Get tax on the sale of the apartment. Property deduction on the sale of property. The procedure for obtaining a deduction

Real estate transactions, although they happen infrequently in the life of an ordinary citizen, it is always important to know the answer to a logical question: is it necessary to pay tax on the sale of an apartment? And also when selling other residential properties and land plots.

Many people believe rumors and their guesses, which is why the amount of tax to the state treasury when selling property in the event of an illiterate execution of the transaction can significantly increase. Therefore, it is important to correctly apply the tax deduction when selling an apartment for less than 3 years of ownership.

When a home is sold, money flows from buyer to seller. By law, this is equivalent to income, from which 13% must be calculated (for non-residents 30%, the deductions and benefits listed below do not apply to them). However, the tax on the sale of real estate will depend on many factors.

Such properties have a certain “past” and, as will be seen below, their implementation is more transparent for the tax authorities. There are several key points by which one can confidently understand: whether the tax is taken on the sale of an apartment in this or that case.

Property tenure

In 2016, the Tax Code on the sale of residential real estate was. The law now divides all sellers into 2 groups depending on the date of ownership:

• those who had ownership rights before 01.01.2016;
• those who became the owner of real estate after 01.01.2016.

The taxation of individuals for the first group of citizens has not changed: if a person has sold an apartment that has been owned for more than 3 years, then he can sleep peacefully with regard to taxes: he will not have to pay anything. Moreover, the amount of the transaction is not important.

But for the second group, this period will now be 5 years. This is exactly how much a new owner of real estate will need to expect in order to be able to sell his home without any tax payments.

However, the previous rule of 3 years remains for those who acquired real estate after January 1, 2016, provided that the apartment was transferred to the owner in one of the following ways:

• registration of privatization;
• through inheritance and donation from (spouses, children, grandchildren, brothers and sisters);
• as a result of the transfer of real estate under a dependent life annuity contract.

With other options (donating to a son-in-law from a mother-in-law, receiving an apartment upon divorce, etc.), exemption from personal income tax when selling real estate will be only if it has been owned for more than 5 years.

Example 1... Bunsha I.V. bought a two-room apartment on 03/01/2014 in the secondary market and sold it on 03/28/2017. The period of ownership over 3 years, the ownership right arose before 01.01.16. Consequently, there is no tax on the sale of the apartment. And there is no need to report to the tax office about this transaction either.

Example 2... Miloslavsky Zh.I. received an apartment by dedication in April 2016 from a cousin and a year later sold it. With this option, one should not count on "concessions" from the state: firstly, the period of ownership of real estate began after 01/01/2016, and secondly, the transaction took place between distant relatives.

But whether a tax is levied on the sale of such an apartment also depends on the value of the property and the possibility of applying deductions. Full tax exemption of 13 percent for such a transaction is possible when the apartment is sold in April-May (it depends on the specific date) in 2021, that is, in 5 years.

Legal ways to reduce personal income tax

What can be the tax deduction for the sale of an apartment less than 3 or 5 years of ownership? You can legally reduce the amount from which the tax on the sale of an apartment is calculated using one of the benefits:

1. property deduction of 1 million rubles;
2. documented expenses for the purchase of this residential property.

The first option is used more often when the apartment was inherited or donated, that is, there were no costs for its acquisition or they were minimal. And also if the value of the property is less than 1 million rubles, since in such transactions the tax deduction on the sale of an apartment will completely cover the profit received.

When two or more residential properties are sold by one owner within 1 calendar year, the deduction limit of 1 million rubles applies in total for the entire housing, and not for each facility separately.

The second option is more suitable when the documents for the purchase of an apartment from the previous owner have been preserved. This amount can be used to reduce the taxable base. When a person sells an apartment at a price less than that for which he bought it, then there is no profit from the sale of the apartment. This means that there will be no income tax. If the object was sold at a price higher than that for which it was purchased, then the difference will need to pay 13%.

When several properties are sold, a person must provide documentary expenses for all, if he chooses this benefit option. Or he can reduce the home sales tax to zero through a deduction benefit, but applies to all properties.

To use confirmed expenses in relation to one apartment, and in relation to another - deduction of 1 million rubles. in one calendar year is not allowed.

It is also worth noting that certain categories of citizens (disabled people, Chernobyl victims, WWII veterans, etc.) in some regions have the right to additionally reduce the tax base for personal income tax by 10,000 rubles.

Example 3... Timofeev A.S. purchased a one-room apartment in June 2015 for 1.4 million rubles, and in September 2016 sold it for 1.5 million rubles. The documents for the purchase of the property have been preserved. The apartment was owned for less than 3 years, and personal income tax will be charged upon its sale.

In this case, it is more profitable to use the benefit in the form of confirmed expenses for the purchase of an apartment. The base for 13% tax can be calculated as the difference between the selling price and the purchase price of 1.5 million - 1.4 million \u003d 100,000 rubles. And 13% is taken from this amount: 100 thousand * 0.13 \u003d 13,000 rubles. When using the benefit in the form of a standard deduction, the amount of personal income tax will be greater (1.5 million - 1 million) * 0.13 \u003d 65,000 thousand rubles.

Example 4... Salmina E.T. in May 2014, as the only daughter, she received an apartment and a room in a hostel by way of inheritance from her father. In October 2016, she sold both objects: an apartment for 1.2 million rubles, and a room for 850 thousand rubles.

To reduce personal income tax Salmina E.T. can only use the tax deduction for the sale of an apartment and a room, that is, for two objects in total. The tax base is calculated as the sum of proceeds for all objects minus the deduction: (1,200,000 + 850,000) - 1,000,000 \u003d 1,050,000 rubles, and the personal income tax itself will be 1.05 million * 0.13 \u003d 136,500 rubles ...

The price of the sold apartment and the cadastre

The seller should be aware that the price of an apartment specified in the sales contract (the tax authorities focus on it) must reach at least 70% of its cadastral value. This norm is enshrined in the Tax Code. Over time, it is planned to gradually increase this percentage.

The purpose of the innovation: to prevent tax evasion by indicating an underestimated amount of the transaction: after all, before the parties could register any number in the agreement. In this way, some "enterprising" realtors easily solved the issue of how not to pay tax on the sale of an apartment.

Now, if the tax inspection reveals the fact of understating the price, then the calculation of personal income tax and possible deductions will be carried out exactly from 70% of the cadastral value of the apartment. You can find out it in the cadastral chamber at the location of the object or on the Internet on the Rosreestr website.

Example 5... Astafiev A.N. received in January 2019 a donation apartment from his mother and a month later sold it, indicating the amount of 980 thousand rubles in the contract, but in fact received from the buyer an additional 430 thousand rubles. against a receipt marked "inseparable improvements". It would seem that the apartment is sold, the property deduction is 1 million rubles. will cover all profits, and the question of whether you need to pay tax has been resolved, since personal income tax is 0.

But when checking, the tax authorities will find out that the cadastral value of the property is 1.85 million rubles, therefore, the minimum sale price of such an apartment is 1.85 * 0.7 \u003d 1,295,000 rubles. As a result, A.N. Astafyev, nevertheless, will have to pay the state income tax in the amount of 38 350 rubles. \u003d (1,295,000 - 1,000,000) * 0.13.

Sale of shares

Conditions affecting the amount of tax on the sale of apartments are also applicable to the sale of shares in them. But there are nuances in using a deduction. When an apartment is sold as one object under one contract, and it has several owners, then the deduction of 1 million (if applicable) is distributed in proportion to their shares.

For example, if there are 4 owners, then everyone can only count on a benefit of 250 thousand rubles. This is most often the case.

