Documents for obtaining a tax deduction when buying a land plot. How much tax can be refunded when buying a land plot and how to do it

For example, a citizen purchased a plot with a house for 3.5 million rubles. This amount is more than the limit of 2 million rubles. Therefore, he can count on receiving compensation from the budget in maximum size 260 thousand rubles

If a person has spent less than 2 million rubles on the purchase of a plot, then the balance is subject to compensation from the budget during the next purchases of real estate until the limit is reached.

After verification of the submitted documents, the money will be transferred to the account specified in the application within 30 days.

The taxpayer can return for the year no more than the amount of tax withheld from his salary for the year. The rest can be received in the following tax periods. For example, a citizen bought a plot with a house for 1.8 million rubles. He can return 234 thousand rubles. His annual income amounted to 550 thousand rubles, and the amount of personal income tax withheld was 30,420 rubles. It is this amount that he can return for the last year, and the rest - in subsequent years. tax periods.

In what cases can I claim a tax deduction when buying land? And what is included in the concept of IZHS? Let's figure it out.

For example, a summer cottage, a cottage or a plot for building a house is purchased. Significant funds have been spent on this. Is it possible to return at least some of them?

Let's take a closer look at what features this species property deduction, and what is its size, from which payments you can count on a return of 13 percent and in what terms, and when it cannot be declared, that is, the state will not return the money.

Having bought a summer house, a house or a land plot for their construction, you can recover part of the funds spent by declaring a tax deduction. In general, the procedure for the return of funds for the purchase of land is similar to that declared at, but has a number of features. Yes, conditionally land deduction can be divided into 3 components:

Buying only land for the construction of a residential building in the future

In this case, it will be possible to apply for a refund only when the house is built and a certificate of ownership of it is received.

That is, you can not get a deduction only for land. We need a house built on it. In addition, the purpose of the land must be under individual housing construction, otherwise the deduction, in general, cannot be declared for such a plot.

For plots where a residential building is already located

In this case, it is also necessary to obtain ownership of the house before contacting the tax authority.

Mortgage interest on the purchase of land

If the land was bought on credit, the overpayment on it can be reimbursed separately. The amount of the interest deduction does not depend on the amount of the main deduction for land + housing and is not tied to it. Learn more about refunds mortgage loan see .

Who has the right to return personal income tax on purchased land

To receive a property tax deduction from the purchase of land, two conditions must be met:

• the buyer must be a citizen of the Russian Federation, stays on its territory for more than 183 days a year;
• he must receive income subject to income tax (PIT) at a rate of 13%.

Thus, unemployed citizens and individual entrepreneurs, on special regimes, will not be able to receive a deduction for land, as well as non-residents of the Russian Federation. The former because they do not pay the state 13% of their income, and the latter because they do not live a specified amount of time on the territory of the Russian Federation.

In what cases the state will refuse a benefit

Compliance with the above conditions (according to the time of residence in the Russian Federation, the presence taxable income and the purchase of land for individual housing construction) does not guarantee a 100% return of income tax. There are a number of additional restrictions that should be kept in mind as well.

The grounds for refusal will be:

• Buying land from a close relative or family member;
• Lack of a house built on the site and (or) registered rights to it;
• Other purpose of the land;
• The purchase of a land plot at the expense of the state, the employer, i.e. no direct costs to the owner.

Thus, when buying garden plot you won't be able to get a tax deduction.

Land deduction amount

Conventionally, two types of land deduction can be distinguished:

• The main one is to buy land or a house with a plot. Its size is 2 million rubles;
• Additional - by interest, if the land was bought on credit. The amount of the benefit in this case is 3 million rubles. (since 2014)

Let's take a closer look at each of them.

Basic purchase deduction

You can declare it several times for different real estate objects. But there are a number of limitations here. Be sure to study all the subtleties using the example of buying a home: "".

Example 1. Bulochkin O.Sh. bought land and built a house on it. For all this, he paid 1.5 million rubles. The remaining half million he can claim for the next residential property when he buys it.

