Can working pensioners get a tax deduction? Is income tax refunded for pensioners when buying an apartment, and how can they get a property tax deduction

20.10.2019

The tax deduction for pensioners when buying an apartment is a very specific thing, but there is nothing complicated about it, it’s enough just to figure it out. Let's get on with this.

Our income tax (personal income tax) is 13%. It is from this income that workers receive a deduction when buying or building real estate - a house or apartment. Retirees are different.

The essence of the tax deduction

When buying a home, every citizen, including a pensioner, is exempt from income tax. The amount of the tax deduction is calculated based on the actual expenditure on construction (buying a home). The maximum deduction is 2,000,000 rubles.

Retirees, like all citizens, are also entitled to a tax deduction. They must, like everyone else, submit a declaration to the State Tax Inspectorate (3 personal income tax). However, at present, pensioners can be both employed and non-working (that is, without any additional sources income other than pension).

Accordingly, tax deductions will be of two types:

For working pensioners
For non-working pensioners

Let's look at both cases separately.

Tax deduction for non-working pensioners

Due to the fact that personal income tax is not withheld from pensions (the basis is paragraph 2 of Article 217 of the Tax Code), pensioners who receive only a pension most often cannot receive a tax deduction when buying a home (Reason - Letter of the Ministry of Finance dated 06/29/2011 No. 03-04-05 /5-455, Letter of the Ministry of Finance of 27.06.2011 No. 03-04-05/7-445, Letter of the Ministry of Finance of 31.05.2011 No. 03-04-05/7-387, Letter of the Federal Tax Service of 06.04.2011 No. KE-4- 3/5392).

An exception is the ability to transfer the deduction to previous years. Foundation - Law No. 330-FZ dated November 1, 2011

Non-working retirees receive a tax deduction, provided they worked for three years prior to purchasing the property and becoming eligible for the deduction. The basis is the letter of the Ministry of Finance dated April 28, 2012 No. 03-04-05 / 7-577.

Examples:

1. The person retired in 2013. Ownership documents received in 2014. In 2015, the transfer is issued for 2013, 2012, 2011.

2. The person retired in 2009. Property title deeds obtained in 2013. In 2014, the transfer of the deduction is drawn up for 2012, 2011, 2010. But a person in these years was already retired and will not be able to receive a tax deduction.

However, the spouse will be able to receive a deduction for it if she worked during these years.

3. The person retired in 2014 and bought an apartment in the same year. The deduction to it is made out in 2015 for 2014. The transfer of the balance is carried out for 2013, 2012, 2011.

Clarifications on this issue are given in the letter of the Ministry of Finance No. ED-4-3 / 13096 dated July 19, 2013.

The transfer of the tax deduction must be applied for in the year that follows the year the balance was formed (in 2015, the declaration is submitted for 2014 and the transfer is made).

If you miss the moment of application and apply in a year, the transfer of the balance is possible only for two years (in 2016 the declaration was filed for 2014 - the deduction can be issued only for 2013 and 2012. Reason - letter of the Ministry of Finance No. 03-04-P3 / 26111 dated 30.05 .2014

The income of a pensioner can be not only earnings, but also other incomes:

From renting out real estate
From the sale of property (apartments, cars)
Non-state pension

When does the right to a tax deduction arise? :

1. Upon receipt of documents on the ownership of the purchased property

2. When participating in shared construction - when signing an act of acceptance and transfer of an apartment with the developer

Pensioners, unlike other citizens, are also given the right to transfer the balance of the tax deduction to the previous three years. This right is granted by the letter of the Ministry of Finance dated August 7, 2014 No. 03-04-05/39262, regardless of whether the pensioner is working or not.

Examples:

1. A person retired in 2013 and continues to work, and bought an apartment in 2014. The deduction in this case will be issued in 2015 for 2014. The transfer of the deduction is possible for the previous three years - 2013, 2012, 2011.

