Tax deduction for interest paid. Tax deduction on mortgage interest

In Article 220 of the Tax Code of the Russian Federation, it is written in detail about the grounds and rules for the return of interest on the borrower's mortgage. But on the way to receive state aid There are many obstacles and submarine stones that are worth warming.

The meaning of the tax deduction

NDFL compensation from income spent on mortgage payments, represents state program Property market stimulation. Young families returned tools help make repairs in a new housing and purchase the necessary household appliances.

NDFL is paid by the accounting department of accrued salaries in the amount of 13%, and employees never see this money. But the amount of the amount can be obtained from the tax service in the form of a reimbursement of interest on the mortgage when buying an apartment.

For family income 55000 rubles the maximum amount that the GNI can return for the year can be 85,800 rubles. These funds of the family can be spent on any personal needs.

Potential government recipients

If the goal is set to return the part of the money spent on mortgage interest, then you need to start with the study of grounds for obtaining "state" money. This right can take advantage of borrowers who:

Bought residential real estate. This item is competent, even if only a share in an apartment or a private house was purchased.
Acquired at the expense bank loan Earth and plan to build their living house on it.
Build new house For credit funds.
Refinancing a mortgage loan received in another bank for the purchase of housing or land plot For individual construction.

The tax service will refuse to return the income tax from percentage of mortgage in 2017, if exhausted maximum limit Property deduction or deduction was provided earlier.

The question of how to get a tax deduction per mortgage in 2017 upon registration mortgage apartment Simultaneously on both spouses, also stipulated in the legislation. Right compensation NDFL Have a husband and wife in 3 million rubles for everyone.

The amount of tax deductions for mortgage percentages

Assistance mortgage borrowers Can get from the state varies depending on:

amounts of paid bank interest;
official work experience;
the size of the NDFL listed over the three years to the budget.

Theoretically, a person can receive compensation from the state in the amount of 13% of their amount from the state. The legislative limit of the maximum amount of interest expenses subject to compensation is at the level of 3 million rubles.

Example. In the spring of 2016, Philipchuk P.V. acquired housing for 1.12 million rubles and spent 11,7600 rubles by the end of the year. In 2016, the employee received 51500 rubles each month and listed 6695 rubles NDFL. In the spring of 2017, Philipchuk P. V. decided to issue compensation from the state. Almost he can return 117600 * 0.13 \u003d 15288 rubles per year, which does not exceed the size of the NDFL listed by them (6695 * 12 \u003d 80340 rubles).

How long can you return the tax deduction for mortgage interest? You can compensate for interest payments at the expense of NDFL sums paid over the past three years since the period in which the right to deduct. But state aid does not exceed the amount of tax paid by the employee to the budget for this period.

People who bought several residential premises, often worry about whether it is possible to get a deduction in percentage of mortgage for the second apartment? Legislation allows us to draw up the return of personal income tax for paid bank interest on only one object, while the final amounting amount should not be more than 3 million rubles.

What documents are needed to refund per mortgage?

To receive state tax compensation for paid mortgage interest, the borrower must collect and provide in the GNDs such documents:

Tax declarations over the years of work, which are taken into account when calculating the return amount. Examples of filling out the shape of the NDFL-3 in the mortgage to return percentage of mortgage are offered in the premises of the GNI, and you can get acquainted with their forms to return percentage of mortgage
Certificates from the accounting of earned income in the form of 2 NDFL from all enterprises on which a person worked for the recovery period of NDFL.
Applicant passport.
Application with bank account data for transfer of funds.
Purpose documents for housing.
Financial receipts, checks confirming the payment of mortgage interest.
Help on paid interest on mortgage for tax service from the bank.
Credit Agreement.

Sample application for the return of interest on the mortgage:

If residential real estate was bought by spouses in collaborative property, then additionally need to be provided:

Marriage testimony.
Statement of concerns - spouses about the distribution of shares.

For the prevention of temporary delays, coming into the GND to submit documentation is needed with all the agreements on the hands of the mortgage treaties. Inspector Tax Services may request additionally with photocopy documents.

Ways to design a deduction

There are two main options for the procedure for compensation for the amount of the NDFL paid at the mortgage:

oNO for the year by tax inspectorate;
monthly accounting at the enterprise.

Both procedures have a similar algorithm for obtaining the consent of the state to deduct, but various ways to pay compensation.

How to return interest on mortgage through the tax in 2017?

The algorithm of actions for obtaining compensation for mortgage interest is easier to consider step by step.

First step. Prepare a package of documents

The borrower has already has a major part of the documents at home, but will have to apply additionally to the bank for a certificate of redeemed interest and in the company's accounting department for a certificate of salaries and income tax for the required period.