Example 6... Two brothers each have 1/2 share in the apartment, received by donation from their grandfather. 9 months after owning the property, they sell it for 2.4 million rubles. There are no expenses for the acquisition of property, and the tax base can only be reduced by a property deduction. Its size will be 500,000 rubles. for every brother. The amount of personal income tax payable for each shareholder is calculated as follows: (2,400,000 / 2 - 500,000) * 0.13 \u003d 91,000 rubles.

However, the owners can sell their shares to one or several buyers under different agreements, and then each of them will have the right to deduct 1 million rubles. according to its share. Many people think that in this way the question is easily solved: how to sell an apartment without tax. But not every buyer will agree to go to such a deal, and the tax authorities may have questions.

Nevertheless, the sale of shares as separate objects is quite possible, in particular, when the apartment has several owners who are not related by family ties and it is not difficult to define the physical boundaries of the share.

Changing the share size

It is possible that the property is sold in its entirety, and one or more owners had one initial share in the apartment, but then increased. Whether tax is paid on the sale of an apartment in such a transaction depends on the moment when ownership of the original part of the property begins. And if during the subsequent sale it turns out that the owner owned that initial share for more than 3 years, and the “additional” part for less than 3 years, then he is exempt from paying personal income tax.

Example 7... In mid-2016, his three daughters inherited from their father a four-room apartment in equal shares. In 2019, one daughter sells her share to her sisters, and six months later, the remaining two housewives sell the entire apartment. Both daughters will be completely exempt from the 13% tax, as the period of ownership of the initial shares exceeds 3 years.

There are situations when one of the owners has a stake in ownership for more than 3 (in the future 5) years, while others have received their shares recently. If the price of real estate is high and there are no expenses for its acquisition, then the tax on the sale of an apartment can be reduced by specifying the distribution of income in the contract: most of it will go to the "old" owner, and smaller portions to the "new" owners.

Example 8... Father, his brother and son are selling the apartment for 2.8 million rubles. in December 2019. The father has owned 8/10 shares since March 2014, that is, over 5 years. The brother and son became the owners of 1/10 of the shares in April 2019. The owners distributed the profit from the sale of the property as follows: to the father - 2.6 million rubles, and to the son and brother - 100 thousand rubles each.

The father is completely exempt from personal income tax, and for other sellers, the property deduction in proportion to their shares will be 1 million rubles. * 1/10 \u003d 100 thousand rubles. to each. This amount will completely overlap the profit received, and the income tax will be zero.

Sale of private houses and land

Owners pay as much interest to the state treasury from the sale of houses as they pay to apartments - the tax is 13%. All provisions on periods of ownership and benefits apply to this property as well.

But the owners of such property often ask themselves: is it possible to reduce the income tax on the sale of a house with a land plot under it? Indeed, in fact, these are different real estate objects. However, it will not be possible to sell a house without land, so the owner sells everything together, although when selling the contract, the cost of each object is usually prescribed separately.

House sales tax will be calculated on the amount received from the sale of the house and land minus the deduction. That is, a property deduction of 1 million rubles. (if the seller chooses this exemption option) applies to both properties together, and not to each separately.

The tax on the sale of the house will be lower if the land has been owned by the owner for more than 3 years (in the future 5). This situation often happens when a land plot is first bought, and only then a dwelling house or summer cottage is built on it, after which they are sold. The calculation of the period of ownership of a residential building will be from the moment of registration of title documents, that is, when the housing is built, and not when construction has begun.

A situation is possible when a land plot and an unfinished building or outbuildings are sold. These objects no longer belong to residential real estate, which means that the deduction of 1 million rubles. does not apply to them. With such a sale, according to the law, the owner can take advantage of a deduction of 250 thousand rubles. in relation to all other property.

Example 9... Yakin K.S. acquired in February 2018 a land plot worth RUB 810 thousand. and was going to build a house. However, he decided to sell the unfinished object in July 2019. He received income from the sale: 920 thousand rubles for the land. and for the structure 335 thousand rubles.

With regard to the land plot, you can safely apply a privilege of 1 million rubles, and it will completely cover the income received, but for an unfinished house, the deduction will only be 250 thousand rubles. Consequently, payment of 13% of the tax will be (335,000 - 250,000) * 0.13 \u003d 11,050 thousand rubles.

Sale of apartments in new buildings

In the primary market, the same conditions and benefits apply as for secondary housing. How much is taxed on the sale of an apartment depends on the time of ownership, purchase and sale prices.

The only difference is that an apartment can be sold under a contract of assignment of rights of claim (cession) before registering it in ownership. In this case, its cadastral value is unknown and the tax authorities will start from the price specified in the contract.

Therefore, if a shareholder sells housing at a price not higher than that which he bought from the developer, then the question of how to sell an apartment in a new building without tax for the seller is successfully resolved. Another thing is that the choice of objects for such transactions should be more careful.

When to pay personal income tax

The deadline for paying the tax (if it is calculated) after the sale of the apartment and other property is until July 15 of the next year, after the transaction. You need to pay tax through the bank according to the details, which can be obtained both from the declaration, and by looking at them on the website of the tax office for your region.

At the same time, the deadline for the mandatory submission of the 3-NDFL declaration comes earlier: it must be submitted by April 30 in the year that follows the year of profit from the sale of property.

A tax refund on the sale of an apartment is possible if a person also buys a house in the same calendar year. In this situation, it is also possible to reduce the amount of personal income tax paid, if applied.

In order to understand whether it is necessary to pay personal income tax in the presence of several purchase and sale transactions, in difficult situations with shares and with mortgage loans, it is better to consult a specialist.

If you still have any questions, write them in the comments under this video, or rather ask in our section.

If you need personal advice or assistance in drawing up a 3-NDFL declaration, then feel free to visit our website "Tax is simple!". We work quickly and with pleasure!

Property tax deduction on the sale of an apartment is one of the types of tax deductions. It represents the right to reduce the tax charged to the state budget on the sale of real estate. The privilege can be used by individuals and legal entities. The maximum refund amount is reflected in the current legislation. Citizens often face problems when determining the amount of the deduction. In order to know in advance how to act in each specific situation, experts recommend that you familiarize yourself with the rules for calculating the benefits. Additionally, it is worth investigating when the refund is granted and who is entitled to the tax deduction. We will talk further about the features of calculating the amount, as well as the nuances of obtaining benefits.

The privilege can be used by individuals who have the status of residents of the Russian Federation. To do this, you must have lived in the state for more than 183 days. Individual entrepreneurs who have not used the sold real estate in commercial activities have a similar right. In order for the tax deduction on the sale of an apartment to be granted, certain conditions must be met.

The list of which includes:

• real estate is not used for profit;
• housing was owned by a citizen for a specified period;
• profit from the sale of premises is at least 1 million rubles.

Online tax deduction calculator

The period of ownership of the property to receive a tax deduction

Sorting out who is entitled to a deduction, a person will find out that the property must be owned for more than 3 years. This period was valid until 2016. However, subsequently, adjustments were made to the legislation concerning the provision of tax deductions. Now the term has been increased to 5 years.

However, the three-year period is still valid if the person has sold real estate that:

• was registered before 2016;
• passed to the owner by inheritance;
• donated to the current owner by a relative;
• was privatized;
• passed to the owner of the premises on the basis of a life annuity agreement.

In accordance with the current legislation, the ownership right arises from the moment of state registration and ends with the transfer of property to a third party. The fact of the transaction must be confirmed by the relevant documentation within the prescribed period.

If the property was received by inheritance, the date of opening of the inheritance is considered the moment of commencement of ownership.

