The right of pensioners to a tax deduction when buying an apartment

When buying an apartment, pensioners have the right to return personal income tax not only for the year in which the ownership right was issued or the act of acceptance of the residential premises under the equity participation agreement was signed, but also for the three years preceding these events. This is indicated by paragraph 10 of Article 220 of the Tax Code of the Russian Federation.

Example: you bought an apartment in 2021, and then retired. You have the right to return the tax not only for 2021, but also for 2020, 2019 and 2018. This right can only be used by pensioners. Other taxpayers do not have such a privilege.

How can a pensioner return the tax when buying an apartment?

De facto, a pensioner can return the tax for 4 years. To do this, you need to fill out declarations on the form 3-personal income tax for each year separately and send them to the Federal Tax Service, or receive a notification for processing a tax deduction through an employer.

You can fill out the declarations yourself or through an intermediary. In the first case, it is necessary to understand the functionality of the taxpayer's personal account, in the second – to provide the company with a set of documents for processing the declaration.

The set of documents in this case is standard: Information on the form 2-personal income tax for the entire period. A copy of the contract for the purchase of an apartment or a copy of the DDU and the act of acceptance of housing under this contract. A copy of the document confirming the ownership of the residential premises. Extract from the Unified State Register of Legal Entities. A copy of the marriage certificate, an application for an agreement on the distribution of the deduction between the spouses, if the housing was purchased in joint ownership.

The tax service may also request additional documents – it is recommended to clarify the composition of the set in advance in the territorial inspection. So, when paying the mortgage, you will additionally need a loan agreement and a document about the interest paid for the period.

How can a working pensioner get a deduction when buying an apartment?

If a pensioner continues to work, he can still receive a tax deduction for the current and three previous years. If there is a balance, the tax deduction can be requested in subsequent years.

But only on the condition that the pensioner will continue to work.

Please note: it is the status itself that is important, the very fact of accruing a pension to a citizen. At the same time, it does not matter which one. A pension can be awarded for old age, due to seniority, disability and other reasons. The conditions of its appointment do not play any role in the emergence of a citizen's right to receive a property deduction.