The questions from "How to return the tax with the purchase of an apartment through public services and in the event of a mortgage?" many concerned citizens who have decided to buy a property. So it makes sense to consider opportunities to implement such initiatives.

How to return the tax with the purchase of an apartment

Initially it is necessary to understand the fact that this procedure is possible and fully consistent with the content of the legislation of the Russian Federation. According to the tax code the owner of the apartment after purchase, you may return an amount equal to income tax (13 %).

How to return the tax with the purchase of an apartment: advice

This is explained by the fact that Russia is not taxable purchase their own homes. But it's not all that can expect the owner of the purchased property. Provided that the object was purchased with a mortgage, subsequently it is possible to return 13% of all interest that was paid.

So the question "How to return the tax with the purchase of an apartment in the mortgage?" is also relevant. It is important to remember that the deductibility makes sense to consider the case when the new owner of the house or apartment has officially declared income, which are stable contributions personal income tax.

In the absence of such income to obtain the deduction will not be easy. It's true for pensioners. Return of income tax will come in if the apartment is purchased from immediate family.

Who has the right to use the personal income tax return

Before considering information on how to return the tax with the purchase of the apartment, it is necessary to highlight those categories of citizens who are not. We are talking about the following groups of people:

– those who are under the age of 18

– people receiving various social benefits

- those who do not have a permanent job;

pensioners and students (if they do not have other types of income)

– citizens who have purchased housing with others.

It should be noted that in the case of pensioners there are certain exceptions. About them will be discussed below.

How to return the tax with the purchase of the apartment pensioner

Although initially the opportunity in the law does not provide for there are certain possibilities to find a compromise.

Under current law, those taxpayers who receive pensions, are unable to use tax deductions in the current reporting period. However, there is a possibility of the transfer of the deductions in the previous tax periods, but those should not be more than 3. moreover, they must be preceded by the year in which property was acquired.

This means that you can get a refund of the money spent on the payment of tax, for the period when the pensioner was working. But this is real only in the case if it purchased an apartment for 3 years after retirement.

For example, the seniority of the individual citizen were completed in 2012, and real property it acquired in 2014 On the basis of the above information, all he can do is return the tax that was paid in 2012 (minus 3 period from the date of purchase). But if between the purchase date and the retirement has been more than 3 years, information on how to return the tax with the purchase of an apartment will no longer be relevant, as in each of the three tax periods missing work and paying personal income tax. In other words, no tax – there is nothing to return.

Therefore, in a situation with pensioners the return of a certain amount is possible, but not for everyone.

The standard ways of tax refund

For this category of buyers as individual entrepreneurs to recover the funds possibly through the use of a common system of taxation. Thus personal income tax must be paid in full.

With regard to the tax refund, they are only two:

– termination of deductions personal income tax on income until it is exhausted, the amount of compensation

– payment of the 13 % government new owner of the property.

Understanding how to return the tax with the purchase of the apartment at the same time, should pay attention to the procedure for obtaining financial compensation. The essence of this process is reduced to the filing of certain documents at the end of the year during which the purchase was made. We are talking about the following documentation:

– application for compensation

– Declaration, filled in according to form 3-NDFL

– copies of documents confirming ownership of the specified object property.

If an individual chooses a tax withholding option, then he needs to apply for a deduction to the company where he officially works.

And figuring out how to return the tax with the purchase of an apartment, this notice should be paid special attention. The fact that you can only get it with the tax office. For this you need to write a letter of request and attach the documents establishing the right to property.

When this procedure is successful, the organization will be able to pay wages without deductions on the personal income tax. This will continue until, until is exhausted the entire amount of the overpayment (13 %) is exhausted. If you have to deal with multiple employers, then the notification will have to take each of them separately.

Refunds mortgage

When the property was acquired on credit, income tax refund possible, you only need to correctly approach the situation. In this case you will also need to submit documents to the tax office, but their list is somewhat broader.

In this situation, the positive fact is that the loan recipient has the right to compensation 13 % as from tax, and from interest rate mortgages. To take advantage of these opportunities it is necessary to submit to tax inspection the certificate will contain data about monthly loan payments.

Gives her the credit institution that provided the mortgage. To display all amounts in the certificate must be used rubles. This document allows the tax to determine the monthly payment for principal repayment and the amount you need to pay to repay the interest.

The procedure in the decree

For many the actual "How to return the tax with the purchase of an apartment on maternity leave?". Such a situation is not rare. In this case, everything is built around the above principles: the tax refund is only possible if you consistently deduct personal income tax and officially declared income (business profits, salary).

Therefore, for the maternity leave to receive a tax deduction is not possible. Will have to wait for access to the work, and only when they start to deducted income tax, it will be possible to raise the issue of return of 13%.

A compromise is the right of the husband to demand compensation, but this is only possible if he is formally employed and is the co-owner of the acquired property.

Repayment terms personal income tax

Understanding how to return the tax with the purchase of an apartment, it makes sense to pay attention to the time within which such payment. Initially it is necessary to understand the simple fact that getting a tax refund you need to have time within three years from the date of its payment.

As an example we can cite the following situation. For example, the apartment was purchased in 2014. The law allows you to get paid in 2019. However, there is one thing. The point is that the return data will be used to pay personal income tax for the last 3 years (2017-2019). All that was before this period into account is not already taken. And if the incomes were higher and the amount of tax, respectively, were larger, delaying the submission of the application for compensation is unprofitable.

You can not get a tax refund if over the last three reporting periods, the deductions were not. So to make a decision regarding the date of issue of compensation is inclusive of all possible risks.

What has changed in terms of compensation?

All, for whom the actual subject of the personal income tax return after purchasing the apartment, you should pay attention to the fact that there have been some changes in the rules for the issuance of payment:

– There was a possibility of a return of tax deduction at purchase of several properties. Thus, the previous limit of 2 million rubles remains unchanged.

– Define the limit of the returned money is now focused on the person, not the apartment. This means that no matter how many apartments are purchased a specific taxpayer, the maximum that he can receive from the state 260 thousand rubles.


In principle, the scheme of refund of the tax deduction is pretty straightforward. Therefore, using the above principles, you can determine the chances of compensation in each specific situation. But for those interested in how to return the tax with the purchase of an apartment, if you do not work, it is worth remembering a simple rule: only paid personal income tax returns for the last 3 years. This means that if deductions were not, and to compensate for nothing. But in General, the legislation gives ample opportunity to return the money that was spent on the payment of tax.