Often, disputes arise when a person wants to sell a share in real estate. Let's say that initially the citizen owned 1/3 of the apartment. Then, later, he received the remaining 2 \\ 3. In this situation, not everyone knows what moment is considered the beginning of the course of the ownership term. The Ministry of Finance provides explanations regarding the problem.

Until 2014, it was reported that the period of ownership of the entire apartment must be calculated from the moment when the original share was registered. However, in 2014, the position of the Ministry of Finance changed. To date, from a share that has been owned for a period not exceeding 3 years, when selling, you need to pay tax and receive a property deduction.

Amount of tax relief

The maximum amount of the benefit is fixed by law. The taxable base can be reduced by up to 1 million rubles from the total amount of expenses that were associated with the purchase of real estate. However, they have to be documented. The costs include not only the price of real estate, but also the interest on the loan, if the housing is purchased with the money of the bank, as well as the costs of the services of a realtor and other expenses.

It is possible to use the benefit in a fixed amount when the citizen cannot document the expenses incurred, or their amount is less than 1,000,000 rubles. In a different situation, it makes sense to reduce the amount of taxable income by the amount that was actually spent on the purchase.

Calculation of income tax if the exemption is used

Before you can receive a tax deduction for the sale of an apartment in 2019 and return part of the funds, you will need to make a number of calculations. In particular, experts recommend that you independently determine the amount of income tax when using the exemption.

If the refund is provided in a fixed amount, the calculation will be carried out according to the following formula:

Personal income tax \u003d (The amount received during the sale of the apartment is 1,000,000 rubles) * 13%

If expenses incurred by a citizen are taken into account, the calculation scheme changes. It will look like this:

Personal income tax \u003d (Income-number of confirmed expenses) * 13%

Thanks to the changes that came into force in 2016, possible speculation with real estate was curbed. Now, if an amount of at least 1 million rubles appears in the agreement, this does not allow a person to avoid paying tax. If the income from the sale of real estate that was acquired in 2016 is less than the cadastral value multiplied by a factor of 0.7, the tax calculation scheme will also change. To determine how much money will have to be given to the state, the following calculations have to be made:

Personal income tax \u003d (Cadastral value of the premises * 0.7) * 13%

It should be borne in mind that the subjects of the Russian Federation have the right to independently set the period of ownership of real estate and the coefficient.

It's easier to understand how tax deductions for the sale of real estate are calculated using a ready-made example.

Let's say a citizen sold an apartment in 2015. The property was purchased a year earlier. The premises were sold for 3,955,700 rubles. In order not to pay tax, the citizen indicated in the contract the price of real estate 950,000 rubles, and the rest of the amount was issued on receipt. The cadastral value of the premises was 3,100,000 rubles. Despite an attempt to evade payment of deductions in favor of the state, the citizen will be obliged to pay 282,100 rubles in tax. The amount was obtained by the following calculations: (3,100,000 * 0.7) * 13% \u003d 282,100 rubles.

If shared property is being sold

Real estate can be jointly owned. This will also affect the peculiarities of obtaining a deduction. Its amount is distributed between the spouses. The action is carried out on the basis of an application. If the document has not been drawn up, the default deduction due is distributed in equal shares.

If there was a sale of property that is in shared ownership, the provision of a deduction will be made in accordance with the size of the share of each owner.

The discount for the sale of an apartment is allowed to be used at least every year. This feature is radically different from the tax deduction when buying an apartment, which is available for use only once in a lifetime. However, there are a number of limitations. If a person has sold several objects at once during the year, the refund will be provided only for one of them.

Tax deduction process

In order to receive a property deduction when selling an apartment, a citizen will have to follow the procedure.

In particular, the person must:

• Submit a declaration. The document is drawn up in the form of 3-ndfl. The paper must be sent to the Tax Office at the place of residence or stay. The latter is possible only in cases specified by law. The declaration must be submitted by April 30 of the year following the period for which the property is sold.
• Prepare an application for a deduction. It must be executed in accordance with the rules.
• Pick up documents confirming the fact of the sale of the apartment and its purchase, if the return is declared in the amount of expenses that were incurred during the purchase process.
• Pay tax in accordance with the approved entitlement to the benefit.

Having studied the size and features of obtaining a deduction when selling an apartment, a person will find out that the benefit is reusable. The law allows you to use it every year. Non-residents of the Russian Federation are not eligible for a refund. An application for a reduction in the tax base for the sale of an apartment will be rejected even if the person has had ownership of the property for less than 5 years. The law makes it possible to reduce the income received from the sale by the amount of expenses that had to be incurred when buying an apartment, or by 1 million rubles, if there is no documentary evidence of the fact of the expense.

Last updated June 2019

Almost any income is subject to taxation. What tax on the sale of apartments should the owner pay? Income tax or as it is correct - personal income tax. All real estate owners need to know that home sales are not always taxed:

• If the apartment has been owned for more than 3 years (from 2016 - 5 years) - tax exemption.
• Sold cheaper than purchased (but more than 70% of the cadastral value), then you don't have to pay anything.

Tax rate

Individuals pay income tax on all their income. The sale of residential premises is directly related to personal income tax. Tax rates:

• For residents - 13% (from sales income);
• For non-residents - 30% (of the full selling price).

What is taxable?

• for property deductions (only for residents);
• expenses incurred by the owner of the apartment when he bought it.

That is, to choose from 2 options for a specific real estate object only one thing or a property deduction (1 million rubles) or the cost of its purchase.

This article will focus on the sale of residential real estate and accounting for a property deduction of 1 million rubles. (apartments, houses, privatized summer cottages, rooms, land, as well as shares in this property). Property such as garages, parking spaces, unfinished construction, cars are other property. When selling it, you can use a property deduction of only 250 thousand rubles. (cm. ).

Determining the term of ownership of real estate

How to determine if the deadline has passed after which you can sell an apartment in order not to pay tax? Almost always the countdown date is reflected in the certificate of ownership (extract from the State Register)... There are three exceptions:

• inheritance - the countdown upon receiving an apartment in inheritance begins from the date of death of the testator.
• cooperative - the day of payment of the last share or signing of the transfer deed. This is the date of transfer of the title to the apartment from the cooperative to the owner.
• if the property was registered before 1998, no certificate was issued for it. The documents of that time are taken into account (purchase and sale, certificates of the BTI, etc.).

Some situations have their own nuances, for example:

There were several owners of the apartment... One of them buys out all the shares and becomes the sole owner of the property. Should he pay tax if at the time of the sale of the apartment less than 3 (5) years have passed since the purchase of shares? No, since the change in shared ownership does not matter. If more than 3 (5) years have passed since the initial date of registration, you do not need to pay personal income tax.

Owners of private houses can complete their construction... Is it necessary in this case to pay tax on the sale of real estate if the completed part of the home has been owned for less than 3 (or 5) years? If the outer boundaries of the house were changed (amendments were made to the cadastral plan), then personal income tax will have to be paid.

Sale of an apartment purchased before 2016

If you sell real estate earlier than 3 years after the registration of the property and make a profit, then the income received will be subject to personal income tax. To reduce the amount of tax, you can use:

• The deduction is one million rubles. The seller of an apartment that has been in ownership for less than 3 years has the right to receive a deduction of 1 million rubles only once in the tax period (per year). That is, when selling 2 or more objects per year, it can only be used for one.
• The cost of purchasing it - that is, the tax is paid on the difference between the income from the sale and the initial acquisition cost of the property.

