Where in the declaration to indicate the sale of an apartment. Tax officials have clarified when it is necessary to submit a declaration when selling an apartment. Sale and purchase of apartments in the same year

Documents are not submitted to the tax office when selling an apartment in all cases. They are necessary to calculate the amount for 3-NDFL. The length of ownership of the apartment and its cost, as well as some other factors, are taken into account.

A tax return is the main document that is filed when selling real estate. This is a form of statement submitted by the former owner about the amount of income received. It contains all the necessary information for calculating and paying tax.

In accordance with Articles 217-221 of the Tax Code of the Russian Federation, rules for filling out and submitting a declaration are established. Articles contain the following information:

conditions for calculating tax;
payment period;
methods of filing a declaration.

When is tax paid?

On January 1, 2016, Federal Law No. 382 of November 29, 2014 came into force. He introduced amendments to tax legislation. According to paragraph 3 of Article 4 of this law, a new procedure is provided for the taxation of real estate.

If the apartment was purchased before 2016 and was owned for more than 3 years, the tax is not paid. In this case, the amount of income received from the sale does not matter.

For some properties, a period of three years remains, even if they were purchased after 2016. These are apartments and other real estate that were received by gift, inheritance, privatization or rental agreement.

If such an apartment is sold before the expiration of the 3-year period, it is necessary to pay tax. For the remaining apartments, a 5-year period applies. If you sell before the end of this period, you must file a declaration and pay tax.

According to current legislation, every citizen of the Russian Federation must declare their income and pay a tax of 13%. To do this, you need to calculate the amount of tax and pay it, reflecting your actions in the declaration.

Documents and income statements are submitted to the tax office located at the place of registration. If a person only has registration at his/her place of stay, you can select the inspection office closest to him/her. The address can be found on the portal of the Federal Tax Service of Russia. In this case, the location of the apartment does not matter. The declaration can be submitted in the following ways:

through a personal appeal to the district inspectorate;
via Russian Post by sending a registered letter;
through the tax service website;
with the help of a trusted person with a notarized power of attorney.

Required documents

First of all, you need to fill out a declaration in form 3-NDFL. It is submitted to the tax office along with the necessary documents. The inspector will check the documents and the correctness of filling out the application. The following will be considered:

2-NDFL certificate issued at the place of work;
copies of payment documents indicating the transaction amount;
extract from the Unified State Register or certificate of ownership;
confirmation of expenses for the purchase of a sold apartment (cash receipt order, receipt or payment order).

Based on these documents, you can apply for a tax deduction. Its maximum amount is 1 million rubles. This is the amount by which you can reduce the amount of income from the sale of an apartment in your declaration.

The legislation establishes certain deadlines for filing a declaration, checking it and returning the tax deduction. A certain sequence of actions is established, limited in time. A declaration must be submitted by April 30 of the following year following the year of sale of the property. Then the tax is paid by July 15th.

A tax officer checks the provided documents and information within 3 months. In case of overpayment, the applicant is provided with the relevant documents. The inspector is given 10 days from the date of completion of the inspection to respond.

When selling an apartment, each citizen has an obligation to submit a tax return with the necessary package of documents within a specified period. Only in this case can the law be observed.

The tax legislation of our country stipulates that when selling an apartment, receiving winnings, items from rental property or income that was not taxed by tax agents, it is necessary to submit a kind of report on the income received in Form 3-NDFL. This rule is enshrined in the responsibilities of taxpayers established by article number 23 of the Tax Code of the Russian Federation (clause No. 1, subclause 4).

Let us say right away that a declaration when selling an apartment must be filed if you have owned the real estate for less than 3 years. This measure is caused by specific taxation on possible income from speculative transactions in the real estate market, because Usually people buy housing to stay in it for a long time. Reporting documents are submitted to the tax authorities at the place of registration before April 30 of the year following the one in which you carried out the sale of, for example, an apartment.

If a declaration for the sale of an apartment is not filed before this date, the seller will be held liable on tax grounds and subject to a fine of 1,000 rubles. It should be borne in mind that, in general, taxes are not imposed on transactions involving the sale of real estate that has been in your ownership for more than three years. In this case, no reporting is submitted to the tax authorities.

When selling an apartment, it is included in the “Individual Income Tax” form. It is filled out on sheet “E”, taking into account the recommendations specified in the seventeenth chapter of Appendix No. 2 to Federal Tax Service Order No. MMB-7-3/760@ (adopted in 2011, November 10) or newer versions of this document. You can use specialized programs for reporting, which are provided free of charge by tax authorities.

Here you need to indicate your last name and initials in the header of the form. Further, in paragraphs 1.1.1 to 1.4.1, the amounts of income received are noted, which must be confirmed by attaching copies of sales contracts. Subparagraphs Nos. 1.1.2 - 1.3.2 indicate the amount of tax deduction allowed for all sold objects, which cannot currently exceed one million rubles. Please note that when selling an apartment for less than a million, if you have owned it for less than three years, a declaration is still drawn up.

