How to compensate for rental costs? How to get money back for renting an apartment.

The Ministry of Construction has prepared amendments to the Tax Code - on the tax deduction for renting housing. Having interested tenants of housing in the ruble, the state wants to bring lessors out of the shadow and force them to pay taxes on the rent of apartments.

Why does the state need it

The tax refund will be able to tenants who did not use the deduction when buying a home. It is assumed that the formalized tax deduction for rent will allow the taxpayer to return up to 50 thousand rubles. in year. The amount of tax deduction for tenants is proposed to be set the same as when buying an apartment - 13% of the actual expenses incurred, but up to 2 million rubles. (that is, the base for the deduction cannot be more than 2 million, and not its amount, experts explain). In order to receive the deduction, the tenant must provide a lease agreement and proof of payments. Information about the owners who received income from renting an apartment and did not pay taxes will be transferred to the tax office.

The Ministry of Construction does not even conceal that the task of the bill is to get lessors out of the shadows. According to the current legislation, citizens who rent out their own housing must pay a 13% tax on the income received. But in practice, the overwhelming majority of landlords “forget” about this. Even the contracts for the delivery of apartments, which are concluded by the most cautious owners of square meters, try to draw up without registration - for 11 months in simple written form (registration is required if the contract is concluded for a period of at least a year).

The rental housing market has long been in the "gray zone", which is why the state loses large sums that it could receive in the form of taxes. "In large cities, up to 90% of housing is rented without tax," says AiF managing Partner of Metrium Group Maria Litinetskaya... In a word, the benefit of the state is obvious - even taking into account the costs of deductions, it today loses much more from unscrupulous landlords.

A bargain is a bargain?

But is the benefit so obvious to tenants? “First of all, landlords will raise housing prices by the same 13%,” said Ms Litinetskaya. In addition, most of the tenants are rented for long term. And those renters who have children, as a rule, are tied to a particular school or kindergarten. Who in such a situation would want to spoil relations with their landlords (which is inevitable when they are “disclosed” to the authorities)? “Many owners and tenants will agree among themselves for a certain discount instead of refusing to register the contract,” M. Litinetskaya believes.

"It is necessary to reduce the cost of patents for the delivery of apartments," believes Deputy Dean of the Faculty of Economics of the RUDN University Elena Grigorieva... - Owners of inexpensive housing who rent an apartment for 15-25 thousand rubles. per month, it is simply unprofitable to legalize and pay taxes. They won't earn that much. "

But when registering with Rosreestr for several years, the tenant will return 260 thousand rubles, i.e. 13% of 2 million rubles. Taking into account the fact that the supply in the rental market, according to the data of real estate companies, exceeds demand by 30%, tenants dictate the terms here. “The tenants usually insist on the official document, fearing an increase in the rate of payment or eviction,” notes Maria Litinetskaya. This means that the proposal of the Ministry of Construction will have many supporters among ordinary citizens.

Many renters want to know if it is possible to get a tax deduction when renting an apartment, or the current legislation does not provide for such an opportunity.

Such interest did not arise out of nowhere - recently, information has been actively circulating in the press and on the Internet that such a right is about to appear for tenants. What are these rumors based on, how true they are and what tax deductions for renting an apartment can be obtained - let's sort it out together.

In accordance with the provisions of the current legislation, citizens who rent out their own residential real estate must pay tax on the income received, the amount of which is 13% of the amount received. However, in practice, not all landlords declare such income and, as a result, allocate part of the funds to the budget.

Obviously, giving tenants (renters) the opportunity to receive a tax deduction may entail their desire to enter into a formal agreement with the property owner.

This may become a reason for some apartment owners to leave the "shadow" and their official registration as landlords.

According to some reports, currently about 90% of all housing in our country is rented illegally, without reporting to the tax authorities. This means that every year millions of rubles "flow" past the budget.

The costs that the state will have to incur in providing a tax deduction to citizens who rent housing cannot be compared with the amounts that are now hiding by unscrupulous landlords. So the benefits of adopting such regulations for the state and for renters are obvious.

However, so far there is no law that allows tenants to receive a tax refund when renting a house or receiving a land plot for rent.

According to news reports, the Ministry of Construction and Housing and Utilities of the Russian Federation, together with AHML, are considering this issue. It is assumed that the formalized tax deduction for rental housing will allow the taxpayer to save up to 390,000 rubles in one calendar year. More precisely, to return 13% of income tax from this amount.

Why the bill has not yet been considered

And yet, despite the news that tenants will receive a tax deduction, which has appeared in the press with enviable regularity over the past few years, the relevant law has not yet been adopted by the authorities.

Moreover, there is not even a draft law yet that could be submitted to legislators for consideration. The fact is that many representatives of government agencies do not consider such a measure of social support for the population to be efficient enough for the budget.

According to some representatives of the Ministry of Finance of the Russian Federation, it is worth encouraging citizens to buy their own housing, including by providing them.