Example 1: The apartment was sold for 10.6 million rubles, bought for 8.4 million rubles, personal income tax can be calculated in two ways, the second option is more profitable (the owner has the right to choose the option for calculating the tax that will be most beneficial to him):

• (8.4 - 1) x 13% \u003d 962,000 rubles.
• (10.6 - 8.4) x 13% \u003d 286,000 rubles.

In most cases, it makes no sense to use a property deduction. As a rule, it is used if:

• housing purchase costs less than 1 million rubles (it is easier to use this deduction than to confirm purchase costs);
• the apartment was inherited (there will also be few expenses that can reduce the tax base);
• was donated by someone other than a close relative;
• sale of a donated apartment (from a close relative) in the next 3 years after the donation.

Sale of an apartment registered after January 1, 2016

Changes in taxes on the sale of an apartment in 2016 affected:

• Term of ownership of housing, in which the income from its sale is subject to taxation equal to 5 years (60 months).
• Real estate registered since January 1, 2016.
• Taxable base: The tax on the sale of an apartment is calculated from the highest amount, after comparing the contract price and the cadastral value.

Who are these rules for?

• First, the tax on the sale of apartments for individuals. SP does not apply.
• Secondly, the law applies to real estate that is not used in commerce.
• Thirdly, the innovations apply to real estate registered after January 1, 2016. For real estate acquired before 2016, tax exemption remains if the tenure has exceeded 3 years (36 months).

Example 2: The property was bought in June 2015 and sold in July 2018. Consequently, there is no need to pay personal income tax on the sale, since it was owned for more than three years.

The ownership period of 3 years remains:

However, there are exceptions. Term of ownership of real estate 3 years for subsequent sale without paying tax in 2019, remains for:

• apartments that have passed to their owners by inheritance;
• property transferred as a gift by close relatives (in accordance with article 14 of the Family Code);
• real estate registered during the end of privatization;
• property received under an annuity agreement.

Now the calculations take into account the cadastral value of real estate

Already in 2016, it is necessary to take into account the cadastral value of housing. Taxable amount - maximum amount:

• Either negotiable price;
• Or the cadastral value multiplied by a factor of 0.7.

In other words, you need to compare the price at which the apartment was sold and its actual cadastral value multiplied by a factor of 0.7. Tax must be paid on the highest of these values.

Example 3: A citizen bought an apartment in 2017 worth 5.8 million rubles, a little later he sold it for 7.3 million rubles. The cadastral value is 8.9 million rubles. If the cadastral value is multiplied by a factor of 0.7, then the amount is equal to 6.2 million rubles. will be less than the stated contract price. Therefore, income tax will need to be calculated on the contractual cost of implementation of 7.3 million rubles. Personal income tax \u003d (7.3 - 5.8) x 13% \u003d 195,000 rubles.

The cadastral value of the property must be determined on 01.01.2016. If the regional authorities did not make an assessment, then for the taxation of personal income tax, they still take the negotiated sales price. Similarly, the calculation will be made from the cadastral value.

In situations where the cadastral value of the property is less than or equal to the deduction for the sale of an apartment (1 million rubles), you do not need to pay tax, but if it was owned for less than 3 (5 years), the citizen is not exempt from filing a declaration.

Example 4: A citizen bought a house in May 2017 for 672,000 rubles, and in January 2018 he sold it for 953,000 rubles. It is more profitable to choose a property deduction:

• (953,000 - 1,000,000) x 13%) - no tax payable.
• (953,000 - 672,000) x 13% \u003d 36,530 rubles.

As before, property owners can exercise the right not to apply the tax deduction, but to pay income tax on the difference between the sale value and the original purchase price of the property, if it is more profitable for them.

Example 5: In 2017, a room was purchased for 1,300,000 rubles, in 2019 it was sold for 1,250,000 rubles. It is more profitable to use not a property deduction, but the purchase costs, then there is no tax payable (1,250,000 - 1,300,000) x 13% \u003d 0.

If the apartment being sold was donated or inherited

In this case, when selling it (before 36 months) after:

• date of inheritance (date of death of the testator);
• property registration dates (if donated).

There are no expenses for its purchase, and expenses (state duty, etc.) are not comparable to the cost of sale. Therefore, it is more profitable to use a property deduction of 1 million rubles. Moreover, you can either use a deduction or expenses. Therefore, most choose the deduction.

Example 6: The citizen inherited in 2017 and sells the inherited apartment in 2018. The estimated value was 2.5 million rubles, the cadastral value was 2.6 million rubles, he sells the apartment for 2.3 million. Since he owned it for less than three years , you need to pay tax, and the estimated (or cadastral) value of the property cannot be taken into account as expenses, since it is inherited. Compare the cadastral with the contract (2.6 million * 70%) \u003d 1.82 million. contractual above, so the calculation will be made from the contractual: (2.3 -1 million (deduction)) * 13% \u003d 169,000 rubles. And if you do not sell an apartment within 36 months, then you do not have to pay a declaration or tax.

Example 7: The mother gave her daughter an apartment in 2018 (since close relatives), but the daughter in 2019 sells the apartment for 1.8 million rubles. The tax will be: (1.8 - 1 million) * 13% \u003d 104,000 rubles.

What about non-residents?

A tax resident is an individual (regardless of whether a citizen of the Russian Federation or a foreigner) who has been in the Russian Federation for at least 183 days continuously within a calendar year. If an individual stays abroad for most of the year, then he is a non-resident of Russia.

Previously (until 2019), non-residents paid the due tax of 30% on the sale of residential space, regardless of when and on what grounds the apartment / house / room was purchased.

Now changes have been made to the tax code. And a non-resident is exempt from paying personal income tax if he owned real estate:

• 3 years - when it was purchased before 2016 (or inherited or donated by a close relative);
• 5 years- if he became the owner after 01/01/16.

However, neither a deduction of 1 million, nor a deduction when buying a home of 2 million, nor a consideration of the amount of expenses when buying it they do not apply.It turns out that it is better for a non-resident to wait 3 (5 years), otherwise the tax of 30% will have to be paid on the sale of the apartment in full.

Sale and purchase of apartments in the same year

Do I need to pay tax on the sale of an apartment if at the same time (or just in the same year) one apartment was sold and another was bought, more expensive or cheaper? Yes, if the sold apartment was sold for more than it was bought. That is, there was a profit. But if you have never used the property deduction (as a buyer, 2 million rubles), then you can reduce the tax payable this year. In this case, the owner of the property has the right to receive two tax deductions at once:

• by purchased apartmentif the right to deduction (in 2 million rubles upon purchase) has not been used earlier (or since 2014 has not been used in full).
• with a sold apartment (in 1 million rubles), if this deduction was not used in the year of the sale of the property for another object (if it is more profitable to use the purchase price, then you can use the costs of its acquisition, and not a deduction).

Property deduction of 2 million rubles when buying an apartment

When buying property, the taxpayer can take advantage of a property deduction of 2 million rubles. But in a lifetime, a taxpayer can receive such a deduction only once. When purchasing a home after 2014, if the citizen did not use the deduction before purchasing, the deduction can be claimed for different real estate objects, if one did not have full repayment. That is, to distribute the deduction for the different housing purchased.

To get a deduction when buying an apartment, be sure to:

• real estate must be located on the territory of the Russian Federation;
• it is possible to receive funds for the purchase as a loan only from domestic credit companies;
• be a resident of Russia;
• document the transaction and the level of their income.

When real estate is acquired, the deduction reduces other income received by the taxpayer (salary, sale of other taxable property).