If, under these conditions, the pensioner did not receive a tax deduction in full (a balance was formed), it can be received by transferring it to future periods (after 2015), while the pensioner receives income. The basis is paragraph 28 of subparagraph 2 of paragraph 1 of article 220 HK.

2. A person bought an apartment in 2014. Next year, 2015, he retires. In this case, the deduction is issued in 2015 for 2014, and in 2016 for 2015. The rest of the tax deduction is transferred to 2014, 2013, 2012. However, in 2014 the deduction was received, it can be carried over to 2013 and 2012. The basis is the letter of the Ministry of Finance of August 28, 2014, number 03-04-05 / 43076.

In order to transfer the balance of the tax deduction to previous years, it is necessary to apply during the year that follows the year the balance was formed (in 2015 for 2014, the balance appears - at this time you need to apply for the transfer).

If you skip the registration time and apply in 2016, then the deduction can be issued only for two years. The basis is the letter of the Ministry of Finance dated May 30, 2014 No. 03-04-P3 / 26111.

One of the social benefits provided by the Russian state in support of its citizens is the right to a refund of income tax. About whether a pensioner can receive a tax deduction when buying an apartment, what grounds and conditions are provided for this, as well as what documents are needed - read our article.

Russian law provides whole line social benefits for its citizens, including the right to a refund of a tax deduction when buying a new building or other housing. This right can only be granted to citizens of the Russian Federation, including minors, and retired citizens. The procedure for registration and receipt of a tax deduction is regulated by the Tax Code of the Russian Federation. In particular, art. 210 of the Tax Code of the Russian Federation determines the amount property deduction 13%, regardless of the amount of income received. Articles 218, 220 and 221 of the Tax Code of the Russian Federation establish a list of benefits provided to the taxpayer, art. 217 of the Tax Code of the Russian Federation excludes the taxation of pension and additional social payments with income tax of 13%. The absence of income included in the taxable base excludes the possibility of obtaining the right to return the property deduction. The income of an individual subject to taxation includes its own list:

wages;
income received from the sale of movable or immovable property, if the period of possession does not exceed 3 years;
income received as a result of leasing residential or commercial premises, if the lease agreement has official state registration.

Citizens who retired by age have the right to exercise the right to receive a tax deduction in the event of the sale of an apartment, house or land plot. The main condition for the procedure is the possession of property for no more than 3 years. The maximum amount for deduction for pensioners is 2 million rubles, in the case of buying real estate on a mortgage, the amount will be 3 million rubles. In accordance with Art. 220 of the Tax Code of the Russian Federation, pensioners can apply and receive a property deduction at any time, taking into account the statute of limitations of 3 years. For example, a retired citizen immediately purchased real estate, he has the right to claim a property deduction, since he has paid income tax for the last three years. The legislation of the Russian Federation provides for several categories of pensioners who are entitled to receive a tax deduction when buying an apartment: Working pensioners- has the right to receive a tax deduction on a general basis, this provision entered into force in 2014. A working pensioner can receive property deductions in two ways:

at the employer - filing an application and all required documents can be done at any time; this payment includes the exclusion of income tax withholding of 13% from wages pensioner until the receipt of the entire amount of the preferential deduction;
in the Federal Tax Service - after submitting the relevant application and documents to the tax authorities at the end of the calendar year; in this case, the funds will be transferred to the applicant's bank account in full.

Non-working pensioners- Citizens receiving monthly pension payments do not pay income tax, respectively, this category of citizens does not have a direct right to file a property deduction. At the same time, a non-working pensioner can receive a tax deduction if there is other taxable income (for example, the sale of real estate, etc.). Military pensioners- As a rule, they always have an advantage over other categories of citizens. Accordingly, this category is also entitled to issue and receive a property deduction, subject to at least 20 years of service in the service. In the event of the sale of an apartment, a military pensioner may receive another piece of residential real estate in compliance with all requirements of the current legislation.