As mentioned above, the amount of the benefit is 2 million. But this does not mean that the state will return this entire amount. It wasn't there. Bulochkin will receive only 13% of the two million, and then in parts, since the deduction is given in the amount of income tax paid for the year. How much of his salary was given to the state Bulochkin can find out in the accounting department and from the 2-NDFL certificate.

Thus, the maximum possible amount that will be returned to the hands will be 260,000 rubles.

Example 2. Let's say for a year from Bulochkin's salary is deducted income tax- 31,000 rubles. In this case, he will reimburse the deduction for almost 9 years: 31,000 * 9 = 279,000 rubles.

You can watch this video tutorial or continue reading the article.

Additional deduction for mortgages

If the land was bought on credit, then the interest on it can also be returned. The amount of the interest deduction is 3 million rubles. (after 2014) and is not tied to the main one. That is, the owner of the land will be able to declare expenses in the total amount of as much as five million. But this is ideal.

With a percentage deduction is a little more complicated. There are a number of restrictions on its receipt, namely:

• You can return 13% only from the interest actually paid, and not from the entire amount as a whole. Bulochkin paid 200,000 rubles for the year. percent, will receive 26,000 rubles. (200t.*13%);
• The loan should be targeted, that is, for the purchase of housing, and not consumer, for example;
• It can be declared only once and for one property. The balance cannot be reclaimed, as is the case with the main

What documents are needed to receive benefits

Let's now decide on the list of documents that will need to be collected in order to exercise our right to receive a property deduction.

1. First of all, this is a declaration in the form of 3-NDFL and an application for a land deduction;
2. In the second - documents that confirm the purchase of land, the construction of a house and the payment of interest;
3. Also, papers confirming ownership of these objects;
4. To return interest, you will need to attach a loan agreement and an interest payment schedule;
5. Certificate of income (2-NDFL) received from the employer;
6. Marriage certificate (if any).

When submitting documents, it is better to take the originals with you, as the receiving inspector may request them for verification.

If you need help completing tax return 3-personal income tax, leave. Along with the completed form, you will receive an individual list of documents that are required for delivery. The tax inspector from the first time and will gladly accept this package. And you just have to wait until the account receives money from the state.

For more information about the documents that must be submitted to receive a property deduction, read in.

How to receive

Like most deductions, land can be obtained through the Inspectorate and through the employer.

At the tax office

After the end of the calendar year in which the purchase occurred, you will have to perform a number of actions:

• Preparation of all necessary documents, drawing up and filling out an application for receiving a deduction and reporting on income tax;
• Submitting them to the tax authority;
• Receipt after approximately 4 months of money to the account indicated in the application.

If the deduction is denied, the decision tax authority you can try to challenge it out of court, first by filing a complaint with the Inspectorate itself, and then, if the dispute is not resolved, with a higher organization.

At the employer

For this you need

• Make an application for confirmation of the right to deduction in any form from the Inspectorate;
• Collect supporting documents;
• Receive confirmation or refusal to receive a deduction after a month;
• Give a confirmed decision at the place of work;
• Get your wages in full (without paying personal income tax).

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Property tax deduction when acquiring a land plot

Currently, according to the current Tax Code of the Russian Federation, an individual can be granted a tax deduction for the following objects when purchasing a land plot:

1. purchase of a land plot for individual housing construction (individual housing construction);
2. purchase of a land plot on which a previously acquired residential building is already located;
3. purchase of a residential building with a land plot;
4. purchase of a land plot or its share.

By general rule, the amount of the maximum possible property deduction that can be provided is 2,000,000 rubles. When buying in a mortgage until 2014 - the amount of the deduction is not limited, starting from 2014 - no more than 3,000,000 rubles.

Therefore, the maximum possible amount to be returned is 13% of the cost of the land plot, but not more than 260,000 rubles and 390,000 rubles (in terms of mortgages issued after 2014).
However, the tax refund calendar year is possible only in part of the paid personal income tax in each particular year (according to the data of the 2-personal income tax certificate, which can be taken from the accounting department of the organization).