Example 8: In 2018, a citizen bought an apartment worth 1.35 million rubles. His average monthly salary is 120 thousand rubles, and in the 2-NDFL certificate for 2018, the income was 1,440,000 rubles. He can take advantage of the purchase deduction and reimburse personal income tax in the amount of 175,500 rubles (1.35 million * 13%), and he will also have a balance (2 million - 1.35 million \u003d 650 thousand rubles), which will be transferred on other property upon purchase. When in 2019 he buys a house for 1.62 million rubles. , he can refund the remainder (at the same salary level) and return 84,500 rubles. (13% from 650,000 rubles), tax withheld in 2019 from his salary.

Deductions for the sale of one and the purchase of another apartment, if the citizen did not use the deduction of 2 million before

The tax calculation after the sale of an apartment that has been owned for less than 3 (5) years can be carried out only in one of two ways:

• Using deductions;
• By reducing income for expenses incurred in the original purchase of this apartment.

Let's consider several typical cases when a citizen sold one property and purchased another in the same year. At the same time, he has not yet used the tax deduction upon purchase (2 million rubles):

The apartment for sale was donated (inheritance) or is worth less than 1 million rubles.

Example 9: An inherited apartment was sold for 3.4 million rubles, in the same year another was purchased for 2.8 million rubles, with a deduction of 2 million the citizen did not use before: (3.4 million - 1 million (deduction upon sale)) \u003d 2.4 million - taxable base. Then 2.4 million - 2 million (deduction upon purchase) \u003d 400,000 rubles. new taxable base after receiving the deduction. The tax payable will be 52,000 rubles. (400 thousand rubles * 13%).

Example 10: The apartment was sold for 3.5 million rubles, it was bought earlier for 0.8 million rubles. Then a second apartment was purchased for 3.1 million rubles. Since the purchase price of the first apartment (800 thousand rubles) is less than the deduction of 1 million, it is more profitable to use the deduction. The taxable base for the sold apartment will be (3.5 - 1 million) \u003d 2,500,000 rubles. Then you can use the deduction of 2,500,000 - 2,000,000 \u003d 500,000 rubles, the tax will be 65,000 rubles.

If the apartment being purchased is less than 2 million rubles.

Example 11: The inherited apartment was sold for 2.3 million rubles, a new apartment was bought for 1.5 million rubles. Taking advantage of the deduction, we got a taxable base of 2.3 - 1 million rubles \u003d 1.3 million rubles. it can be reduced by 1.5 million rubles, i.e. 1.3 -1.5 \u003d - 0.2 million rubles. Here it turns out - 200,000 rubles. those. must reimburse 13% of the tax from the budget, this is 26,000 rubles. And only if a citizen receives such income this year (a certificate from the employer 2NDFL), then he will receive 26,000 rubles from the budget.

Example 12: The apartment was sold for 4.3 million rubles, it was bought earlier for 2.1 million rubles. Then a second apartment was purchased for 1.7 million rubles. The taxable base for the sale will be 4.3 - 2.1 \u003d 2.2 million rubles. We reduce it by 1.7 million rubles. 2.2 -1.7 \u003d 0.5 million rubles. From this amount, you need to pay tax 500,000 * 13% \u003d 65,000 rubles.

If the purchased apartment is more than 2 million rubles.

Example 13: In 2018, a citizen sold his old apartment for 4.8 million rubles. (bought for 3.5 million rubles), and bought a new one for 3.1 million rubles. The right to use the deduction when buying a new apartment from a citizen has not yet been used (2 million rubles):

• The first method of calculating personal income tax: (4.8 - 1 (deduction upon sale) - 2 (deduction upon purchase)) x 13% \u003d 234,000 rubles.
• The second method of calculating personal income tax: (4.8 - 3.5 (expenses)) \u003d 1.3 million rubles. Since a new apartment costs more than 3.1 million rubles, we can take advantage of the full deduction of 2 million rubles. We reduce by deduction 1.3 - 2 million rubles. \u003d - 0.7 million rubles. That is, it turns out "minus" and if the citizen's income for the year (certificate 2 of personal income tax) is 700,000, then 13% (91,000 rubles) will be returned to him from the budget. If, for example, the salary for the year was 500 thousand rubles, then the tax to be refunded will be 65 thousand rubles. And the rest of the tax 26,000 can be refunded next year.
• It turns out that option 2 is more profitable for the taxpayer.

However, some tax authorities believe that you can use only one deduction (1 million for sellers), and only then declare another (2 million for buyers). Here you can argue with the tax office. Such arguments are appropriate if a citizen sold housing, for example, in 2018, and acquired a new one in 2019, i.e. transactions were not in the same tax period. The taxpayer pays tax only on the difference of all his income and all expenses, and if the purchase and sale are made in the same year, otherwise he can use the deduction for the purchase and the deduction for the sale.

Sale of a share of an apartment

When selling a share of real estate, it is also possible to reduce the taxable base by the costs associated with the purchase of this share (proportionally). Proof of the purchase price must be submitted for verification along with the declaration. In this case, there may be several nuances:

Accounting for the purchase price of an apartment when selling a share

Example 14: in 2017, a citizen bought a share in an apartment for 2.3 million rubles, then sold it for 2.5 million. Owned shares for less than 5 years, the tax will be 200,000 * 13% \u003d 26,000 rubles.

As a rule, the share in the apartment is not purchased separately. Most often, it goes into the property together with the apartment itself, which was bought by equity holders (family). Then the expenses for the purchase of a share are either indicated in the contract of sale of the apartment itself, or determined by a simple formula (if the price of the value of each share is not indicated in the contract):

Total Purchase Cost x Share Amount \u003d Share Purchase Cost

Example 15: Spouses bought an apartment for 4, 3 million rubles, in shared ownership of 1/2 share. A year later, the apartment was sold for 4.5 million rubles. Those. the family received income from the sale (4.5 -4.3) \u003d 200,000 rubles. But everyone must submit a declaration and pay the same amount (4.5 million / 2 - 4.3 / 2) * 13% \u003d 13,000 rubles. Both husband and wife received an income of 100,000 rubles. from the sale of his share, so everyone pays tax of 13 thousand rubles.

Accounting for a property deduction of 1 million when selling a share of an apartment

When selling property in shared ownership, the full amount of the deduction (1 million rubles) can be taken into account, but should be distributed between the co-owners only PROPORTIONALLY to their shares. Since such a deduction is provided for the property, and not for each seller and not for each share. It turns out the following:

• You can use the full deduction if you sell the share separately, as a separate object (i.e., each owner sells his share under a separate purchase and sale agreement, and the buyer will receive several Certificates of ownership (agreements with each seller)), Letter of the Federal Tax Service of 25 July 2013 N ED-4-3 / 13578, Letter of the Federal Tax Service dated November 2, 2012 N ED-4-3 / 18611.
• If you sell the apartment as a single object, together with other owners (including your own share), then a deduction of 1 million rubles. will be distributed among the owners according to their share.

Example 16: A family of three is selling an inherited apartment, therefore, the purchase price cannot be taken into account in expenses, you can only use a deduction. The apartment was sold for 4.6 million rubles, each has a 1/3 share.

• Option 1: The purchase and sale agreement is drawn up alone, the apartment is sold as a single object. Each of the owners pays such a tax (4.6 million / 3 - 1 million / 3) * 13% \u003d 156,000 rubles.
• Option 2: A separate purchase and sale agreement is drawn up for each share and the buyer will receive 3 certificates of ownership (extracts from the state register). Here, each owner receives a deduction of 1 million rubles. And the tax payable by each seller will be (4.6 million / 3 -1 million) * 13% \u003d 69 333 rubles. However, this option may not suit the buyer of the apartment, as well as the tax office to regard such a transaction as tax evasion.