The declaration for the sale of an apartment in its form can be used to submit information about the sale of property other than apartments, houses, etc. For this purpose, on the same sheet “E” there are clauses 2.1. and 2.2., which indicate information about the income received from the sale (for example, the sale of a car), as well as the amount of tax deductions (in paragraph 2.1.2. - 250,000 rubles, in paragraph 2.2.2. - in the amount of documented income ).

Even if you did not sell, but bought real estate, it makes sense to carefully store all documents related to the transaction: from the purchase and sale agreement to bank statements, receipts, and acceptance certificates. They may come in handy in the future, when the apartment is sold and there is a need for a document such as a declaration when selling an apartment.

An individual does not need to submit a declaration for 2015 if last year the taxpayer sold an apartment that had been in his ownership for more than three years. Such clarifications were given by the tax authorities (letter of the Federal Tax Service of Russia dated March 30, 2016 No. BS-19-11/53 "")

In turn, the department recalled that the obligation to submit a declaration arises when selling real estate acquired before January 1, 2016, which was owned for less than three years. This must be done no later than April 30 of the year following the expired tax period, to the tax authority at the individual’s place of residence. You will also have to pay the tax yourself no later than July 15 of the year following the expired tax period. This is required by the norms and in the appropriate edition.

In other words, if last year an apartment was sold that was owned for less than three years, the former owner must independently calculate the tax, submit a declaration to the inspectorate by May 4, 2016 inclusive, and pay personal income tax by July 15, 2016 inclusive. Ours also reminds you of this, which you can bookmark so as not to miss the deadlines for submitting reports and paying taxes.

If an apartment purchased before January 1, 2016 was owned for at least three years, then income from its sale is exempt from taxation (clause 17.1 of Article 217 of the Tax Code of the Russian Federation, as amended). Accordingly, there is no obligation to declare this income.

Is it necessary to pay personal income tax when selling an apartment if the size of the share in it owned by the taxpayer changed less than three years ago? Find out from "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system.
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Let us remind you that this rule applies specifically to real estate acquired before January 1, 2016. For objects for which ownership was registered after the specified date, the rules as amended apply. Thus, income from the sale of such an object is not subject to taxation, provided that it was owned by the taxpayer for the minimum maximum period of ownership of the real estate object or more (). As a general rule, this period is five years. An exception has been made for some objects. For example, three years are established for real estate if ownership of it was obtained by inheritance, gift from a family member or close relative, under a rent agreement or as a result of privatization. In addition, constituent entities of Russia are given the right to reduce the minimum maximum period of ownership of a real estate property down to zero ().

The Tax Code of the Russian Federation provides for cases of exemption from taxation of income from the sale of real estate objects owned by the taxpayer for a minimum period of ownership of the real estate object. According to Article 217.1 of the Tax Code of the Russian Federation, the minimum period of ownership, depending on the moment and method of acquiring ownership, ranges from 3 to 5 years. So, if a person owned real estate for the minimum period established by Article 217.1 of the Tax Code, there is no need to file a 3-NDFL tax return. However, the absence of the need to pay income tax does not always mean the possibility of not submitting a 3-NDFL tax return.

Paragraph 2 of Article 220 of the Tax Code of the Russian Federation gives the taxpayer the opportunity to reduce the amount of his taxable income from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or share(s) in the specified property, if These objects were owned by the taxpayer for less than the minimum period of ownership of the real estate object established by Article 217.1 of the Tax Code at its discretion:

for a tax deduction amount not exceeding RUB 1,000,000 in total;
for the amount of expenses actually incurred by him and documented in connection with the acquisition of this property.

Z Often citizens choose the second option and reduce the amount of taxable income by the amount of expenses actually incurred related to the acquisition of property. This is explained by the fact that the value of real estate over a period of 3-5 years, as a rule, does not change significantly. Thus, citizens often sell their housing for the same amount for which they purchased it. In this case, the amount of tax on income from the sale of such property is reduced to 0 rubles. In this situation, there is no need to pay income tax, and many people mistakenly believe that filing a 3-NDFL return is also not necessary.

However, according to paragraph 7 of Article 220 of the Tax Code of the Russian Federation: property tax deductions are provided when a taxpayer submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article. Thus, regardless of whether income tax is payable to the budget, in order to reduce the tax base by the amount of the tax deduction (actually incurred expenses related to the acquisition of property), the submission of a declaration 3 - personal income tax is MANDATORY.

It is in the 3-NDFL tax return that the citizen declares his right to a deduction, confirms the cost of the real estate sold, and the amount of expenses associated with its acquisition.

Failure to submit a tax return in this case constitutes a tax offense defined in Article 119 of the Tax Code of the Russian Federation. According to this provision: failure to submit a tax return to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees entails a fine of at least 1,000 rubles.

