I sold my apartment when to file a declaration. When is a declaration submitted when selling an apartment? Now the cadastral value of real estate is taken into account in calculations

Taxpayers specified in Art. Art. 227, 227.1 and paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, must submit a tax return for personal income tax (clause 1 of Article 229 of the Tax Code of the Russian Federation). We are talking, for example, about individual entrepreneurs who apply the general taxation system (clause 1, clause 1, clause 5, article 227 of the Tax Code of the Russian Federation), or about citizens who sold an apartment inherited or donated by a family member before the expiration of 3 years (clause 2 clause 1, clause 2 of article 228, clause 1 of clause 3 of article 217.1 of the Tax Code of the Russian Federation).

Those citizens who are not required to file a personal income tax return can do so at their own request. For example, to receive a tax deduction when purchasing an apartment (clause 2 of article 229, clause 3 of clause 1, clause 7 of article 220 of the Tax Code of the Russian Federation).

Form 3-NDFL for 2016: where to get the form and how to fill it out

The 3-NDFL tax return form to be filled out for 2016, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@ (as amended by the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 /552@).

For tax return 3-NDFL 2016, you can download the form at.

Declaration 3-NDFL (form according to KND 1151020) can be submitted on paper, filled out by hand or printed on a computer. You must use blue or black ink.

To prepare a declaration, you can use special programs. For example, on the Federal Tax Service website www.nalog.ru, in the “Software - Declaration” section, there is a specially designed program that, after downloading to your computer, you can use to fill out a tax return for 2016.

It is also convenient to fill out and submit a declaration in form 3-NDFL online on the Federal Tax Service website in the interactive service “ Personal account taxpayer for individuals."

Composition of a personal income tax return

Form 3-NDFL consists of mandatory sheets and sections, as well as sheets that are filled out only by individual taxpayers (clause 2.1 of the Procedure, approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@).

Thus, all individuals submitting a 3-NDFL declaration must fill out a declaration in the following composition:

Front page;
Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget”;
Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate.”

Sheets A, B, C, D, D1, D2, E1, E2, G, Z, I of the 3-NDFL declaration are used to calculate the tax base and tax amounts and are filled out as necessary.

For example, a citizen receiving income from sources in the Russian Federation, filing a tax return in connection with the sale of an apartment, fills out the following sheets in addition to the mandatory part:

Sheet A “Income from sources in Russian Federation»;
Sheet D2 “Calculation of property tax deductions for income from the sale of property and property rights.”

And if such an individual also bought an apartment in 2016 and claims tax deductions in connection with this, in addition to the Title Page, Sections 1 and 2, as well as Sheet A and Sheet D2, additionally:

Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate.”

Deadlines for submitting the 3-NDFL declaration

In general, the 3-NDFL declaration is submitted no later than April 30 of the year following the expired tax period (clause 1 of Article 229 of the Tax Code of the Russian Federation).

If the last day of the period falls on a weekend or non-working holiday, you can submit the declaration on the working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Due to the fact that 04/30/2017 is a Sunday, and 05/01/2017 is the Spring and Labor Day (Article 112 of the Labor Code of the Russian Federation), the 3-NDFL declaration in 2017 for 2016 must be submitted no later than 05/02/2017.

If filing a personal income tax return is the right and not the obligation of an individual (for example, when buying an apartment and presenting a property tax deduction), you can submit the return after April 30.

3-NDFL 2016: sample filling

Let us present in the case where an individual receiving income from sources in the Russian Federation submits a declaration in order to receive a property tax deduction in connection with the purchase of an apartment.

Receiving tax deductions or declaring income is carried out by citizens on the basis of the 3-NDFL declaration. The form of this reporting changes almost every year. It is very important to fill out an up-to-date form, because filing a return in an outdated form threatens the taxpayer with refusal to accept documents for a tax deduction, and for individual entrepreneurs - missing the deadline for submitting reports.

Form 3 personal income tax for 2016

By Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/552@ approved new form income tax returns and the procedure for filling out 3 personal income taxes for 2016. The following changes were made to the previous declaration form:

1. The barcodes of all document pages located in the upper left corner have been changed.

Please note that tax return 3 personal income tax for 2016 must be accepted by the tax authority even if it does not have a two-dimensional barcode. The absence of this code cannot be grounds for refusal to accept the declaration. A similar position is set out in the Letter of the Federal Tax Service of the Russian Federation dated April 18, 2014 No. PA-4-6/7440.

