Who is not eligible for a re-deduction when buying a home

The tax deduction makes it possible to return 13% of the amount paid when buying real estate (the limit from which the deduction is paid is 2 million rubles). In fact, it turns out that the maximum amount that the owner of the property can return is 260 thousand rubles, even if the apartment costs 10 million rubles.

Due to changes in the law on the payment of tax deduction, which came into force in 2014, if the taxpayer did not use his limit of 2 million rubles, then in case of purchase of other real estate, he has the right to a repeated tax deduction.

But not everyone has such an opportunity.

The category of persons who are entitled to a tax deduction has been determined. These are those who purchased housing before 2014. If a citizen has the right to receive a property deduction before the entry into force of the new provisions of the Tax Code, in such a situation it is necessary to follow the rules in force at the time of the date of registration of property rights.

If you purchased a property in 2012, and applied for a tax deduction in 2015, then the calculation is made according to the old rules. It does not matter if the house was bought for cash, on a mortgage or in installments. The rules for obtaining a tax deduction are the same for everyone.

Often, couples who bought housing before 2014 and received a deduction in equal shares face the inability to receive a repeated deduction. Even if the refund of the 2-NDFL was carried out from the amount of only 500 thousand rubles, it will never be possible to return part of the funds for the purchase of a new apartment again. But if the purchase was after 2014, you can safely apply and receive money until the amount of 2 million rubles is exhausted. A tax deduction can be obtained both for a new building and for an apartment in a secondary fund.

It is worth remembering that only officially working citizens who regularly pay 2-personal income tax can count on a tax deduction. You can apply for payment either annually or immediately several years before the use of the maximum amount. The application can be made online through the personal account of the payer of taxes.

If the house was bought with a mortgage, in addition to the tax deduction, it is possible to return 13% of the taxes paid to the bank (no more than 3 million rubles). This opportunity can be used only once in a lifetime, regardless of the amount received. The legislation does not provide for a repeated right to a tax deduction on mortgage interest.