There are situations when one of the equity holders owns the property for more than 3 (5) years and is exempt from filing a declaration and payment of tax, the rest less than 3 (5) years and must report to the Federal Tax Service Inspectorate. Since in the contract for the sale and purchase of an apartment, equity holders can establish any other procedure for the distribution of income, i.e. not tied to the size of their shares, you can distribute most of the income around the apartment in favor of the owner exempt from taxation. And to sell the apartment as a single object, but indicate in the contract how much each share costs.

Example 17: Mother, daughter and son are selling an apartment for 1.8 million rubles. in 2018. The mother owns her 1/2 share for more than 5 years, and the children have inherited after the death of their father recently and own 1/4 share for less than 5 years. The contract stipulates that it was decided to distribute the income from its sale as follows:

• daughter and son - each for 0.333 million rubles,
• mother (1.8 - 0.333 - 0.333) \u003d 1.134 million rubles.

The mother does not pay tax, since she is exempt from payment, and the children enjoy a deduction: 0.333 million (income from the sale of a share) - 0.333 million (1 million deduction / 3) \u003d 0. There is no tax to be paid, but children have a declaration with supporting documents must submit.

There are also pitfalls here, namely the fact that when selling real estate from 2016, the tax calculation will depend on the cadastral value (at least 70%), and the tax base should be calculated in proportion to the share of owners. If the contractual value is less than 70% of the share of the cadastral value, then the calculation is made from the latter, and not the one specified in the contract.

Let's go back to example 17, if the cadastral value of such an apartment is 1.9 million rubles. Then 1/4 of the daughter's and the son's share will be 475,000 rubles each. To calculate personal income tax, the taxable amount should not be less than 70% of the cadastral, namely, not less than 332,500 rubles, here the contractual amount is 333,333 rubles, which means that the calculation is made from the contractual one, and the daughter and son do not pay tax.

When to file a tax return and pay tax

The calculation of the tax (even if it is zero), a deduction statement, the fact of the sale of property that has been owned for less than 3 (5) years must be reflected in the 3-NDFL declaration.

• Deadline for declaration - in the next year after the sale / purchase of an apartment - until April 30.
• Tax transfer deadline - if there is tax payable, until July 15th.

To save on filling out the declaration (on average, private organizations charge 500-2000 rubles for filling it out), you can figure it out on your own, there is nothing complicated. You should download the program and fill it out intuitively, see (here see how to fill in information about yourself, and put other codes):

• Income code:
  • 1510 - the contractual amount of the sale of an apartment, a house
  • 1511 - contractual amount of a share of an apartment, house
• Consumption / deduction code
  • 901 - if the property deduction is 1 million rubles.
  • 903 - if the expenses for its purchase are confirmed.

Documents attached to the declaration

Attach copies of all documents confirming the transaction to the 3-NDFL declaration:

Presentation methods:

• Mail - you can send a package of documents by mail with a list of attachments, the date of sending is considered the date of receipt of documents by the tax authority.
• Personally - you can personally (preferably).
• By power of attorney - documents can also be dropped by a representative under a power of attorney certified by a notary.
• Through your personal account on the FTS website, that is, in electronic form.

Make up a package of documents in 2 copies, one should remain with you (with a mark in the list on the acceptance of the tax), the other should be sent to the IFTS.

Personal income tax can be paid at any bank. It is better to get the necessary details in the tax office, you can also find it on the website of the IFTS or through the portal of the State Service

Consequences: did not pay tax on the sale of an apartment and / or did not provide 3-NDFL to the tax

If the tax return is not submitted on time and / or the tax payment is late (deadline April 30), the following penalties may be imposed:

• A fine of 1000 rubles - if the tax to be transferred in the declaration is equal to 0.
• Penalties: from 5% to 20% (30%) of the amount of tax payable for each month of delay, if you do not submit a declaration (up to 30%) and do not pay tax before July 15 (up to 20%, if a hard-core non-payer, then 40% ).
• Penalty interest is a daily penalty calculation starting from July 16 (see the calculator for calculating interest and penalties on the website ipipip.ru/shtrafi/).
• With a complete refusal to pay tax, the amount of which exceeds 900 thousand rubles, criminal liability occurs.

If you have any questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if there is a detailed answer to such a question, then your question will not be published.

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Almost any income of Russians is subject to income tax. Upon the alienation of real estate, personal income tax is necessarily calculated, which is then entered into the budget. Under certain conditions, the tax may not be paid at all or it may be significantly reduced by studying the nuances that govern the tax deduction when selling an apartment.

Tax relief for the disposal of an apartment and other real estate (house) - what is it? Today this means:

1. The amount of income received is reduced by the amount of the benefit - this is the most correct understanding from the point of view of the Tax Code (Tax Code of the Russian Federation).
2. The procedure for obtaining tax benefits, including issues of limitation of ownership and reduction of personal income tax, is the most common point of view.

In everyday life, the concept of "tax deduction" includes a certain procedure, the ultimate goal of which is to pay less tax to the budget, or not pay at all. The procedure, taking into account the current legislation, answers the questions:

1. How many years of ownership in a row does it take to not pay at all?
2. If the statute of limitations is not suitable, then how can you legally and effectively reduce the tax if you have already sold your apartment?

Before preparing a living space for sale, you need to look at how long it was in the possession of the seller. Then, if it is not possible to get rid of the payment due to the limitation period, you need to reduce the personal income tax using the tax deduction directly.

Who is eligible for tax relief?

The tax preference belongs to the seller, provided:

• he is a resident of Russia;
• real estate is geographically located in the country.

In the eyes of the law, a person is considered a resident if he or she is within the borders of the country for at least 183 days during a calendar year. Therefore, if a Russian citizen spent more time a year outside the Russian Federation, he is not entitled to tax preferences.

Individual entrepreneurs are also entitled to take advantage of the tax deduction, provided that the housing was not used in their trading or production activities.

How long does it take to avoid paying tax

The well-known rule "3 years have passed - you can not pay" has undergone some innovations not in favor of citizens. The tenure was extended in early 2016 by adding a list of conditions. Now, first you need to carefully look at the extract from the real estate register, namely, the date of state registration of the seller's property rights. Further, two options are possible.

1. If the date you are looking for is earlier than 01.01.2016 (that is, until 31.12.2015 inclusive), then the usual three-year period applies - you do not need to pay tax when selling an apartment when it has been owned for three consecutive years or more.

Example . Bykova L.N. bought housing on September 14, 2015, the date of state registration is September 21, 2015. A citizen will be able to sell an apartment without tax starting from September 22, 2018.

1. If the registration date is 01.01.2016 or later, then the new rules apply. It matters on what basis the seller acquired the property.

The three-year period should be counted when she:

• privatized;
• inherited;
• donated by a close relative;
• received under an annuity transaction.

The term of management for inherited property is considered from the day when the previous owner died. In other cases - from the date the record was made in the USRN about the seller's ownership.

Example. A relative of Ivanov A.B. died on January 26, 2017. According to the will, the apartment was completely transferred to the ownership of Ivanov. It was possible to register the transfer of rights to the USRN after inheritance procedures only on July 1, 2017, but the period of ownership began on January 26, 2017, and Ivanov will be able to sell the apartment without paying tax starting from January 27, 2020.

Otherwise, an extended five-year period applies. For example, when the living space:

• purchased;
• donated from other relatives, as well as friends, acquaintances;
• exchanged;

from the date of registration of the property, you need to count sixty months of continuous management, after which you can sell it without tax. So, if the living space was bought in 2016, then it will be possible to sell it without personal income tax only in 2021.

Important. The prescription of ownership is exempt from both tax and 3-NDFL. You do not need to fill out the declaration after such a transaction.

