Tax deduction for pensioners when purchasing an apartment, house and other housing

Transferring the property deduction to previous years The apartment was purchased during retirement The apartment was purchased before retirement The apartment was purchased in the year of retirement Tax deduction for a working pensioner If the pensioner has additional income Receiving a property deduction for a retired spouse

In order to qualify for a tax deduction, you must meet a number of requirements. All of them are prescribed in the Tax Code of the Russian Federation.

The main condition: a tax deduction, regardless of the type, can only be received by a taxpayer. This means that you must have taxable income and transfer 13% of it to the state budget every month.

We bring to your attention a video in which we talk in detail about all the nuances of receiving a tax deduction for a pensioner - both working and non-taxable income.

Tax experts show with examples how to calculate a tax deduction and for which years you can return personal income tax.

In the article “Tax deduction when purchasing an apartment,” we described the procedure, procedure for completing documents and other rules that you need to know to receive a property tax deduction. Read more about the tax deduction for mortgage interest in the article “Tax deduction for purchases with a mortgage.”

According to paragraph 2 of Art. 217 of the Tax Code of the Russian Federation, pensions are not taxed, so pensioners who do not have additional income cannot claim a tax deduction, including a deduction for mortgage interest.

Reason: letter of the Federal Tax Service of the Russian Federation dated May 15, 2013 No. ED-4-3/ [email protected] , Letters of the Ministry of Finance of the Russian Federation dated June 29, 2011 No. 03-04-05/5-455, September 24, 2013 No. 03-04-05/39618 .

However, there are options for a pensioner to receive a basic deduction and a deduction for mortgage interest when purchasing an apartment, house or other housing.

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Transferring property deductions to previous years for a pensioner

Let us remind you: the right to a tax deduction comes after obtaining ownership of housing. This is either the moment of transfer of the apartment according to the Transfer and Acceptance Certificate (for DDU), or the moment of state registration of property rights.

Until 2012, these rules applied to everyone, including pensioners. From 01/01/2012, after the entry into force of Federal Law No. 330-FZ of November 21, 2011, Part 2 of Art. 220 of the Tax Code of the Russian Federation, and preferential conditions have been introduced for pensioners.

Now pensioners can receive a property deduction for the previous three years, regardless of when they received the right to own their home. This means that the pensioner’s deduction will include those years when he was still working.

This is what clause 10 of Art. sounds like. 220 Tax Code of the Russian Federation:

“For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article may be transferred to previous tax periods, but not more than three, immediately preceding the tax period in which the carried forward balance was formed property tax deductions."

In fact, a retiree can receive a principal and mortgage deduction for four years, including the year in which the non-carryover balance was incurred. Below we will tell you in more detail and show examples.

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The apartment was purchased in retirement

If you bought an apartment when you were already a pensioner, then the year of purchase is the same “tax period in which the carryover balance of property tax deductions was formed.” It doesn’t matter whether you bought a home with your own funds or took out a mortgage loan.

The next year you submit documents to the Federal Tax Service and receive a property deduction for three years plus for the year you bought the home.

Reason: letters of the Ministry of Finance of the Russian Federation dated February 12, 2015 N 03-04-05/6179, April 28, 2012 N 03-04-05/7-577, Federal Tax Service of Russia dated August 29, 2012 N ED-4-3/ [email protected]

Example:

In 2021 you became a pensioner, and in 2021 you bought an apartment. In 2021, you are eligible to receive the deduction for 2021, 2021, 2021 and 2017.

But since in 2021 you were already retired and did not pay personal income tax, you are not entitled to a deduction for 2021.

For 2021, you will receive a deduction for the months you were still working before you retired, and 2021 and 2021 will be counted in full.

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The apartment was purchased before retirement

If you bought an apartment or house before you retired, then, according to Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/40681 dated July 12, 2021, you do not have to wait for next year and file a declaration in the year of retirement for the previous four years.

