- passport, declaration of 3-PIT, VAT, sales contract, payment documents.
revenues, which are derived from the sale of natural persons apartments are subject to personal income tax.Its rate for residents is 13%.The obligation to pay the tax imposed only on the sellers who have flat (a room or share) was owned by up to three years.Otherwise, the sale is not taxable.
moment at which begins ownership of the apartment, is the date fixed in the certificate of registration of property rights.If the apartment was inherited, it is necessary to conduct the count from the date of death of the testator.Homes built ZHSKH 3 years counted from the date specified in the certificate of the issuing unit.In the case of re-planning point of property rights is the initial registration.
When selling an apartment provided a tax deduction up to 1 mln., Which is deductible.For example, the apartment sold for 3.5 mln. Rubles.Personal income tax of 13% will be paid not to the amount of the sale, and only 2.5 million rubles.(3.5-1).If the amount of the transaction was less than 1 million rubles., While the tax base is reset to zero and pay personal income tax is not necessary.If several vendors, the deduction of 1 million rubles.distributed pro rata.For example, with equal share ownership in the half, everyone is entitled to a deduction of 500 thousand rubles.If the owners will draw up a contract of sale, then they can claim a deduction for 1 million rubles.each, not in proportion to their share.If the share in the apartment is not distributed, the tax deduction is distributed under the arrangement.
If the taxpayer acquired the apartment, and then sold it for 3 years, it can not use the deduction in the amount of 1 million rubles., And to take into account their proven expenses.For example, in 2013 flat 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 the applicable tax deduction, the tax would need to pay a 2.5 million rubles.
for payment of the tax must be submitted to the FTS 3-PIT declaration and accompanying the sale of apartments documents until April 30 of the year following the sale.Failure to submit the declaration within a specified time entails a penalty of 5% of the tax amount for each month.The amount of tax the taxpayer shall calculate their own, it must be translated into the budget until 15 July.For example, for an apartment sold in 2014, will have to pay a tax to the July 15, 2015
for evasion of taxes on the sale of apartments is punishable by 100 thousand rubles.up to 3 years imprisonment.
tax deduction in the amount of 1 million rubles.You can take advantage of the sale of the apartment only once.Even if the taxpayer has sold two apartments per year.