If I sold an apartment and bought another, what will be the tax? We help a valuable employee with the purchase of housing. Selling an apartment for less than the price paid for it.

The Federal Tax Service has clarified the procedure for obtaining a property tax deduction when selling an apartment. In connection with receiving income from the sale of an apartment owned for less than three years, the owner must file a declaration and pay tax. You can reduce the amount of income by the amount of documented expenses associated with its receipt. If the expenses turned out to be higher, you will not have to pay tax due to the lack of a tax base.

The provision of a property tax deduction is associated with the presence of expenses for new construction or the purchase of an apartment... If the apartment was subsequently sold by the taxpayer, such actions do not change the fact of expenses for its acquisition... ...If in the tax period the property tax deduction cannot be used in full, the remaining part of the property tax deduction can be provided to the taxpayer in subsequent tax periods, regardless of whether the apartment (in whole or in part) is owned by the taxpayer during these periods or not. In accordance with the provisions of articles and paragraph 1 of Article 224 of the Tax Code of the Russian Federation, income received by tax residents from the sale of real estate (including apartments) is subject to personal income tax taxation at a rate of 13%. According to clause 17.1 of Article 217 of the Tax Code of the Russian Federation (as amended by Federal Law No. 202-FZ of July 19, 2009, effective in relation to legal relations arising from January 1, 2009), income received by individuals who are tax residents is not subject to taxation (exempt from taxation). of the Russian Federation, for the corresponding tax period from the sale, in particular, of apartments that were owned by the taxpayer for three years or more... In accordance with the provisions of subparagraph 1 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation (as amended by Federal Law of July 19, 2009 N 202-FZ , valid for legal relations arising from January 1, 2009) when determining the size of the tax base for personal income tax, taxpayers have the right to receive a property tax deduction in the amounts received by taxpayers during the tax period from the sale, in particular, of apartments that were owned by taxpayers for less than three years , but not exceeding a total of 1 million rubles. Instead of using the right to receive this deduction, the taxpayer can reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him related to the receipt of this income. The provisions of Articles 228 and the Tax Code of the Russian Federation (as amended by Federal Law No. 202-FZ of July 19, 2009, effective for legal relations arising from January 1, 2009) provide that taxpayers who received income from the sale of property (including apartments) owned by them by right property, with the exception of cases established by paragraph 17.1 of Article of the Tax Code of the Russian Federation, when such income is not subject to taxation, independently calculate the amount of tax payable to the appropriate budget based on the amount of income received, submit a tax return to the tax authority at the place of residence no later than April 30 and pay the tax no later than July 15 of the year following the expired tax period (that is, in which the income from the sale of the specified property was received). Thus, in connection with receiving income from the sale of an apartment owned for less than three years, its owner becomes obligated, in accordance with the established procedure, to submit a personal income tax return to the tax authority at the place of residence and pay tax in the amount calculated in accordance with such declaration. At the same time, he has the right, in particular, to reduce the amount of income received by the amount of actually incurred and documented expenses associated with its receipt. Moreover, if the amount of expenses exceeds the amount of income, then no tax is payable due to the absence of a tax base.

Please note that the document is not normative in nature. The letter contains clarification on a specific request. Let us remind you that detailed information on issues related to the payment of taxes can be found on our website in the section “Tax Handbook 2011”. It provides information about the tax base, rates, benefits and tax deductions, etc. The upcoming dates for paying taxes, submitting accounting and tax reporting, as well as information to extra-budgetary funds can be found in the section

N.G. Bugaeva, economist

We help a valuable employee with the purchase of housing

We understand accounting and tax accounting

If you have an employee who has proven himself well, and the company is interested in keeping him for a long time, this goal can be achieved by offering him help in buying a home. Moreover, this assistance can be provided in different forms. Let's look at several options.

The organization sells the apartment to the employee cheaper than it bought it

An employment contract with an employee may stipulate that the company undertakes to sell this employee an apartment at a specific price. But for this, he, for example, must work in the organization for at least 5 years and another 5 years after the sale of his home. Such a condition can also be indicated in the additional agreement to the contract, if your management made the decision to sell the employee an apartment after the specialist had already worked for you for some time.

It is also necessary to formalize the conditions for the sale of the apartment to the employee in writing so that during the audit the tax authorities do not consider the costs of purchasing the apartment unreasonable and clause 1 art. 252 Tax Code of the Russian Federation. And the company’s benefit from this transaction is obvious - the organization thus retains the right employee. By the way, sometimes contracts also stipulate that if an employee quits before the agreed date, he will have to pay the organization some additional amount for the apartment.

Now let's look at the tax and accounting consequences of this transaction.

Depreciable property for profit tax purposes the purchased apartment is not, it will be a commodity clause 1 art. 256 Tax Code of the Russian Federation. Income from its sale using the accrual method is recognized on the date of transfer of housing according to the act clause 1 art. 556 Civil Code of the Russian Federation; clause 3 art. 271 Tax Code of the Russian Federation. At the same time, you can reduce your income by the purchase price of the apartment. subp. 3 p. 1 art. 268 Tax Code of the Russian Federation. The amount of loss arising due to the difference in prices will reduce the “profitable” tax base entirely at a time Letter of the Ministry of Finance dated October 19, 2010 No. 03-03-06/2/182.

IN accounting an apartment is also a commodity. The postings will be as follows.

Property tax There is no need to pay on the cost of the apartment, since it is not the main means of organization for the organization clause 1 art. 374 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated December 20, 2010 No. 03-05-05-01/60.