In this case, the requirement to submit documents to the Federal Tax Service is also retained no earlier than the next year after receiving ownership of the housing.

Please note that if, before retirement, you have already received a tax deduction for the years for which you now have the right to carry forward, a repeated payment or shift to other periods is not provided for by law.

Example:

In 2021, you purchased a home. In 2021, we received a tax deduction for 2021. You retired in 2021.

Now you can take advantage of the legislative benefit and return tax in 2021 for previous periods: 2021, 2021, 2021, and 2017.

You already received a deduction for 2021 when you were not yet a pensioner, which means the deduction remains for 2021, 2021 and 2021.

In 2022, you can take a 2021 deduction for the months you were still working.

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Conditions for receiving 13% personal income tax

Can a pensioner receive income tax interest as specified in the Tax Code of the Russian Federation? In addition, the law provides for the requirements for senior citizens when receiving this preference.

In order to receive an income tax refund, the following conditions must be met:

1. the apartment being purchased as property is located within the borders of the Russian Federation;
2. the sale of real estate is not carried out between relatives, friends, employees and other individuals;
3. the elderly person must receive an income;
4. the property was not purchased with the help of social benefits provided by the state (maternity capital, benefits for single mothers, etc.);
5. the subject should not be a person who previously returned personal income tax after purchasing another apartment.

To receive a refund, you must meet all of the above requirements.

Characteristics of assigning a tax deduction to pensioners

Before you find out how to return 13 percent, you need to familiarize yourself with the division of citizens into categories. For working and non-working persons, the conditions for receiving payments are completely different. The Tax Code provides for situations related to the retirement period . The possibility of a refund depends on this aspect.

Important! A citizen who officially receives pension payments and has no other source of income is completely exempt from property tax.

Conditions for working old citizens

In the case of official employment of a person, a transfer to previous tax periods is provided. Working pensioners are allowed to return funds for the previous 4 years . If these funds are not enough for compensation, then a property deduction can be obtained in the next year.

As an example, we can cite citizen N., who got an apartment in 2020. Only in 2021 will a citizen be able to contact the Federal Tax Service of the Russian Federation in order to receive a personal income tax refund for 2020, 2021, 2021 and 2021. In the event of a lack of funds after compensation, the person who has retired has every right to apply in subsequent years.

Conditions for unemployed senior citizens

In this case, the conditions and period when the property was purchased are taken into account. The following categories for obtaining ownership of an apartment are divided into:

A non-working pensioner got an apartment after a year of retirement . If a citizen has retired for more than a year and purchased real estate, the funds will not be reimbursed to him. For example, if a citizen ( a person belonging to the permanent population of a given state, enjoying its protection and endowed with a set of political and other rights and obligations. Also the form of oral and written

) retired in 2015, then when purchasing real estate in the current 2021 (
a non-systemic unit of time, which historically in most cultures meant a one-time cycle of changing seasons (spring, summer, autumn, winter)
) no percentage will be reimbursed to him.

The subject purchased an apartment in the year of retirement . This situation is provided for in clause 10 of article 220 of the Tax Code of the Russian Federation. If a citizen applies for the transfer of a tax deduction during the period when he retired, then he has the right to return 13% of personal income tax. The main condition is to request payments during the current tax period. Otherwise, you may not receive a refund.

A pensioner, who had retired, bought real estate less than a year before leaving work . In this case, virtually the same conditions remain as for employed persons. A citizen can apply to receive payments for the previous year and during the current tax period. You should not delay your appeal to the Federal Tax Service, since the period in which you can submit an application may expire.

Thus, all these reasons influence the size and possibility of receiving payments.

The apartment was purchased in the year of retirement

If you bought an apartment or house in the year of retirement, then you must submit documents for personal income tax refund no earlier than next year.

At the same time, you have the right to a property tax deduction, including a mortgage deduction, for four years: for the year you bought a home and retired, and for the three previous years.

Example:

You became a retiree in 2021 and bought a house that same year.