2. In section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate”, the field “002” has been added, where you must indicate the type of income received for the year:

"1" if the income was received in the form of dividends;
“2” when receiving profit from controlled foreign organizations;
"3" for all other income ( wages, income from the sale of property, etc.).

Please note what if in reporting period(year) several types of income were received, then Form 3 of personal income tax for 2016 should contain the same number of sheets of Section 2 as types of income.

3. The amount of trade tax paid in the tax period must now be displayed on line 091, and not 123, as was previously (relevant for individual entrepreneurs);

4. Line 040 of Section 2 includes the amounts of social benefits provided by the employer in the reporting period (previously these amounts were not displayed in this line);

5. When filling out sheet A added new look income: 09 - Income from the sale of real estate and shares in it, determined based on the cadastral value of this object, multiplied by a reduction factor of 0.7;

Code “09” must be specified if the transaction amount for the sale of real estate is significantly (30 percent or more) lower than the established cadastral value. For example, cadastral value apartment is equal to 20 million rubles. If the amount under the contract is below 14 million rubles. (20 million rubles x 0.7), then it will be necessary to calculate and pay the tax on “imputed” and not actual income, that is, on 14 million rubles, and not on the amount specified in the agreement.

As a rule, such situations arise when the amount of the sale price of real estate is understated in the contract in order to evade paying taxes. To suppress this practice, declaration 3 of personal income tax for 2016 was supplemented with a new code for the type of income and the procedure for calculating tax if there is a significant difference between the cadastral and sales value of real estate.

6. The income limit for the purposes of providing standard deductions has been changed from RUB 280,000. up to 350,000 rub. (p.030)

Deadlines for submitting 3 personal income taxes for 2016

For citizens wishing to claim any types of deductions (except for deductions for the sale of real estate and property and special deductions for individual entrepreneurs on OSNO), the deadline for filing 3 personal income tax for 2016 has not been established. You can contact the tax office to receive a deduction at any time of the year. In addition, in 2017, you have the right to submit returns and return taxes not only for 2016, but also for 2015 and 2014.

For those for whom submitting a declaration is an obligation and not a right, the deadline for sending it to the Federal Tax Service is established - no later than April 30.

Be sure to submit 3-NDFL within this deadline, even if there is no tax due. Violation of the deadline for submitting a declaration, in cases where a citizen was obliged to file 3 personal income taxes for 2016, threatens to be held accountable under Art. 119 of the Tax Code of the Russian Federation and a fine in the amount of:

5% the amount of personal income tax payable to the budget under this declaration - if the tax was not paid before the reporting was submitted or a zero declaration was submitted;
1,000 rub.- if the citizen did not submit a zero declaration on time, or paid the tax before filing the report.

If a pensioner received the right to a deduction in 2016 (purchased real estate) and worked during this period, he can transfer the balance back three years and: 2016, 2015, 2014, 2013.

Filling out 3 personal income taxes for 2016 for social deductions

Treatment and purchase of medicines (your own, your other spouse’s, children and parents)

Charity;
Pension insurance and security, as well as life insurance;
The funded part of the pension.

The amount of the benefit did not change in 2017 and is:

120,000 rub.- for all social payments (except for education of children and expensive treatment);
50,000 rub.- on the cost of education of one child;
Unlimited- on the cost of expensive treatment.

The amount of tax that will be refunded to you is calculated using the formula:

Deduction amount x 13%

Let's say Smirnov V.S. paid for my university education at a cost of 162,300 rubles. and daughter’s tuition in the amount of 49,000 rubles. In 2017, he has the right to claim a deduction for training expenses for 2016 in the total amount of 169,000 rubles:

120,000 rub. - for your studies at the university. Since the actual amount of costs exceeds the established limit, expenses will be accepted in the amount of 120,000 rubles;
49,000 rub. - since the expenses for his daughter’s education did not exceed the maximum limit of 50,000 rubles, Sergeev can claim all of them for deduction.

The amount that Smirnov will directly receive in his hands will be 21,970 rubles:(120,000 + 49,000) x 13%.

Please note that in 2017 social tax can only be claimed for expenses incurred in 2016-2014. Tax will not be refunded for expenses incurred in earlier periods.