Tax return 3-NDFL is submitted to the tax authority no later than April 30 of the year following the year in which income was received from the sale of real estate or share(s) in it.

The deadline for filing a return does not apply to receiving tax deductions. In this case, the declaration can be sent at any time during the year.

Filing a declaration upon alienation of real estate is a mandatory condition established by current legislation.

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It is necessary to calculate personal income tax, the rate of which is 13%.

In this case, it is necessary to take into account many nuances - the period of ownership of the living space, its cost and other provisions.

What is this?

A tax return for the alienation of real estate is a statement from its former owner, drawn up in the prescribed form, mentioning the profit received through the sale of the apartment.

It additionally indicates all the information required for the calculation and payment of personal income tax.

Normative base

All issues related to filling out and submitting a tax return after are regulated by the articles of the Tax Code of the Russian Federation (Articles 217-221).

conditions for tax transfer;
payment terms;
methods of filing a declaration and other important points.

Do I need to submit?

The declaration is filled out in accordance with the unified form. After completing the filling, it must be submitted to the tax authorities, which are located at the place of registration.

If for certain reasons personal presence is not possible, then you can use the services of post offices by sending a declaration in the form of a letter.

A declaration must be submitted only if the residential space had been owned for more than three years before the sale and was sold for more than 1,000,000 rubles (this fact must be documented).

If the apartment was sold at a cost exceeding 1,000,000 rubles, then the former owner has the right to receive a deduction for actual costs.

Only the difference received between the amount paid for the purchase of the apartment and the amount received upon its sale will be taxed.

If expenses are equal to profit or exceed it, then no tax is paid.

Where to contact?

You must submit your completed declaration to the tax authorities located at your place of permanent residence.

If the citizen who sold the apartment has a temporary registration, then he must contact the inspectorate located in accordance with it.

Deadline

The declaration for the sale of an apartment must be submitted to the tax authorities at the place of registration before April 30 of the year following the year of sale (the position is established by Article 229 of the Tax Code of the Russian Federation).

If, in accordance with the information specified in the declaration, it is necessary to pay tax, then it is important to do this before July 15 of the year that follows the year of alienation of the real estate.

If you violate the law by delaying the filing of a declaration with the tax authorities or paying a tax, then administrative liability and material sanctions in the form of fines are provided.

Declaration when selling an apartment

When completing the declaration, the following nuances must be taken into account:

if filling is done by hand, then you need to use blue or black paste;
No corrections or cross-outs are allowed;
all indicators relating to cost are expressed in the form of rubles and kopecks;
a separate cell is allocated for each symbol, filling occurs from left to right;
if there are empty cells left, they must be filled with dashes.

Each seller fills out the declaration separately. For example, a married couple sold living space, and each spouse had half of the apartment.

Consequently, they will both draw up a declaration, but will indicate in it only half the cost of the object.

If part of the real estate was sold, then the largest deduction amount will be 1,000,000 rubles, multiplied by the share of the apartment. So, when selling half of the property, the largest property deduction will be equal to 500,000 rubles.

Less than 3 years of ownership

If the real estate has been owned for less than three years, then it is necessary:

Fill out and then submit to the tax authorities a declaration drawn up in accordance with form 3-NDFL. It calculates taxable profits and also indicates the amount of funds that must be paid.
After completing the calculations, tax is paid on the profit received from the sale of real estate, unless it is fully covered by deductions.

In accordance with the Tax Code of the Russian Federation, a citizen can reduce (in some cases even completely cover) the amount of tax by using a tax deduction.

A declaration when selling an apartment for less than three years in 2018 must be submitted even if the income tax itself is not required to be paid due to its coverage by property deductions.

More than 3 years

If the apartment has been owned for more than three years, then its owners do not have to pay tax upon sale.

Consequently, they do not file a declaration, which establishes . In this regard, by selling such real estate, the former owners will not have obligations to the tax authorities.

Filling rules

According to form 3-NDFL, it can be carried out independently using the form.

After completing the procedure for filling out the document, it is submitted to the tax office located at the place of registration. You can do this in two ways:

Issue it in the form of a valuable letter, also ordering an inventory of the attachment.
Visit the tax authorities in person and submit your declaration.

Sample

The sample declaration, as well as the document itself, consists of 23 sheets, each of which must be filled out.

The title page mentioning information about the tax payer takes up two pages; all the rest must contain data on profit and calculation of the tax payable.

Required documents

Along with the declaration, you will need to submit the following documents to the tax service:

Papers confirming the cost of the apartment (as a rule, this is a photocopy of the agreement on the sale of real estate).
If photocopies of payment documents serving as confirmation of payment have been saved, it is recommended that they be attached to the declaration.
If the document has reduced taxable income, it is recommended to attach photocopies of documents confirming expenses (most often they are photocopies of the DDU or the purchase of an apartment).

Can be provided as payment documents