You have the right to receive a tax deduction in 2021:

for 2021 (“the tax period in which the carryover balance of property tax deductions was formed” from clause 10 of Article 220 of the Tax Code of the Russian Federation),

for 2021, 2021 and 2021 (“preceding tax periods, but not more than three”).

Let's highlight the main points:

Documents for a tax deduction are submitted the next year after purchasing a home or later - there is no time limit.

If you bought an apartment in 2021, then 3-NDFL declarations and an application for deduction are submitted to the Federal Tax Service in 2021. In this case, you will receive a deduction for 2021, 2021, 2021 and 2021.

The main deduction and the mortgage deduction for a pensioner are due only for the last four years. If you file returns in 2021, you cannot receive a property deduction for 2021.

You can return income tax only for those years when you worked and paid 13% personal income tax. Or they had other income for which they paid tax.

If the carryover period falls in a year when you were already retired and had no taxable income, the tax deduction for that year is not provided and is not carried forward to another year.

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Tax benefits when purchasing an apartment for different categories of pensioners

It must be said that tax benefits for the purchase of an apartment are available to two groups of pensioners - working and non-working. In the first case, the situation is the easiest to understand: if a person works and receives income, he must pay income tax (NDFL) on it. As for a working person who is not of retirement age, for this category of citizens the tax rate is 13%. Since it is possible to obtain a tax deduction on property, each individual who bought an apartment can return up to 260,000 rubles. Working pensioners are no exception, and therefore they can return this amount starting from the year of purchase of the property, subject to their official employment (For more details, see Income tax refund (13 percent) when purchasing an apartment (housing)).

In the second case, a pensioner on well-deserved retirement receives a state pension, which, in accordance with clause 2 of Article 217 of the Tax Code of the Russian Federation, is not subject to personal income tax. This means that he does not pay tax, and therefore (until 2012) was not entitled to a property deduction. After the official adoption of Federal Law No. 330-FZ on amendments to the Tax Code of the Russian Federation, the legislation on this issue changed, namely, even a non-working pensioner has the absolute right to receive benefits when purchasing real estate, only its procedure is the opposite scheme.

Thus, a person of this category of citizens can take advantage of the benefit during the last three years, the countdown of which begins from the moment of the acquisition. At the same time, it is legally established that the benefit can only be received if the individual received any official income during the specified period. For example, if a person retired on December 31, 2013 and purchased housing in 2014, then he can take advantage of the deduction for 2013, 2012 and 2011. If the employee retired earlier, that is, for example, 12/31/2012, then the period for which he will receive the benefit is 2012 and 2011.

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This procedure for receiving benefits is called transferring the balance of unused benefits to other periods. If a pensioner stopped receiving income not from the beginning of the tax period (year), then he has the right to receive benefits starting from this year. In other words, if the taxpayer retired in mid-2014 and bought an apartment during the same period, then the first year of using the benefit will be 2014.

Tax deduction for a working pensioner

Until 2014, working pensioners did not have the right to transfer the property deduction - both the main one and the return of mortgage interest. Changes to the Tax Code that came into force on January 1, 2014, abolished this condition.

Now, any category of pensioners - both those with additional income and those who receive only a pension - are allowed to transfer the tax deduction for housing to the previous three years.

Grounds: clause 10 of Art. 17 _ _ April 2014 No. 03-04-07/17776.

Example:

In 2021, you retired but continued to work. We bought a house in 2020.

In 2021, you are eligible to file property deductions for 2021, 2021, 2021 and 2021.

If the personal income tax paid by you during these years does not cover the tax deduction due to you, you will receive the rest in the future. To do this, in 2022 you will submit a declaration for 2021, in 2023 - for 2022, and so on, until the deduction is completely exhausted.

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Can a non-working pensioner receive a deduction?