Sales of residential buildings, premises, and shares in them on the territory of the Russian Federation are not subject to taxation. ND S subp. 22 clause 3 art. 149 Tax Code of the Russian Federation. Therefore, when buying a home there will be no input VAT, and when selling a home there will be no need to charge tax (of course, if there was no waiver of the benefit). But don’t forget: since you will have both taxable and non-VATable transactions, you will need to keep separate records of input VAT and expenses in clause 4 art. 149, paragraph 4 of Art. 170 Tax Code of the Russian Federation.

Insurance premiums the cost of the apartment is not charged over Part 1 Art. 7 of Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ). In this case, the employee’s income could theoretically be recognized as the difference between the price of the apartment at which the organization bought it and the price at which it was sold to the employee. This difference forms a kind of material benefit. However, Law No. 212-FZ does not provide for a mechanism for calculating contributions for financial benefits. And since there is no legally established procedure, then there should be no contributions.

Now about Personal income tax. If the property is sold at a price lower than the purchase price to the director or member of the organization, whose share of participation in this organization is more than 25% (that is, persons who are legally interdependent in relation to the organization), then the home buyer will automatically receive income taxable with personal income tax in the form of material benefits subp. 2, 7 p. 2 art. 105.1, sub. 2 p. 1 art. 212 Tax Code of the Russian Federation.

At the same time, the Tax Code states that the amount of such income is determined as the difference between the price of an identical product sold by the organization to a non-dependent person and the actual price paid for housing by the director (participant) subp. 6 tbsp. 38, paragraph 3 of Art. 212 Tax Code of the Russian Federation. But if your organization did not sell apartments to independent persons, then it is simply impossible to calculate income, and therefore personal income tax, from it.

If your company sells an apartment ordinary employees then only a court can recognize them as interdependent persons in relation to the organization in general pp. 2, 7 tbsp. 105.1 Tax Code of the Russian Federation. That is, by default, these employees are non-interdependent and, accordingly, there is, in principle, no material benefit when selling them housing at any price.

However, the position of the Ministry of Finance on this issue is more radical: if an apartment is sold to an employee (no matter which one) at a price lower than the purchase price, then he received income subject to personal income tax Art. 41 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated September 27, 2012 No. 03-04-06/6-293. Therefore, during an on-site audit, tax authorities will most likely charge you a penalty for failure to withhold personal income tax and impose a fine under Art. 123 Tax Code of the Russian Federation. And the additional accrued personal income tax will be collected from the employee. In practice, this has already happened, however, at a time when there was no separate chapter in the Tax Code on interdependent persons. Then the courts supported the tax authorities in the matter of accrual and collection of personal income tax from the employee. Resolution of the Federal Antimonopoly Service of the Moscow Region dated October 23, 2012 No. A40-119939/11-90-498; FAS PO dated January 26, 2010 No. A57-4800/2009.

An organization gives an apartment to an employee

For this purpose, a gift agreement is drawn up. What will happen in accounting then?

In "profitable" expenses the cost of purchasing an apartment cannot be included clause 16 art. 270 Tax Code of the Russian Federation. Postings to accounting will be like this.

Property tax there is no need to accrue, since in this case the apartment is again not an OS clause 1 art. 374 Tax Code of the Russian Federation.

VAT when transferring an apartment to an employee, it is not accrued, provided that the organization did not refuse the benefit subp. 22 clause 3 art. 149 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated June 22, 2010 No. 03-07-11/259.

WE WARN THE MANAGER

The gift agreement cannot oblige the employee to work In the organisation for some time after receiving the apartment. Since donation cannot be remunerated clause 1 art. 572 Civil Code of the Russian Federation.

Since a written gift agreement will be concluded between the employee and the employer, accrue insurance premiums for the cost of housing is not needed Part 3 Art. 7 of Law No. 212-FZ; clause 5 of the Pension Fund Letter of September 29, 2010 No. 30-21/10260; Letter of the Ministry of Health and Social Development dated 03/05/2010 No. 473-19.

Concerning personal income tax, then gifts within 4000 rubles. I am not subject to tax clause 28 art. 217 Tax Code of the Russian Federation. Therefore, from the cost of housing at which your organization bought it, reduced by 4,000 rubles, you need to calculate personal income tax and withhold tax from the cash income of the employee clause 1 art. 210, sub. 2 p. 2 art. 211, para. 1, 2 tbsp. 226 Tax Code of the Russian Federation.

The organization provides a loan to purchase a home

If the loan is interest-free, then this condition must be expressly stated in the contract. Otherwise, the interest rate on the loan will be considered the refinancing rate, of course, if your organization requires payment of interest in clause 1 art. 809 Civil Code of the Russian Federation.

Many people are interested: will they have to pay taxes when selling a car, while circumventing tax requirements and avoiding additional expenses? The Russian tax system is considered quite soft compared to Western countries, however, a 13% income tax often causes a lot of indignation. Taxes on transport and personal income are an important part of budgets at all levels, and evasion of them leads to very serious troubles.

Taxes on the sale and purchase of cars

The sale of cars is one of the types of income, information about which is provided to the tax authority at the place of registration. However car sales are not taxed in all cases, it is important to know a few important nuances. Let's look at the most common situations and frequently asked questions:

• I sold my car: will I have to pay income tax? This tax must be paid only if you have owned the car for less than three years. If 3 years have already passed, then the transaction will not be taxed, and there is no need to submit a declaration to the tax authority regarding it.

You will also not have to pay taxes if the cost of the car sold does not exceed 250,000 rubles. This is the minimum amount subject to tax, and if the car costs less, then the seller will not face additional tax costs.

