You will need
  • - certificate of income on form 2-NDFL from work (per year);
  • - passport with a copy;
  • - a copy of the contract of purchase and sale;
  • - documents that confirm the possession of the property;
  • - documents produced before the cost of buying a car;
  • - Declaration on form 3-pit.
Instruction
1
Sorry, I hasten to disappoint car owners: tax deduction for car purchase, as he is set to purchase an apartment or education, is not provided. This is due to the fact that the car is a vital object, and considered a luxury item. So the return is 13% of the purchase amount is not allowed here.
2
But despite this, when selling a car the owner can not pay the tax if the car was in his possession more than 3 years. In this case, the income tax when selling a property is not paid. In addition, sellers of property that belonged to them for at least three years, from January 2010 are exempted from filing personal income tax.
3
If the property (in this case a car) you served less than 3 years, the amount received from the sale may be reduced by the amount of the tax deduction (250 thousand rubles, up to 01.01.2009 125 thousand rubles), and from the balance to pay personal income tax - 13%. There are often sellers of the cars simply reduce the amount of the sale.
4
Another option to reduce taxation is to reduce the income received from the sale of cars due to the cost of its acquisition. It is necessary to have on hands the documents confirming your previous purchase. In this case, from the amount of income deducted expenditure, and from the result the tax is paid at the rate of 13%.
5
When several types of property in one calendar year the amount of the property deduction can't be greater than 250 thousand rubles. After the sale of the property, which the owner disposed of less than 3 years, he must submit to the tax Inspectorate a Declaration. You need to show it to the tax authority no later than 30 April of the following year (after the conclusion of the purchase deal).
6
The basis for tax deduction is the Tax Code of the Russian Federation and the Federal Law "On introducing amendments to part 2 of the Tax Code of the Russian Federation".