Tax deduction taking into account maternity capital. The subtleties of obtaining a tax deduction when buying an apartment with maternity capital: with a mortgage and without bank money. How is the cash difference for purchased real estate calculated?

A tax deduction when purchasing an apartment using maternal capital can be obtained according to the general procedure, but the size of the base from which the refund is calculated will be reduced. The reason for this is the contribution of subsidy funds (maternal certificate).

General information about using MK

Since 2007, a program has been in place on the territory of the Russian state to increase the demographic growth of the country’s population. Participants in this event are parents raising more than two children, the youngest of whom was born or adopted between 2007 and 2021.

If they meet the criteria established by law, the family receives financial support through a special certificate with a nominal value of 453 thousand rubles.

The subsidy can be used in non-cash form according to an exhaustive list of areas defined in advance in the legal act on maternity capital.

The law also establishes restrictions on the period of implementation of the subsidy and it depends on the goal chosen by the parents, in particular:

Until the child turns three years old, in connection with whose appearance the right to maternity capital arose;
After the child reaches three years of age.

Since the most popular and large-scale use of funds has become the improvement of family living conditions, legal regulations allow the use of certificate funds for this purpose at any time after its issuance and without reference to the age of the child, if we are talking about:

Repayment of a previously issued targeted loan for the construction of a residential real estate property;
Making V the benefit of repaying the mortgage (down payment, principal or interest overpayment);

It is important to understand that fulfilling loan obligations by attracting maternity capital does not detract from the rights of citizens to subsequently receive tax deductions from the purchase of an apartment or house.

Conditions for receiving a deduction

The family has the right to receive part of the funds paid to the budget in the form of a tax deduction if a number of conditions are met:

The tax base does not exceed the amount of 2 million rubles (legally established maximum; deduction from an apartment in a house cannot be more than 260 thousand rubles);
Maternity capital funds contributed when purchasing real estate are not taken into account when filling out reports for the Federal Tax Service;
Subsidy bearer (MC) is a citizen of the Russian Federation who has official relations with the employer;
The purchase of an apartment or house was carried out using own or borrowed funds;
The applicant has previously exercised the right to deduction;
All necessary papers have been provided, reflecting reliable information about the transaction and the taxpayer.

According to the Tax Code of the Russian Federation, in order to receive a tax deduction from a transaction involving the purchase of an apartment, the taxpayer must personally incur the corresponding expenses and must pay the fees to the fiscal authority.

Since maternity capital acts as a gratuitous form of support for families, if it is contributed to repay the redemption price of a real estate property, the denomination of the subsidy will proportionally reduce the tax base from which the deduction amount will be calculated.

This fact is argued by the fact that the maternity capital funds involved in the purchase and sale transaction are a budget payment and the bearer of such a subsidy did not make any efforts to accumulate it, and no income tax was levied.

When generating a tax return, which is included in the package of documents required by the Federal Tax Service, the use of the subsidy is not openly reflected, however, the amount of the redemption value of the object must be reflected minus the par value of the maternity capital or its part.

Peculiarities:

Sheet D1, line 1.12 – contains information about the actual expenses incurred for the purchase of an apartment or house;
The pension fund is a mandatory participant in any legal relationship regarding the use of maternity capital, therefore the compliance of the data in the application documents is strictly checked by tax authority employees;
There are cases in which an applicant may be denied a deduction:
The right has been used previously;
The seller and the buyer are considered interdependent persons (close relatives);
The facility was acquired entirely through subsidies provided by third parties or the government.

Based on the above, it becomes clear that the family will not be able to receive a deduction from maternity capital, since the funds offered under the certificate are gratuitous assistance, and the right to receive a refund applies only to personally earned money or borrowed funds from the bank.

Example

In 2016, the Ivanov family became the owner of an apartment worth 1.5 million rubles. Part of the redemption price of the object was repaid at the expense of the face value of the mother’s certificate, and the Ivanovs contributed the rest of the amount from their own reserves. During the inspection by the fiscal authority of all documents for tax deductions, it was established that the taxable base was 1 million 046 thousand 974 rubles. The amount of return from the family transaction was calculated using the following algorithm:

1 million 046 thousand 974 rubles *13% = 136 thousand 106 rubles.