The second step. Provide a package of documents with applications and completed income declarations

The main complexity is the filling of income declarations. It is recommended to do this in the placement of the tax service where there are samples. In addition, tax inspectors will always consult a citizen if there are questions on the filling of individual graph.

How to get a deduction in percentage of mortgage for several years? Just submit multiple packets of documents: for example, 3 declarations with the reference application for each year and copies of documents.

On the Tax Inspectorate website there is an online filling service tax Declaration, so you can go and try to make it yourself

Step Three. Give documents to the tax inspector

It must be borne in mind that the mail sent by mail is incorrectly drawn up documents can delay the decision of 1-2 months. It is better to go to the local tax branch and personally transfer all the originals and copies of the inspector into the hands of the inspector, which can immediately check for the availability of all documents.

Step fourth. Get the decision of the GND

Cameral check of declarations can last up to 90 days, depending on the loading of tax inspectors, so you do not need to wait for a quick letter to answer. With a positive solution, some tax service authorities list the amounts of compensation without pre-informing the applicant. But according to the law, the tax authorities are given 30 days for the transfer of funds after making a decision on the payment.

A written response from GNi citizen is obliged to come always, if he did not specify details in the statement to list the payment. IN this case, after receiving the letter, you must additionally go to tax service And make an application for transfer of money indicating your bank account.

The tax inspector can invite the applicant to the verification process to clarify the questions of interest.

Compensation of tax deduction of enterprise accounting

This method is more convenient if the borrower has already closed a loan completely and works at the last place of work recently. In this case, a person does not receive any payments from the tax inspectorate, but Accounting ceases to subtract NDFL from the "dirty" employee salaries. It happens until full compensation for the entire amount of state assistance at the expense of income tax.

The procedure for obtaining tax deductions in the enterprise is different from the above number of features:

Tax declarations are not filled.
No need to take a 2-incl.
Tax service does not transfer money to anyone.
After receiving the tax inspection letter, with coordination of tax deductions, it is necessary to write in the company's accounting department with a statement. It indicates the request of the property tax deduction at the expense of NDFL employee.

The result of this method of tax deduction will be received by an employee an additional about 15% of the usual volume. wagespreviously obtained.

This method Return has another feature, namely, it differs the moment when you can get a tax deduction per mortgage. You can do this in the year of buying housing.

Duration of the statute

There is no longest limitations for reimbursement of funds paid on mortgage loans. Therefore, it is possible to make a deduction of percentage of mortgage in several years at once. A person can take a loan for housing and in 2010, and apply for the refund due to NDFL in 2017. The only limitation remains the period for which the maximum amount of personal income tax is calculated: three reports. In 2017, the borrower can request a return of income tax only for 2014-2016.

If the loan is in the process of payment, then submit to the compensation of mortgage interest is necessary annually on the amount of the amount actually paid for reporting period Amount.

A mandatory requirement for compensation for compensation is the presence of receipts from the bank payment of the loan, because the certificate from financial institution often do not trust. Therefore, it is recommended to save all documents received in the bank until a full repayment of the loan.

The procedure for obtaining tax deductions is stretched in real situations for 3-4 months from the date of deciding on issuing state aid. The term is considerable, but the money received is usually a pleasant surprise for a burded family loan.

And now you enjoy your own cozy nest. There is an opportunity to return a part of the amount that was spent on the purchase. The cost of apartments every year only increases, and the return of the amount of the amount has not yet prevented anyone in terms of financial assistancewhich can be spent on your own needs.

What relevant provisions of legislation should be guided in 2019

IN legislative Base Russian Federation There are several laws that regulate the procedure for obtaining deductions, namely:

Article 220. Tax Code RF, which describes the procedure for payment of deductions of software;
Federal Law No. 212, which clearly regulates the conditions, procedure and deadlines for receiving deductions.

It is worth noting that the latest changes in this issue allow you to obtain deductions for an amount not exceeding 2 million rubles. These change entered into force from January 2014 and operate in 2019. On the this moment There are no global changes in the issue of providing deduction.

It is important to note that the right to deduction on mortgage lending is provided only once, in the future it is impossible.

Who has and who has no right to receive a deduction

Get a refund to the right:

those people for whom the return process takes place for the first time (more than 1 time it cannot be used);
the category of people who are officially employed at the time of registration (if a person is officially operating in several works, he has the right to get a return on the total amount of income);
foreign citizens who are officially employed in the Russian Federation and lived in the country more than 183 days.

In the process of registration, you can provide not only wages as an income, but also the profits obtained as a result. However, this should be documented.

Who is not entitled to make a return

In the legislation of the Russian Federation, citizens are clearly spelled out that are not eligible for deduction on mortgage lending:

officially do not work, retirement age;
entrepreneurs who enjoy special tax regimes;
women on maternity leave.

Amounts of deduction

Maximum deduction size is 2 million rubles. For example, if a person acquired an apartment for this amount, it will be able to return 260,000 rubles (13%). If the tax amount is small due to a low level of wages, it will be determined individually.