• Will I have to pay tax if the car is sold for more than it was bought for? Yes, such a transaction is considered income, so it is necessarily taxed. However, you can pay a fee not for the entire amount, but only for the difference between income and expenses, that is, only for the amount of profit.

For example, a person bought a car for 350,000 rubles, and a year later found a buyer for it for 400,000 rubles. If both sales contracts and payment documents have been preserved, tax can only be paid on income, that is, on 50,000 rubles. 13% of this amount will be 6,500 rubles.

• If you bought a car, what tax will you have to pay? When completing a transaction, the buyer does not have to pay taxes, since he does not make a profit. In the future, since he became the owner of the car, the new owner must annually bear the tax burden for transport tax, depending on the engine power.
• Is there a tax deduction when buying a car? Russia is a social state that is obliged to help its citizens. Because of this, when making some large transactions, such as purchasing a plot of land, an apartment or a house, it is possible to receive a tax deduction. However, when buying a car, this option is not provided for by the tax code. The deduction is not given either when purchasing a new car or when choosing a car on the secondary market.

At the same time, car sellers can count on a tax deduction. It is 250,000 rubles, and if an expensive car was involved in the transaction, then an application for the deduction is submitted to the tax authority. 250,000 is deducted from the profit amount, and only the resulting balance will be taxed at 13%. This benefit will allow you to save significantly and make the sale of your car more profitable.

Is it worth trying to circumvent tax laws?

As long as taxes exist, there will always be people trying to find a loophole in the laws and avoid paying taxes, including when selling cars. This is especially true for resellers who have to part with part of the profit after each transaction. Because of this, the buyer and seller may be offered several dubious schemes that will relieve taxes, but can lead to larger troubles:

1. Purchasing a car through a general power of attorney. Legally, such a transaction is not considered a sale at all, so formally the owner will remain the same. Since there is no sale, then there is no income tax, but few people think that the annual transport fee still needs to be paid. As a result, the previous owner is forced to pay tax until the new owner re-registers the car. He, naturally, is in no hurry to do this, and the matter can drag on for a very long time. However, a general power of attorney is also dangerous for the buyer, since it can be revoked at any time and the car can be returned.
2. The buyer is offered to indicate in the contract a lesser amount than it actually is. It should not exceed 250,000 rubles, then the seller will not have to pay tax on income from the sale. The kind-hearted buyer agrees, gives the money, after which major defects are discovered in the car. The transaction is cancelled, but only the amount specified in the contract is returned to the buyer. It is simply impossible to prove that you actually paid more. Any fraud is based on excessive gullibility and the desire to save money and time.

Failure to pay taxes is initially subject to penalties. For individuals, the minimum fine is 1,000 rubles, but you will still have to pay tax. Willful defaulters may be fined large sums, possibly subject to arrest, and subsequently the initiation of criminal prosecution.

Tax amount calculation

What is the minimum tax amount when selling a car, and how exactly is it calculated? The amount of tax on the sale of a car depends on the transaction amount and the availability of a tax deduction. Calculation example:

Citizen A. sold a car worth 650,000 rubles; he owned it for only two years. The seller received a tax deduction in the amount of 250,000 rubles. Calculation:
650,000 – 250,000 = 400,000 rubles - this is the amount that will be taxed.
400,000 *13% = 52,000 rubles - this is how much you have to pay in the end. The tax return on additional income in form 3-NDFL is submitted no later than April 30 of the next calendar year after the purchase. The buyer will be required to pay transport tax by November of the following year.

Tax notices usually arrive by mail, but for some reason they may be delayed. You can check the existence of debt using the government services website, where you can also get additional information about various fees and payments.

Last update: 05/20/2018

Question:

I sold my apartment and bought another one in the same year. Do I need to pay tax in this case, and what kind? Is it possible to offset tax when selling one apartment, and tax deduction when buying another?

Answer:

If somebody sells one apartment and immediately buys another, more expensive, for the same price or cheaper ( that is, makes an alternative transaction), then a reasonable question arises - do I need to pay tax? And if necessary, then How to correctly calculate tax and tax deductions in this case? Is it possible to offset tax and deduction here?

The same questions arise if this is not one, but two separate transactions - the sale and purchase of an apartment - but completed in the same year ( those. in one tax period). What will be the tax here? Don't worry, we'll explain everything now.

The traditional mistake of many is that they naively think something like this: “If I sold my apartment, say, for 100 rubles, and bought myself another one in the same year for the same 100 rubles, then that means I have no income this year.” no, and you don't have to pay tax. Hooray!". But no. Not so simple.

Tax code ( clause 2, clause 2, Opens in a new tab.">Article 220 of the Tax Code of the Russian Federation) literally says the following about buying and selling real estate ( quote):

“...the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him related to the acquisition of THIS property.”

The key word here is “ THIS" If the property is different ( another apartment), then this rule does not apply.

In other words, if you I bought it first an apartment for 100 rubles, and then I sold it THIS apartment is for the same 100 rubles, then you really don’t have to pay sales tax. Here it acts on the amount of expenses incurred ( For more information about it, see the link).

If you first sold ONE apartment, and then ( or immediately) bought ANOTHER, within the same tax period ( calendar year), That taxes and tax deductions are applied to each property separately. That is, you need to pay tax on the sale of the first apartment, and you can receive a tax deduction on the purchase of the second apartment.

Is it possible to arrange it here? offset of tax and deduction? Can. But not always, and not completely. How so? Let's consider this case in more detail.