Receiving a tax deduction from the acquired real estate is carried out in the next reporting period after the date of the transaction.

If the family is able to prepare all the required documents for the Federal Tax Service as soon as possible from the beginning of the new year, then the deduction amount will be transferred in April-May - no later than 4 months after the date of application (the desk verification of documents lasts 3 months and within 1 month the Federal Tax Service transfers the money to taxpayer account).

As a general rule, the algorithm for processing and receiving a refund is as follows:

Completing a transaction;
The beginning of a new reporting year;
Request for personal income tax certificate 2 from the employer;
Filling out the 3rd personal income tax declaration;
Preparation of a package of papers confirming a previously completed purchase and sale transaction;
Determination of the competent territorial body of the Federal Tax Service;
Making an application;
Acceptance of documents and issuance of notification of receipt of an application and the start of an inspection;
Waiting for the period established by law (4 months is the maximum period for verification and transfer of funds);
Transfer of funds to the applicant's bank account.

Required documents

In order for the title owner of an apartment purchased with a subsidy in the form of maternity capital to be able to exercise the right to a tax deduction, it is necessary to provide the following package of documents:

Passport;
Certificate of state registration;
Cadastral or technical passport for the object;
Extract from the Unified State Register of Real Estate;
Transfer and acceptance certificate;
Advance (preliminary) and main purchase and sale agreement;
A receipt confirming receipt by the seller of the entire redemption price of the living space;
Documents confirming the mortgage relationship (if any):
Mortgage agreement;
Surety agreement;
Appraisal report for an apartment or house;
Payment repayment schedule;
Property insurance policy;
Certificate from the bank about the monthly payments made and the balance of the debt;
A certificate from the employer indicating the payment of income tax and its amount;
Declaration;
Inventory of documents;
Statement of the established form;
Current account details (full).

Home sales

The purchase of an apartment with partial/full repayment with maternity capital funds entails special circumstances that the family will have to face if a decision is made to alienate it, in particular:

According to the requirements of the law, the apartment acquires the status of shared ownership, since the use of the certificate obliges parents to allocate shares in the right to such an object to their children;
Alienation of real estate with several co-owners requires consent from each of the named persons;
To complete a transaction for the sale of an apartment previously purchased using MK, it is necessary to fulfill the following conditions:

Consent from the guardianship and trusteeship authority (if the children have not reached the age of full legal capacity);
Written consent (if children are adults);
The new living conditions for children will remain at the same level or become better;
In the newly acquired property, the children will receive the same amount of shares that were assigned to them in the alienated apartment or house;

If the minimum holding period is not met, the family will have to pay income tax (recent legislative changes have increased the minimum holding period from 3 to 5 years).

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Maternity capital and tax deduction are concepts that are often related. After all, everyone knows that a person’s income is subject to taxation. But at the same time, both maternity capital and tax deduction are measures of state support for citizens. As a result, many people wonder whether they are allowed to claim both of these benefits or whether one of them will have to be sacrificed.

The concept of maternity capital

The state provides financial assistance to families with two or more children, which is manifested in the form of a certificate for maternity capital. The amount is fixed and does not depend on the number of minors in the family, and it can only be used for purposes clearly defined in law:

improvement of living conditions;
payment for children's education;
provision of a funded pension for the mother.

It is prohibited to use matkapital for personal interests. In addition, this money is not considered community property of the spouses, and therefore is not subject to division in the event of a divorce.

Legislation

The main legislative act regulating the provision of maternity capital by the state is Federal Law No. 256-FZ of December 29, 2006 “On additional measures of state support for families with children.”

The by-laws describe in more detail how these funds can be spent. One of them is the Decree of the Government of the Russian Federation dated December 12, 2007 No. 862 “On the Rules for allocating funds (part of the funds) of maternal (family) capital to improve housing conditions.”

Property deduction and the right to it are provided for by the Tax Code of the Russian Federation. In addition, issues related to deductions and maternal capital are described in the clarifications of the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated October 5, 2010 No. 03-04-05/9-593.