Deadline for filing an application and postponing a tax deduction

In the tax legislation of the Russian Federation, starting from 2014, a new provision has been in force, on the basis of which the tax deduction for working pensioners when buying an apartment can be transferred to 3 reporting periods preceding the acquisition of real estate. It should be noted that earlier the benefit was paid only in the year when it was applied for, and the remaining unused amount was lost. In order to postpone the payment, it is necessary to submit an application to the relevant authorities within 12 months following the emergence of the right to receive a property deduction.

How to get a tax deduction for a pensioner?

A tax deduction for pensioners when buying an apartment can be paid after submitting a declaration form 3-NFDL, an appropriate package of documents and an application drawn up in any form. The list of documents required to apply for benefits includes:

certificate of employment 2-NDFL (issued by the employer, required for working pensioners, reflects income in reporting period);
tax return ;
documents confirming expenses (, checks, receipts, act of acceptance and transfer of the object, etc.);
certificates of ownership of the property or an extract from the USRR.

The term for consideration of the application and documents for obtaining a tax deduction is 3 months. An additional 10 working days are allotted to make a decision on payment or refusal. Registration of a tax deduction for pensioners when buying an apartment in the case of purchasing an apartment together with other close relatives is also possible, however, the benefit will be proportional to the expenses incurred by the applicant. In the case of registration of a property deduction by a working pensioner, if a citizen works in several places, the Federal Tax Service has the right to determine the employer to receive a tax deduction at its discretion.

Last update: 06/17/2018

Question:

Can a working or non-working pensioner receive a tax deduction when buying an apartment? How can he get his income tax back here? Can a retiree receive a tax deduction when selling an apartment?

Answer:

Despite a lot of clarifications about the tax deductions due to citizens when buying and selling apartments, many pensioners questions remain. For some reason, the tax authorities did not pay due attention to such a large, elderly and inquisitive category of our citizens. And for them there are indeed nuances in the application. property tax deductions in real estate transactions. It is this question that we will now consider.

If a pensioner bought an apartment How can he get a tax deduction? those. get your income tax back) if it doesn't work anymore? What if he continues to work? What if a pensioner sold my apartment, then how can he reduce his tax base?

Let's take these situations in turn. Everything said below is true for both the real estate market and for.

Tax deduction for pensioners when buying an apartment

Let's just say that if non-working pensioner bought an apartment, then he, like any other citizen of Russia, has the right to receive property tax credit. But he does not always have such an opportunity. How so? Now everything will become clear.

Recall that when buying a home, the tax deduction is applied to the current and future income of the Buyer ( e.g. salary), from which he pays personal income tax equal to 13%. In other words, such a deduction reduces his tax base, and allows him to return from the budget part of the money that he pays there in the form of personal income tax. For what years? In general, this applies to the year of purchase and subsequent years, but for pensioners the conditions are special ( about them below)..

The maximum amount of such a tax deduction is 2 million rubles. BUT maximum amount to be refunded, respectively, is equal to:

2,000,000 X 13% = 260,000 rubles.

If the housing was bought with the involvement mortgage loan, then one more residue is added ( in addition to the first), already by 3 million rubles. This deduction applies only to the amount of interest paid on the loan. And maximum amount to be repaid from interest paid, respectively, is equal to:

3,000,000 X 13% = 390,000 rubles.

What are the benefits of getting a tax deduction? when buying an apartment as a pensioner? And the fact is that the majority of pensioners, although they receive income in the form of their pensions, do not pay personal income tax on them. Therefore, they have nothing to return. But here again there are nuances. First consider non-working pensioners.

Pay attention to the phrase "most pensioners"? So not all? Yes, not all. The fact is that although all pensions are recognized as income of individuals (Opens in a new tab. "> Clauses 7, Clause 1, Art. non-state pension funds, and only if the contract with such a fund was concluded by an employer organization, and not by an individual (Opens in a new tab. "> Clause 2, Article 213.1, Tax Code of the Russian Federation). And those pensions that are provided public pension fund, are exempt from personal income tax (Opens in a new tab. "> p. 2, art. 217, Tax Code of the Russian Federation). All funded pensions are also exempt from personal income tax (Opens in a new tab."> p. 1, art. 213.1 , Tax Code of the Russian Federation).