Tax offset when selling and buying an apartment in the same year (tax period)

Paying tax when selling an apartment primarily depends on how many years have we owned it? . If we owned the apartment for three years or more ( and for apartments purchased after January 1, 2016 - 5 years or more), then we are completely exempt from paying this tax.

If the period of ownership of the apartment was less than 3 years ( or less than 5 years for those purchased after 01/01/2016), then you must pay sales tax. True, so that apartment sellers do not get too nervous, there are provisions for them three types of tax deductions (more details about them - see the link below).

As a result, the question remains - what to do with taxes if you sold an apartment that you owned for less than 3 years ( or less than 5 for those purchased from 01/01/2016), and bought another? When paying tax on the sale of an apartment, is it possible to take into account the costs of purchasing another apartment?

Answer: purchase expenses cannot be counted here - this is not the case ( see above excerpt from the Tax Code of the Russian Federation). And here reduce tax for sale by applying tax deduction for a purchase, it’s very possible ( It's better to read it slowly again so you can understand what it's about).

Moreover, in a situation where in one tax period there is a sale of one apartment and the purchase of another, You can apply two tax deductions at once when paying sales tax.

The first one is “standard” deduction of 1 million rubles., which is deducted from the tax base for the sale of an apartment. The second one is deduction of 2 million rubles., which is given for the purchase of housing, and is applied to the Buyer’s income subject to personal income tax ( to salary, for example). And since the money received for the sale of our apartment is also our taxable income, the second deduction can be applied to this amount too.

Yes, the tax code is a “jungle book”. Few people manage to understand what is written there on the first try... To dispel the resulting fog in the head, we will give a specific example in our case.

♦ Example (Tax and deductions for the sale and purchase of an apartment) ♦

Total: There is no direct offset of income and expenses from the sale and purchase of different apartments ( those. the purchase amount is not deducted from the sale amount). But the sales tax can be reduced not only by a standard deduction of 1 million rubles, but also by a deduction from the purchase of another apartment in the same year - in the amount of this purchase, but not more than 2 million rubles. And we pay from the rest personal income tax-13%.

Apply two tax deductions at once V alternative deal with apartments is possible subject to the following conditions:

1. the sale of one apartment and the purchase of another occurred in the same tax period ( calendar year);
2. tax deduction for the purchase of housing has not previously been used ( or was previously not completely used - then its remainder is applied);
3. The purchase of the apartment was not from a close relative ( Tax officials don't like being fooled).

Nuances of applying tax deductions when selling and buying apartments

It must be remembered that tax deductions of 1 million rubles. and 2 million rubles. - This maximum the amount of deductions that are available to the taxpayer. If the prices of sold and purchased apartments are less than these amounts, then deductions will be equal to the prices of the apartments.

For example, if the price of the first ( sold) of the apartment was 900 thousand rubles, then the deduction for the sale will be equal to this price, and the tax on the sale amount becomes equal to zero without a second deduction. And the second deduction for the purchase of an apartment at a price of, for example, 1.5 million rubles, will allow the Buyer to return the personal income tax paid from his salary in the amount of 1.5 million rubles. x 13% = 195,000 rub.

Moreover, if the first ( sold) the apartment was previously ours purchased , then the tax deduction can be applied not the “standard” 1 million rubles, but “ in the amount of costs» for this apartment, which is usually much more profitable.

And if the second ( purchased) the apartment was purchased using , then another tax deduction is available to the Buyer - for the amount of interest paid on the loan ( but not more than 3 million rubles.).

More details about all types are described in a separate Glossary article at the link.

Fill out the 3-NDFL declaration and, of course, you can prepare all the documents to receive deductions yourself. But it takes time and effort. And it doesn’t always work out the first time ( due to errors in calculations and filling out documents). It is much easier and faster to entrust this matter to tax consultants.

To be fair, it is worth noting that in practice local fiscal authorities may refuse to reduce the tax base from the sale of an apartment for the deduction amount from buying another apartment in the same tax period, citing “different categories of tax payments.” In this case, the tax office will offer to first pay the sales tax, and then apply a deduction from the purchase, returning the “overpaid personal income tax.”

Whether to argue with fiscal officials, waving the tax code, or to take this unreasonable path - everyone decides for themselves.

And if the sale and purchase of an apartment took place in different years (in different tax periods) ? The answer is obvious - you need to calculate the budget for each year separately.

Live examples calculations for payment and refund of taxes when selling and purchasing apartments - see below in the published comments.

"SECRETS OF A REALTOR":

For the procedure for organizing a transaction for the purchase and sale of an apartment, see the interactive map. Opens in a pop-up window."> STEP-BY-STEP INSTRUCTIONS (will open in a pop-up window).

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Comments on the article are below.

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COMMENTS:

46 comments:

Good afternoon Please clarify if the tax period is different. For example, this year an apartment was bought for 100 rubles, and next year it was sold for 120 rubles. and then bought another one, also for 120 rubles. What taxes are paid in this case?

If the word “next” means “in the same year” (tax period), then the tax base for the sale of an apartment is equal to = income (from the sale) - costs (for the purchase of this apartment last year) - 2 million rubles. (property deduction for the purchase of another apartment in the same year). The balance is subject to 13% personal income tax.

Hello! The apartment has been owned since January 2014 (2/3 share was inherited), in January 2017 the remaining share was purchased (now 100% owner), and in February 2018 it was sold. Please tell me, in this case, do I have to pay sales tax?

Hello! I purchased an apartment in September 2018 for 2700 rubles. Then I sold another apartment in December 2018 for 1238 rubles. Can I apply two tax deductions at once when paying sales tax? Provided that I am on maternity leave?