Procedure for registration

It is important to note that documents for deduction can be submitted within 3 years after buying an apartment. Such a long period allows citizens to make a certain amount of mortgage payments in order to deduct completely corresponded to them.

General procedure and procedure Designation are as follows:

The owner of the apartment collects everything required documents. At the same time they may need additional documents To confirm the perfect purchase transaction.
Contact an AFNS employee to confirm the rights of deduction.
With a positive answer, report the UFNS employee. A method for obtaining deduction and write a corresponding statement for the provided pattern.
If this procedure is passed through the employer, the owner issues documents to provide them at the place of work.
Provide an employee of the IFNS required package documents and specify an account in the bank for accruals.

Documents for deduction

In order to get a deduction of a mortgage loan, a package of documents should be provided, which includes:

document on the right of ownership (copy and original);
original and copy of the contract purchase agreement;
original and a copy of monthly receipts that confirm payments for mortgage lending;
payment schedule certified by notarized (this document is issued by a bank employee in which mortgage is framed);
original certificate of wage apartment owner;
original and copy of all pages of the passport.

Deduction through the employer

To decorate a deduction through the employer, you need to contact him with the relevant statement. The main order of action is as follows:

The compilation of the application, according to which the tax authority presents a document confirming the right to receive a deduction on mortgage lending (the application is written by hand in arbitrary form).
Notarial to assure all the necessary documents to obtain funds.
The statement together with all documents is submitted to the tax authority at the place of registration.
A month later, the tax sent a notice, according to which, throughout the year, the apartment owner receives deduction by the method of liberation from tax fees.

Examples of calculation

Example 1.: Suppose a man bought an apartment for 6 million rubles. The contract was issued for mortgage lending. Man implemented an initial fee in the amount of 2 million interest rate 13% mortgage, duration - 13 years.

It is important to note: a person works officially, and on documents for the year earned 1 million rubles.

Calculation process:

According to the law, maximum size The deduction is 2 million. Respectively, 2 000 000 * 13% = 260 000 , That is exactly the amount of the owner of the apartment.

At the same time, the amount of tax deduction: 260 000 + 390 000 \u003d 650 000 rubwhere 390,000 is the amount of tax deduction from interest (3,000,000 * 13% \u003d 390,000), 650,000 - the return of the owner of the apartment as compensation is embarrassing the apartment.

From this amount, 260,000 rubles. The owner has the right to get at once, and the rest of the part is 390,000 rubles. - As the loan is paying.

Based on wages in 1 million rubles, it will be able to get the rest annually in the amount of no more than 130,000 rubles. (1 000 000 * 13%).

Respectively, 390,000 rubles will be returned for 3 years.

Example 2.: The apartment was purchased for the amount of 4,400,000 rubles, of which 2,200,000 were paid at the expense of a mortgage loan, decorated for 10 years under 13%.

After conducting calculations, we get 3,100,000 * 13% \u003d 403 000 rubles.

The amount of 260,000 the owner receives immediately, the rest as a mortgage loan is paid.

As practice shows, the remaining part of the deduction of any of the apartment owners will receive during those years, as much as a mortgage loan was issued.

The procedure and nuances of receiving deductions for mortgage interest are presented below.

Obtaining tax deductions for mortgage percentages is voluntarily, but extremely important for most Russians. Today, not every citizen has a sufficient amount of money for the purchase of housing. For most of them, the only way to buy an apartment or home is to design a loan. The target loan provides the right to obtain a tax deduction for percentage of mortgage, provided that the documents were issued in Russia.

What is deduction and whom does he relieve?

Ndfl compensation is possible only on loans focused on the purchase of any type of housing (house, room, apartment, share in the apartment).

Mortgage is decorated between two parties (borrower and bank) loan.

Maximum amount To calculate the percentage property deduction on the mortgage is 3,000,000 rubles (for 2018). Thus, the "Mortgage" have the right to compensation in the amount of 390,000 rubles. (3,000,000 x 13%) with interest paid.

In other words, deduction is the amount that reduces the amount of taxable profits, both at the cost of purchased housing and for the percentage paid by the Bank for the use of borrowed funds.

Citizens of Russia, foreigners, legally carrying out work on the territory of our country and paying personal income tax on the territory of our country, to apply for tax deductions.

A citizen receives from the state not the amount of deduction in monetary terms, but reimbursement of the income amount of income tax. At first, taxes included in the property price are subject to return, after which the refund goes to the contract paid under the contract mortgage loan Interest.

It should be noted that the tax deduction for interest does not at all be sure to declare simultaneously with the deduction housing. If you bought housing with the help of a mortgage and have already made a deduction of expenses for its acquisition, but forgot about the existence of interest deduction or did not know about it, or for some time you did not have a tax of income, it does not prevent you later Take advantage of tax deduction in percentage of mortgage.