It means that non-working pensioner may receive a tax deduction return personal income tax) when buying an apartment only if he receives his pension from a non-state pension fund to which his employer contributed. If he receives a regular state pension (Opens in a new tab.">PFR fund), then the tax on it is not paid, and accordingly, it will not be possible to return it either. But!…

But here, again, there is a nuance! Those pensioners who bought an apartment after retirement ( both state and non-state), they have a right get back the previously paid personal income tax from your salary for the previous three years(Opens in a new tab."> para. 4, p. 3, art. 210 of the Tax Code of the Russian Federation and Opens in a new tab. "> p. 10, art. 220 of the Tax Code of the Russian Federation). Of course, within the maximum amounts indicated above.

Only pensioners have such an opportunity, and in this they have an advantage over all other citizens. Formally, this is called "transfer of the balance of the property tax deduction to previous tax periods" . Translated into human language, this means that if a pensioner bought an apartment, then he can apply ( postpone) tax deduction on their income for the 3 years preceding the year of purchase of the apartment ( see example below). If in the years preceding the purchase the pensioner no longer worked and did not receive income, respectively, then carry forward a deduction there will simply be nothing, and he "burns out."

In addition, the deadline for submitting an application for carryover deduction! For the purchase of an apartment, a pensioner could receive a tax deduction from his income for the previous 3 years ( make a "transfer balance"), He must file a claim on time! That is, in the year following the year of purchase ( reporting tax period). If he submits an application later, in subsequent years, then the number of years for which the deduction can be transferred, respectively, decreases ( Will open in a new tab."> Letter of the Ministry of Finance dated 03/21/2016, 11th paragraph).

♦ Example (Personal income tax return to a pensioner for previous years) ♦

Concerning working pensioners, the situation is similar here. When buying an apartment, working pensioners, as well as non-working people, are entitled to transfer of "tax balance" for the three years prior to purchase. But plus to this, working pensioners can apply the same deduction to their current income , which arose in the year of purchase of housing.

That is, at working pensioners There are more opportunities to apply the property tax deduction. It is first applied to the pensioner's current income , and if the entire amount of the deduction from current income is not selected, then the remaining part ( the same "residue") is transferred to three years prior to purchase .

So, a pensioner can return income tax when buying an apartment in the following cases:

The pensioner continues to work and receive income subject to personal income tax;
The pensioner worked for one, two or three ( maximum) recent years prior to the year of purchase of the apartment;
A pensioner receives a pension from a non-state pension fund (NPF), to which his employer made contributions.

Tax deduction for pensioners when selling an apartment

When selling an apartment the tax deduction for pensioners is no different from the application of this deduction for all other citizens. What kind of pension does the pensioner receive ( state or non-state), whether it continues to work or not does not matter.

For those who don’t remember what this deduction is, we’ll tell you that when selling an apartment, the seller receives income from which he is obliged to pay a 13% tax. The tax deduction in this case allows you to reduce the taxable base of the seller, and reduce the amount of tax, respectively.

Taxation in Russia concerns not only working people, it also affects socially unprotected segments of the population, such as pensioners. Although there are also wealthy pensioners, who are not so many in the country.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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The main part can count on a tax deduction for pensioners in Russia in 2019. Because this opportunity allows them to save on annual needs.

Important information

A tax deduction is an opportunity to return the tax fee previously paid to the budget.

The fact is that the state has established categories of citizens and certain areas of life in which it is possible to reduce the burden in terms of taxation.

Pensioners enjoy significant relief in the Tax Code of Russia. But there are also limitations to be aware of.

Yes, most important point is that the establishment of preferential categories occurs at the regional level.

Therefore, in different subjects of the country, conditions will differ and may change in the order of adoption of legislation at the local level.