Hello! I sold an apartment that I had owned for less than 3 years. Several questions arose.
Can you please tell me whether I still have the right to receive a tax deduction for it in subsequent years, despite the sale? In this case, how to submit a declaration for 2018, both for sale and for tax deduction?

Hello! We have a separate article in our manual - “Is it possible to return personal income tax for the purchase of an apartment if it has already been sold?” There is a detailed answer to your question. You can find this article by searching the site or using the “Taxes and Deductions” tag.

Hello!
I inherited an apartment for two people with a relative (in equal shares). Sales documents are currently being prepared. The cost of the apartment is 2160 thousand rubles. (1080 rubles each). I plan to buy an apartment in the near future, but I may not have time before the end of 2018. It turns out that next year I file a declaration and pay tax in the amount of 75,400 rubles. (for myself). Right? Will I be able to get this money back (tax paid on the sale of the apartment) in the future, when I buy another apartment and apply for a 13% personal income tax refund? How does the calculation generally take place? Is it better for me to buy an apartment before the end of the year (2 months left) or will I not lose anything if I buy it next year?

You will not lose anything if you buy another apartment next year (i.e. in a different tax period) after selling your apartment. Your right to a tax deduction on all your income (personal income tax refund) will not go away. Pay tax in 2019 on income from the sale of an apartment received in 2018. And in 2020, you will be able to receive a tax deduction (return up to 260,000 rubles from previously paid personal income tax) from the purchase of a new apartment in 2019.
Moreover, you can further reduce the amount of your tax on the sale of an apartment. Read in the Glossary - “Taxes and tax deductions in real estate”, see there the subtitle “Tax deduction for the sale of an apartment that was in joint or shared ownership.”

Good afternoon
There is an apartment that has been owned for less than 3 years, obtained on the basis of privatization. One owner. Working, official income at the place of work is 10,000 rubles.
Suppose in January 2019 the owner sells this apartment for 2,500,000 rubles. Taking into account the tax deduction (1 million), the owner must pay a tax of 195,000 rubles. In February 2019 (in the same tax period), an apartment in a new building was purchased for RUB 2,300,000. The owner, in theory, has the right to a personal income tax refund for the purchase of an apartment in the amount of 260,000 rubles. But he will receive 195,000 rubles + 15,600 rubles (tax amount for the past tax period), that is, 210,000 rubles.
The question is: When will the tax have to be paid? In 2020? Are paying taxes and receiving a deduction different processes? Can't there be mutual offsets? That is, you first need to find the amount of 195,000 rubles at the beginning of 2020, and only then wait for the deduction to arrive?

Yes, Ilya, you calculated everything correctly. The tax on the sale of an apartment in 2019 will need to be paid next year, i.e. in 2020 (for the previous tax period). Paying tax on the sale of one apartment and receiving a tax deduction for the purchase of another are formally different processes. That is why the local tax office may refuse to offset the deduction amount as part of the tax payment amount. And then you will actually have to first pay tax on the sale of housing, and then return it back in the form of a deduction (personal income tax refund). There is no legal violation here; this is a purely technical issue of collecting and accounting for tax payments. Therefore, it has to be resolved “at a technical level” at the local tax office. They can also arrange a mutual settlement.

Good evening. I bought an apartment for 2,250,000 in 2017. If I sell the apartment now and indicate the same amount in the contract and receipt, as I understand it, I don’t have to pay any taxes. What about tax deductions? I have already received part of it, I can continue to receive it up to the amount of 260,000.

Yes you can. The right to this type of deduction arises at the time of purchase of housing, and does not depend on its further fate. That is, you still have the right to receive a tax deduction for the purchase of an apartment, even if you sell, donate, or exchange this apartment, without waiting for the end of your personal income tax refund (until the deduction amount is paid in full).

Good afternoon
My mother bought 1/4 of the apartment from my father in 2017 for 2 million, in total she is the owner of (half) 1/2 of the apartment. Can she sell me 1/2 of her apartment for 4 million and not pay tax (after all, in fact, she is selling 1/4 for the same 2 million rubles)? She immediately plans to buy an apartment for 6,500,000 (together with her son).
How to avoid taxes? Or reduce them to a minimum?

Good afternoon, thanks for your answer.
Please clarify, what if she doesn’t sell to me, but to my husband? Those. I’m wondering if she bought a share in an apartment for 2 million and sells it for the same 2 million, then she doesn’t pay tax? After all, there is no income?... The share is less than three years old in the property.

When selling a share, she will be able to apply a tax deduction in the amount of expenses incurred, then the tax will be reduced to zero. For more information about this type of deduction (with examples), see the Glossary - “Taxes and tax deductions in real estate.”

Good afternoon I received an apartment by inheritance, I have owned it for less than 3 years, do I understand correctly: if you sell this apartment and buy another one in the same year, you can return the tax paid on the sale of the inherited apartment. I sell it for, say, 2 million, the tax will be 260 thousand, I pay it, by the end of the year I buy a house for 3 million, I write a statement to the tax office. Next year, the tax office can transfer back the paid amount of 260 thousand to me at once. The deduction is only from the sale of an apartment, I do not officially work. Do I understand correctly that in my case personal income tax can be returned from the money received for an inherited apartment?

Hello! It can be done the way you described. Or it can be done differently. When selling an inherited apartment that has been owned for less than 3 years, you can apply a tax deduction of 1 million rubles. Then you will need to pay sales tax of 130 thousand rubles. (instead of 260 thousand). And you will receive a personal income tax refund for the purchase of another apartment only in the amount of income tax paid on the income received from the sale of the first apartment (since you do not work and have no other income). Of the maximum possible refund of 260 thousand rubles, you can only return the same 130 thousand rubles. Personal income tax that was paid to the budget earlier.
If you sold an apartment for exactly 2 million rubles, then the result will be the same in both cases. But if you sold an apartment, say, for 3 million rubles, then the second option is more profitable to use.