If the transaction takes place before the expiration of the minimum tenure limit, the taxpayer is entitled to apply the tax credit.

Deduction amount

The Code provides two options for property deduction when selling an apartment in 2019:

• a deduction fixed at one million rubles (1,000,000 rubles);
• expenditure - in the amount of money spent on the purchase and renovation of an apartment.

Which one is better to use depends on the desire of the seller. For example, if the income from the transaction does not exceed a million rubles, or if the documents on expenses have not been preserved, it is better to stop at a fixed amount. It does not need to be additionally confirmed with papers or statements.

If the deal is more than one million, you need to see what documents about the acquisition and repair costs have been preserved. It is only the actual costs incurred that matter, not any costs at all. If, for example, a repair contract was concluded in the amount of 450,000 rubles, and in fact the repair cost 320,000 rubles, then exactly 320,000 rubles are accepted as a benefit.

The following will help you to confirm the actual costs:

• Monetary policy between the seller and the previous owner;
• DDU with the developer;
• agreements on repair and finishing works and the development of design estimates;
• any documents confirming the payment of the above agreements: receipts, checks, receipts, bank statements;
• receipts for the purchase of building materials.

For example, if the living space was bought by the seller for 1,700,000 rubles, during the repair, 320,000 rubles were invested in it (purchase of materials, finishing work), and it was sold for 2,400,000 rubles, then you can declare the amount of purchase and repair, that is 1,700,000 + 320,000 \u003d 2,020,000 rubles.

The choice is reflected in the 3-NDFL tax return. If a fixed deduction is selected, there is no need to confirm it - it is provided by force of law. If the expenditure option is used, supporting documents are attached to the declaration.

Calculation of income tax upon receipt of benefits

When calculating income tax, you need to answer three questions sequentially:

1. How long has the seller continuously owned the property?
2. How much income was received from the transaction?
3. Which tax deduction is more beneficial?

The amount received after answering these questions must be multiplied by 13% (or by 0.13 - this is arithmetically correct). The result will be the amount of tax payable.

Question 1. How long has the seller had continuous ownership of the property?

When answering this question, you need to calculate the minimum ownership limit according to the rules outlined above. If the deadline is met, that is, the seller of the securities has been the owner for more than 3 (5) years, then the sale tax does not need to be paid, regardless of the amount.

You do not need to file a 3-NDFL tax return.

If the seller is the owner for less than the established period: less than three (deductions for apartments less than 3 years and less than 5 years); tax breaks will help reduce the amount of tax.

Question 2. What income was received from the transaction?

Income is traditionally considered to be the amount specified in the contract, regardless of the cadastral value. It is to her that you need to apply tax deductions and the personal income tax rate. This approach is permissible only if the property is registered to the seller before 12/31/2015 inclusive.

If the property is registered after 01.01.2016, it is necessary to check the sale amount with the cadastral value of the property, multiplied by 0.7 (reduction factor). Which of these figures will be greater - that must be taken into account when calculating personal income tax.

The verification algorithm is simple:

1. The first step is to order Rosreestre a certificate of cadastral value for January 1 of the year in which the sale took place.
2. Find the line "Cadastral value" in the ready-made help.
3. Multiply the indicated figure by 70%.
4. Compare the result with the contract price.

The largest of these amounts will be recognized as sales revenue.

After determining the income, taking into account the above rules, you can proceed to deducting the tax benefit from it.

Question 3. Which tax deduction is more profitable?

You can choose one of the two provided by law: fixed or expenditure. The essence is as follows - from the amount of income you just need to subtract the amount of the deduction. The result is the amount of taxable income, which must be multiplied by 13%.

The sale price must be taken taking into account the rules for determining the amount of income set out above (cadastral value multiplied by 0.7, or the price of the contract).

It is better to decide on a benefit option before selling a home. Calculation for an apartment through the personal income tax calculator will help determine which of the benefits is more profitable in a particular case.

Tax calculation formula

The universal calculation formula is as follows:

(Д - НВ) * 13% \u003d tax amount, where

D - income (from the contract or from the cadastral value);

НВ - tax deduction (fixed or expenditure).

Tax calculation by example

Initial data: the living space was purchased in February 2016 at a price of 1,250,000 rubles. During the period of ownership, it was overhauled for 285,000 rubles. There are documents for repairs. The taxpayer decided to issue a deduction for housing after selling it in June 2018 for 1,600,000 rubles. The cadastral price of real estate as of 01.01.2018 was 1,640,000 rubles.

1. How long has the seller owned the property? It took 29 months from the date of registration to the sale (February 2016 to June 2018) - less than the five years (or 60 months) required by law. The seller is unable to avoid tax on this basis.

1. How much money was received? After calculating the cadastral price, the seller received: 1 640 thousand * 0.7 \u003d 1 148 thousand rubles. The result is less than the price established by the contract, therefore, 1,600,000 rubles will be accepted as income from the transaction (as in the contract).

1. Which tax deduction is more beneficial? The seller has evidence of expenses in the total amount of 1,535 thousand rubles (1,250 thousand - for the purchase and 285 thousand - for repairs). A deduction in this amount is clearly more profitable than a fixed amount of 1 million rubles, so the seller will declare the expense model.

(1,600,000 - 1,535,000) * 13% \u003d 8,450 rubles.

Total: the amount of personal income tax to be paid to the budget will be 8,450 rubles.

Important. When the deduction is greater than or equal to the amount of income, the calculation results in a negative tax amount. In this case, you do not need to pay anything to the budget, but you still have to submit a declaration.

Features with shared ownership

If a shared-ownership apartment is sold, the sales tax is shared among all. Accordingly, the tax deduction is also divided - in accordance with the shares. At the same time, parts of the property being sold are defined in official documents - a certificate of ownership or an extract from the USRN.

This means that owners who own 1/3 have the right to receive a benefit in the amount of 1/3 of its total amount to each. If one owner owns 3/4, and the second owns 1/4, then the deduction will be distributed between them in the same proportions.

As for the common joint property (spouse), the tax deductions for the sale of a share in an apartment are divided equally between husband and wife.

Features of the sale of hereditary housing

Inherited property gives its owner a grace period of ownership, which is necessary in order not to pay tax at all. The tenure period will be 3 years in any case, regardless of whether the apartment was issued before 2016 or after.

The nuance is also in the order of determining the starting point of the term. In the case of inheritance, it shifts - the beginning is counted from the date of death of the testator, and not from the date of state registration in the USRN.

It does not matter when the property was registered to the new owner - in six months, a year or more. The day of death of the previous owner determines the required period. It also does not matter whether housing is received by law or by will, from a relative or not.

Example. An acquaintance of Karbysheva A.N. died on March 11, 2015. According to the will left, the three-room apartment was transferred to A.N. Karbysheva, and the relatives of the deceased did not receive any rights to housing. After lengthy litigation, on September 17, 2017, the apartment was nevertheless registered to A.N. Karbyshev. In this case, despite all the difficulties, the period of ownership will be calculated from March 11, 2015, and the property can be sold tax-free starting from March 12, 2018.

Features of benefits for pensioners

There are no benefits for pensioners related to paying taxes when selling an apartment, the current legislation does not provide. The pensioner's income from the sale of housing is subject to personal income tax according to the same scheme as the income of other categories of the population.

Features when selling an apartment to a relative

When selling an apartment to a relative, the seller does not have any benefits or additional obligations to the budget. The calculation of personal income tax in this case is carried out on general terms.