Procedure for the return of personal income tax on mortgage percentages

Returns percentage of mortgage, can be carried out with a total amount and paid either fractionally or at the same time. The thing is that indemnification of personal income tax total For a calendar year, there can be no longer paid by a citizen amount of income tax over the reporting year, in which the object of real estate was acquired. For example, housing bought in 2010 for 2,000,000, then you can claim to receive the amount of deduction of 260 thousand rubles. But if the total amount paid for this period of tax is no more than 50,000 rubles, then you can hope only for this amount. The rest of the funds laid to return will be paid over the next years until the moment is not extinguished.

If we speak specifically to obtain a deduction to interest accrued on a mortgage, then their payment is per time possible, only in the case of a complete repayment of the loan. If the loan payment has not yet stopped, then the deduction will be made annually at a rate of 13%, which are accrued for the amount of interest under the year. The term of such payments is limited only by a period of action of a mortgage loan, and the amount used to calculate the return of Ndfl a limit, which is equal to 3,000,000 rubles, that is, the deduction will be 390,000 rubles.

Calculate the tax deduction on mortgage interest

Example.The potential buyer of the real estate object plans to buy housing in the mortgage for 20 years and cost - 3 million rubles. The bank is ready to offer a 12% credit to the client. For the first month of fulfillment of obligations, the payment of the principal debt will be 12,500 rubles. The amount of accrued interest on the mortgage will be equal to about 30,000 rubles. If calculating, a total of a borrower's expenses for a month associated with the repayment of a loan will be 42,500 rubles. The borrower will receive a deduction of 13% of the accrued interest amount (i.e. from 30,000 rubles). Thus, he can pay the jar less than 3900 rubles. And so every month.

List of necessary documents

Since confirming the ownership of property documents were provided with the first submission of the tax declaration, then to obtain compensation will be required:

declaration in form 3-NDFL;
document confirming income - 2-NDFL;
photocopy of the borrower passport;
application for compensation;
mortgage loan agreement;
extract from the account or receipt of payment;
loan payment schedule;
bank certificate confirming the size of actually paid percentage.

These documents are provided to the tax authority at the place of residence.

If you have difficulty or simply there is no time to fill all the necessary documents and drawing up an application for tax deductions for mortgage percentages, but our lawyer duty online ready To promptly help you in this matter.

Tax deduction According to mortgage percentages and the principal debt, it can be paid in two ways: as indicated above - through the MIFNS, the allocation of the total amount for the year, or by means of an employer - by the method of the work of monthly additional payments. To apply this scheme, it is necessary in the tax inspection to take a certificate of the presence of the right to benefit and submit it to its employer with the following documents:

a document on the State Registration of the right to real estate;
contract purchase contract;
a statement for the provision of compensation;
sewage in receipt by the seller of cash for housing.

These documents must be transferred to the employer every year to obtain a tax deduction. If a citizen has repeatedly changed the place of work, then at the last place the return of personal income tax, perhaps to be issued only from next year.

Example.Mr. Petrov in 2014 bought housing for 7,000,000 rubles., 3,000,000 of which were paid at the expense of a mortgage loan concluded for 13 years. Accrued on loan interest amounted to 1,500,000 rubles. Income individual During this period, 900,000 rubles. The main debt is greater than the maximum amount that is possible deduction. Therefore, 2,000,000 rubles are taken into account. Thus, the amount to return will be: 2,000,000 multiply by 13% \u003d 260,000 rubles. - from the body of the mortgage; 1 500 000 multiply by 13% \u003d 195,000 with percent. The amount of tax retention: 900 000 x 13% \u003d 117,000 rubles. The amount of income tax paid on the calendar year, does not cover the tax deduction. Consequently, in 2015, a person will receive compensation in the amount of 117 thousand rubles. And the remaining 143 thousand are transferred for the next period. Deduction on mortgage interest in the amount of 195,000 rubles, it is possible to use for 13 years, i.e. over the period of the loan agreement. Such compensation is provided as a bank of interest payments. Therefore, every year you need to take the appropriate documents, in particular, a reference, where it will be painted, how the loan is rewned, and transfer them to the tax authority.

This example is suitable for cases of single ownership of housing. If the owners of the real estate object are somewhat or it shareThe compensation will be distributed between the owners in proportion to the share of each owner. The amount due is listed on the bank account, and then the funds are sent to the repayment of mortgage debt. They are not issued in the hands. Payment documentation should be discharged on a person issuing Ndfl's return.

