- - reference 2-PIT;
- - certificate of state registration of rights to real estate;
- - Declaration on a 3-PIT;
- - documents confirming the costs of the purchase of real estate;
- - credit agreement, if the apartment is purchased in the mortgage.
size of the deduction is 13% of the cost of apartments .Ieif you bought an apartment for 1800000 rubles - your deduction amount to 234,000 rubles.To start, you need to take the employer income statement on Form 2-PIT for the reporting period (the year in which the property was acquired).Decide which way you want to receive a deduction: the employer or the tax authority of byudzheta.Pri compensation th
rough an employer, you will not withhold income tax deduction to full use.If you want to reimburse the tax by the tax office, you need to fill in a declaration form 3-PIT, and write a statement.
tax return 3-PIT must be submitted before April 30 of the following year.For example, you bought an apartment in 2011, want to get a refund of the property tax deduction in the budget, you have to file a declaration before April 30, 2012.In that case you will get back the amount of income tax paid for the year 2011 at the same time, the remainder of the amount of the deduction will be repaid gradually.Iefor some time your salary increase of 13% sincethe employer will not be deducted from your income tax on individuals.Not a bad bonus from the state, is not it?When returning the amount of the employer period of your application in the tax will be 30 days.If you want to get the amount of byudzheta- application pendency period of 3 months.
Each of the options for making deductions has its pros and cons.Making a deduction for the employer will not need to fill in the declaration, but if wages do not allow you to select the full amount of the deduction for the year is spread over several years, and each year you will need to undergo the process of registration of the deduction in the tax again.If you want to get a deduction from the budget - you need to fill in the declaration, help to collect all the employers may get all deduction entirely without breaking apart.
Deduction can get only officially working citizens.Pensioners and students are not eligible for the deduction, becausetheir income is not paid income tax.
property tax deduction can only be used one time.It does not matter whether the purchase of real estate first, second, third.There is a limit of 2 mln. Rubles, the cost of the acquired property.Sincethe maximum amount of the tax deduction will no longer be 260,000 rubles.