For example, in 2016, a citizen purchased a land plot worth 550,000 rubles. The amount to be refunded from the tax is 71,500 rubles (that is, 13% of 550,000). But, according to the provided certificate 2-NDFL, the employee's income for the year amounted to only 300,000 rubles and the amount of tax withheld - 39,000 rubles (13% of income).
Thus, in 2017, by submitting a declaration for 2016, a citizen will be able to return only 39,000 rubles, the balance in the amount of 32,500 rubles (71,500 - 39,000 \u003d 32,500) will be transferred and will be returned no earlier than next year(that is, in 2018 for 2017, if there are also incomes and payment of personal income tax in 2017).

Let's take a closer look at the above cases:

1) When purchasing a land plot for individual housing construction, a tax deduction can be provided no earlier than the year of registration and receipt of a certificate of ownership of a residential building.
Thus, you can’t just buy a land plot, immediately submit documents and receive a deduction. First, a residential building must be built.

For example, an individual purchased a land plot in 2015, and in 2016 a residential building was built and registered on it. Then the right to a deduction from a citizen to a land plot arises only starting from 2016, when the right of ownership to a residential building was formalized.

2) When buying a land plot on which a previously purchased residential building is already located, you can start receiving the deduction immediately(if through an employer) or at the end of the year (if through the tax office, that is, by filing a tax return in the form of 3-NDFL and attaching all supporting documents, including the ownership of the located residential building).

For example, an individual bought a land plot in 2016, a residential building located on this plot was purchased earlier, for example, in 2015. A citizen has the right to receive a tax deduction for a land plot starting from 2016.

3) When buying a residential building with a land plot, a property tax deduction can be provided immediately(if through an employer) or at the end of the year (if through the tax office).
At the same time, the purchase of a residential building with a land plot is considered as single object real estate.

For example, a citizen purchased a residential building with a land plot in 2016. Therefore, starting in 2016, he is entitled to receive a property tax deduction.

4) When buying a land plot (share), as in the first case considered, a deduction is possible only after the construction and registration of ownership of a residential building.

For example, a citizen purchased a land plot in 2014, but a residential building was built and registered only in 2016. Therefore, the right to deduct does not arise until 2016.

It should also be borne in mind that when buying a share of a land plot and building a residential building in fractional ownership, if the shares do not match, the deduction will be distributed among the owners in proportion to the value of their shares in the residential building.

As can be seen, in all of the above cases, a tax deduction for the purchase of a land plot can be provided no earlier than the year of registration of the ownership of a residential building located on this plot.

If there is no house, then the deduction for the land cannot be received.

The return of this or that tax is also called a tax deduction. This is a kind of benefit for specific individuals or under specific circumstances, when, under the law, it is allowed to return part of the tax paid when buying property or paying off some obligation to the state.

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This assumption also includes the return of the amount paid as a tax upon the purchase of a land plot. This type of deduction is regulated legislative act- Tax Code of the Russian Federation.

Terms

Acquisition of land with one's own funds, or borrowed from a bank at interest, entails exorbitant costs. The cost of a plot of land today is, at times, the same in size as the purchase of housing on land (dachas or country houses).

Therefore, I so want to return to myself at least part of the amount that was spent when registering a plot of land under a sale and purchase agreement.

To do this, you must declare a tax deduction, which in itself has a significant number of certain features associated with the purchase of land. Based tax legislation Not everyone is eligible for a tax deduction.

It is worth noting the most basic conditions under which such an operation is carried out:

• the amount of the total amount of the deduction (refund) for property taxation cannot exceed 2 million rubles;
• such a benefit can only be granted to those citizens who have purchased land for housing construction, and not just bought it on its own;
• it is allowed to purchase land with an existing house on it, intended for demolition;
• to obtain approval for a tax refund application, you will need to provide documentary evidence that a house will be built on this site;
• it is possible to reimburse the overpayment on a mortgage loan, thanks to which the borrower bought the land;
• for receipt tax refund The following persons may apply:
  • a person who bought land without a house on it must be a citizen of the Russian Federation;
  • a person in the field of Russian citizenship must live in the country for at least 183 days during the year;
  • the buyer of the plot must be officially employed somewhere;
  • for a person who has bought a land plot, his employer must regularly transfer taxes on income in the amount of 13% of wages.
• all persons who receive income but do not pay tax in the amount of 13% of earnings are not eligible for a refund tax amount paid earlier when buying land.