Distribution of interest deduction when purchasing an apartment with spouses

The right to receive a deduction in the amount of the amount of paid interest on a loan is among each spouses, regardless of what spouse documents were issued on payment. Return of funds between them will be distributed as follows:

if the accommodation was acquired by the ownership of the share - then on the basis of P.P. 2 of paragraph 1 of Article 220 NK - in accordance with the shares of each spouse in real estate;
if the apartment was drawn up in joint property - then in the same proportion, in which between her husband and his wife was distributed by their statement of a housing (for example, 40% and 60%, 80% and 20%, etc.). At the same time, if before that, one spouse had already received a deduction on another housing, then the second family member in relation to them joint apartment It is entitled to calculate only on 1/2 deduction, both percentage and housing.

Who has no right to receive property deduction?

Carrying out the labor activity "unofficially", that is, not paying income tax;
Which are carried out business activities and apply the patent tax of taxation or taxation;
Citizens who became the full owners of real estate paid by other persons, which confirms the provided documentation (for example, checks or payment orders);
Citizens, before this, addressed to receive a deduction to another or the same real estatewhose cost ranges from 2 million rubles. And more or for receiving deduction, interest accrued on the loan.

It is possible to obtain a refusal to provide deductions to the mortgage percentages and in the event that unreliable data were presented, or an incomplete package of documents that are needed for its design. In a similar situation, the right to return the personal income tax will appear after the provision of missing documentation or correct information.

The refusal of the tax inspectorate in providing a return of interest on mortgage for any other grounds is illegal and can be appealed in court or higher tax inspectorate units.

Acquisition of housing - the pleasure is not cheap. And if the apartment is bought not for own funds, and in mortgage loanThe costs are also joined by interest on mortgage.

Russian legislation provides for some reduction in the financial burden on residential premises in the form of partial refund Increased income tax.

To take advantage of such benefits, it is necessary:

have official income taxable tax rate 13 percent;
to be the Russian Federation (i.e. is located in Russia at least 183 days in the last 12 months).

The tax deduction on the mortgage is provided both to the main amount of the loan and the interest paid. Mortgage deduction has its own characteristics that we will tell in this article.

The tax deduction on the apartment in the mortgage is obtained in two ways:

in the form of transfer to a personal settlement account in the bank of the claimed amount;
in the form of liberation of a working citizen from holding from his wage tax.

The way of receiving a deduction chooses the buyer of housing. To take advantage of more factive way, It is necessary to understand well in this matter.

Deduction when buying an apartment in a mortgage

The owners of the newly acquired housing can be divided into two categories:

who bought an apartment before January 1, 2014;
who became the owner after the specified date.

The difference between them is that the first group of buyers has the right to take advantage of the tax deduction of only one object, regardless of the amount of the return tax.

Example 1. Earthlan Ivan Petrovich acquired housing in 2013 for 2,500,000 rubles. Under the legislation it is put property deduction When buying an apartment in a mortgage in the amount of 260,000 rubles. (2 000 000 * 0.13 \u003d 260 000). When preparing the tax declaration for 2013, it turned out that this year Ivan Petrovich actually paid NDFL (it is also called "income tax") in the amount of 98,000 rubles. For this amount, the employer issued an emergency certificate of 2 NDFLs. Tax inspectorate I checked all the documents and in the last time listed to him at the expense of not 260,000 rubles, as he expected, but only 98,000 rubles.

That's right, since only the taxes paid by citizen are returned to reporting year. For the remaining amount of deduction, it has the right to file documents next year, until it receives all the amounts to him (within 260,000 rubles).

The second group of owners, issued its residential Squarebought by mortgage lending, after January 1, 2014, has a slight advantage over the owners from the first group. It lies in the fact that citizens receive the right to deduct the apartment in the mortgage not one object, but by several. The main condition: the total amount of deduction should not exceed 2,000,000 rubles.

Example 2. Tolstov Ekaterina Nikolaevna acquired one-room apartment In February 2014, paying for her own funds and part of the consumer loan. The cost of the apartment amounted to 1200,000 rubles. Two years later, Ekaterina Nikolaevna filed documents for reimbursement of income tax and received 156,000 rubles.

In March 2016, the fatigue increases in their positions, its salary increases. It gives her the opportunity to purchase more spacious accommodation in a mortgage. For this apartment, the tax deduction on the mortgage in 2017 will be granted only in the amount of 800,000 rubles: 2,000,000 (the limiting amount of deduction) - 1,200,000 (provided deduction for the first apartment) \u003d 800,000 (the remainder of the deduction).

Return tax will be: 800 000 * 0.13 \u003d 104 000 rubles. The total amount of the tax return did not exceed the maximum value: 156,000 + 104,000 \u003d 260,000 rubles.

There are several conditions at which it is impossible to receive a tax deduction when buying an apartment in a mortgage:

if a citizen has already made a deduction when I bought housing until January 1, 2014;
exhausted limit on deductions for objects acquired after January 1, 2014;
Apartment purchased from interdependent close relatives (parents, children, brothers and sisters);
the buyer has no official income that are taxed at a rate of 13 percent;
when buying housing was used state funds (Subsidies, and other programs):
in the amount spent on housing, there is some of the funds provided by the employer.