The buyer’s right to a tax deduction when purchasing an apartment using maternity capital funds

Provides that when determining the size of the tax base, a person has the right to receive a property tax deduction in the amount of expenses actually incurred by the taxpayer. In this way, you can return the tax on the purchase of an apartment with a mortgage.

The tax deduction does not apply if the cost of construction or purchase of housing is paid at the expense of maternity capital aimed at implementing state support measures for families with children.

If only part of the mortgage is repaid using maternity capital, then you can get a tax deduction for the remaining part. Tax deductions for the purchase of an apartment with the participation of maternity capital in 2019 are issued within the maximum amounts established by law.

As noted earlier, the property deduction cannot exceed the amounts specified by law. As a general rule, its amount is equal to the cost of the purchase object, but is no more than:

for the main deduction – two million rubles;
for an additional deduction for interest - three million rubles.

When purchasing a home for the second time, you can re-use the right to receive a tax deduction only if you invest within the established limit.

This type of compensation is provided for expenses associated not only with the purchase of housing, but also with its repair and decoration.

However, you cannot return part of the funds spent on the purchase of property acquired for commercial purposes. In other cases, for those who are interested in how to return 13 percent of the purchase of a house or apartment (this is the amount of income tax), this right is granted to every officially working buyer.

Is it possible to get a tax deduction from maternity capital?

You can use the right to receive a property tax deduction even if a room, apartment, house or other housing was purchased using maternity capital funds. After all, many doubt whether it is possible to apply for such help in this case.

But under such circumstances, you need to rely only on compensation from your own funds, and not from government funds.

Tax deduction procedure

The Tax Code of the Russian Federation provides for the following types of tax deductions:

standard,
social,
property,
professional,
associated with the transfer to a future period of losses from transactions with securities,
innovative.

The registration procedure will depend on the type of deduction. Let's look at how income tax refunds work.

Where to contact

Tax legislation establishes two ways in which tax deductions can be processed:

through the tax authority;
at the place of work.

Property and social deductions are provided only for income that is taxed at a 13 percent rate.

List of documents

To receive a personal income tax refund when purchasing a home, you need to collect the following package of documents:

declaration in form 3-NDFL;
certificate 2-NDFL;
purchase and sale agreement;
act of acceptance and transfer of premises;
certificate of ownership;
payment documents.

If the property was purchased on credit, you will also need to attach a loan agreement, as well as a certificate of interest paid.

In addition, in order to receive a tax refund, you need to submit an application to the relevant authority. It must indicate in connection with which events you are applying for a refund and list documents confirming this right.

In what cases can a tax refund be refused?

In accordance with the law, property tax deductions are not provided to all taxpayers. Thus, citizens do not have such a right under the following circumstances:

payment for housing was made at the expense of the employer or other persons, as well as budgetary funds;
the purchase and sale transaction was concluded with a person who is interdependent in relation to the taxpayer: spouse, parents, children and other close relatives.

If you have verified whether you are entitled to a deduction and have submitted the appropriate documents, you can receive a refusal in the following cases.

Maternity capital as a means of state support for families with two or more children will continue to operate in 2018. But the expected indexation is not expected: Federal Law No. 444-FZ, adopted on December 19, 2016, comes into force on January 1 next year. Article 12 of this law suspends the indexation of the amount of maternity capital until 2019 inclusive. So, the amount of this benefit remains unchanged - 453,026 rubles.

Parents who have a maternity capital certificate in their hands can use it in two ways:

after the child, in connection with whose birth the certificate was issued, reaches three years of age;
until the age of three.

Three years after the birth of a child, maternity capital can be used to improve housing conditions (purchase or construction of housing), pay for children’s education, or increase the funded part of the child’s mother’s future pension. Since 2016, another area of using these funds has been introduced - the socialization of disabled children.

Before the child turns three years old, maternity capital funds can be used to pay off an existing loan to improve housing conditions. It will not be possible to take out a new loan or buy an apartment with maternity capital.

As practice shows, the most popular area for using this type of government subsidy for families with children is housing improvement. Parents try to quickly use the allocated funds, without waiting for the child to reach the legal age. But there are restrictions: the capital can be used to repay a previously received loan for the purchase or construction of residential real estate. You can also pay off part of the interest on this loan.

