Statistics pleases.Each year, the opportunity to receive compensation in the form of a refund of income tax by taxpayers through property deduction have about a million Russians.An annual payment will be adequate to the value of the tax on personal income for Help 2-PIT, ie,It depends on your salary.The higher the income, the more quickly exhausted their benefit.In total you will be supposed to receive 13% of the cost of housing (but not with a larger amount than 2 million rubles).Limits, by the way, have ch
anged: from 1 January 2001 to 31 December 2002 it was 600 thousand. Rub., As from 1 January 2003 to 31 December 2007 - 1 million rubley.Razberemsya how much you can saveand under what usloviyahZakonodatelstvo mobile, and well, that the issue of property deduction and - in favor of the taxpayer.Now getting provided deduction and the purchase and land for individual housing construction, and areas where there is a residential facility (or a proportion of it).The maximum payout of 260 000 can be increased if you take a loan target for housing (not for consumer needs).You get laid and 13% of the amount of interest paid on the loan.Real estate, the purchase of which is entitled to a tax deduction , listed in Art.220 of the Tax Code.It is a residential house, apartment, room (getting deduction and the acquisition of the room allowed to January 1, 2007). When deduction is not available: - in three cases, if the purchase and sale was made between individuals who areinterdependent (for example, husband sold half apartments wife); - if the rent paid by the employer or other person; - if the apartment or house were purchased with the money targeted subsidies or other payments from the budget, which are not taxed on personal income - ifthe taxpayer has the funds for the purchase of two or more properties or planning in the future to buy another flat, deduction may be granted only once.An exception to the rule - the purchase of a first home and getting similar privileges (the exhaustion of the entire amount of the deduction a) entirely within the period prior to 1 January 2001, ieuntil the entry into force of the new Tax Code.In this situation, the taxpayer can claim a refund of income tax in the form of property and deduction and second raz.Kak be, if at the time of the transaction the person does not work and can not provide a reference 2-PIT with the amount of income tax paid?It can get a deduction later, when there will be income taxed at a rate of 13%.Thus, in the design of real estate on young children, non-working pensioners and students a refund is not possible.Do not get the benefits and entrepreneur that is on the tax regime in the form UTII (single tax on imputed income) .Razmer deduction and directly related to the amount of costs incurred for the purchase or construction of housing.Spend on malosemeyku 1 million. Rubles - will get 130,000 rubles.Bought an apartment for 3 million. Rubles - for the savings account of the aggregate will be transferred 260,000 rubles.But if your Small family-building has been handed over the building is set out in the contract and you have spent on building materials and repairs, and keep all cash receipts and the contract for the work, you can "get to» the cost of housing up to 2 million. Rubley.Vse nuances ofregistration documents for deduction and explain to you the tax office in your place of registration.