Example 3. Spouses Balyuk (Oleg Viktorovich and Maria Grigorievna) acquired a house from Father Oleg Viktorovich for 800,000 rubles. Part of the money Maria Grigorievna paid at the expense maternal capital, and for the remaining amount Oleg Viktorovich issued a mortgage loan. Spouses do not have the right to tax deduction, as:

Maria Grigorievna used maternity capital;
Oleg Viktorovich acquired housing near a close relative (father).

Example 4. Peter Semenovich Ivansky does not work, as it receives a retirement for the length of years. In 2015, he was inherited an apartment from aunt, sold it and decided to improve his living conditions. For acquisition new apartment not enough small sumon which he issued a loan.

Since the pension of income tax is not subject, then Peter Semenovich is not a payer of this tax. And this means that he has no right to tax deduction. The state reimburses only the tax amount paid earlier. Or allows the employer not to keep these amounts from employee wages.

Tax deduction from percentage of mortgage 2017

The right to standard deduction when buying housing has all citizens. But the mortgage loan is still interesting to the fact that you can get a deduction and interest paid for mortgage.

The legislator divided citizens into two groups:

taking a mortgage loan before January 1, 2014;
we arranged the mortgage after the specified date.

Property deduction on percentage of mortgage, issued by the end of 2013, is provided in full interest paid. This rule acts even if the loan is received before January 1, 2014, and property ownership is issued later than this date.

Example 5. Stolnikov A.P. paid for a mortgage 3,500,000 rubles percent. After granting the necessary documents, it will receive a refund in the amount of 455,000 rubles (3,500,000 * 0.13 \u003d 455,000).

But from January 1, 2014, a restriction of deduction on the mortgage percentages is introduced: the maximum deduction amount cannot exceed 3 million rubles, therefore, the amount of reimbursement cannot be more than 390 thousand rubles (3,000,000 * 0.13 \u003d 390,000) .

Tax deduction from percentage of mortgage 2017 is subject to the same rules as the main deduction on the mortgage: the presence of legal income, the absence of interdependent citizens, the lack of investment funds. To obtain a tax reimbursement with interest paid for interest, it is necessary that some conditions have been followed:

the loan should be targeted, for the acquisition or construction of housing. This is indicated by B. loan agreement;
acquisition or purchase of housing is manufactured in the territory of the Russian Federation. Real estate costs abroad are not compensated;
sum target credit Must be used in the goal specified in the loan agreement. If expenditure is revealed credit funds On targets that are not related to the acquisition or construction of housing in Russia, the reimbursement will not be paid.

The interest tax deduction is also varied in terms of the acquisition of housing:

on objects purchased before January 1, 2014;
on objects purchased after January 1, 2014.

In the first group, the main tax deduction and deduction for paid interest is provided on the same object. Transferring the amount of compensation to other apartments or at home is not allowed.

But the owners who took the mortgage loan after January 1, 2014, acquire more freedom of action: they can get a tax deduction on interest, even if the standard tax deduction has already been used on another object. For example, earlier purchased an apartment at your own expense or took the usual, not a mortgage, credit. Standard deduction Received, and percentage it is not laid. Then they made a mortgage to another object. And they received the right to use the deduction of interest paid.

Example 6. The ship Vasily Petrovich in December 2014 took consumer credit In the bank, added its own funds and acquired a house for 2.5 million rubles. In March 2016, Vasily Petrovich took a mortgage loan and bought an apartment for 5 million rubles.

Standard deduction ship V.P. In the amount of 2 million rubles already received for the house in full, so he will not receive a deduction apartment. But interest paid for the mortgage, it can submit documents for tax reimbursement within 390 thousand rubles: 3,000,000 (maximum deduction amount) * 13/100 (percentage of income tax) \u003d 390 000 (maximum tax return value).

Documents for the deduction of Mortgage 2017

Standard deduction on a mortgage loan consists of two parts: the main deduction and deduction on the interest paid for the loan. First, documents are issued on the main deduction. And only when it is paid, you can apply for a reimbursement of interest costs.

Documents for mortgage tax deductions:

a statement of an arbitrary form for the provision of tax deduction;
filled form declaration;
certificate of income received and paid taxes in form;
identity card (passport);
treaty S. financial Organizationissued a mortgage loan;
a document confirming the fact of acquisition or building a housing;
certificate of ownership of acquired or built housing;
bank certificate about the amount of interest paid for mortgage;
the bank account number with all the details on which the applicant wants to obtain the amount of compensation.

