of stages:

Registration of ownership rights to an apartment in Rosreestr.
Signing the acceptance certificate of the apartment.
Collection necessary documents for the tax office: obtaining a certificate from the employer and filling out a declaration in form 3-NDFL.
Submitting documents to the tax office by April 30 of the year following the purchase of the apartment.
Checking documentation and making a decision by the Tax Inspectorate.
Transfer of deductions to the pensioner's bank account.

The law also provides alternative option receiving a deduction. Without waiting for the end of the year, the pensioner should contact the Tax Inspectorate and provide documents confirming the purchase of an apartment in the current year.

Based on their consideration, the inspectorate will issue a notice of the deduction.

You need to contact the accounting department at the pensioner’s place of work, after which personal income tax will no longer be withheld from his salary, until the amount of unwithheld tax reaches the required deduction.

Thus, working pensioners receive tax deductions on an equal basis with other categories of employed citizens. At the same time, they are given the opportunity to transfer the deduction to the three years preceding the purchase of the apartment.