Good afternoon My brother and I inherited an apartment this year. If we sell it this year for 7,000,000 (3,500,000 each), and this year I buy apartments with a mortgage for 4,500,000 (down payment 3,000,000). Is purchasing an apartment the same status as an apartment? How much taxes will I have to pay?

Hello! Detailed instructions for independently calculating taxes and tax deductions (with examples) for different cases of buying and selling apartments can be found by searching the site under the “Taxes and tax deductions” tag. Everything is laid out there, but, of course, you will have to strain your brain.
As for the deduction for apartments, our manual also has the answer to this question - see the “Apartments” tag.

Good afternoon. Please tell me, when selling a newly privatized apartment and subsequent purchase with an additional payment of another apartment, is it possible, by selling the apartment in three shares and buying another one in three shares, to count on three tax deductions on the sale and three on the purchase? Thank you

In short, yes, you can. When selling an apartment in shares, tax deductions are distributed among co-owners in proportion to the size of their shares. And when buying an apartment in shares, each owner can return personal income tax (receive a deduction of up to 2 million rubles) separately for himself.
This is all described in detail in our large Glossary article - “Taxes and tax deductions in real estate” (see the Glossary Map).

Hello, please tell me, otherwise I’m already confused.
The apartment has been owned since 2017 (based on a gift agreement).
In 2018, I sell it for 2.66 million (2.66 will be in the DCT, the cadastral value is 3.8 million because 2.66 = 70% of the cadastral value). And in the same year I buy an apartment for either 2.8 million or 2.4 million rubles.
Do I need to pay tax? or can I do a mutual deduction? (I read that the sale of an apartment is also income). And if, according to the first option, 2660000-1000000 = 1660000*13 = 215800 (tax to pay), it is “written off” as a mutual deduction? or will it even be equal to 0 if new housing costs 2.8 million rubles? (more sold?)
Should we make a mutual deduction if we buy housing at a lower cost (for 2.4 million)?
Tell me please

Hello, Christina! If you sell one apartment and buy another, then there is no direct offset of income and expenses. That is, you cannot deduct the purchase amount from the sale amount, and thus reduce your tax base. “Writing off” the tax on the sale of an apartment by purchasing another one will also not work. But you can reduce the tax base if you apply two available tax deductions at once in one tax period. This is discussed in detail in the article.
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In your case, you can reduce the tax on the sale of an apartment to zero by applying two tax deductions at once - 1 million rubles. (“standard”) and 2 million rubles. (for the purchase of another apartment, either of the two, since both cost more than 2 million).
As a result, your situation is as follows: 2,660,000 rubles. — 1,000,000 rub. — 2,000,000 rub. = -340,000 rub.
The minus sign means that you still have an unused tax deduction for the purchase in the amount of 340 thousand rubles. That is, you can still get your personal income tax back (for example, from your salary) in the amount of: 340,000 x 13% = 44,200 rubles.

Good afternoon. Please tell me, we bought an apartment in 2015 with a mortgage for 4 million rubles. in joint ownership with my husband, we want to sell it this year for 8 million and buy another apartment in the same year. We work in the LLC organization. As I understand it, 8 - 4 = 4 million rubles. — we must pay 13% tax on this amount. But since we will be buying an apartment this year, we can take advantage of the deduction when purchasing for 2 million rubles. Neither my husband nor I have used the deduction before. Total 4 - 4 = 0, sales tax is zero. Did I make the calculation correctly?
And in order to take advantage of the 2 million deduction for the purchase, do you need to register the new apartment as joint ownership again - or is this not important?

Yes, Marina, you understand correctly. When selling an apartment, you can apply a tax deduction in the amount of expenses incurred to purchase this apartment (8 million - 4 million). Tax will be calculated on the balance.
But regarding the tax refund for the purchase of an apartment, it may be more profitable for you to return the personal income tax not for a future apartment, but for the one that you previously bought with a mortgage. In this case, you will be able to return not only 13% of the money spent on buying an apartment (maximum 2 million rubles per person), but also 13% of the money that was spent on paying interest on the loan (maximum 3 million rubles) .
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With joint ownership, you can redistribute deductions between spouses at your own discretion; with shared ownership, each person receives a tax deduction in proportion to their share.
For more information on all this, see the large Glossary article “Taxes and Tax Deductions in Real Estate” (open the Glossary Map at the top and find this article there).

Good afternoon Please tell me: I bought an apartment in 2013 and I reimburse personal income tax every year. This year I will sell an apartment by inheritance (another one), how will this affect my compensation? And how will I need to file a return for 2018? and can I take advantage of the deduction of 1 million rubles?

Hello! If you sell an apartment in 2018, then in the spring of 2019 you will need to file a declaration in Form 3-NDFL and pay sales tax. But you can apply a tax deduction (reduce your tax base). The deduction can be 1 million rubles. or in the amount of the full cost of housing (depending on the period of ownership of the sold property). For more information about all types of tax deductions in transactions for the purchase and sale of apartments, see the Glossary at the link provided at the end of the article.
Additionally, in 2019, you can reimburse your personal income tax (from the purchase of an apartment) by applying the next reimbursement to the income (more precisely, to the tax paid on it) received from the sale of the apartment in 2018. The principle of this action is described in the article above.

