At the moment, when buying not only apartments or houses, but also a land plot for individual housing, or a land plot, with already erected residential buildings, you can use the state benefit or differently, tax deduction. Since in 2010 from January 1, additions were made to the Tax Code.
That is, from a part of the amount paid for the purchase of land to reduce the tax base (returning back to your budget 13%, but not more than two million rubles). The legislation allows you to study the legislation in more detail through the World Wide Web, Consultations of Lawyers, Tax Inspectors, Printing Publications of the Tax Code and other information sources.
Return your income tax (tax deduction) in connection with the acquisition of a house, apartments, land, citizens is possible through the submission of documents to the tax authority. To do this, collect a package of documents. This is, first of all, a statement on the provision of a property tax deduction for the acquisition or construction of a residential lady (apartment) and t. D. A declaration filled with income taxes over the past year. Copies of documents confirming the actual purchase of a house, apartments (for example, property certificate, contract of sale).
We’ll have to take a certificate in the accounting department at the place of work in the form of 2-NDFL, which reflects all income and retention of taxes for the year. Attach copies of documents that talk about expenses for the purchase of an apartment or new construction. You also need to open an account with a bank for transferring a tax deduction after checking all documents by the tax inspector. A tax deduction is received by a citizen who has official income and is an official resident, t. e. a tax agent and located in the Russian Federation more than 183 per year.