Features of providing a deduction for treatment expenses for 2016-2014

The medical institution must have a license for the relevant activities;
To receive compensation for expensive treatment, the certificate of medical services must indicate code “2”;
Documents must be issued to the person who claims the deduction and pays for the treatment (with the exception of spouses);
The deduction can be obtained both from the tax office and from the employer;
Costs are reimbursed only for treatment in Russia;
The medical services provided and medications purchased must be indicated in a special list approved by the Decree of the Government of the Russian Federation,

Features of providing a deduction for training expenses for 2016-2014

The educational institution must have an educational license (except for individual entrepreneurs carrying out this activity without the involvement of teachers);
The benefit can be claimed for studying not only at Russian universities, but also at foreign educational institutions;
One spouse cannot claim benefits for the other.
Unused balance does not carry over to the next year
You can submit documents to receive this type of deduction at any time throughout 2017.

Filling out 3 personal income tax for 2016 when purchasing an apartment

A citizen can reimburse expenses for purchasing an apartment as part of a property deduction.

In addition to the main deduction for the costs of purchasing real estate and its decoration, you can get a deduction for paid bank interest if the housing was purchased on credit.

Please note that the declaration must indicate the amount of interest actually paid in the reporting period.

The amount of deduction for the purchase of real estate in 2017 is:

2,000,000 rub.- for purchase costs (even if the apartment was purchased on credit, the entire amount of costs is deductible);
3,000,000 rub.- on the cost of repaying credit interest. However, if the mortgage for the apartment was issued before 2014, the limit is 3 million rubles. does not apply to interest expenses.

The amount to be received is calculated using the formula:

Deduction amount x 13%

Let's say Litvinova A.S. in 2016, I bought a one-room apartment with a mortgage for RUB 1,984,000. For the year she paid 125,600 rubles on the loan. in the form of interest.
For expenses for 2016, Litvinova can receive a deduction in the total amount of 2,109,600 rubles:

RUB 1,984,000 - deduction for basic expenses for the purchase of housing;
RUB 125,600 - deduction for paid credit interest.

In total, the maximum amount of costs that Litvinova can reimburse will be 274,248 rubles: 257,920 rubles. (1,984,000 x 13%) - main deductionand 16,328 rubles. (125,600 x 13%) - by percentage.

Features of providing a property deduction when purchasing real estate

, unlike the social one, does not expire after 3 years, but it can only be declared in the reporting period for the previous 3 years. Thus, in 2017 you can receive a refund for 2016-2014;
Pensioners, both working and not, can carry forward the balance of the deduction back 3 years;
A deduction for land that was acquired under individual housing construction can be obtained only after the construction of a residential building on it and registration of ownership of it;
The main deduction can also include finishing costs, but the need for them must be documented;
Spouses are currently entitled to receive a benefit in the amount of 2 million rubles. for everyone, and it does not matter which of them the property is registered in and who directly paid for its purchase.
This type of deduction can be obtained only once in a lifetime; it cannot be provided again (the only exception is if a citizen received a deduction before 2001, when the right to deduction was regulated not by the Tax Code of the Russian Federation, but by the Law on Personal Income Tax);
The interest deduction can be obtained separately from the main one, but the balance cannot be transferred to the next housing purchased on credit (for example, if the limit of 3 million rubles on mortgage interest was not selected for one apartment, the balance cannot be transferred to the next mortgaged housing will not be possible);
The declaration can be submitted at any time, without any time limit;

How to fill out 3 personal income taxes for 2016 when selling property

When selling property (apartment, cottage, house, land, car), a citizen is obliged to pay tax on the income received if this property was in his ownership for less than 3, and since 2016 - 5 years.

Please note: Since 2016, the period of ownership of property, which is exempt from income tax, has been increased to five years, but this innovation is only relevant for real estate acquired after January 1, 2016.

After the income has been received, the citizen must calculate the amount of tax to pay to the budget and transfer it to the state accordingly. When calculating taxes, he can use a deduction when selling property (not to be confused with a deduction when purchasing):

In the amount of costs for the purchase of the sold property;
In the amount of 1 million rubles. for real estate;
In the amount of 250,000 rubles. for other property.

The use of a deduction in the amount of the established limit (1 million rubles and 250,000 rubles) is relevant in cases where a citizen does not have documentary evidence of purchase costs (for example, housing was received as a gift or by inheritance)

Let's say Khrustalev P.I. in 2016, he sold the apartment he had inherited from his mother a year earlier. The sale price was RUB 3,540,000. Since he does not have documents officially confirming the purchase of this property, he can only take advantage of a deduction in the amount of no more than a million rubles.