If the owner of the housing chooses the way to return the tax through tax authoritiesThe entire list of documents must be submitted to employees of this service at the beginning of the year following the reporting. So, if the documents are collected in 2016, they are submitted to the Tax Inspectorate at the beginning of 2017.

This is necessary in order for the documents to be fully reflected all the necessary information over the past year. Information should be collected for the period from January 1 to December 31 of the reporting year.

In addition, the tax inspectorate employees are checked by the data of the declaration and certificates of income with numbers filed by the employer for last year. After a thorough check, the amount corresponding to the tax paid for the year is reimbursed by the applicant.

Example 8. Form 3 NDFL sum Reimbursement for 2016 is 150,000 rubles. The applicant has been kept from the applicant this year and transferred to the budget 110,250 rubles of income tax (wage). He does not have other income.

The tax inspection workers according to these documents lists 110,250 rubles to the applicant, just as much as he paid the tax. The remaining amount of 39750 rubles can be transferred to the next year (150,000-110 250 \u003d 39750).
Only after the entire amount of the main deduction is paid, you can apply for a tax reimbursement on the mortgage loan.

Now consider how to get a deduction on the mortgage. The tax inspectorate documents for mortgage deductions are presented are the same, except for bank accounts, certificates of income and declaration.

The statement to the provision of deduction also does not indicate the account whereby the money needs to be transferred, and please give a notice of the right to receive deduction at the place of income. Based on this notice of the employer's accounting, it will not hold a tax in the amount of 13 percent from the applicant's wages of 13 percent until the amount of non-taxes does not reach the amount of the tax reimbursement specified in the notification.

Example 9. Ivanov S.I. Provided a notice to the accounting department for the right to receive a deduction in the amount of 150,000 rubles on January 12, 2017. Tax deduction when buying in a mortgage for Ivanov began to apply from wages for January. With his wage in 65,000 rubles it will look like this:

january: 65000 * 0.13 \u003d 8450 (150000-8450 \u003d 141550 remained);
february: 65000 * 0.13 \u003d 8450 (141550-8450 \u003d 133100 remained);

To obtain a tax notice, it is not necessary to wait for the end of the calendar year. Documents can be passed any month.

Dear users, In the comments to the articles, the answers will be published only on issues related to the text of the article itself. If you want to get an answer to a question about your particular situation or you need help perhaps, please contact.

In many situations after buying housing, citizens of Russia have the right to compensate for part of the funds spent, guided by tax legislation Russia. But not all people have information that they also have the right to return personal income tax with percentage of mortgage loan. To understand how to get a tax property deduction and what efforts it will be necessary to attach, you should consider a similar question in the details.

Who has the right to compensation

First you need to know what is the tax deduction. We are talking about reducing the taxation of all taxpayer income from which it is paying NDFL. Accordingly, in the event that a person does not make deductions from its income, he will be able to claim this privilege. In a situation where a citizen receives a salary that is divided into the official and "in the envelope", it will be able to receive a deduction only from the official part.

Also, not only people who have citizenship of the Russian Federation can also take advantage of this benefit, but also citizens of other states that have issued permission to work in Russia. A prerequisite for citizens of other states is the requirement of their stay in the territory of the Russian Federation at least 183 days a year, that is, they must be residents.

Many individual entrepreneurs Interested in the question, and can they use this right on a similar privilege. If private business people are regularly deducted to the budget of NDFL countries, then no obstacles for the design of deduction will arise. But entrepreneurs who use a simplified tax system use a patent or pay imputed tax, will not be able to obtain this benefit.

Features of mortgage lending

Acquisition of residential area with mortgage lending and payment on it allows a citizen to return income tax from percentage of mortgage.

In such a case, benefits implies several payments:

Basic deduction. Absolutely similar standard payment When purchasing residential property. The maximum is 13% of 2 million rubles, regardless of the cost of acquired residential real estate. Issued after the property registration. A package of certain documents is submitted to the tax authority, after which the owner receives the owner cash.
Percentage tax Under this implies a return of 13% of the percentage of the mortgage loan actually paid. The maximum amount in this situation is 3 million rubles, the property benefit should not exceed 360 thousand rubles.

Thus, the buyer took advantage mortgage lending, has the ability to get cash in both cases. The maximum amount will achieve a total of 650 thousand rubles.

It is worthwhile that the right to receive a deduction of mortgage percentage arises at the time of the right to the right to the main compensation. The benefits are allowed to include all paid interest even in the case of a mortgage loan for a year earlier than getting an act of acceptance and transmission.

The limitation period for returning income tax from percentage of mortgage is absent. You can get money at any time. However, the period for which the amount of payment is calculated is remained by three years.

The payment of property deduction for mortgage per mortgage is possible in the event of a full repayment of the loan. If a citizen continues to pay a mortgage, the return is carried out annually at a rate of 13% accrued in the amount of interest.