It must be remembered that transactions between relatives are often imaginary in nature and can be challenged by interested parties (especially in bankruptcy) in court. In addition, in no case should you use the purchase and sale of an apartment in the family circle for the purpose of cashing out maternity capital funds. This is a criminal offense.

Important. In this case, the buyer does not receive a deduction for the purchase (purchase between relatives).

Receiving procedure

The main question when receiving - is it possible to get a deduction if the apartment is sold? Do not confuse buyer deduction and seller deduction. The buyer returns the personal income tax paid to the budget, and the seller reduces the amount of tax before payment.

This means that the tax office does not return anything - the taxpayer will end up paying less on his part.

To apply for a benefit, you must:

1. Wait until the end of the year in which the apartment was sold.
2. Fill in the declaration (Z-NDFL) independently or with the help of a specialist, attach supporting papers to it.
3. Submit the package to the department by April 30.
4. Pay the tax calculated in the declaration by July 15th.

The papers must be submitted to the Federal Tax Service Inspectorate (not the Federal Tax Service) at the seller's residence address. After calculating the budget, you can request a reconciliation and make sure that no tax debts have appeared.

List of required documents

For registration you will need:

1. The most important thing is the completed 3-NDFL declaration.
2. Proofs of the conclusion and execution of the transaction (monetary policy, deed of transfer, payment documents).
3. If the expenditure option is used - proof of expenses (agreements for the purchase of an apartment, for repair, decoration, production of a project, receipts and receipts for the purchase of building materials).

Important changes in 2019

The tax deduction from the sale of an apartment in 2019 has not changed. However, it is necessary to take into account the innovations of 2016, namely:

• the minimum ownership period has changed, after which no tax is required to pay - from 3 to 5 years;
• added the grounds for the acquisition, on which the ownership period depends;
• the procedure for calculating income from sales has changed - now the contract price must be compared with the cadastral value multiplied by 0.7.

All of these features can be found in more detail above.

Conclusion

The tax deduction allows you to significantly save on tax when selling an apartment in 2019, and in some cases even exempts you from it. At first glance, the rules for applying deduction are complex, but they are not difficult to understand.

When applying for a benefit, it is necessary to understand how long the apartment was owned, how much income was received from its sale and which tax deduction is more effective in a particular situation. Otherwise, arithmetic calculations and paperwork does not take much time - therefore, the answer to the question of how to get a tax deduction from the sale of an apartment comes down to analyzing the individual situation and finding the most profitable taxation options.

Also, do not forget about what you are entitled to if the apartment was purchased with a mortgage.

You can find out more about this at a free consultation with a lawyer. Registration on our website through a consultant.

We are waiting for your questions and we will be grateful for the like and repost.

For real estate objects acquired after 01/01/2016:
Income received by a taxpayer from the sale of an immovable property is exempt from taxation (and declaration), provided that such an object was owned by the taxpayer during the minimum deadline for ownership of the immovable property or more.

The minimum deadline for owning an immovable property is 3 years for real estate objects in respect of which at least one of the following conditions is met:

1. the ownership of the object was received by the taxpayer by inheritance or under a donation agreement from an individual who is recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;
2. the ownership of the object was obtained by the taxpayer as a result of privatization;
3. the property right to the object was obtained by the taxpayer - the payer of the rent as a result of the transfer of property under a dependent life support contract.

In other cases, the minimum deadline for owning an immovable property is 5 years.

If the income from the sale of an immovable property is significantly lower than its real value (less than 70% of the cadastral value of this object as of January 1 of the year of sale), then for tax purposes such taxpayer's income is taken equal to the cadastral value of this object, multiplied by a coefficient of 0 , 7.

For immovable property acquired before 01.01.2016, as well as for other property (garage, car, etc.) - the minimum tenure period remains the same - 3 years.

Instead of applying a property deduction, the taxpayer has the right to reduce the amount of income received from the sale of property by actually incurred and documented expenses directly related to the acquisition of this property. In certain situations, this may be more beneficial than applying a property deduction.

CALCULATION OF PROPERTY DEDUCTION

1,000,000 rubles - the maximum amount of tax deduction by which the income received from the sale of residential houses, apartments, rooms, summer cottages, garden houses, land plots, as well as shares in the specified property can be reduced;

250,000 rubles - the maximum amount of tax deduction by which the income received from the sale of other property can be reduced, the list of which includes cars, non-residential premises, garages and other items.

If the property that was in shared or joint ownership for less than the minimum maximum period of ownership was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount of 1,000,000 rubles distributed between the co-owners of this property in proportion to their share, or by agreement between them (in the case of the sale of property that was in common joint ownership).

If each owner of a share in the ownership of property sold his share that was in his ownership under a separate contract of sale, then he has the right to receive a property tax deduction also in the amount of 1,000,000 rubles.

If a taxpayer has sold several properties in one year, these limits apply in aggregate to all properties sold, and not to each property separately.

If the amounts received from the sale of property do not exceed the specified limits, then the obligation to submit a declaration remains, and the obligation to pay tax does not arise.

EXAMPLE OF CALCULATION

In 2017, Kotov S.A. sold an apartment for 3,000,000 rubles, which he bought in 2015 for 2,500,000 rubles.

Since the apartment was owned by S.A. Kotov. less than the minimum maximum period of ownership, in relation to the income received from its sale, he is required to submit a personal income tax return for 2017.

When filing in such a declaration of property tax deduction, the taxable income of S.A. Kotova will be 2 million rubles, and

Personal income tax \u003d (3,000,000 rubles - 1,000,000 rubles) x 13% \u003d 260,000 rubles.

If Kotov S.A. declares in the declaration not a property deduction, but a deduction in the amount of documented expenses, his taxable income will be 500,000 rubles, and personal income tax 65,000 rubles:

Personal income tax \u003d (3,000,000 rubles - 2,500,000 rubles) x 13% \u003d 65,000 rubles.

If the property that was in shared ownership for less than the minimum maximum period of ownership was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount of 1,000,000 rubles is distributed among the co-owners of this property in proportion to their share.

If each owner of a share in the property right has sold his share that was in his ownership under a separate purchase and sale agreement, then he is entitled to receive a property tax deduction in the amount of 1,000,000 rubles as well.

EXAMPLE OF CALCULATION

N.V. Ivanov's income from the sale in 2017 of the apartment purchased in 2016 amounted to 2,100,000 rubles.

The cadastral value of the apartment as of January 1 of the current year, in which the state registration of the transfer of ownership of this apartment, was 3,300,000 rubles. There are no documented expenses for the purchase of an apartment.

In this case, the tax base for personal income tax is determined with a reduction coefficient applied to the cadastral value of the apartment, equal to 0.7.

The cadastral value of the apartment, taking into account the reduction coefficient:

RUB 3,000,000 x 0.7 \u003d 2 310 000 rubles.

Since the income of Ivanov H.The. from the sale of an apartment is less than the cadastral value of the apartment, taking into account a reduction factor of 0.7, for tax purposes the tax base will be: 2,310,000 rubles.

Personal income tax will be calculated by the taxpayer as follows:

2 We prepare copies of documents confirming the fact of the sale of the property.For example, copies of contracts for the sale and purchase of property, exchange contracts, etc.

3 If the taxpayer claims a deduction in the amount of expenses related to the receipt of income from the sale of property, we additionally prepare copies of documents confirming such expenses (cash receipts, sales and cash receipts, bank statements, payment orders, seller's receipts for receiving funds, etc.). P.).

4 We provide the tax authority at the place of residence with a completed tax return with copies of documents confirming the right to receive a deduction upon the sale of property.

When submitting copies of documents confirming the right to deduction to the tax authority, you must have their originals with you for inspection by a tax inspector.