How to get back some of the money paid for the rent

It is assumed that the mechanism for refunding part of the tax to the tenant will be no different from the procedure for receiving money in other cases, for example, when buying an apartment. In order to minimize personal income tax when renting an apartment, you will need to contact the tax office with a package of documents, which should include:

• a certificate in the form 2-NDFL, which confirms the fact that the tenant has an official income from which he pays personal income tax;
• 3-NDFL declaration (you can draw up it yourself or contact a specialized company for help);
• deduction application;
• a residential lease agreement, which indicates the amount of the monthly payment;
• checks confirming the fact of payment of the rent.

Obviously, in this case, the employees of the Federal Tax Service will not only be able to return part of the personal income tax from rent, but will also receive complete and up-to-date information about the citizen who rents out housing.

If he does not pay taxes on income from this activity, the tax authorities will deal with this issue - the current legislation provides for various types of punishments: from a fine for illegal entrepreneurial activity to imprisonment (in the event that the amounts of funds hidden from the tax service are excessively large ).

Let's calculate the benefits

How do you calculate the amount of the tax deduction if it will still be provided to tenants?

And in this part of the tax legislation, the authorities do not intend to introduce significant changes. For tenants of housing, the registration of an official agreement, which indicates the exact cost of renting out the property, will be the basis for receiving a part of the paid personal income tax. The exact amount of the refund will be calculated according to the same scheme that is used when calculating the amount of the deduction in other cases.

In order to understand how the procedure for determining the amount of deduction when renting an apartment will take place, let's consider a simple example with the following initial data: a taxpayer with an official income of 45,000 rubles rents an apartment, the rent of which costs him 20,000 rubles a month.

The size of the tax payment that he monthly makes to the budget will be 45,000 * 0.13 \u003d 5,850 rubles; annually he pays tax in the amount of 5 850 * 12 \u003d 70 200 rubles. The tax base (ie the amount of funds subject to income tax) will be 45,000 * 12 \u003d 540,000 rubles.

For the same year, he pays the owner of the apartment 20,000 * 12 \u003d 240,000 rubles. If the law on granting a tax deduction to tenants is adopted in the form in which it is currently being considered, the maximum amount of compensation that can be received in one calendar year will be 390,000 rubles, which means that our taxpayer will calculate the amount compensation will be able to use the costs incurred by him in full.

To determine the amount of funds to be returned, we will make the following calculations: 540,000 - 240,000 \u003d 300,000 rubles. The amount of tax to be paid on this amount will be 300,000 * 0.13 \u003d 39,000 rubles. Taking into account the fact that 70 200 rubles were withheld from the taxpayer, the amount of the refund will be 70 200 - 39 000 \u003d 31 200 rubles.

Well, or in our example, you can get the amount to be returned much easier. Since our amount paid for renting real estate is less than the established limit, we will be able to receive tax compensation in full: 240,000 * 0.13 \u003d 31,200 rubles.

An individual will be able to clarify the term for transferring personal income tax from a lease directly to the tax service, but it is assumed that it will not differ in any way from the terms set for the provision of other types of deductions, that is, it will not exceed 4 months from the date of submission of documents for its receipt.

If you need personal advice or assistance in filling out the 3-NDFL tax return, as well as sending it to the tax office through the "Personal Taxpayer Account" service, feel free to go to our page.

On the Internet, an advertisement was found on the site about renting an apartment. Having called the indicated phone number, it turned out that this is a real estate agent (the Investor is as he called himself), the cat was working in fact. The amount for the provision of his services 2,700,000 Belarusian rubles. rub. We agreed to meet to inspect the apartment (on Saturday). Documents confirming that this person agent (certificate of certification of the realtor) he did not show. After inspecting the apartment and deciding to rent it, we decided to clarify who owns the given housing and the number of registered ones. The owner of the apartment showed the documents on which he and his father are the owners. The father died and the owner of the apartment is in the process of changing the documents for the single ownership of this apartment. His minor daughter, who does not live there, was also registered in the apartment. The owner of the apartment said that at the moment he did not have money to pay the payments for the complete re-registration of the apartment for him, but if we give him an advance payment, then on Monday he will pay all the bills and we can come to the call center to conclude a rental agreement ... And also he did not have the keys to the vestibule door. The landlord also promised to make duplicate keys for us from the advance money. We agreed. He was given 250 dollars, for which a receipt was drawn up in the presence of a witness. Also, an agreement was signed with a realtor and an amount of 2,700,000 Belarusian rubles was paid. Calling the owner on Monday and asking if he left and made the keys to the vestibule door, he answered positively. Arriving at the appointed time, the owner of the house was not there. His phone was off. After waiting 2 hours at the door, one of his neighbors came. She opened the vestibule for us and we were able to get into the apartment, where it became obvious that the owner did not leave. His things were in place. We also found out from the neighbors that the landlord was drinking. A day later, the owner of the apartment did not show up. His phone is off. No one opens the door in the apartment. The receipt states that if he does not provide us with housing since Monday, he undertakes to return the money to us. The question is in which authorities to apply for a refund for housing from the owner and how to get money back for the services of (unfulfilled) agency?