Required terms

Parsing assignment conditions tax incentives assumes knowledge of the basic concepts in this area of law:

Term used	Word notation
Tax	The type of collection that is used for different types activities in the country and involves the deduction to the state or federal budget of funds from the income or profit of an individual / legal entity
Tax deduction	The possibility of obtaining a refund of funds that were paid to the budget for certain items of income
Retiree	Citizen of a country who receives social benefit from the state for its maintenance. A person can receive pension payments only if there are grounds for this - most often this is the achievement of the extreme retirement age in the country
personal income tax	The type of tax that is charged on the income of individuals that they can receive in the form of their own wages or other types of income-generating activities

What are the types

In the tax sphere of Russia, there are several types of tax deductions:

You can receive tax deductions only for expenses from income that are subject to personal income tax.

Current regulations

The main regulatory document in this regard is the Tax Code. Russian Federation.

In this document you can find all the provisions necessary for a citizen:

At the regional level, in the texts of local legislative documents, one can find provisions on the possibility of tax breaks in the following areas:

transport taxes;
land fees;
property taxes.

Key Aspects

You can get tax deductions only for those funds that were subject to personal income tax. Pension payments in 2019 in Russia are not subject to this type of tax. Because of this, there are difficulties in obtaining a deduction.

If the purchase of a thing or payment for a service took place for cash retirement, you can't get a tax deduction. The pensioner must have additional income.

These may be:

wage;
receiving income from the rental of property;
Additional income.

It is also possible to get a deduction for old purchases. But here a period of three years is set - only during this period there is a right to draw up a deduction. If the set period has passed, there will be no refund.

For example, if a citizen worked and received income with personal income tax in 2016, and retired in 2019, he still has the right and the opportunity to issue a deduction for any previous expenses. For example, for buying a house in 2016.

Features of obtaining regulations

A pensioner can issue a tax deduction on a common basis with all other individuals in the country. For them, federal law does not provide for additional privileges.

You can get a tax deduction at the branch of the Federal Tax Service of the Russian Federation. It is worth choosing the branch that is located at the place of residence of the citizen.

Plus, the taxpayer may also have a tax agent who, at his request, conducts a personal income tax refund in accordance with all the rules.

A pensioner can also receive regional benefits from the Federal Tax Service, but in accordance with those legislative acts that work in the locality.

There are few such programs for pensioners. But if a citizen belongs to the category of special pensioners, he can apply for a large number of tax incentives.

These include:

labor veterans;
Heroes of the USSR and Russia, full cavaliers Order of Glory;
affected by the liquidation of the Chernobyl accident.

This list may vary, but in most cases it is these pensioners who receive additional benefits from the state.

Photo: a list of required documents for obtaining a tax deduction

Unemployed

For non-working pensioners, the only way to get a tax deduction is additional income. It can be entrepreneurial activity, income from dividends, renting out property, interest on a deposit.

If the funds were spent on such types of income subject to personal income tax, then funds in the form of 13% can be returned.

If a pensioner does not have such income, then another way to save on taxes is to have a special status. In all other cases, taxes are paid in full and according to the standard scheme.

Working

In the event that a pensioner has a job with a permanent income, he may qualify for a tax deduction.

This is due to the fact that the pension provision of a citizen is not subject to personal income tax, but this tax is withheld from wages without fail.

These 13% can be returned, but only under the established programs in the legislation. You can get a full consultation and answers to questions in the department of the Federal Tax Service. Although it will be more convenient for working citizens to act through a tax agent.

Since 2015, the state has established such an obligation and status for employers of all citizens of the country. If a pensioner needs to receive a tax deduction, he must contact the employer with documents and an application and he will carry out all the necessary operations.

In the application to the employer indicate:

data of the employer and citizen;
what deduction and on the basis of what the employee claims;
what documents does the employee attach to confirm;
signature and date of issue.

Photo: application for a property deduction

Design rules

Document 3-NDFL in the form of a declaration is mandatory for drawing up when making a tax deduction. This paper states:

applicant's data;
his income for a certain period;
expenses subject to tax deduction.