There is a widely held point of view that a tax deduction for pensioners is made only if they officially pay personal income tax in the amount of 13%. This is possible if the pensioner:

• continues to work, and his relationship with the employer is officially formalized. Simply put, the employer withholds 13% income tax from the pensioner’s monthly salary;
• had a job for 4 years before retirement, received wages for it and regularly paid taxes on it;
• has another source of income on which a tax of 13% is paid. This:

1. dividends;
2. own business;
3. copyright;
4. rental of housing or movable and immovable property for rent.

The above list does not show opportunities for non-working pensioners to receive a deduction. But every rule has its exceptions. They are also provided for by law for non-working pensioners.

1. When buying a home with your own money. At first glance, it seems that there is no way to obtain a tax deduction for non-working pensioners. After all, personal income tax is not withheld from pensions. But there are two ways to get a deduction:

• pensioners are given the exclusive right to return personal income tax when purchasing housing 4 years before the purchase and sale transaction (clause 10 of article 220 of the Tax Code of the Russian Federation). If your work experience falls within these years, then you need to draw up documents for a refund;
• the purchase is made in the name of a working close relative (children, spouse), and then, using a gift agreement, the apartment is re-registered in the name of a non-working pensioner.

2. Close relatives can also receive a social deduction for treatment if medicines were purchased or payment was made for treatment. But here you need to make payment from a close relative and arrange everything correctly. This topic is discussed in more detail here.

If the pensioner has additional income

In order to take advantage of the tax deduction, a pensioner can take into account any taxable income.

Reason: Letter of the Ministry of Finance of the Russian Federation dated March 6, 2013 N 03-04-05/7-181, December 21, 2012 N 03-04-05/7-1419, Letter of the Federal Tax Service of the Russian Federation dated April 6, 2011 N KE-4-3/ [email protected]

What could be such income:

• sale of real estate - apartments, cottages, garden plots, etc.;
• renting out an apartment;
• car rental;
• additional non-state pension;
• salary for a working pensioner.

Example:

You are a pensioner and rent out an apartment. You officially declare your rental income and pay 13% personal income tax.

In 2021 you are buying a house. Starting from 2021, you will enter into your 3-NDFL declaration not only rental income, but also information for property deductions for the house.

As a result, until you completely exhaust the tax deduction, you will not have to pay taxes on renting out the apartment.

Example:

You are a pensioner and in 2021 you decided to sell the apartment that you bought in 2019 under a sales contract.

Since you have owned the apartment for less than three years, you must pay 13% on the income received from the sale. Don't forget to take into account the standard deduction of 1 million rubles, which will reduce your tax base.

Let's assume that you are selling an apartment for 2 million rubles. Then, having applied the deduction, you will have to pay tax not on the entire amount, but minus 1 million rubles of the standard deduction. The amount of mandatory tax will be 130 thousand rubles.

In the same 2021, you buy a house for 4 million rubles. The maximum allowable amount of property deduction is 2 million rubles. This means you can return 260 thousand to your account.

Since both transactions took place in the same year, it is possible to offset the tax and deduction. From 260 thousand rubles of tax refund we subtract 130 thousand rubles of tax, we get 130 thousand rubles of the difference due to you.

Thus, you not only do not pay tax on the sold apartment, but also have the right to receive a tax refund in the amount of 130 thousand rubles if you have taxable income. If there is no income, the balance of the deduction does not expire and can be received in the future when such income appears.

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How can a pensioner get a tax deduction?

You can find out how to receive the required income tax and return the funds by reading the following information. First, you should collect a package of documents that must be submitted to the Federal Tax Service located at your place of residence. Each case has its own deadlines for filing, so you need to choose one of the proposed options

You can perform this operation in the following ways:

• sending documents by email to the Federal Tax Service;
• personal visit to a service or functional center at your place of residence;
• filing an application using a special electronic platform - the taxpayer’s personal account.

After choosing the method of receiving funds, you should apply for a 13% personal income tax refund.

Documents for submission to the Federal Tax Service of the Russian Federation

In order to make compensation to a bank account, you first need to collect the required package of documents.

