You will need
- Passport, Declaration 3-personal income tax, VAT, contract of sale, payment documents.
The revenues that are received by natural persons from the sale of apartments are subject to personal income tax. His rate for residents is 13%. The obligation to pay tax imposed only on sellers, which apartment (or room share) was owned by up to three years. Otherwise, selling is not taxed.
The moment from which begins the countdown of the rights of ownership of the apartment, is the date fixed in the certificate of registration of property rights. If the apartment was inherited, need to count from the date of the testator's death. In houses built ISH, 3 years is counted from the date specified in the certificate of the results of the unit. In case of replanning the time of occurrence of the right of ownership is the primary check.
The sale of the apartment provides a tax deduction of up to RUB 1 million, which reduces the tax base. For example, an apartment sold for 3.5 million rubles personal income tax of 13% will be paid not on the amount of the sale, but only 2.5 million rubles (3.5-1). If the transaction amount was less than 1 million rubles., then reset the tax base and pay personal income tax is not necessary. If there are multiple sellers, a deduction of 1 million rubles is distributed proportionally to the shares. For example, with equal share of ownership in the 1/2 everyone is entitled to a deduction of 500 thousand rubles. If the owners will issue your contract of sale, they can qualify for a deduction of 1 million rubles each, and not in proportion to their share. In case of a share in the apartment is not distributed, the tax deduction is allocated by agreement.
If the taxpayer purchased an apartment, and then sold it for 3 years, it may not use a deduction in the amount of RUB 1 million, and to account for their documented expenses. For example, in 2013, the apartment is bought for 3 million rubles, and in 2014 - sold for 3.5 million rubles. Thus, taxable income will be 500 thousand rubles (3.5-3). If I had used a tax deduction, the tax would need to pay 2.5 million rubles.
For payment of the tax required to provide to the tax Declaration 3-NDFL and accompanying the sale of the apartment documents until April 30 of the year following the sale. Failure to return within a specified time shall entail a penalty of 5% of the tax amount for each month. The amount of tax the taxpayer independently calculates, it has to be in the budget before July 15. For example an apartment sold in 2014, to pay the tax will have until July 15, 2015.
For evasion from payment of taxes on the sale of apartments the penalty from 100 thousand. up to 3 years of imprisonment.
Tax deduction in the amount of 1 million rubles, you can use the sale of the apartment only once. Even if the taxpayer sold during the year two apartments.