When purchasing and constructing housing, the law provides for the owner’s right to property even when using maternity capital.

Declaration 3 - Personal income tax and maternity capital

Buying an apartment using maternity capital is a type of government subsidy. Taking this into account, when drawing up a contract for the sale and purchase of an apartment or residential building, the fact that maternity capital funds are involved in the transaction is especially emphasized, since the tax deduction is calculated without the amount of this subsidy.

A number of documents must be attached to the application for a tax refund when purchasing or constructing housing, including a tax return in the form. Maternity capital funds are not reflected in the declaration, but in Sheet D1, line 1.12, the amount of the cost of the acquired property must be shown minus these funds.

Example 1. The Perov family bought an apartment for 1,453,026 rubles in 2017. One million rubles were paid from personal savings, and the remaining amount was transferred to the seller by the Pension Fund according to the maternity capital certificate. When filling out the 3-NDFL tax return, the amount of expenses actually incurred for the purchase of an apartment was shown as 1,000,000 rubles. The tax refund for the Perov family was 130,000 rubles (1,000,000 * 0.13).

When concluding a purchase and sale agreement for housing, it must be indicated that part of the purchase is paid for with maternity capital funds, that is, the third party to such an agreement is the Pension Fund. When tax officials check the consistency of the figures in the tax return and the documents attached to it, they pay attention to line 1.12 and compare the amount indicated there with the purchase and sale agreement.

Example 2. The Sidorkin family bought a small house for 650,000 rubles and decided to apply for a personal income tax refund, although maternity capital was included in the payment for residential real estate. The tax service accepted only the Sidorkins' own funds for credit: 650,000 - 453,026 = 196,974 * 0.13 = 25,606.62 rubles - this is the amount for a tax refund for the purchased house.

There are often cases when housing is purchased from close relatives. To prevent fraud, the Tax Code provides for this option.

Example 3. Oleg Viktorovich and Maria Grigorievna Balyukov bought an apartment from Oleg’s brother for 1,200,000 rubles. Part of the amount was paid with maternity capital funds. According to the law, shares were allocated to all four family members: Oleg, Maria, the eldest son and little daughter. When they contacted the tax office to receive a deduction for the purchase of an apartment with maternity capital, they were denied such a deduction.

Arguments for refusal: the apartment is divided into equal shares: 1,200,000: 4 = 300,000 rubles - the cost of one share. The amount of maternity capital in 2017 is 453,026 rubles. This means that his mother’s share (300 thousand rubles) was paid for with his funds. Oleg Viktorovich does not have the right to a property tax deduction, since he bought an apartment from his brother. And according to paragraph 5 of Article 220 of the Tax Code, brothers are interdependent people. Children's shares also cannot be deducted, since according to Articles 1142-1145 of the Civil Code, nephews are relatives.

As already mentioned above, until a child reaches the age of three, maternity capital funds can only be used to repay an existing targeted loan or interest on this loan. Moreover, the loan can be specifically targeted: the purchase or construction of housing.

Example 4. Sofya Petrovna and Nikolai Ivanovich Strogova bought a plot of land in 2015 and built a residential building on it. We took out a consumer loan of 500,000 rubles for interior decoration of the house and the purchase of household appliances. After the birth of our second child and receiving a certificate for maternity capital, we decided to contact the Pension Fund with a request to repay the loan. They were denied this, since the agreement with the bank stated that the loan was a consumer loan and was in no way linked to the construction of a house.

So is it possible to get a deduction from maternity capital? The answer is clear: you can’t. Using maternity capital, you can pay for the cost of housing, repay a mortgage loan and interest on it, but the tax deduction when buying an apartment with maternity capital applies only to your own or borrowed funds.

Example 5. The Pronsky family purchased a residential building with a plot of land for 5,200,000 rubles, taking out a mortgage loan. After the birth of their second child, the family received a certificate for maternity capital. When the Pension Fund transferred the amount of maternity capital to the bank in the amount of 453,026 rubles, the bank disposed of this subsidy as follows: it allocated 400,000 rubles to repay the principal debt, and the rest of the amount to repay current interest on the mortgage.