It is best to use the 3-NDFL filling pattern. The declaration itself is available on the Internet and is drawn up only in the form approved by law.

Photo: a sample of filling out the form 3-NDFL

Tax deduction for pensioners when buying an apartment in 2019

In this case, the law establishes the maximum amount for which a deduction is received - in 2019 it is 2 million rubles.

Photo: who is not entitled to a tax deduction when buying an apartment

The tax deduction for pensioners during the construction of a house will be the same base. If housing is bought with a mortgage, then the amount increases to 3 million.

There are several features of this procedure:

For treatment

In terms of medical services, there are also deductibles. A tax deduction is also possible for dental prosthetics for pensioners - they also return 13%.

A complete list of medical services is also approved by the government.

Other options

It is possible to receive a deduction for paying for the education of your children. Before you return these funds, you should confirm the fact of kinship, since this kind of deduction is received only for close relatives.

There is a chance to receive a tax deduction for the professional activity of a pensioner. These include entrepreneurial activities that a pensioner can engage in and discounts will be in the field of income tax.

Will there be changes in 2019

In the new year, the government of the Russian Federation does not provide for the introduction of any changes in tax legislation in this area.

But pensioners can count on local exemptions in tax collections, which are held quite often. You can track them by contacting the local tax office.

In order to qualify for a tax deduction, you must meet a number of requirements. All of them are registered in the Tax Code of the Russian Federation. The main condition: a tax deduction, regardless of the type, can only be received by the taxpayer. This means that you must have taxable income and monthly transfer 13% of it to the state budget. In the article "" we described in detail the procedure, the procedure for processing documents and other rules that you need to know in order to receive a property tax deduction.

According to paragraph 2 of Art. 217 of the Tax Code of the Russian Federation, pensions are not taxed, therefore pensioners who do not have additional income cannot claim a tax deduction. 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 deduction when buying an apartment, house or other housing.

Transfer of property deduction to previous years for a pensioner

Recall that the right to a tax deduction comes after obtaining the right to own housing. This is either the moment of transfer of the apartment under the Transfer and Acceptance Certificate (for DDU), or the moment of state registration of ownership. 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 the title to housing was obtained. This means that those years when he was still working will be counted as a deduction for the pensioner.

This is how paragraph 10 of Art. 220 of the Tax Code of the Russian Federation:

“For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, the 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 carryover balance was formed. property tax deductions.

In fact, a retiree can receive a deduction for four years, including the year in which the non-carryover balance was formed. Below we will describe in more detail and show with examples.

In order to answer the question of whether a pensioner can receive a deduction, it is necessary to consider a specific case. Contact the tax experts of the online service NDFLka.ru, and get a full consultation on your issue

The apartment was bought on a pension

If you bought an apartment when you were already a pensioner, then the year of purchase is the same "tax period in which the transferable balance of property tax deductions was formed." The next year, you submit documents to the IFTS and receive a property deduction for three years plus for the year when you bought a home. Reason: letters of the Ministry of Finance of the Russian Federation of February 12, 2015 N 03-04-05 / 6179, April 28, 2012 N 03-04-05 / 7-577, the Federal Tax Service of Russia of August 29, 2012 N ED-4-3 / [email protected]

Example:

In 2017 you became a pensioner, and in 2018 you bought an apartment. In 2019, you are eligible for the deduction for 2018, 2017, 2016 and 2015. But since in 2018 you were already retired and did not pay personal income tax, you are not entitled to a deduction for 2018. For 2017, you will receive a deduction for the months you still worked before you retired, while 2016 and 2015 will be taken into account in full.

Apartment bought 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. previous years. In this case, the requirement to submit documents to the IFTS is also retained no earlier than on next year after obtaining ownership of the property.

Please note that if you already received a tax deduction for the years for which you are now entitled to carry forward before retirement, there is no law to repay or shift to other periods.