Apply to the police at the location of the apartment ... fraud has been committed against your family

After my dismissal in May 2014, money was transferred to my salary card within 3 months. A year later, a call came from the accounting department, they said that after my dismissal, they continued to transfer money to me for renting housing and they needed to return the money to the enterprise, otherwise they would go to court. I would like to know what verdict the court will make.

If the employer manages to prove in court the fact of transferring excess amounts to you, then the court will make a decision to recover these amounts from you, as well as legal costs in the form of state duty and expenses of the employer for representing his interests in court.

The court makes a decision on the basis of the evidence presented by the parties and examined, and in your case, there is a high probability of recovery of the indicated sums of money as unjust enrichment, since a person who, without grounds established by law, other legal acts or a transaction, acquired or saved property (the acquirer) at the expense of another the person (victim) is obliged to return to the latter the unjustifiably acquired or saved property (unjust enrichment), with the exception of the cases provided for by Article 1109 of the Civil Code of the Russian Federation.

For people who rent housing, the state, over time, may return some of the money spent. Not everyone will be able to receive the coveted amount of 13%. This right can be exercised by persons who have not received a refund in excess of the amount paid for a new housing object. To exercise their rights, citizens need to register an employment contract in the USRN and submit documents that will confirm all expenses.

The Ministry of Finance proposed to amend the taxation system. The head of the Federal Tax Service Department spoke about the issue of granting property deduction for citizens for rented housing. The tax deduction for renting an apartment will be 13% of the amount specified in the contract. In this regard, it is proposed to amend Article 219 related to the rental of residential premises.

This subtraction scheme has long been practiced in European countries.

Additionally, part 3 of Article 220 of the Tax Code of the Russian Federation is expanded by the provision, according to which the payer does not have the right to a material deduction when purchasing housing, if he has exercised his personal right to receive a social deduction for rental expenses.

Can I get a tax deduction when renting an apartment?

At the moment, you cannot get a property deduction when renting an apartment. It can be obtained when renting out a non-residential property. When renting non-residential premises, the tenant can purchase a VAT deduction for household services (electricity, water, gas) if they are included in the lease agreement.

The difficulty lies in the fact that citizens who rent out their homes and those who rent do not provide information to the Federal Tax Service. Individuals renting accommodation may be interested in refunding money paid to the landlord. But not every owner of his apartment wants to disclose information regarding the lease of housing.

According to statistics, 20% of landlords pay taxes for renting an apartment to others. In this situation, there are advantages: if the tenant causes damage to the lessor by his actions or negligence, the landlord has the right to demand compensation and file a lawsuit. And also to protect yourself from premature leaving of a temporary resident.

Tenants will also have their own advantages:

• The person is insured against eviction from the apartment.
• There is no threat of an increase in rent for housing. In agreement with the Civil Code of the Russian Federation, the rental price will not be able to change more often than once a year.

How will the tax deduction be obtained?

The compensation scheme is as follows:

• Tenant Submits Official Salary Documents
• Enters into a lease agreement with the landlord. This transaction will oblige the landlord to pay a certain tax.
• The refund amount will not exceed 260 thousand rubles per year, but not more than 390 thousand rubles.

A citizen with official earnings may be eligible for a deduction on the purchase of real estate if the employer makes income tax deductions. In the amount of 13%, any individual will be able to return money when buying real estate in the following cases:

• Purchase of real estate.
• Building your own home.
• The costs incurred for the renovation of the residential premises (payment documents are required to confirm the actual costs).
• Return interest on the mortgage paid.

Rent money back

If the bill really comes into force, part of the money spent can be returned. The procedure will be the same as when buying an apartment.

The following documents will need to be prepared:

• An individual who rents a house must submit a 2-NDFL certificate from the place of work;
• Fill in a tax return in the form 3-NDFL;
• Draw up an application for a deduction;
• Provide a lease agreement;
• Prepare payment documents confirming the payment for the lease of the premises.

Help 2-NDFL Declaration in the form 3-NDFL Application for a deduction
Lease agreement A document confirming the payment of the lease of the premises

After considering the application, the specialists of the Federal Tax Service will return the excess amounts paid and receive information about the person who rents out the housing.

A person may be held liable for concealing the fact of renting out housing.

Do I need a law

The Ministry of Construction recognizes that the introduction of a new bill into tax legislation will help to remove lessors from the "dark zone". Individuals, when renting an apartment, are required to pay tax to the state. An apartment lease agreement is generally executed without registration (if the agreement is concluded for a period of less than a year).

Renters will be able to get back some of their rental costs.