Building your own home is also called individual housing construction or, for short, IHS.

This is exactly what the status and purpose of acquiring the land should be, so that it can be used for a tax deduction. Under other circumstances, such an acquisition will not be regarded as preferential.

This is if you want, for example, to buy land for a farm or gardening enterprise or for the construction of a brick production workshop. Then the tax deduction under such circumstances will not be provided by law.

The evidence base that the land will be used for individual construction at home, are project papers or a targeted loan for the purchase of building materials for the construction of your home.

If you intend to receive an overpayment on a mortgage back, then it is issued separately. This is due to the fact that the tax deduction is in no way related to overpayments on credit rates.

The tax service must be sure that the person to whom the land was registered is a conscientious taxpayer.

In addition to the basic conditions, you should also pay attention to additional nuances that may affect the refusal to receive refunds after registering a land plot in your name.

Such secondary negative reasons for refusing to issue a tax refund may include the following situations:

• acquisition of a land plot from a loved one, family member, relative;
• lack of documents confirming the purpose of buying a plot - the future construction of a house;
• lack of documents for an already built house or lack of rights to own such a house, which was built after the acquisition of the land on which it stands;
• any other purpose of the land plot except for individual housing construction;
• the acquisition of a plot not with their own money, but with the funds of the state or the employer.

Summing up, we can safely say that it is really possible to get a tax deduction when you buy a land plot in order to build a house on it.

The buyer must be a Russian citizen, be officially employed, be a taxpayer. In addition, the applicant must have lived in the territory of the Russian Federation for the last 183 days.

How is it issued

Applications should be submitted directly to the nearest territorial tax authority. Moreover, it is allowed to apply for each real estate object - a land plot, if they were purchased for personal use on own funds for the construction of a dwelling, for example, in the amount of two or more.

But you can always submit such an application once for one object. When filling out the application form, as well as the declaration form, the tax officer can always help and give the necessary advice.

The procedure for registration in the tax office is as follows:

1. After the end of the calendar year in which the purchase was made, an application is made for a tax deduction due to the purchase of land without a home.
2. Submission of a package of documents to an employee of the tax inspectorate.
3. Drawing up a declaration 3-NDFL.
4. Obtaining data from the tax authorities on income tax reports.
5. Obtaining approval of the application.
6. Receipt of deduction amounts after 4 months have passed.

In the event of a refusal by the tax authorities, which the applicant considers unreasonable, this move can be challenged in court. Only the pre-trial order must be observed first.

This means that you must first file a complaint in the name of the manager public institution tax service.

And only after the case is not settled and your complaint is not satisfied, then you can file a lawsuit against tax service. A copy or original of the pre-trial complaint must be attached to the claim. The judiciary is the highest authority.

The procedure for issuing a tax refund through the employer is carried out using the following algorithm:

• an application is independently drawn up, where a request is expressed, to receive from the tax inspectorate, which is due for payment by law, a tax deduction;
• put everything Required documents to the application, including the originals;
• within a month, you can receive either a confirmation of the application, or a refusal to complete it by mail of the applicant;
• after approval has been received from the tax office in the form of a letter, it should be taken to the employer;
• after the expiration of 4 months, the tax office for a certain period of time will not withhold 13 percent income tax (personal income tax) from you.

In the event of an attempt to receive refunds through your employer, who regularly transferred all amounts for personal income tax, an application for the tax service is drawn up in an arbitrary form, where the purchase amount, the percentage of the amounts to be returned, as well as details are indicated.

Required documents

An inspector at the tax office can request from documents not only copies, but also originals.