Yes, of course, this is also an alternative. The tax on the sale of an apartment and the personal income tax refund on the purchase are calculated exactly as described in the article. You just need to take into account that for the purchase of two apartments, the total tax deduction (personal income tax refund) is still given within 2 million rubles. (as well as for buying one).

Good afternoon Please tell me. We sold an apartment for 5 million, which was purchased in 2015 in a building under construction with a mortgage; in 2017 the property was registered and sold with the purchase of a more expensive apartment. No deductions have been issued yet. Tell us what we owe now, what tax we need to pay on the sold apartment and whether it can be reduced somehow.

Good afternoon Paying tax on the sale of real estate is a responsibility, but taking deductions on your purchase is your right. That is, you are required to pay tax on the sale of an apartment, but you have the right to apply tax deductions to both the sale and purchase of housing. A deduction from the sale (for example, in the amount of expenses incurred), and a deduction (personal income tax refund) for the purchase and for the mortgage interest paid.
More details about how all this happens (with calculations and examples) are described in a separate Glossary article. The link to it is given in the article above. Nobody deprived you of the right to a 13% tax refund for purchasing an apartment (I hope). Go to the tax office, write an application for a personal income tax refund and receive a deduction.

Hello! This is the situation we have. My grandmother is retired and does not work. She has owned an apartment under a sales contract since 2016, purchased for RUB 2,070,000. Now he wants to sell the apartment for 1,900,000 and buy another for 1,200,000 rubles. On what amount will you have to pay tax if you have not previously used any deductions when buying and selling apartments? The cadastral value of the apartment is 1,970,000.

Hello! The tax on the sale of an apartment can be completely avoided here, because... this apartment was previously purchased for a large amount (RUB 2,070,000), and is now being sold for less (RUB 1,900,000). Here you can apply a tax deduction “in the amount of expenses incurred” (i.e. = 1.9 million rubles - 2.07 million rubles). The final negative value means that there is no tax base here, and you will not have to pay personal income tax on the sale of the apartment.
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And the subsequent purchase of another apartment (for 1,200,000 rubles) will give the Buyer the right to another tax benefit - a deduction (personal income tax refund) for the entire amount of this purchase. Will a non-working pensioner be able to take advantage of this deduction? See above in the article at the link on this topic (about pensioners).
How to use tax deductions more profitably (including to whom it is better to issue them, and how they can be redistributed) - also see the article at the link “Details about taxes and tax deductions in transactions for the purchase and sale of apartments.”

Hello! If I receive an apartment from the Ministry of Defense of the Russian Federation and plan to sell it in order to then buy another apartment in another place with an additional payment, then what tax arises here? If the receipt of an apartment and its sale occur in the same reporting period, will I be exempt from paying tax?

Hello! If you buy an apartment and then sell it for the same amount, then you are exempt from paying tax (that is, you apply a tax deduction in the amount of expenses incurred). Regardless, in the same reporting period or in different ones. If you do not buy housing, but receive it “for free” according to a warrant (or other document from the Ministry of Defense), then after the privatization and sale of such an apartment you will need to pay tax in the general manner.
For more information about paying taxes on a sale, see the Glossary - “Taxes and Tax Deductions in Real Estate.”

Good afternoon Please tell me. In 2015, an apartment worth 991,480 rubles was purchased and registered as ownership. In 2017, the apartment was sold for RUB 1,490,000. Since the apartment was owned for less than 3 years, it is necessary to pay tax (1,490,000 - 1,000,000) * 13% = 63,700 rubles.
A tax deduction for the purchase of this apartment was not declared, but it is planned to be declared for 2015, 2016, 2017, respectively. Is it possible to offset the amounts to be reimbursed (for 2015-2017) against the tax on the sale of this apartment? Or is it at the discretion of the local tax authority? Do I need to write a statement of credit when filing a return?

Hello! According to the logic of the law, you can apply the right to a tax deduction for purchased housing to ALL of your income for the specified periods. That is, if you, for example, in 2018 write an application for a deduction for the purchase of an apartment (deduction from income for 2015-16-17), then “income for 2017” can include not only your salary, but also money received for the sale of an apartment, which means the deduction can be applied to this amount. That is, theoretically, offset is possible. This is the logic.
But local tax officials may have their own logic (this happens in Russia...).

Good evening! The apartment was inherited, owned for less than three years, a new apartment is sold and bought, but cheaper in one tax period. How to calculate tax, is offset possible? The owner does not officially work.

Hello! Strange question... The entire article above is devoted to answering it. There is no direct offset here, but in one tax period you can use two tax deductions at once. How tax and tax deductions are calculated when selling and subsequently purchasing an apartment is described in the article. If the owner does not officially work (and does not pay personal income tax, accordingly), then he will have nothing to return. That is, the tax deduction for the purchase for him is zero.

• Business Forum
• Do I need to pay personal income tax if I sold an apartment for less than I bought it for?
• What tax on the sale of an apartment must be paid?
• Personal income tax is not paid if the apartment is sold cheaper than it was purchased

Sold the apartment Sold the apartment. Do I need to pay sales tax? The seller does not have to pay tax in all cases. Payment of tax when selling an apartment depends on the period during which the property was owned and its sale price. The legislation of the Russian Federation provides that if it has been owned for more than 3 years, then after its sale there is no need to pay income tax. Questions and answers Please tell me the apartment was bought in 2010. for 1,680,000 rubles, sold in 2011. for 1,650,000 rubles, what amount are we required to pay. Thank you.

If I sold an apartment cheaper than I bought it, do I have to pay tax?