The Pronsky couple divided the house into 4 equal shares: husband, wife, eldest daughter and little son. The cost of one share was 1,300,000 rubles (5,200,000/4).After receiving certificates of ownership, the spouses applied for a tax deduction for the house with maternal capital. The spouses took advantage of the provisions of paragraph 6 of Article 220 of the Tax Code and took over the children’s shares for the property deduction of the mortgage with maternity capital.

The calculation is made as follows:

Mother's share: 1,300,000 - 400,000 (amount of maternity capital) = 900,000 rubles.
Daughter's share: 1,300,000 rubles.
Father's share: 1,300,000 rubles.
Son's share: 1,300,000 rubles.

The amounts in the tax returns looked like this:

mother: 900,000 + 1,300,000 (daughter’s share) = 2,200,000 rubles. Since the amount of deduction from a mortgage with maternity capital is limited by law, the mother will be given a deduction for 2,000,000 rubles: 2,000,000 * 0.13 = 260,000 rubles.
for the father: 1,300,000 + 1,300,000 (son’s share) = 2,600,000 rubles. The deduction amount is also limited: 2,000,000 * 0.13 = 260,000 rubles.

Thus, the Pronsky family will receive a tax refund (but without maternity capital) in the amount of 520,000 rubles (260,000 + 260,000).

It must be emphasized that these calculations exhaust the right of both Pronsky spouses to receive further property tax deductions for the purchase or construction of housing. But their children, upon reaching adulthood, will acquire this right.

After receiving the principal amount of the deduction, the spouses have the right to apply for a tax refund for the mortgage interest paid to the bank. The amount of maternity capital used by the bank to repay current interest will also be deducted from the amount of interest actually paid (453,026 - 400,000 = 53,026).

Sale of an apartment with maternity capital

The question often arises whether it is possible to sell housing purchased or built with the help of maternity capital. Since, by law, such housing has at least three owners, and two of them are minors, the sale of an apartment purchased using maternity capital has its own characteristics.

If housing is sold upon reaching the age of majority by all owners of shares in it, then no special questions arise: each owner of his share gives consent to the sale, and the transaction is completed without problems.

But often the decision to sell residential real estate arises due to current circumstances when the children are still small:

it is necessary to change the region of residence due to the health of one of the children;
there was an opportunity to purchase more spacious and comfortable housing;
the family decided to change their apartment to a separate house.

The law strictly enforces the rights of minor family members: when selling residential real estate, they should not lose their shares. Therefore, the first thing parents who decide to sell an apartment purchased using maternity capital need to obtain is permission from the guardianship and trusteeship authorities for such a sale. And this body will give consent only if the parents prove that:

new housing will not worsen the living conditions of children;
in the new apartment or house, all minor family members will have their own allocated shares.

In addition, do not forget about the tax that will have to be paid if the home is sold before five years of ownership.

Question

Good afternoon.

Question: An apartment worth 2,000,000 rubles. purchased using own funds (1,000,000) and mortgage (1,000,000) in 2014.

In 2015, the property tax deduction for 2014 was fully received (RUB 260,000)

In 2015, a second child is born and part of the mortgage is paid off with a maternal certificate.

In 2016, we submit 3 personal income taxes for 2015, where we apply for a refund of interest on the mortgage loan. The payment schedule shows that part of the loan is repaid with financial capital (not interest, but the principal debt)

Should we submit an updated declaration for 2014, reducing the amount by maternity capital?

Answer

The taxpayer does not have the right to take advantage of property tax deductions under paragraphs. 3 and 4 clauses 1 art. 220 of the Tax Code of the Russian Federation in terms of expenses for the construction (purchase) of housing made at the expense of employers or other persons, funds from maternal (family) capital, as well as funds provided from the budgets of the budget system of the Russian Federation. This is indicated in paragraph 5 of Art. 220 Tax Code of the Russian Federation.