It is worthwhile that if the returned amount of money is less than the maximum, then the unpaid residue burns.

In the case of refinancing a mortgage loan in another bank, a person has the right to receive deduction from interest and one, and on another contract. An important is the mark in a new document mark that it is issued for refinancing.

Where to contact

To make a return of income tax a citizen can contact several instances:

Tax service at the place of registration,
Official site FTS,
Multifunctional Center.

Tax inspectorate is engaged in all financial issues related to cash payments. Initially, it is necessary to submit a declaration of 3-NDFL form and a refund property benefits. After confirming the right to return, the package of additional necessary papers is issued.

When contacting IFC, a completed form of a 3-NDFL declaration is applied, and then the necessary documents. It is worth noting that a person can use the services of any center across the country in view of the fact that they are not tied geographically.

FTS allows you to issue a request for a refund from the mortgage interest yourself, submitting an application through an online office. To take advantage of this service, the taxpayer must have a login, password and electronic signature on the tax service website. Get a login and password is allowed in any FTS branch. This will require you to provide an identity and INN certificate. After receiving the required data, you need to go to the official website of the tax service and by selecting the desired tab, get an electronic signature. At the end of the steps associated with registration in personal Cabinet, Taxpayer needs to fill in the declaration and download scanned copies of the required documents.

Required paper

A package of certain documents required to obtain compensation for percentage of mortgage loan are submitted to the State Tax Inspectorate (GNIS). The following paper should be provided:

Declaration in the form of a 3-NDFL over the years of working activities,
Certificates of form 2-NDFL from the accounting of income and income tax deductions for the working period,
Employer's passport
Compensation recipient bank account number
Documents on the living area confirming the right of ownership - original and photocopy,
Financial documentation confirming the payment of interest on mortgage,
Certificate from the bank with information about the percentage paid for the tax service,
Payment schedule - it is written by a bank employee,
Treaty of mortgage lending.

Declaration in the form 3-NDFL Help form 2-NDFL passport Documentation on payment of interest on mortgage
Bank account number of the recipient Certificate of registration Mortgage Treaty Payment schedule

When buying residential real estate in collaborative ownership, spouses must provide additional papers:

Marriage certificate,
The application for how the ownership of property will be distributed.

All documents must be correctly decorated. One error can cause refusal to return the property compensation. If you independently fill the blanks difficult, you can contact special services that make up these papers.

How to get a

Money can be obtained in two ways - through the tax service either through the employer. The choice of the method remains behind the owner of the property and depends on the amount and urgency of the return. You should consider both methods in more detail.

Tax inspectorate

For return property tax Percentages should be submitted to the tax service the necessary papers described above. It is worth understanding that the documents are better to bring personally. If an error will be detected in the posts sent by mail, then the registration of the tax return can delay for a while. In this case, a citizen who submitted documents will be invoked personally for making changes and corrected errors.

Checking forms and copies is carried out within 90 days. After accepting a positive solution, funds are transferred to the account of the owner of housing for 30 days. Some tax authorities do not inform a person about a positive decision, but simply translate compensation. The notification is sent in the absence of information on the recipient's bank account in the inspection.

In the case when experts from the FTS take a negative decision and the taxpayer disagree with it, then in such a situation a citizen has the right to appeal this decision in accordance with the legislation of Russia.

Through the employer

Return of property tax with percentage of mortgage can be carried out through the employer. This method is convenient when full repayment loan. The tax inspectorate does not transfer any means to a person, but accounting at the place of work does not render income tax From his wages. This technique has its own specifics and features:

No need to fill out tax returns,
No need to request certificate of income and income tax payments,
Money from the tax service are not transferred,
In the accounting department issued an application for obtaining property deduction at the expense of the NDFL held from the employee.

According to this methodology, the return of tax from percentage of mortgage is permitted per year to acquire residential real estate.

Who has no right

There are several categories of citizens who do not have the right to receive property compensation with percentage of mortgage:

Non-working retirees
Persons who have ever seen the right to this type of property deduction;
Businessmen working on special tax regimes
Women in maternity leave.

As for non-working retirees, there is one exception to which they can take advantage. This privilege lies in the fact that this category of the population may submit documents for the return of personal income tax for three recent yearswho preceded their retirement. If the amount of interest is exceeded by NDFL for these 3 years, it will not work more under the law. But with having official work Pensioners S. Problems return of NDFL In most cases, it does not occur. Working retirees have the opportunity to get a property deduction by a combined way.

The first part of the payment can be issued in the last three working years before retirement. To do this, it will be necessary to submit a declaration of income for those years for which the citizen seizes the desire to return its taxes.

The second part of the deduction can be issued at the employer on the same rules that operate for all working citizens.

As a result, after the completion of all actions related to the design of documents, you can return a very considerable amount that was spent on the payment of interest on the mortgage loan.