Instruction
1
The tax legislation of the Russian Federation, in particular article 220 of the tax code, provides for return of income tax paid when buying property. Part of the money can be returned when buying an apartment, private house or land plot. The amount of income tax is 13% of the cost of real estate, but the maximum amount accepted for tax deduction, should not exceed 2 million rubles.
2
Property tax deduction you can get when buying a home, land for individual housing construction, for the interior of the housing, if the object was purchased from the Builder without finishing, costs paid to the interest of the target credits (a mortgage, a loan for the construction). From January 2014, the deduction on mortgage interest is limited to the amount of 3 million rubles. The tax authority may refuse to grant tax deduction if the contract to purchase real estate entered into between related parties (parents, spouses, children, employer, siblings) or the person has already used their right to receive a tax deduction.
3
Documents to be submitted to the tax office for tax deduction: copy of passport (sufficient pages with photo and address of registration at place of residence); copy of certificate on assignment of taxpayer identification number (tin); the original certificate of income on form 2-NDFL and the copy of a passbook or account details; copy and original of the title document on real property (document on the basis of which acquired the property); copy and original of the right supporting documents (certificate of ownership). If the object was acquired under the agreement of share participation in construction, you must provide a copy of the original act of acceptance-transfer of object of apartment.
4
If the apartment was purchased with the assistance of credit (mortgage), you must provide a copy of the original credit agreement for the purchase of apartments, the original of the certificate from the credit institution (Bank) on the amount of interest paid, the original payment documents confirming the payment under the credit agreement. To the above documents, you must attach a statement on the granting of a property deduction and the completed tax return on income of physical persons under the form 3-NDFL. The full set of documents necessary to make an inventory of transmitted to verification of documents. Documents can be sent by mail, and you can bring to the tax office in person.