The amount of tax that Khrustalev will have to pay to the state will be 330,200 rubles: (3,540,000 - 1,000,000 rubles) x 13%

Let's assume that Khrustalev did not receive the apartment from his mother, but also bought it a year earlier for 4,000,000 rubles. But, due to the fact that he urgently needed funds, he sold the property for less than he bought it. In this case, he can reduce the amount of income received by the costs of purchasing this property.

Taking into account the fact that the cost of purchase costs exceeded the income from the sale, the tax payable will be equal to 0 rubles: 3,540,000 (income from sale) - 3,540,000 (deduction for purchase expenses. Since the amount of deduction cannot be more the amount of income received is taken into account as 3,540,000, not 4,000,000 rubles)

Khrustalev P.I. in 2016 I sold my car for 1,540,000 rubles. Previously (in 2015) he purchased it for RUB 3,200,000. Documents confirming the purchase are available. Since the purchase amount exceeds the income from the sale, personal income tax is not subject to payment.

Let's say Khrustalev received a car as a gift from his brother and decided to sell it. Since he did not bear any expenses for the purchase, he can only take advantage of the deduction in the amount of 250,000 rubles. The amount payable to the budget, in this case, will be 427,700 rubles.
(3,540,000 - 250,000) x 13%

Features of filing a 3-NDFL declaration when selling property

A declaration on sale must be filed even if there is no tax due;
The deadline for submitting reports for 2016 is April 30, 2017, and tax payment is until July 15;
If several objects are sold in one year, then one deduction is provided for all objects, no more than the established limit (this condition is applicable only when claiming a deduction in the amount of 1 million rubles or 250 thousand rubles);
If, when selling real estate, its value under the sales contract is 30 percent or more below the cadastral value, the tax is calculated using the formula: Cadastral value x 0.7. The specified amount is also entered into section 2 under code “09”
This type of deduction can be claimed an unlimited number of times during your life.

Last updated May 2019

Most of the questions from our clients are related to the deadline for contacting the tax authorities to receive a property deduction, as well as a misunderstanding about for which years to fill out 3-NDFL declarations for a tax refund after purchasing a home. In this article we will try to dwell on these issues in detail.

Tax cannot be refunded for years preceding the year in which the right to deduction arose

According to the Tax Code of the Russian Federation (clause 6, clause 3, article 220), the right to a property deduction arises:

when purchasing under a purchase and sale agreement - in the year of registration of ownership rights according to an extract from the Unified State Register of Real Estate (certificate of registration of ownership rights);
when purchasing under an equity participation agreement - in the year of receipt of the apartment acceptance certificate.

You can return the tax (receive a deduction) only for the calendar year in which the right to it arose and for subsequent years. It is not possible to refund taxes for years preceding the year in which the right to deduction arose.

Note: You can find more detailed information about the moment when the right to deduction arises in the article “When does the right to tax deduction arise when purchasing a home?”

Example: In 2015, Matantseva G.S. entered into a share participation agreement for the construction of an apartment. In 2018, the house was completed, and she received an apartment acceptance certificate. Accordingly, G.S. Matantseva has the right to deduction. arose in 2018. At the end of 2018 (in 2019), she can apply for a tax refund for 2018. If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then she will continue to receive it in subsequent years. Refund tax for more early periods(for 2017, 2017, etc.) Matantseva G.S. can't.

Example: In 2017 Borisov A.A. bought an apartment under a sales contract (a certificate of registration of ownership was received in the same year). Borisov A.A. has the right to a property deduction. arose in 2017. Accordingly, now (in 2019) Borisov A.A. can submit documents to the tax authority for a tax refund for 2017 and 2018 (documents for 2019 can only be submitted after its end). If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then he will continue to receive it in subsequent years. Receive a deduction (return tax) for earlier periods, for example, for 2016 and 2015, Borisov A.A. cannot (since in these years the right to deduction has not yet arisen).

You can submit documents for a tax refund for a calendar year only after its end.

The 3-NDFL declaration for tax refund is always submitted for the entire calendar year (regardless of the month in which the housing was purchased and in which months the taxes were paid). At the same time You can submit a declaration for a calendar year only at the end of it (Clause 7 of Article 220 of the Tax Code of the Russian Federation). You cannot submit a tax refund return for a calendar year before its end.

Example: Titarenko E.S. I bought an apartment in January 2019. In February 2019, he quit his job. Other income in 2019 from Titarenko E.S. not expected. After the dismissal of Titarenko E.S. I wanted to immediately file a tax return and, due to the deduction, return the tax paid in January-February 2019. However, to do this Titarenko E.S. cannot, since he needs to wait until the end of 2019, and only then submit the 3-NDFL declaration for 2019 to the tax office.