Therefore, when you collect a package of papers, you should attach the original to each copy:

1. Write to the tax authority the application itself with a request to receive a tax deduction and specify the details bank account where the money should be transferred.
2. Contract for the sale of land (copy).
3. Other papers that could confirm ownership of the purchased land.
4. All documents that could confirm the purpose of buying land - IZHS:
   • project for the construction of a private house;
   • an agreement with contractors who will build a residential building;
   • loan agreement with a bank cash for targeted needs - the purchase of building materials for the construction of a house.
5. Copies of papers confirming the taxes paid when making the acquisition - land without a house.
6. It will also be necessary to first fill out a declaration in the form No. 3-NDFL, which indicates the following cash spending for certain types installation work and cost of materials:
   • construction works;
   • finishing works on internal and external finishing;
   • materials for construction and decoration;
   • preparation and development of project papers;
   • connection and implementation of engineering communications - water supply, gas pipeline, ventilation, electricity or sewerage.
7. Confirmation from individual his ability to work, the status of a taxpayer and a citizen of the Russian Federation:
   • civil passport of a Russian citizen (with a copy of all completed pages);
   • Marriage certificate;
   • a copy confirming official employment;
   • copy of SNILS;
   • copy of TIN;
   • certificate from the workplace in the form - it must contain information about the income of a citizen for the last 12 months or for the entire one-year period during which the land was purchased.
8. If the tax refund application is submitted after the construction of the house on the land, then it is enough to submit all documents for an already existing house that was built after the purchase of the land.
9. In the case of acquiring a land plot as a joint property, documents must also be presented for the other participants in the right to own land.

Payment documents that could confirm the payment of taxes should be receipts, invoices or checks.

In addition to confirming the tax payment, you should also confirm the payment for the purchase of land, as well as payments for the acquisition building materials to build your own home.

You should also pay attention to the fact that not all expenses can be taken into account by the tax service as those that should be included in the refund amount.

So, for the construction of outbuildings or fencing around the house, you need your own materials, on which money is spent. These are exactly sums of money will not be taken into account, but only those that were spent directly on the construction of the house will be.

Timing

Before you apply for a tax deduction after you purchase a plot of land, you need to remember that the amounts from state budget always return more slowly than from the bank, for example.

The period, which in practice must wait for receiving the amount to your account, is usually no more than 4 months.

The payment order is usually as follows:

• from the moment the application is submitted, the documents will be considered by the tax authorities for about a month;
• then, within a few days, a letter with a response will be sent to the post office;
• upon receipt of consent, to pay you a refundable tax, you still need to wait 2-3 months until the tax inspectors check all documents and payments;
• The 3rd month can be busy if the tax officials spend desk audits, so a queue can form;
• it takes another month for the money to be transferred to the recipient's account.

It turns out that in the absence of an additional workload of tax officials, the terms are measured in 4 months. But if officials of the tax authority additionally conduct other checks, then one more additional month will have to be borne in mind.

But if, however, who wants to return part of the amount submits an application through his employer, then the terms are significantly reduced. At the same time, you do not need to wait until the end of the calendar year in order to apply.

Reimbursement of personal income tax when buying a land plot and a house

To receive earnings without a legal deduction of 13 percent of income tax, you can carry out the entire procedure for processing a tax deduction immediately through the employer. All documents are simply submitted not to the tax office itself, but to the employer's accounting department.

After the application is approved, the documents are accepted, the refundable amount will simply be broken down by months. During certain period the employee simply will not be deducted income tax. Earnings, at the same time, he will receive from the employer in full.

Thus, the employer is not obliged to pay income tax for the employee during certain period time.

The amount of interest on personal income tax to be returned cannot exceed 260,000 rubles. In order to understand how the personal income tax refund scheme works after acquiring land without a house, you can consider the following examples:

In addition to these amounts, refundable amounts of taxes that were paid by the buyer of the land, which was issued as a mortgage, can also be added.

The cost for such real estate was paid in bank money with interest, which also included personal income tax.

The client then returned bank loan for the acquisition of land. On the basis of an application, these 13% can also be returned. For example, on a mortgage, a citizen paid the bank for land the amount of only one interest rates in the amount of 2.5 million rubles.

The calculation of the tax to be refunded will be as follows: 2,500,000: 100 x 13 (%) = 325,000 rubles to be refunded to the person who filed an application for a tax refund with the tax service.

Those who bought a land plot without a house on it have every right to receive a tax deduction back. To do this, you only need to know where, when and what documents to submit.

An independent appeal to the tax office should be made no earlier than the calendar year during which the purchase was made. Also, not all citizens are eligible for a tax deduction.