For a share participation agreement:

1. prepared tax return 3 personal income tax;
2. a certificate stating that the property is owned by the person;
3. receipt for payment of the full cost of the apartment;
4. consent to compensation along with the application;
5. receipt 2-NDFL;
6. identification document.

It should be kept in mind that not all retirees are entitled to tax. When contacting the Federal Tax Service, you need to clarify information about the additional documentation that is required to be provided in order to return the property deduction in full.

The 3-NDFL tax return form looks like this:

Example of filling out the form:

Please note: in the case of dispersing money between spouses, it is necessary to add to this list a marriage certificate and a statement of consent to dispersing funds between persons. When building a house, you must provide all the listed documents with a contract with a construction company and a certificate of land ownership.

Receiving a property deduction for a retired spouse

If a pensioner has no income, then his working spouse can receive a tax deduction when purchasing an apartment or other housing. To do this you must be officially married. We covered this topic in detail in the article “How to distribute property deductions between spouses.”

If you have not yet purchased a home, we recommend our partner’s site-guide APARTMENT-Bez-AGENTA.ru

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Tax benefit when purchasing an apartment by a pensioner

The relevance of the problem is determined by the fact that citizens generally want to invest their earnings in real estate, and after acquisition they want to return a certain part of the deposited amount in the same way as with other persons.

Not everyone knows about the intricacies of applying for benefits, so we will tell you what the specifics of the tax benefit are and how to return the personal income tax that was paid in the process of purchasing a home by a pensioner.

Receiving mechanism

The procedure for applying for benefits in the case of purchasing housing for citizens of retirement age does not differ from non-retirement age citizens, since it is a mechanism for returning the tax amount that a person contributed to the state budget.

Video: how to return the 13 percent tax

The person must submit to the tax office at the address of residence a completed declaration of form 3-NDFL with a detailed indication of all lines regarding income and profit received, tax paid and living space.

In addition, it is necessary to attach documents to the declaration that confirm the person’s right to receive this type of preferential payment:

• standard application form;
• a copy of the passport of a citizen of the Russian Federation;
• documents of title to the living space (certificate of ownership, purchase and sale transaction);
• extract and profit received in form 2-NDFL for the period of use of the tax break.

Over the course of three months, the tax service checks the presented package of documentation and certificates for correct completion and authenticity, as well as the legality of the citizen’s right to provide such a benefit.

If after the check a positive decision is made, then the amount that was stated in the declarations is transferred to the specified bank account of the pensioner from the treasury.

Please note that if tax officials find any inaccuracies or insufficiencies in the package of documents, they conduct an official request demanding an updated declaration and documents that were not provided initially.

To be able to receive money, a pensioner must open a current account with any domestic bank, the payment details of which he must provide in tax documents.

Let us clarify that the money is transferred exclusively to a bank account; under no circumstances can the pensioner count on receiving the amount in cash.

Nuances when concluding a deal

The provision of benefits for persons of retirement age is characterized by some features that must be taken into account during the documentation process:

What documents need to be provided?

Since an unemployed pensioner does not receive income subject to tax, the deduction is carried out at his request for the last three years when he worked.

For this purpose, you will need to provide the following documents to the tax service:

This list of documentation, confirming the expenses incurred and the right to obtain a property deduction when purchasing an apartment, must be submitted to the tax service at the place of permanent registration of the pensioner along with the completed declaration.

Since the deduction is transferred from the federal budget, an application for personal income tax reimbursement in connection with the costs incurred to purchase an apartment must be attached to the tax return.

So, returning the amount of tax paid to the budget for people of retirement age is not as difficult as it seems at first glance.

Having read the above materials, you now know the nuances of applying for benefits and tax deductions when buying a home, a complete list of documentation, so this process will not take you much time.

As a result, you will be able to return a significant amount that you contributed as tax to the treasury, and will receive a significant increase in your official pension.

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