In this regard, the regulatory authorities explained that in the case of acquiring property using budget funds or maternity capital funds, a deduction can be claimed, but only in the amount of own funds spent (Letters of the Ministry of Finance of Russia dated March 14, 2013 N 03-04-05/5-229 , dated 07/03/2012 N 03-04-05/3-828 (clause 2), dated 03/26/2012 N 03-04-08/7-59 (brought to the attention of the tax authorities by Letter of the Federal Tax Service of Russia dated 04/05/2012 N ED -4-3/5716@), dated 12/16/2011 N 03-04-05/5-1056, dated 10/05/2010 N 03-04-05/9-593, dated 02/03/2010 N 03-04-05/ 7-30, Federal Tax Service of Russia for Moscow dated December 24, 2008 N 18-14/4/120477).

However, in a similar situation, the Ministry of Finance of Russia in Letter dated March 14, 2013 N 03-04-05/5-229 noted that receiving a property tax deduction in full before receiving social benefits is not a violation of paragraph. 26 pp. 2 p. 1 art. 220 Tax Code of the Russian Federation. Accordingly, in the situation under consideration, there is no requirement to submit an updated personal income tax return (and, as a result, there is no need to return the tax amount to the budget).

But some authors, in order to avoid disputes with the tax inspectorate, recommend that a taxpayer who has received a property deduction in full, return personal income tax from maternity capital to the budget, aimed at paying off the balance of the mortgage loan debt. To do this, he is advised to submit an updated declaration in form 3-NDFL.

Calculation and conditions of receipt

Since 2001, an individual who has purchased a home has the opportunity to receive compensation from the state. It consists in the return of personal income tax, which was transferred for the reporting period. There are no restrictions on the method of completing the transaction. Real estate can be purchased with cash or with a mortgage.

Also, upon the birth of 2 children, Russian families receive additional state support in the form of a maternal certificate. It has several directions of implementation. The most important and common use of capital is the purchase of residential space. The funds can be used for a down payment or to cover the principal amount of existing obligations. In the real estate market, such transactions are the most relevant and in demand. According to regulatory documents, a tax deduction for a mortgage using maternity capital is also allowed. The calculation of the refund amount in this situation differs from the standard one.

Capital funds are considered as budget money and compensation is not accrued to them. That is, the value of the maternal certificate is subtracted from the cost of the price of the residential premises and the remaining amount is 13%, which the state must return.

The remaining requirements in all areas remain the same:

Real estate. Includes: apartment, land, house, room in full or shared ownership.
Taxpayer. Strict requirements for the official transfer of personal income tax on income.
Sum. The maximum cost of an apartment for calculation is 2 million rubles. Therefore, you can get 260 thousand rubles.
Term. The tax return is submitted in the year following the reporting year (when the transaction is completed) until the due amount is fully refunded. It is possible to issue a deduction through the employer in the year of purchase.
Number of transactions. Until 2014, the refund was issued once, even if the citizen was not able to receive the maximum amount. Now the number of transactions is not limited until the taxpayer receives all the compensation.

Maximum refund amount

A tax refund is provided if the mother’s certificate does not cover the entire cost of the purchased property. The owner of an apartment that was registered using a mortgage agreement and a mother’s certificate has the right to receive the following types of compensation:

Deduction for the contract price of the apartment (260 thousand rubles).
Deduction for mortgage interest paid. You can get your money back only with 3 million rubles. 13 percent will be 390 thousand rubles. This refund is one-time only. Even if the limit is not used in full, it will not be possible to issue state compensation again.
Deduction for long-term life insurance when taking out a mortgage. The maximum amount per year is up to 15,600 rubles.

In total, a citizen can return 665.6 thousand rubles plus 15.6 thousand rubles. for the second and each subsequent year of insurance.

Return Features

When purchasing an apartment with a certificate, a share of ownership is always allocated to all children. This condition is mandatory; otherwise, the transaction is considered invalid and considered fraud. If the family is officially married, then in addition to the children, the share is also allocated to the spouse.

From the above it follows that you can receive a tax refund when purchasing an apartment with a mortgage with maternity capital:

spouse. The settlement amount is calculated in direct proportion to the size of the share of the total cost of the apartment.
spouse. The calculation is similar.
children. Since they are minor citizens and do not pay tax contributions, the opportunity to receive a refund is transferred to one of the working parents.

This distribution option is quite profitable. With an official marriage, it allows you to receive a maximum tax refund in the form of 13 percent from the purchase of an apartment with a mortgage with maternity capital.