Tax deductions have no statute of limitations

Tax legislation does not contain restrictions on the period for receiving a property deduction, therefore the right to deduction when purchasing a home does not have a statute of limitations . You can claim a deduction either 10 years or 20 years after purchasing a home.

Example: In 2003, Degtyarev M.O. bought an apartment. In 2019, he learned about the property deduction, submitted the relevant documents to the tax office, and received the deduction.

Example: In 2018, Kalacheva E.Z. I bought an apartment, but since the beginning of the year it has been in maternity leave child care and plans to stay there for the next 6 years. Accordingly, at the moment Kalacheva E.Z. cannot receive a deduction (since he does not work and does not pay income tax). After she returns to work in 2024 and begins paying taxes, she will be able to exercise her right to a property deduction.

Tax refund limited to the last three years

Example: In 2007, Izyumova I.K. I bought an apartment. By contacting the tax office in 2019, she will be able to submit returns and refund taxes for 2016, 2017 and 2018. Get a deduction (tax refund) for more early years no longer possible. If for 2016-2018 the deduction is not fully received (the tax paid is not enough to exhaust the deduction), then Izyumova will be able to continue to receive the deduction in subsequent years (submit documents for a tax refund for 2019 - in 2020, for 2020 - in 2021, etc.).

The deduction declaration can be submitted throughout the entire calendar year.

There is often an opinion that you can submit a declaration to receive a deduction only until April 30. However, this opinion is fundamentally wrong. The deadline of April 30 for filing a 3-NDFL declaration must be observed only if you need to declare income received (from the sale of property, rental of housing, etc.). If you only plan to receive a tax deduction, the April 30 filing deadline does not apply to you. You can submit a declaration at any time of the year. Your only limitation is that you can submit a declaration and receive a tax refund only for the previous 3 years (for example, in 2019 you can no longer submit a declaration and receive a deduction for 2015).

Example: Zhgutov S.V. I bought an apartment in 2018. In mid-April 2019, he learned about the property deduction. At the tax office, Zhgutov S.V. I saw a poster about the deadline for filing 3-NDFL declarations until April 30. Zhgutov put aside all matters, urgently completed the documents and submitted them to the tax office in last days April, having stood in line for hours.
Since the deadline for submitting the declaration before April 30 does not apply to receiving tax deductions, Zhgutov S.V. could submit a declaration at any time (for example, in May, when there are practically no queues at the tax office).

Example: In 2018, Egorov E.I. sold the car (owned for less than 3 years) and bought an apartment. It is necessary to reflect the income received from the sale of a car and the property deduction for one calendar year in one 3-NDFL declaration. Therefore, before April 30, 2019, Egorov will need to submit a 3-NDFL declaration to the tax office, which will reflect the income received from the sale of the car, as well as data on receiving a deduction from the purchase of an apartment.

Income received by a citizen is taxed by the state at a standard rate of 13%. But is it always necessary to submit a declaration when selling an apartment and are there any conditions that allow you not to pay a tax contribution?

Before determining whether it is necessary to contact the tax office with a completed declaration, it is worth finding out whether or not the citizen will be charged tax after the sale of the apartment.

1. Duration of ownership

Apartments purchased in 2016 are not subject to taxation upon sale if they are sold no earlier than 5 years later. Real estate purchased before 2016 can be sold tax-free after three years.

If the length of the period of ownership of real estate is observed, a citizen may not only not pay tax, but also not file a declaration after the expiration of the tax period. In this case, the accrual of personal income tax will not depend either on the amount for which the apartment was sold, or on the expenses incurred during its acquisition.

The exclusive right to sell an apartment 3 years after acquisition belongs to those people who received real estate as a gift from a close relative, by inheritance, after the privatization procedure, or if the property came into possession after a dependent annuity agreement was concluded.

A citizen purchased an apartment in 2012; it was sold at the beginning of 2016. When selling an apartment that had been owned for more than 3 years, did he need to file a tax return or fill it out on the government agency’s website in April 2017?

No, no need. Since the property was purchased more than 3 years before the date of sale. But for the new owner, the three-year rule will no longer apply; he will be able to sell the apartment without charging tax on the income received no earlier than 2021, five years after the purchase.