Example:

In 2017, you purchased a house. In 2018, they received a tax deduction for 2017. You retired in 2019. Now you can take advantage of the legislative benefit and in 2019 return the tax for the previous periods: 2018, 2017, 2016 and 2015. For 2017, you already received a deduction when you were not yet a pensioner, which means that there is a deduction for 2018 (for those months when you were still working), 2016 and 2015.

The tax deduction for retirees is a broad topic. Register on our website! We will help you file a 3-NDFL declaration and answer all questions

The apartment was bought in the year of retirement

If you bought an apartment or house in the year of retirement, then you must apply no earlier than the following year. However, you are entitled to a property tax deduction for four years: the year you bought your home and retired, and the previous three years.

Example:

You retired in 2018 and bought a house the same year. You are entitled to receive a tax deduction in 2019:
for 2018 (“the tax period in which the carry-over balance of property tax deductions was formed” from paragraph 10 of article 220 of the Tax Code of the Russian Federation),
for 2017, 2016 and 2015 (“preceding tax periods, but no more than three”).

Let's highlight the main points:

Documents for a tax deduction are submitted the next year after the purchase of housing or later - the period is not limited. If you bought an apartment in 2018, then the 3-NDFL declarations and the deduction application are transferred to the IFTS in 2019. In this case, you will receive a deduction for 2018, 2017, 2016 and 2015.

The deduction to the pensioner is put only for the last four years. If you file declarations in 2019, then the property deduction for 2014 cannot be received.

You can return income tax only for those years when you worked and paid 13% personal income tax. Or had other income for which they paid tax. If the rollover period falls within a year in which you were already retired and had no taxable income, there is no tax credit for that year and no rollover.

Tax deduction for working retirees

Until 2014, working pensioners were not entitled to transfer the property deduction. Changes in tax code, which entered into force on 01/01/2014, canceled this condition. Now any category of pensioners - both those with additional income and those who receive only a pension - are allowed to carry over the tax deduction for housing for the previous three years. Reason: paragraph 10 of Art. 220 of the Tax Code of the Russian Federation, Federal Law of July 23, 2013 N 212-FZ, Letter of the Federal Tax Service of the Russian Federation of April 28, 2014 No. BS-4-11 / [email protected], Letters of the Ministry of Finance of the Russian Federation dated May 15, 2015 No. 03-04-05 / 27966, April 17, 2014 No. 03-04-07 / 17776.

Example:

You retired in 2017 but continued to work. Bought a house in 2018. In 2019, you are eligible to apply for a property deduction for 2018, 2017, 2016 and 2015. 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 2020 you will file a declaration for 2019, in 2021 - for 2020 and so on, until the deduction is completely exhausted.

If you are a working pensioner, get the completion of the 3-NDFL declaration to our specialist. We will carefully and competently draw up the document and send it to your tax office

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: Letters of the Ministry of Finance of the Russian Federation of 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 of April 6, 2011 N KE-4-3 / [email protected]

What can be such income:

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

Example:

You are retired and rent an apartment. You officially declare income for rent and pay personal income tax of 13%. In 2018, you are buying a house. Since 2019, you have entered into the 3-NDFL declaration not only rental income, but also information for the property deduction for the house. As a result, until you completely exhaust the tax deduction, you will not have to pay tax for renting an apartment.

Example:

You are a pensioner and in 2019 you decided to sell the apartment that you bought in 2017 under a sales contract. Since you have owned the apartment for less than five 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. Suppose you are selling an apartment for 2 million rubles. Then, applying the deduction, you will have to pay tax not on the entire amount, but minus 1 million rubles of the standard deduction. The mandatory tax will amount to 130,000 rubles.
In the same 2019, you buy a house for 4 million rubles. The maximum allowable property deduction is 2 million rubles. This means that you can return 260 thousand to your account. Since both transactions took place in the same year, you can offset the tax and deduction. From 260 thousand rubles tax refund we take away 130 thousand rubles of tax, we get 130 thousand rubles of the difference due to you. Thus, you not only do not pay tax for 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.

We have a very simple registration - write your name and phone number. And we will tell you in detail how to get a tax deduction for a pensioner