Now there is a dire need to sell the apartment. The sale amount is set at no more than 4,300,000 rubles. (post-crisis reality) If I sold an apartment cheaper than I bought it, do I have to pay tax? If I sold an apartment cheaper than I bought it, do I have to pay tax? Search by topic Article 220. Property tax deductions When determining the size of the tax base.

Do I need to pay 13% tax on the sale of an apartment?

Subparagraph 3 of paragraph 1 of Article 220 of the Code provides that when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer, but not more than 2,000,000 rubles, in particular, for new construction or acquisition on the territory of the Russian Federation apartment or share(s) in it. It follows from the above that if the sale and purchase of an apartment (with the execution of documents confirming ownership of it) were made in the same tax period (calendar year), the taxpayer can take advantage of each of the above-mentioned property tax deductions, if he has not previously used the property tax deduction , provided for by subparagraph 3 of paragraph 1 of Article 220 of the Code.

Tax on the sale of an apartment, house, less than 3 years, 5 years of ownership in 2018

Let's assume that the cadastral value of your apartment is 2,000,000 rubles, taking into account the reduction factor of 0.7, this amount will be 1,400,000 rubles. The specified amount is greater than that specified in the contract, which means that it must be taken into account when calculating the tax. In this case, taxable income will be equal to: 1,400,000 (cadastral value of the apartment with a reduction factor) – 1,300,000 (purchase expenses) = 100,000 rubles.

You will need to pay tax on this income: 100,000 * 13% = 13,000 rubles. Send your questions about real estate, renovation and design to:

Questions and answers

It should be taken into account that in the event of the sale of property that is in common shared ownership, the corresponding amount of the property tax deduction, calculated in accordance with subparagraph 1 of paragraph 1 of Article 220 of the Code, is distributed among the co-owners of this property in proportion to their share. At the same time, in accordance with subparagraph 2 of paragraph 2 of Article 220 of the Code, instead of receiving the specified property tax deduction, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred and documented by him related to the acquisition of this property.

Apartment sales tax

Last year I bought an apartment for 1 million 900 thousand, and now I have to urgently sell it for 1 million 500 thousand. Will I need to pay tax? I heard that you can simply underestimate the amount in the sales agreement. Is there any danger here? When selling an apartment, if you have owned it for less than three years, you must pay a tax of 13%, which can be calculated in two ways: the first, the most profitable for you, is the tax paid on net income, that is, on the difference between the purchase price of the apartment and the cost when selling. Then, if you sell cheaper than you bought, the tax is really not paid; second - if the costs of buying an apartment were more than 1 million rubles, then 1 million rubles are subtracted from the sale price of the property and a 13% tax is paid on the remaining amount.

That is, the tax is paid on the difference between the sale price of the apartment and 1 million rubles. For example, in your case it is 13% of 500 thousand.

If I sold an apartment cheaper than I bought it, do I need to pay tax?

Attention

Do I need to pay 13% tax on sale? If so, from what amount? Thank you. January 24, 2018, 14:52 Yulia, Vologda Site support What tax on the sale of an apartment must be paid What tax on the sale of an apartment must be paid What sales tax must be paid? Or maybe you don’t have to pay any tax? And how to report to the tax authority. Almost all real estate sellers ask these questions.

I sold an apartment cheaper than I bought it, do I have to pay tax?

I bought it in August 2005 for 1.5 million. rub. Certificate of ownership dated March 2007. Sold in October 2009 for 1.1 million rubles. I did not file an income tax return. What personal income tax and fine should I pay? Thank you. Elena, did you read the answer above? Apparently not.

If it is sold cheaper than it was bought, then you DO NOT have to pay tax. Everything seems to be written clearly. You were required to submit the declaration. Since you have not done this, you may be charged a minimum fine of 1,000 rubles.

© All rights reserved. I bought an apartment 2 months ago and am selling it for the same amount. I bought an apartment 2 months ago and am selling it for the same amount. Do I have to pay tax? – I bought an apartment under a sales contract for 1.3 million and two months later I decided to sell it for the same amount. The same amount will be specified in the purchase and sale agreement.
Will I pay 13% tax on the sale of an apartment or not? From January 1, 2018 by Federal Law of November 29, 2014

I sold an apartment cheaper than I bought it, do I have to pay tax 2016

The Federal Law introduced amendments to the Tax Code of the Russian Federation, in accordance with which a new procedure for calculating tax was provided for real estate objects acquired into ownership after January 1, 2018. If I sold an apartment and bought another, what will be the tax? If I sold and bought another, what will be the tax? I sold my apartment and bought another one in the same year. Do I need to pay tax in this case, and what kind? Is it possible to offset tax when selling one apartment, and tax deduction when buying another? If someone sells one apartment and immediately buys another, more expensive, for the same price or cheaper (that is, makes an alternative transaction) Business forum Business forum Guest_heathen_* May 21, 2010 Purchased under an agreement for participation in shared construction - 12/11/2007.
The certificate of state registration was received on November 26, 2009. Purchase amount - 4,500,000 rubles. (2,600,000 of them are mortgages).
The main thing is that you have all the supporting documents: sales contracts, payment receipts with exactly these amounts. And of course, still the next year after the sale of the apartment, by the end of April you will need to submit a declaration and write an application so that you are exempt from tax.§ Art. 220 of the Tax Code of the Russian Federation To save themselves from unnecessary worries and losses, people who have owned real estate for less than three years, when selling it, prefer to indicate in the purchase and sale agreement an amount of less than a million - for example, 990,000 rubles. Such terms of the contract will alienate many vigilant buyers. For most people, the full real price of the apartment in the documents is a fundamental point.