2. Cost of the property

Each citizen, once during the tax period, can exercise the right of property deduction and reduce the amount of taxable income by 1 million rubles. The deduction is made from the total amount of income received per year and does not apply to each object sold.

If a citizen needs to sell several real estate properties, he is recommended to divide the sale of the objects into two stages and sell them one by one - once a year.

Example: citizen N. sold 2 apartments in May and June 2016 - one for 1.5 million rubles, the other for 3.7 million. The tax that was accrued to her as a result:

((1500000-1000000)+3700000)*0.13=546000 rubles.

If she sold the second apartment in 2017, the total tax amount would be:

((1500000-1000000)+(3700000-1000000))*0.13=416000 rubles.

The question arises, is it necessary in this case to submit a claim worth 1 million rubles or less? And will tax be charged in this situation? After a property deduction of 1 million, the amount for taxation will be zero or with a minus sign, in which case no tax will be charged, but the declaration must be submitted along with documents confirming the amount of the sale of the object.

In tax practice, there have been frequent cases of artificially reducing the value of property. The amendments that came into force in 2016 will oblige the tax authority, in case of detection of undervaluation of real estate being sold, to apply the cadastral value of the property, multiplied by the established coefficient of 0.7, to calculate the tax.

3. Amount of expenses for the apartment

If the apartment was owned for less than three or five years and the citizen needed to sell it, he can take into account all the expenses incurred on this property when calculating the tax.

In this case, a tax return is submitted, but along with it the citizen provides:

A copy of the contract for the purchase of the property.
Receipts and receipts confirming repair costs.
Invoices for redevelopment, construction and design work for this apartment.
A repaid mortgage agreement with a payment schedule may be attached.

The amount received will be deducted from the amount for calculating personal income tax. If the amount of expenses exceeds the cost of profit from the sale of the object or is equal to it, no tax will be charged.

Tax deduction

upon saleproperty (apartment)

purchased in 2017 and later

Those who purchased an apartment before 2017, income of individuals from the sale of real estate are exempt from tax if the property was owned for more than 3 years. Starting from 2017, this will change: those who bought an apartment with their own funds will have to wait for exemption from paying income tax on the sale of real estate for 5 years instead of 3. That is, without declaring and paying personal income tax, it will be possible to sell real estate only after 5 years of ownership. And in cases of sale of objects before the expiration of the 5-year period, taxable income will be determined based on the cadastral value of the object being sold.

The changes will not affect only transactions for the sale of real estate in cases where the property:

received by inheritance or under a gift agreement from close relatives;

was privatized;

received under a lifelong maintenance agreement with dependents (annuity)

Personal income tax will not be charged on the sale of such real estate after 3 years of ownership.

At the same time, the possibility of determining income as the difference between the sale price and the purchase price will remain. There will also remain the opportunity to reduce income from sales by deduction in the amount of no more than 1 million rubles.

Another important change has been made to the Tax Code regarding the determination of the amount of income subject to taxation upon the sale of real estate. Today, a not entirely legal mechanism for tax evasion is widely used in the secondary market. Most often, a home seller who has owned real estate for less than 3 years, in order to be exempt from paying personal income tax on the sale of real estate, indicates a sales price not exceeding 1 million rubles, thereby avoiding paying tax. The adopted amendments to the Tax Code of the Russian Federation provide protection against such illegal schemes.

Now, if the price specified in the purchase and sale agreement turns out to be too low, personal income tax on the sale of real estate will have to be paid on an amount equal to 70% of the cadastral value of the property, with the right to a tax deduction of up to 1 million rubles. or to reduce income for documented expenses.

If the price specified in the purchase and sale agreement turns out to be too low, personal income tax on the sale of real estate will have to be paid on an amount equal to 70% of the cadastral value of the property.

Let us note that this procedure for taxation of income of individuals from the sale of real estate will be applied to real estate objects acquired into the ownership of individuals after January 1, 2017. As for income received from the sale of real estate acquired before 2017, such income will be subject to the taxation procedure in force before the adoption of the described amendment.

The specified procedure for taxing income from the sale of housing will apply to all properties, regardless of whether the housing being sold is the only one.

With movable property, such as cars, everything remains unchanged. In the case of the sale of property that has been owned for more than 3 years, the sale is not taxed, less than 3 years - taxed minus 250 thousand rubles. or income can be reduced by documented expenses.

You can get acquainted with the list of documents that we need to fill out the 3-NDFL tax return for you.

You can get acquainted with the prices for services for filling out a tax return in form 3-NDFL in the section "Prices for services" .