The topic of obtaining property deduction is extensive, but one of the most popular issues in it is a return of 13 percent with percent of the mortgage.
Realities are such that the purchase of an apartment forces is often impossible, you have to resort to the help of banks, therefore it is worth considering the features of this situation.
And in this article we will find out:
- which is a mortgage tax deduction;
- what amount and how many times you can return;
- what documents will be required.
Property tax deduction can be obtained if you were lucky to buy a house or an apartment (ready or at the construction stage), as well as a plot under the house. But this is not enough.
The main condition is that the Novosel must pay NDFL at a rate of 13% to the budget - it is from these taxes that the procedure for issuing a return. More information about how the amount of NDFL NDFL is clarified in.
Determining the amount to return in the case of payment of the purchase by own means of problems does not cause - 13% of the total cost of housing, but not more than 2,000,000 rubles. The maternity capital or other benefits are not taken into account if they paid the apartment. After all, these funds are not subject to NDFL. And once the income tax is not detected, it means that nothing cannot be returned.
Interesting is the situation when property is acquired using the Bank's funds. In this case, besides the percentage from the cost of housing on general conditions, it is possible to return the percentage of a loan overpayment.
Immediately it is necessary to clarify that it is possible to qualify for deduction on bank interest only at a target loan, that is, in a contract with the bank should be clearly indicated - funds are intended to buy housing.
With any consumer loan, it is impossible to issue an income tax return.
Re-deductions since 2014
Oh, a lot of noise and chaos in the minds of the citizens of the Russian Federation made a law on the possibility of obtaining a re-property deduction that entered into force in January 2014. Before that time, everything was much easier: one apartment and one loan for her. It was in such a combination that an income tax could be returned, and once in life.
The fundamental difference between the two options is also the fact that deduction from the cost of housing can be provided with several purchases (apartments) until the maximum amount to return is accumulated. The deduction from mortgage interest is made only once and only from one object. If the returned tax is less than the maximum size, the residue burns.
You can see this video tutorial or continue reading the article.
Since the owner has the right to both types of property deduction, the design always begins with the main one returns 13% from the cost of housing. Only after this amount is fully received, you can submit documents to the "Mortgage" deduction.
Maximum return to return
So, you purchased an apartment in a mortgage. Legally, property is pledged by the bank, and you pay a loan amount and interest to the lender. The taxpayer may arrange a refund since the interests that the bank go beyond the main debt.
Starting from January 1, 2014, the limitation of the maximum amount for the calculation was introduced - 3,000,000 rubles, you can get up to 390 thousand p. In the regions of our huge country, housing prices are highly different, so it is difficult to say whether the installed plank is high.
But if you took the mortgage until 2014 and want to return an income tax on the paid interest on it, then the size of the maximum return amount is not limited: if you paid percentage of 5 or 10 million rubles, then you have the full right to return 13% of this amount Fully.
Example. In Nizhny Novgorod, a two-room apartment can be purchased for 3 million rubles. If you take a mortgage with an initial contribution of 600-700 thousand rubles. For 20 years, the total overpayment amount will be more than 4.5 million rubles. Thus, you will not even be able to make a deduction completely from 2014 for all interest, and you can return only 13% of 3,000,000 rubles. \u003d 390,000 rubles.
But if this event was until 2014, it would be possible to return the tax from all percent, regardless of the amount.
Another limitation of the maximum possible payment is associated with the size of the income tax paid by the owner for a certain period. So, if we submit documents to return 13% in 2015, in fact we will not get more than paid NDFL with salaries for the specified year. For this reason, draw deductions at the cost of housing and in mortgage interest is more profitable in different tax periods.
In order to make the right to use the right of property deduction as efficiently as possible, you can order individual advice or filling the 3-NDFL declaration. Fabulous prices, result - real.
Procedure for registration
Tax refund is carried out only after the actual payment of interest by the Bank.
Suppose you are buying an apartment in the mortgage in 2014. Submit documents to deduct interest on mortgage you can not earlier than 2015, and you will apply only to the actual last year's overpayment.
In 2016, you will submit documents again by issuing deduction percentage paid in 2015. So it will be so far until the amount reaches the maximum 3,000 000 p. In order not to refer to the tax annually, you can wait time and submit documents to deduct percentage immediately for several years, the period is not limited by law.
Example. Let some of the mortgages P.V. I bought an apartment on credit in 2012 and has already received a property deduction for it: 13% of the cost paid. And since 2012, he pays interest on the mortgage of 50,000 rubles annually. In this case, mortgages can return 6,500 rubles each year. \u003d 50 000 * 13%.
But you can do differently. If today, for example, 2016, then over the past 4 years (2012, 2013, 2014, 2015) was paid percentage of mortgage loan 200 000 rubles. \u003d 50 000 r. * 4 years. And our mortgages may submit one 3-NDFL declaration for 2015, where all last year's payout will include. In this case, it will be time to return 26,000 rubles. \u003d 200 000r. * 13%.
So you have a choice: or annually receive payments on mortgage percentages, or accumulate for several years a certain amount, and only then return it through the tax inspectorate. The paid amounts of mortgage are not burned, that is, there are no restrictions on the timing of their return.
Comment. There is another possibility of returning the tax not at the same time, but with help. After contacting the Tax Inspectorate, you receive a notice of the right to property deduction indicating the award summary. This document is applied at the place of work, and from the moment of writing the application, the income tax with the salaries is not subtracted until the required amount is accumulated. The only difference in the documents is not necessary to submit a declaration of 3-NDFL.
For the design of the property deduction, you need to contact the tax inspection at the place of registration with a standard package of documents: Apartment purchase agreement and the act of receiving property, receipt of payment for payments, certificate of taxes paid.
Return 13% with a overpayment on a mortgage agreement may be a great help for natives. The marked loans are taken on large sums and for a long time, and tax legislation proposes to take advantage of material support.
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