- apartment, owned more than 3 years.
When selling apartments , according to the law, the seller must pay a tax of 13% of the amount received, if it exceeds 1 million. Russian rubles.The law applies to sellers of real estate owning less than 3 years.
If the seller owns a property for more than 3 years, it is not required to pay income tax regardless of the value of the property the amount, the number of transactions for the sale of residential real estate is not limited.That is, if a person owns thirty apartments over three years, selling them, he did not have to state.
When buying a home the size of the sum was less th
an 1 million. Rubles, the sale is deducted from the amount of 1 million., And the difference is paid tax of 13%.
If a house worth more than 1 mln. Rubles, the tax paid to the net profit, ie 13% of the difference between the documented purchase price and sale price.
worth noting that a tax deduction is given for the tax period, not an object.That is, in case of sale of two apartments in a tax period, the tax on the first apartment will be 1 million. Rub., Not 2 million. The tax on the sale of second home can be used separately from the tax on the sale of the first apartment, and instead of it.You will need to choose which of the two deductions apply.
The same rules apply to garden areas, rooms in apartments and cottages.
tax is not paid from the sale of apartments, if the property was inherited a few years ago, and the right to property is decorated only now, as the heir automatically becomes the owner of the death of the testator.
When selling a share of the property, the amount of the tax is distributed among the owners in proportion.
cooperative property owners are probably legitimate owners since the last payment of the unit.That is, if the owner of the cooperative apartment paid the last part of the unit a few years ago, and registered his right to property two years ago, the tax on the sale of real estate, he should not pay.
In some cases, to reduce the amount of tax the two sides take risks, pointing dummy significantly lower price in the contract of sale of the property.Because of what the seller can get a claim from tax authorities for the evasion of payment of taxes.For the buyer has a priority an agreement with said real sum of purchases to avoid possible complications in the future.
If the seller is not a resident of the Russian Federation, the tax on earned income is 30% of the total instead of 13%.
Sale usually takes more than one week, and maybe more than one month, so you can wait for the expiration of 3 years from the date of entry into the property and does not pay income tax.